"曝光与处罚不是目的，而是规范行业生态的必要手段。"上海国家会计学院副教授葛玉御认为，涉税中 介作为税收征管的重要纽带，其执业合规性直接影响税收征管质效。唯有刚性约束，持续强化全链条监 管，完善信用评价与惩戒机制，才能引导涉税中介回归"合法执业、专业服务"本源。以法治利剑规范涉 税中介执业边界，这既是维护税收公平的必然要求，也是推动行业健康发展、护航市场经济有序运行的 关键举措。 专家建议，对于广大纳税人缴费人而言，在选择涉税服务时务必核查机构资质，警惕"节税秘笈""避税 计划"等违法陷阱，通过合法合规的专业服务维护自身权益。（人民日报记者董碧娟） "今年以来，税务部门明显加大了对涉税中介违法案件查处的曝光力度，形成了持续震慑。"深圳大学经 济学院副教授陈志刚认为，这些黑中介利用专业优势触碰法律底线，严重损害了行业信誉，给被代理的 中小企业带来重大经济损失，同时也损害了国家税收安全，扰乱公平竞争的市场秩序。 此次公布案件中有一起是涉税中介勾结税务人员虚开增值税发票牟利。2021年至2023年，湖南涟源市娄 涟财务管理有限公司实际控制人谢久华等7人勾结涟源市税务局工作人员唐向成，利用他人身份信息在 涟源市注册成 ...

Core Viewpoint - The Chinese tax authorities have uncovered significant tax evasion among high-income individuals, including celebrities and internet influencers, with a total of 15.23 billion yuan in taxes recovered from 1,818 individuals from January to November this year, highlighting issues of tax fairness and public trust [1][6]. Group 1: Tax Evasion Cases - High-profile influencers and small online shops are frequently involved in tax evasion, with some cases revealing evasion amounts reaching millions [2][5]. - Notable cases include a popular influencer with 50 million followers who was fined over 8.29 million yuan for underreporting taxes by 16.59 million yuan [3]. - Other influencers, such as the couple "Xiaoying," faced penalties totaling 17.82 million yuan for tax violations, leading to account suspensions across multiple platforms [3][4]. Group 2: Common Evasion Tactics - Influencers often use personal accounts to receive payments, avoiding tax reporting through corporate channels, which is a widespread evasion method [7]. - Some high-income individuals register multiple shell companies to split income and lower tax rates, as seen in a case where a clothing store evaded 3.67 million yuan in taxes [8]. - Others misrepresent income types or submit false declarations to conceal actual earnings, as demonstrated by a car reviewer who reported significantly lower income than expected based on his popularity [9][10]. Group 3: Impact of Tax Evasion - Tax evasion undermines tax fairness and public resources, as it deprives the government of funds necessary for public services like education and healthcare [12]. - It disrupts market order by allowing non-compliant businesses to undercut legitimate competitors, potentially driving compliant businesses out of the market [13]. - The behavior of high-profile figures can send negative signals to the public, suggesting that tax evasion is acceptable, which could erode societal trust and encourage similar behavior among others [14]. Group 4: Consumer Precautions - Consumers can utilize platforms like Qichacha to verify the compliance and background of influencers and their associated businesses before making purchases [15]. - Key steps include checking the influencer's associated companies for compliance, assessing the legitimacy of their business operations, and monitoring any legal disputes or public sentiment regarding their products [16][19]. - This proactive approach can help consumers avoid potential pitfalls and support a healthier economic environment in the influencer industry [21].

12月8日，在国家税务总局举行的例行新闻发布会上，国家税务总局有关负责人介绍，今年前11个月，税 务部门共查处3904户高风险加油站，查补税款41.63亿元；查处1818名包括明星网红在内的"双高"人员，查 补税款15.23亿元。 有关官员同时表示，《互联网平台企业涉税信息报送规定》于6月实施后，平台内从事配送、运输、家政 等便民劳务活动的人员，无需报送其收入信息，平台不得在代扣代缴税款过程中变相多扣费用，或借此转 嫁涉税义务增加其负担。 作为税收公平的两个维度，横向公平和纵向公平各有侧重，前者强调经济条件相同的纳税人承担等量税 收，后者则要求经济能力不同的纳税人缴纳差异化税款。 税收是国家财政的基石，而公平税负则是税收制度设计的一个核心原则。确立这一原则，旨在确保税收负 担根据纳税人的经济状况合理分配，从而促进社会公平与经济效率。 按照这一原则，一方面谁都不能凌驾于法律之上，收入越高、影响力越大，越应依法履行纳税义务；另一 方面，也不能允许高收入者利用各种手段向收入不稳定、议价能力弱的群体转嫁税负。 在这次发布会上，国家税务总局透露的数据与信息之所以引人关注，正因为"一严一宽"的政策导向，既是 捍卫税收公平 ...

