9月28日，吉林长春、河南鹤壁、山西长治、江苏泰州、江西九江、湖南株洲等地税务 部门公布了依法查处的6起加油站偷税案件。 今年以来，税务部门认真贯彻落实党中央、国务院决策部署，协同相关部门，依法查处加 油站偷逃税等违法行为，维护法治公平的税收秩序。据统计，2 0 2 5年1月至8月，全国税 务部门累计查处高风险加油站3 0 4 2户，查补税费款和加收滞纳金、罚款共计29.43亿元， 有力促进了行业规范健康发展。9月28日，吉林长春、河南鹤壁、山西长治、江苏泰州、 江西九江、湖南株洲等地税务部门公布了依法查处的6起加油站偷税案件，分别是： 五、国家税务总局九江市税务局第三稽查局依法查处九江市浔西能源有限公司经开区加油 站偷税案件。 经查，2022年至2 0 2 4年，该加油站通过更换加油机主板芯片、清除加油站 管理系统数据、利用第三方收款软件拆分收入等手段隐匿销售收入进行虚假纳税申报，少 缴增值税等税费款192.94万元。2025年6月，国家税务总局九江市税务局第三稽查局依据 《中华人民共和国税收征收管理法》《中华人民共和国行政处罚法》等相关法律法规规 定，对该加油站追缴税费款、加收滞纳金并处罚款，共计3 1 ...

Core Viewpoint - Compliance in operations is essential for the development of platform operators, including MCN institutions and network anchors, as highlighted by recent tax violations and penalties [1][2][3] Group 1: MCN Institutions and Tax Compliance - The rapid growth of MCN institutions has led to significant issues, including tax evasion practices such as income splitting and the creation of shell companies to help anchors avoid tax obligations [2] - As of May 2025, the number of MCN institutions in China is projected to reach 29,000, with the market size expected to exceed 70 billion yuan [1] Group 2: Tax Violations and Regulatory Response - Since 2021, over 360 cases of tax evasion by network anchors have been reported, resulting in more than 3 billion yuan in tax recoveries [3] - The introduction of the "Internet Platform Enterprises Tax Information Reporting Regulations" aims to promote compliance and fair competition among online platforms and their operators [3]

Group 1 - The tax authorities are intensifying efforts to combat tax evasion by MCN institutions and online streamers [1][2] - A case involving streamer Li Chengxiang was exposed, revealing that he underreported his taxable sales significantly, with an estimated sales amount of over 70 million yuan while only declaring 6.946 million yuan [2] - Li Chengxiang was found to have evaded a total of 2.435 million yuan in taxes from 2021 to 2023, leading to a penalty of 4.0214 million yuan imposed by the tax authorities [3] Group 2 - Two additional cases of tax evasion by MCN institutions were reported, including Hebei Chuming Cultural Media Co., which evaded 12.6151 million yuan in taxes through fraudulent invoicing and improper tax deductions [4] - Hunan Yanke Cultural Media Co. was also penalized for failing to withhold personal income tax for its contracted streamers, amounting to 2.0886 million yuan [4][5] - The tax authorities emphasized the legal obligation of all business entities to pay taxes and the importance of compliance in the MCN industry [5]

Group 1 - The tax authorities are intensifying scrutiny on online influencers for tax evasion, with a notable case involving influencer Li Chengxiang, who was found to have underreported his taxable sales significantly [1][2] - Li Chengxiang's online store reported a fan base of 1.926 million and total sales of 3.514 million items, yet he only paid approximately 50,000 yuan in taxes from November 2021 to August 2023, indicating potential tax evasion [1] - The tax authorities estimated his taxable sales to be at least 70 million yuan, contrasting sharply with the reported value of 6.946 million yuan, leading to a confirmed tax evasion of 2.435 million yuan [1] Group 2 - The tax authorities also exposed two cases of tax evasion involving MCN (Multi-Channel Network) organizations, including Hebei Chuming Cultural Media Co., which evaded taxes totaling 12.6151 million yuan through fraudulent invoicing and improper tax deductions [3] - The penalties for Hebei Chuming Cultural Media Co. included a total of 20.1006 million yuan in tax repayments, late fees, and fines, along with a separate fine of 2.1582 million yuan for failing to withhold personal income tax [3] - Another MCN, Hunan Yanke Cultural Media Co., was found to have failed to withhold personal income tax amounting to 2.0886 million yuan for payments made to its signed influencers [3][4] Group 3 - The tax authorities emphasized the legal obligation of all business entities to pay taxes and the importance of compliance, particularly for MCN organizations and online influencers [4] - MCN organizations are required to report tax information related to influencers and ensure proper tax withholding and payment practices [4]

Core Viewpoint - MCN institutions, as key participants in the platform economy, must fully understand and fulfill their tax obligations to ensure compliance and promote healthy industry development [2][6]. Group 1: Tax Obligations of MCN Institutions - MCN institutions are independent taxpayers and are required to pay value-added tax and corporate income tax on their operating income [2][3]. - MCN companies must fulfill withholding obligations for personal income tax when paying remuneration to streamers, regardless of whether they have signed agency contracts [2][4]. - Non-compliance with tax withholding obligations is considered a violation of the law and will lead to legal consequences [2][4]. Group 2: Recent Tax Violations and Consequences - Recent tax violations by MCN institutions include cases of tax evasion and improper tax benefits, such as the case of Hebei Chuming Cultural Media Co., which evaded taxes amounting to 12.61 million yuan [4][5]. - The tax authorities have imposed penalties totaling 20.10 million yuan on the company for enjoying improper tax benefits and failing to withhold personal income tax [5]. - The case has been referred to the public security authorities for further investigation, highlighting the seriousness of tax violations in the industry [5]. Group 3: Industry Growth and Regulatory Environment - The number of MCN institutions is projected to reach approximately 29,000 by May 2025, reflecting significant growth in the industry [4]. - The rapid development of the platform economy necessitates that MCN institutions operate within a regulated framework to avoid tax-related risks and promote fair competition [6]. - The introduction of regulations aims to ensure that all participants in the online economy, including streamers and MCN institutions, adhere to tax laws and contribute to the economy [6].

