Core Viewpoint - The implementation of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" aims to enhance the compliance and transparency of online businesses, ensuring fair competition and tax equity in the platform economy [1][2][3]. Group 1: Regulatory Requirements - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees for the first time [1]. - Platform operators must legally register their business entities and comply with tax declaration requirements to avoid market disorder and protect consumer rights [1][2]. - Individuals engaging in online transactions with annual sales exceeding 100,000 yuan must register as business entities, and platforms have the obligation to remind operators of this requirement [2]. Group 2: Tax Compliance and Reporting - Platform operators and employees are required to accurately report all sales income from various platforms and channels, adhering to tax declaration deadlines [3]. - There is a risk of tax evasion through practices such as splitting income across multiple entities, which the new regulations aim to prevent [3]. - The tax authorities will compare reported information with the data submitted by platforms to identify discrepancies and enforce penalties for false declarations [3][4]. Group 3: Addressing Illegal Activities - The regulations are designed to combat illegal activities such as fake platforms and fraudulent invoicing, which undermine fair competition and tax order [3][4]. - Recent cases have shown that some platforms collude with high-income individuals to disguise their income, which the new rules aim to address by increasing transparency [4]. - Regular reporting of tax information by platform enterprises will help prevent illegal fundraising and promote tax fairness between online and offline businesses [4].