Core Insights - The Governor of the French Central Bank, François Villeroy de Galhau, warned that without addressing budget and debt issues, the French economy faces the risk of "gradual suffocation" [1][2] - Moody's recently downgraded France's sovereign rating outlook, reflecting concerns over political instability and severe budget issues [1][2] Economic Situation - France's public debt has reached €3.3 trillion, with the government deficit projected to be 5.4% of GDP in 2025, only slightly improved from 5.8% the previous year [1] - The IMF forecasts that if no policy adjustments are made, the deficit rate could expand to 5.8% in 2026 and further to 6.2% in 2027 and 2028, remaining around 6.3% in 2029 and 2030 [1] Interest Rates and Investment - Higher interest rates have increased borrowing costs for households and businesses, leading to a shift in funding away from priority areas like defense and environmental initiatives [2] - Economic uncertainty has resulted in increased savings among the public and delayed investments by companies [2] Taxation and Fiscal Policy - The controversial "Zuckerman tax" (wealth tax) is being discussed as a measure for achieving "tax fairness" in the 2026 budget [2] - The wealthiest individuals are perceived to benefit from tax reductions through various mechanisms, prompting calls for reform [2] Future Outlook - Despite the negative outlook from rating agencies, the French Central Bank Governor expressed confidence in a moderate growth rate of approximately 0.7% for 2025, indicating that France remains a leading country in job creation in Europe over the past decade [2]

Core Points - The Chinese government aims to improve the personal income tax system by gradually establishing a combined comprehensive and classified tax system, focusing on regulating income distribution and protecting legitimate income [1][2][3] - The current personal income tax threshold has not been adjusted since 2018, and there are ongoing discussions about increasing the threshold to alleviate the tax burden on middle-income groups [2][3][4] - The personal income tax system is seen as a tool for promoting social equity by adjusting the tax burden based on income levels, with high-income earners contributing a significant portion of tax revenue [3][5] Tax System Overview - The personal income tax system includes various income categories, with recent updates expanding the classification from four to nine types, enhancing the management of income sources [2][3] - The majority of personal income tax revenue comes from wage and salary income, which constitutes 64% of total personal income tax revenue [2] Recent Developments - Proposals have been made to increase the basic deduction standard to 10,000 yuan per month, which would significantly impact tax liabilities for individuals in high-cost areas [2][3] - The government is focusing on improving the tax deduction system, which now includes various personal expenditures such as education, medical expenses, and housing costs [2][3] Challenges and Considerations - There are structural challenges in the tax system, particularly in regulating non-wage income and ensuring equitable tax treatment for flexible employment and new economic sectors [8][9] - The disparity in tax rates between personal income tax (up to 45%) and corporate income tax (25%) has led to tax avoidance strategies, prompting discussions on potential reforms [14][15] Future Directions - Future reforms may include adjusting the personal income tax threshold based on economic indicators like CPI and median wages to ensure it reflects living costs [10][11] - The introduction of a progressive deduction system based on income levels is suggested to enhance fairness in the tax system [12][13]

