"以前看着部分同行靠偷漏税压低成本、低价抢单，我们合规经营反而没优势，心里别提多憋屈了。现 在税务规范，大家站在同一起跑线上，终于能靠产品力和服务力说话了。"一位生活用品企业负责人感 慨道。 新规覆盖几乎所有电商交易场景，淘宝、京东等传统电商平台，抖音、快手等直播电商平台，均需按季 度上报平台内经营者和从业人员的身份信息与收入信息。若平台未按时报送、瞒报漏报或拒绝报送，将 面临罚款甚至停业整顿的处罚，监管约束力显著增强。 随着2025年10月31日前《互联网平台企业涉税信息报送规定》（下称"新规"）首轮信息报送完成，曾经 依赖隐匿收入、转换收入性质等手段逃税的电商经营模式正式终结，行业迎来以合规为核心的生态重 塑。 偷漏税乱象 成电商发展"毒瘤" 中国电商行业历经二十余年深耕，已成长为10万亿元级数字经济支柱。2024年直播电商GMV（商品交 易总额）突破4.5万亿元，占网络零售额近三分之一，贡献了电子商务增量的80%，成为消费市场的重 要增长引擎。但庞大交易规模背后，长期存在的偷漏税问题，正成为制约行业健康发展的"毒瘤"。 电商行业偷漏税呈现系统化、隐蔽化特征。中小商家通过刷单制造虚假交易，同时隐匿真实销售 ...

按照国务院发布的《互联网平台企业涉税信息报送规定》有关要求，今年10月1日起，平台企业首次向 税务部门正式报送平台内经营者和从业人员的身份信息、收入信息。 该负责人表示，平台内经营者如收到合规申报提醒，应当及时核对其在各平台及线下取得的收入，确认 是否存在少申报情况。如属申报错误，需及时依法更正申报，以避免产生滞纳金。（记者刘开雄） "平台内超过九成的经营者都是中小微企业，在现行一系列税收优惠政策支持下，其所需缴纳的税款较 少或者基本不用缴纳。"国家税务总局相关部门负责人介绍，本次税务部门发送服务提醒的对象，主要 是今年第三季度自行申报收入与平台报送收入差额达到一定金额以上的少数平台内经营者，对平台内中 小微企业基本没有影响。 记者10月27日从国家税务总局了解到，截至目前已有6500多家平台企业报送了相关涉税信息，超过应报 送平台企业总数的95%，互联网平台企业及相关主体整体遵从度较高。 为帮助平台内经营者防范化解涉税风险，对于少数自行申报收入明显低于平台报送收入的平台内经营 者，税务部门近日通过各种方式进行合规申报服务提醒，提示其核实申报金额，及时更正错误申报，以 避免带来不必要的法律风险。 ...

Core Viewpoint - Recent reminders from local tax authorities to internet platform operators regarding discrepancies in reported sales income highlight the importance of accurate tax reporting and compliance in the industry [3][4]. Group 1: Tax Compliance and Reporting - As of October 1, internet platform enterprises are required to report the identity and income information of their operators and employees to tax authorities, with over 6,500 platforms having complied, representing over 95% of the total [3]. - The tax authorities are comparing the reported income from platforms with the self-reported income from operators, leading to the identification of discrepancies [3][4]. - The reminders are primarily aimed at a small number of platform operators whose self-reported income significantly deviates from the platform-reported income, indicating a focus on compliance for larger discrepancies [4]. Group 2: Impact on Small and Micro Enterprises - More than 90% of operators on these platforms are small and micro enterprises, which benefit from various tax incentives, resulting in minimal or no tax liabilities [4]. - The tax authority's compliance reminders are unlikely to affect the majority of small and micro enterprises, as they typically report lower income levels [4]. - Operators receiving compliance reminders are encouraged to verify their reported income and correct any discrepancies to avoid penalties [4].

Core Insights - The transportation industry is increasingly focused on compliance while pursuing growth, necessitating precise policy navigation to mitigate risks and efficiently leverage tax benefits [1][2] - The tax authority in Liuzhou has implemented a proactive service model combining dynamic monitoring, risk warning, and tailored guidance to support transportation companies in achieving compliance [1][3] Group 1: Compliance Challenges - Transportation companies face challenges in tax compliance, particularly in accurately reporting revenue and issuing invoices due to their broad operational scope [1][2] - Specific risks identified include discrepancies between reported revenue and actual operational scale, as well as inconsistencies in invoice issuance [2] Group 2: Tailored Support Initiatives - The Liuzhou tax authority has formed specialized teams to provide face-to-face consultations with company leaders and financial staff, focusing on tax policies relevant to the transportation sector [2] - Customized guidance includes clarifying revenue recognition standards and assisting with electronic tax reporting, which helps companies rectify past operational errors and establish sound financial management practices [2] Group 3: Future Directions - The Liuzhou tax department plans to enhance its service model by optimizing big data monitoring, providing more precise policy updates, practical guidance, and efficient problem resolution to support the sustainable development of transportation companies [3]

Core Viewpoint - The article emphasizes the importance of issuing invoices in business transactions to prevent tax evasion, clarifying that not issuing an invoice does not automatically equate to tax evasion [4][6]. Group 1: Tax Compliance and Invoicing - Businesses may not issue invoices, but if they report all income accurately, they are compliant with tax laws [4]. - Consumers have the right to request invoices, which helps in monitoring tax compliance by businesses [4]. - If a business refuses to issue an invoice, consumers can report this to tax authorities for further action [4]. Group 2: Tax Policies for Housing - From October 1, 2022, to December 31, 2023, taxpayers selling their own homes and purchasing new ones within a year can receive a tax refund on personal income tax paid on the sale [21]. - The refund amount depends on the relationship between the sale price of the old home and the purchase price of the new home [22]. - Taxpayers must provide valid documentation to the tax authorities to process the refund [23].