Core Viewpoint - Recent tax violations involving MCN institutions and a network anchor highlight the urgent need for compliance with tax obligations in the rapidly growing platform economy [1][2]. Group 1: Tax Violations - The tax authorities in Hebei, Hunan, and Liaoning have exposed two cases of tax violations by MCN institutions and one case of tax evasion by a network anchor [1]. - Hebei Chuming Cultural Media Co., Ltd. was found to have evaded taxes amounting to 12.61 million yuan by issuing false invoices and failing to withhold personal income tax of 3.597 million yuan for its contracted anchors [3]. - The penalties imposed on Hebei Chuming included a total of 20.1006 million yuan in back taxes, late fees, and fines for tax violations [3]. Group 2: MCN Institutions and Their Role - MCN institutions serve as agents for content creators, providing services such as planning, production, and marketing, and are crucial in connecting creators with advertisers and brands [2]. - The number of MCN institutions is projected to reach approximately 29,000 by May 2025, an increase of about 2,200 from 2024 [2]. Group 3: Legal Obligations and Compliance - MCN institutions must understand and fulfill their tax obligations, including paying value-added tax and corporate income tax, as well as withholding personal income tax for their contracted anchors [1][4]. - The recent regulations emphasize that the online economy is not exempt from legal obligations, and all entities must adhere to tax laws to ensure fair competition and healthy industry development [4].

Core Viewpoint - The article provides guidance on using the new electronic tax bureau for VAT and additional tax prepayment declarations, addressing common questions and operational steps for businesses. Group 1: Accessing the New Electronic Tax Bureau - To perform non-deductible VAT invoice checks, users can log into the new electronic tax bureau and navigate to "Tax Services" > "Tax Digital Account" > "Invoice Business" > "Invoice Check Confirmation" > "Non-Deductible Check" [1] - Non-registered enterprises can log in using cross-regional verification or tax source registration identities through the "Enterprise Business" > "Specific Subject Login" entry [1] Group 2: VAT and Additional Tax Prepayment Declaration Process - After logging in, users can access the prepayment declaration function by clicking "Tax Services" > "Tax Declaration and Payment" > "VAT and Additional Tax Prepayment Declaration" [3] - In the single tax source declaration mode, if there is existing valid prepayment information for the declaration period, the system will prompt for confirmation to continue or adjust the tax period [4] - Users can confirm pre-filled results in the declaration interface and make corrections if the pre-filled results do not match actual operations [5] Group 3: Submission and Payment - Once the declaration data is confirmed to be accurate, users can click "Submit" to complete the declaration process [7] - In the multi-tax source declaration mode, users can view tax source information and modify pre-filled results as necessary [9] - After selecting the tax sources for declaration, users can proceed to preview the declaration report before final submission [16][17] - Upon successful declaration, users can immediately proceed to pay the related tax amounts [19]

Core Viewpoint - The article discusses the adjustment of the minimum wage standards in Tianjin, aimed at protecting the rights of workers and ensuring their basic living conditions [3][5]. Summary by Sections Minimum Wage Adjustment - The monthly minimum wage standard is adjusted from 2320 yuan to 2510 yuan [5]. - The minimum hourly wage for part-time work is adjusted from 24.4 yuan to 26.6 yuan [5]. - This adjustment will take effect from September 1, 2025 [5]. Applicability of Minimum Wage Standards - The minimum wage standards apply to all types of enterprises, individual economic organizations with employees, and various public institutions within Tianjin [7]. - The standards include both monthly and hourly wage formats, with monthly wages for full-time employees and hourly wages for part-time employees [8]. Inclusions and Exclusions in Minimum Wage - The minimum wage includes personal contributions to social insurance and housing provident fund [9]. - It does not include overtime pay, allowances for special working conditions, or other legally mandated benefits [10].

Group 1 - Liu Xiaoqing and her company were investigated for tax evasion, but no issues were found, indicating an improvement in her tax compliance awareness [1] - The regulatory environment for tax compliance among celebrities and internet influencers has become stricter, with increased oversight and higher penalties for tax evasion [1][2] - Since 2018, tax authorities have cracked down on tax evasion cases involving celebrities and internet influencers, recovering over 3 billion yuan in unpaid taxes [2] Group 2 - The State Council issued regulations for internet platform companies to report tax-related information, enhancing tax service and management efficiency [2] - Tax authorities have implemented measures to collect information on income from live streaming, making it harder for influencers to evade taxes [2] - Liu Xiaoqing emphasized the importance of lawful tax payment as a civic duty and her commitment to comply with tax laws [2]

Group 1 - The Shanghai Municipal Taxation Bureau reported that an investigation into tax-related allegations against Liu Xiaoqing and related enterprises found no evidence of wrongdoing [1] - Liu Xiaoqing publicly stated that she will continue to comply with national laws and regulations, emphasizing the importance of lawful tax payment [1] Group 2 - The tax authority aims to strengthen tax regulation and optimize services to promote compliant business practices and honest tax payment [1]