Core Viewpoint - The article emphasizes the importance of personal income tax and its threshold as a key element in determining taxpayers' pre-tax deductions, which directly impacts their economic burden and is a focal point for public concern [2][4][6]. Policy Context - The Chinese government aims to improve the personal income tax system by gradually establishing a combined comprehensive and classified tax system, as highlighted in various party congress reports [2][3]. - The 2025 National People's Congress is expected to see proposals for increasing the personal income tax threshold or enhancing deductions, particularly in high-cost areas like Beijing, Shanghai, Guangzhou, and Shenzhen [3][4]. Current Tax Structure - The current personal income tax threshold has remained unchanged since 2018, set at 5,000 yuan per month, with 64% of personal income tax revenue derived from wage and salary income, effectively making it a "salary tax" [3][4]. - The classification of income for tax purposes has been expanded from four categories to nine, including new categories such as business income and capital gains, to enhance revenue management [3][4]. Tax Deductions and Fairness - The special additional deductions for personal income tax have been continuously improved, covering various living expenses such as education, medical care, and housing [4][5]. - The tax system aims to reduce income disparity through differentiated tax burdens, ensuring that high-income earners contribute a larger share of taxes while lower-income individuals may not pay taxes at all [4][5][9]. Challenges in Tax Administration - There are significant challenges in regulating non-wage income compared to wage income, leading to potential inequities in tax burdens [10][11]. - The current system struggles to adequately cover flexible employment and new economic sectors, resulting in mismatches in tax policy application [10][11]. Future Directions - Future reforms may focus on increasing the threshold for personal income tax and optimizing the tax structure to ensure sustainability while promoting fairness [12][14]. - The introduction of a progressive deduction system based on income levels could help address disparities and enhance the equity of the tax system [15][14].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information 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 Framework - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees for the first time, promoting a healthy development of the platform economy [1]. - The regulations mandate that platform operators must legally register their business entities and comply with tax declarations, addressing issues of market disorder caused by unregistered operators [1][2]. Group 2: Compliance Obligations - Platform enterprises have the obligation to remind operators to register their businesses, while operators must prominently display their business license information on their storefronts [2]. - Operators are required to accurately report all income from various platforms and offline channels, avoiding practices that could lead to tax evasion [3]. Group 3: Enforcement and Impact - The implementation of these regulations is expected to curb fraudulent activities such as false invoicing and income concealment, with tax authorities able to cross-check reported information against the data submitted by platforms [3][4]. - The regulations aim to prevent illegal activities by fake platforms and businesses, which have been known to exploit tax loopholes and disrupt fair competition [3][4]. Group 4: Expert Insights - Experts suggest that the regular reporting of tax information will make income data more transparent, helping to prevent tax evasion and promoting fairness in tax burdens between online and offline businesses [4].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to create a fair tax environment and promote the healthy development of the platform economy, effectively curbing illegal fundraising activities and supporting the construction of a unified national market [1][2]. Group 1: Impact on Tax Compliance - Since the regulations were publicly solicited for opinions, the number of "shell platforms" has decreased by over 100, effectively curbing illegal fundraising activities [1]. - The regulations enable tax authorities to access tax information of operators and employees within platforms, breaking down information barriers and making income and tax costs more transparent [1][2]. Group 2: Prevention of Tax Evasion - Some platform workers previously converted labor income into business income to evade taxes, which is now being addressed through the regulations [2]. - The tax authorities have clarified income classification standards and optimized the withholding tax process for labor income, reducing the tax burden on platform workers while preventing income conversion violations [2]. Group 3: Monitoring and Enforcement - Certain platforms have attempted to assist operators in splitting income to evade taxes, which is considered tax fraud [3]. - Tax authorities will utilize data comparison and risk analysis to detect and penalize income splitting and false declarations, ensuring compliance with tax obligations [3]. - The tax department plans to enhance collaboration with relevant agencies to monitor and analyze the registration of individual businesses, aiming to prevent tax evasion through improper income classification [2][3].

Core Points - The State Council issued the "Regulations on Reporting Tax Information by Internet Platform Enterprises" to create a fair tax environment and guide the healthy development of the platform economy [1] - Internet platform enterprises are required to report tax-related information, including identity and income details of operators and employees, to tax authorities [1][2] - The implementation of these regulations has led to a significant reduction in the number of "shell platforms," with over 100 fewer reported since the regulations were proposed [2] Group 1: Implementation and Impact - The regulations have effectively promoted tax fairness and compliance among business entities, aiding in the regulation of illegal investment attraction practices [1][2] - Tax authorities can now access timely tax information from platform operators and employees, making it difficult for non-compliant operators to hide income and evade taxes [2][3] - The regulations have broken down information barriers between registered and operational locations of platform economies, making income from "shell platforms" more visible and internalizing tax costs [2] Group 2: Compliance and Enforcement - The regulations allow for the identification and legal action against non-compliant behaviors, such as the conversion of labor income into business income to evade taxes [3][4] - Tax authorities are enhancing monitoring of platforms that assist operators in splitting income to exploit tax benefits, which is considered a fraudulent practice [5] - The tax department plans to continue enforcing these regulations strictly, promoting collaboration among departments to curb disordered competition and support high-quality economic development [6]

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to create a fair tax environment and promote the healthy development of the platform economy, effectively curbing illegal investment attraction practices and supporting the construction of a unified national market [1][2]. Group 1: Regulation Implementation and Impact - The regulations have led to a significant reduction in the number of "shell platforms," with over 100 fewer reported since the regulations were proposed, effectively curbing illegal investment attraction practices [2]. - The regulations facilitate timely access to tax information of platform operators and employees, breaking down the information barriers between registered and operational locations, thus internalizing tax costs [2][3]. Group 2: Prevention of Tax Evasion - The regulations help identify and prevent illegal practices such as converting labor income into business income to evade taxes, which has been a common issue among platform workers [3]. - The tax authorities have clarified income classification standards for platform workers and optimized the withholding tax process, reducing the tax burden while preventing income conversion violations [3][4]. Group 3: Monitoring and Enforcement - Tax authorities will enhance monitoring of the registration of individual businesses to prevent mass conversions aimed at tax evasion, ensuring compliance with individual business registration regulations [4][5]. - The regulations also target income splitting practices among platform operators, which are used to exploit tax benefits, with tax authorities employing data comparison and risk analysis to detect and penalize such behaviors [5][6]. Group 4: Future Directions - The tax authorities plan to continue enforcing the regulations, promoting collaborative governance, and addressing chaotic competition within the platform economy, ultimately supporting high-quality economic development [6].