今年6月底，国务院发布实施《互联网平台企业涉税信息报送规定》，国家税务总局制发相关配套公 告，着力营造法治公平的税收环境，引导平台经济规范健康发展。从近期实施情况来看，《规定》落地 有力促进税收公平和经营主体合规经营，有效助力规范违规招商引资行为和全国统一大市场建设。 遏制违规招商引资 今年7月，国家市场监督管理总局公布实施了《个体工商户登记管理规定》，平台及平台内经营者均应 严格遵守个体工商户登记有关要求。对违反《个体工商户登记管理规定》在平台所在地批量转办为个体 工商户进行登记的，将承担相应法律责任。 针对上述行为，税务总局相关司局负责人表示，税务部门将与相关部门密切协作，进一步加强对批量转 办为个体工商户进行登记行为的监控分析，提升协同监管的精准性和有效性，依法查处各类转换收入性 质等不合规经营行为，共同维护法治公平的营商环境。 坚决防止违规骗享 记者了解到，少数以灵活用工平台等名义设立的互联网平台，自身并不开展实质性经营业务，仅通过帮 助其他主体开具发票来转引税源、虚增平台注册地收入，并以此骗取地方财政返还或其他奖补。 中央财经大学税收研究中心主任赵涛认为，《规定》实施后，税务部门能够及时掌握平台内经 ...

Core Viewpoint - The introduction of two announcements by the State Taxation Administration aims to enhance tax service and management capabilities in the online space, guiding the compliant development of the live streaming industry [1][3]. Group 1: Tax Compliance and Management - The announcements clarify that internet platform enterprises, including live streaming platforms, are required to report tax-related information, optimizing tax collection methods for online streamers and reducing their tax burden [1][3]. - The live streaming industry is recognized as a significant part of the platform economy, but its complex operational models create challenges in tax oversight, leading to potential tax evasion and unfair competition [1][2]. Group 2: Regulatory Actions and Industry Impact - In 2024, tax authorities inspected 169 online streamers, recovering a total of 899 million yuan, which has helped to regulate the tax order in the industry [2]. - A case involving an MCN organization and illegal intermediaries highlighted the shift from individual tax evasion to organized tax fraud, indicating a need for strengthened tax regulation [2]. Group 3: Future Directions and Benefits - The announcements are seen as a response to societal expectations, aiming to create a fair tax environment for platform competition by mandating MCN organizations to report tax information for streamers and their partners [3]. - The measures include tax relief for low-income streamers, such as a tax exemption for amounts below 100,000 yuan, and support for platforms in handling tax filings, which will alleviate the tax burden on streamers [3].

Core Viewpoint - The introduction of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" aims to enhance tax fairness and optimize market order in China's platform economy, ensuring high-quality development [1]. Group 1: Tax Information Reporting Regulations - The regulations specify that the obligation to report tax information lies with internet platform enterprises, relieving individual operators and workers from any reporting duties [1]. - Certain scenarios are outlined where tax information does not need to be reported, including pre-regulation information, income of workers enjoying tax exemptions, and information already submitted for tax withholding [1]. - The regulations are designed to have no adverse impact on the daily work, income, and tax burden of various service workers, such as delivery personnel and domestic workers [1]. Group 2: Workforce and Income Tax Implications - Currently, there are nearly 100 million workers in China's platform economy, primarily engaged in delivery, transportation, and domestic services [2]. - According to existing personal income tax policies, platform workers with an annual income not exceeding 120,000 yuan are generally exempt from personal income tax, with most workers not liable for tax after deductions [2].

南方财经法律研究院 李玉敏 北京报道 随着经济社会快速发展和新业态新技术不断涌现，税收征管面临新的挑战。 国家税务总局、财政部于2025年3月28日公开发布《中华人民共和国税收征收管理法（修订征求意见 稿）》（以下简称"《征求意见稿》"），向社会公开征求意见，截止时间至2025年4月27日。 现行税收征管法于1993年实施，2001年全面修订，2013年、2015年配合商事制度改革对个别条文进行了 修正。本次征求意见稿中修改幅度较大，新增16条、删除4条、修改69条。新增的一个重要内容是大数 据时代的税收征收和平台经济的监管等内容。 其中，涉及平台的明确规定，电子商务平台经营者、其他网络交易平台经营者应当按规定报送平台内经 营者、从业人员的身份信息和与纳税有关的信息，按规定办理平台内经营者、从业人员纳税申报等相关 涉税事宜。 《征求意见稿》第七十二条第三款还规定了比较严重的处罚条款，"未依照本法第二十九条第三款规定 办理平台内经营者、从业人员纳税申报的，由税务机关责令限期改正，逾期仍不改正的，对电子商务平 台经营者和其他网络交易平台经营者处平台内经营者、从业人员不缴或者少缴的税款50%以上3倍以下 的罚款"。 ...