Core Viewpoint - The article emphasizes the importance of the Civil Code of the People's Republic of China, particularly its relevance to tax regulations and compliance in business operations [3]. Tax Regulations Summary - Article 7 states that civil subjects must adhere to the principle of good faith in their activities [5]. - Article 86 mandates that profit-making entities must follow commercial ethics, ensure transaction safety, and accept government and social supervision [5]. - Article 19 of the Tax Collection and Administration Law requires taxpayers to maintain proper accounting records according to relevant laws and regulations [5]. - Article 24 specifies that taxpayers must keep accounting books and related documents for a prescribed period [5]. - Article 21 highlights the obligation of individuals and entities to issue and use invoices correctly during business transactions [6]. - Article 20 requires taxpayers to submit their financial and accounting systems for tax authority record [6]. - Article 23 mandates the installation and proper use of tax control devices by taxpayers [6]. - Article 60 outlines penalties for failing to install or improperly using tax control devices, with fines ranging from 2,000 to 10,000 yuan [7]. - Article 25 emphasizes the necessity for taxpayers to submit tax declarations accurately and on time [7]. - Article 31 states that taxpayers must pay taxes within the deadlines set by laws or tax authorities [8]. - Article 30 requires withholding agents to fulfill their tax withholding obligations [8]. - Article 6 mandates that taxpayers and withholding agents provide truthful information to tax authorities regarding tax matters [8].

Core Viewpoint - The article discusses the significant changes in tax administration following the full implementation of the Golden Tax Phase IV, highlighting enhanced tax compliance requirements and the establishment of a comprehensive monitoring network by tax authorities [1]. Group 1: Tax Administration Changes - The tax authorities have built a multi-dimensional monitoring network through electronic invoices, tax risk models, and inter-departmental data connectivity, significantly improving tax risk identification capabilities [1]. - The new tax administration law has strengthened compliance requirements for enterprises regarding tax declarations, cost ticket management, and individual income tax on shareholder dividends and social security contributions [1]. Group 2: Training Program Details - A training program titled "Smart Finance + New Tax Administration Law Dual Perspective: 80+ High-Frequency Tax-Enterprise Dispute Practical Cases Disassembled" will be held on May 23-24, 2025, in Shenzhen [1]. - The training aims to help enterprises establish a comprehensive management system for "data compliance, risk warning, and precise planning" by analyzing the underlying logic of tax regulation and policy dynamics [1]. Group 3: Course Structure - The course will cover various topics, including the causes and coordination logic of tax-enterprise disputes, communication strategies, and high-frequency dispute case analyses related to value-added tax, corporate income tax, and personal income tax [8][9][10][11][12][13][14][15]. Group 4: Course Benefits - Participants will learn to recognize tax-enterprise disputes and understand the underlying coordination logic, master eight key defense strategies for dispute issues, and enhance their communication skills through case analysis [17]. - The course will also address the frequent legislative changes in value-added tax and the significant adjustments in tax administration law, exploring new communication strategies for disputes [17].

Core Viewpoint - The article discusses the significant changes in tax administration following the full implementation of the Golden Tax Phase IV, highlighting enhanced tax compliance requirements and the establishment of a comprehensive monitoring network by tax authorities [1]. Group 1: Tax Administration Changes - The tax authorities have built a multi-dimensional monitoring network through electronic invoices, tax risk models, and inter-departmental data connectivity, significantly improving tax risk identification capabilities [1]. - The new tax administration law has reinforced compliance requirements for enterprises, imposing stricter regulations on tax declarations, cost ticket management, and individual income tax and social security contributions related to shareholder dividends [1]. Group 2: Training Program Details - A training program titled "Smart Finance + New Tax Administration Law Dual Perspective: 80+ High-Frequency Tax-Enterprise Dispute Practical Cases Disassembled" will be held on May 23-24, 2025, in Shenzhen [1]. - The training aims to help enterprises establish a comprehensive management system for "data compliance, risk warning, and precise planning" by analyzing the underlying logic of tax regulation and policy dynamics [1]. Group 3: Course Structure - The course will cover various topics, including the causes and coordination logic of tax-enterprise disputes, communication strategies, and high-frequency dispute case analyses related to value-added tax, corporate income tax, and personal income tax [8][9][10][11][12][13][14][15]. - Specific case studies will address common disputes such as the treatment of government subsidies, tax implications of compensation payments, and the handling of invoices and tax deductions [9][10][11][12][13][14][15]. Group 4: Course Benefits - Participants will gain insights into the underlying logic of tax-enterprise disputes, learn eight key strategies for dispute resolution, and enhance their communication skills with tax authorities [17]. - The course will also focus on the latest legislative changes in value-added tax and tax administration law, equipping participants with the knowledge to navigate complex tax issues effectively [17].