Core Viewpoint - The article discusses the procedures and requirements for internet platform enterprises to report service income on behalf of their users, emphasizing the importance of accurate data entry in the declaration forms [3][4][5]. Group 1: Reporting Procedures - Internet platform enterprises must fill out the "User Name," "User Unique Identifier," "Internet Platform Name of Income Source," and "User Name of Income Source" accurately in the declaration form [3]. - If a user earns income from the platform, the reported names and identifiers must match those used on the platform [4]. - In cases where income is derived from another platform, the declaration must reflect the actual platform and user identifiers from that platform [5]. Group 2: Tax Calculation and Reporting - If a user receives service income from multiple platforms exceeding the small-scale taxpayer VAT exemption threshold, the internet platform must report this by the 15th of the following month [6]. - The tax authority will provide pre-filled services to assist in the summary declaration process for users with income exceeding the threshold [6]. - Examples illustrate how income from different platforms is aggregated for tax purposes, highlighting the need for timely and accurate reporting by the platforms involved [7].