炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 作者：杜涛 今年以来，北京、上海、浙江、广东、江苏等地税务部门通过短信、电话和个税APP等多种方式，向通 过富途、老虎等境外券商开户投资港股、美股的中国税收居民发送通知，要求补办2022至2024年境外股 票交易收益的申报手续。 封图：图虫创意 境外收入加强征管 个税高增长的关键支撑之一，来自税收征管体系的持续完善与信息报送机制的全面落地——以往游离在 监管之外的税源，正逐步被纳入统计范畴。 2025年1—10月，全国个人所得税收入达 13363亿元，同比增长11.5%，增速较一季度的7.1%、上半年的 8%、前三季度的9.7%逐步走高；10月单月增速更是跳升至27.3%，成为财政收入中的亮眼增长点。 同样作为主要税收收入的国内增值税同比增长4%；国内消费税14390亿元，同比增长2.4%；企业所得税 39182亿元，同比增长1.9%。 山东大学税务研究中心主任李华对经济观察报表示："2025年个税高增长并非偶然，而是征管效能提升 与经济税源多元化共同作用的必然结果，折射出我国税收治理能力的显著进步。" 她说，这一持续高增态势背后，是税 ...

山东大学税务研究中心主任李华对经济观察报表示："2025年个税高增长并非偶然，而是征管效能提升与经济税源多元化共同作用的必然结果，折射出我国 税收治理能力的显著进步。" 她说，这一持续高增态势背后，是税收征管精细化升级、境外收入征管到位、平台监管补位与资本市场活跃、收入结构优化等多重因素的叠加效应。 记者 杜涛 2025年1—10月，全国个人所得税收入达 13363亿元，同比增长11.5%，增速较一季度的7.1%、上半年的8%、前三季度的9.7%逐步走高；10月单月增速更是 跳升至27.3%，成为财政收入中的亮眼增长点。 同样作为主要税收收入的国内增值税同比增长4%；国内消费税14390亿元，同比增长2.4%；企业所得税39182亿元，同比增长1.9%。 安理律师事务所合伙人叶永青对经济观察报表示，这是中国历史上首次大规模对中国税收居民的境外所得开展全面征缴，且充分借助了CRS（共同申报准 则）信息交换等工具。征缴过程中，税务机关综合运用多种手段，通过合理沟通与界定推进工作；实践中针对股票转让等所得，采取了年度内亏损弥补的务 实方式完成最终追缴，因此整体推进较为顺利。 东方金诚研究发展部执行总监冯琳认为，10 ...

11月17日，广西南宁、贵州安顺、宁波三地税务部门曝光了3起拆分收入骗享税费优惠偷税案件；河北 唐山、江苏常州、海南三地税务部门曝光了3起骗取增值税留抵退税案件。 自然人夏安阳在 2019 年至 2021 年注册并控制 9 家个体工商户，通过拆分收入虚假申报，少缴个人所得 税 345.92 万元，被追缴税款、滞纳金及罚款共计 518.88 万元，同样因未缴清税款移送公安侦办。 "企业连续12个月销售总额超过500万元后需登记为一般纳税人，无法再享受小规模纳税人的税费优惠， 便想出个用空壳个体户拆分营业收入的招数。"一名企业负责人说，该企业将超过享受税费优惠限额的 收入，拆分至空壳个体户，企图逃避税务监管，达到偷税目的，最终被税务部门依法查实。 此次税务部门还公布了3 起骗取增值税留抵退税案件，涉案主体均通过隐匿销售收入、个人账户收款等 方式虚假申报，既骗取留抵退税，又存在少缴相关税费的双重违法情形。 从此次曝光的案件看，有的通过设置内外两套账、利用员工个人账户交叉收款，人为拆分真实营收；有 的通过个人银行卡收款的方式，隐匿真实销售收入，减少当期销项税额；还有的通过开立并控制多个个 体工商户，拆分收入，进行虚假 ...

Group 1 - The article discusses the proactive measures taken by the tax authority in Anshun Economic and Technological Development Zone to assist internet platform enterprises in improving their tax information reporting processes and data quality [1][3]. - A specific focus is on Guizhou Sanliujiuming Technology Co., Ltd., where the tax authority provided detailed explanations of the tax information reporting regulations, including reporting scope, data standards, and deadlines [3][5]. - The tax authority conducted hands-on training for the company's financial staff, addressing common reporting issues and demonstrating key processes such as data collection and error checking, which significantly improved the accuracy of tax information submissions [3][5]. Group 2 - The tax authority plans to implement a "door-to-door service + long-term tracking" mechanism to regularly review the progress of the enterprises they have assisted, ensuring compliance with tax reporting requirements [5]. - Feedback from enterprises will be used to dynamically update training content and communicate changes in tax policies and reporting reminders, aiming for more precise and efficient tax services [5].

Core Insights - The confirmation of tax information for business entities is crucial for strengthening economic management and ensuring legal operations of enterprises [1] Group 1: Tax Information Confirmation Efforts - The Fuyuan Taxation Bureau identified a number of business entities that have not completed tax information confirmation, which hampers tax collection efficiency and affects compliance [1] - A specialized training session was held to address the issue of unregistered tax entities, involving collaboration between the tax bureau, market supervision administration, and local authorities [3] - The training emphasized the legal basis for tax information confirmation and the necessary procedures for businesses to follow, ensuring they understand policies and operational requirements [3] Group 2: Outcomes and Future Plans - As a result of the initiative, 25 enterprises and 80 individual businesses completed their tax information confirmation, with 12 tax-related issues resolved on-site [3] - Future plans include on-site assistance for remote individual businesses and agricultural cooperatives to facilitate tax information verification and submission through electronic tax services [4] - The tax bureau aims to dynamically identify new unregistered tax entities through data sharing mechanisms, enhancing the accuracy of tax collection and compliance rates [4]

Core Insights - The city is focusing on enhancing tax revenue and economic performance through improved tax services and management [1] Group 1: Tax Revenue and Economic Development - The city aims to leverage tax functions to actively support economic and social development [1] - There is an emphasis on legal tax collection, strengthening tax administration, and improving the quality of tax revenue [1] - The city is committed to maintaining a fair tax order while enhancing taxpayer services [1] Group 2: Taxpayer Services and Efficiency - The service philosophy centers on taxpayers and fee payers, with ongoing reforms to simplify tax processes and improve efficiency [1] - Implementation of various tax incentives is aimed at better serving small and private enterprises to stimulate market vitality [1] - Tax authorities are encouraged to accept supervision from representatives and the public, ensuring responsiveness to legislative suggestions [1]

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 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].

平台经济具有虚拟化、跨区域化和分散化的特征，给传统的税收征管带来了挑战。记者了解到，个别平 台内经营者存在侥幸心理，即使办理了市场主体登记，也不到税务机关办理纳税申报或者进行虚假申 报，既造成国家税款流失，也容易造成商户与商户之间、线上与线下之间的不公平竞争。 今年10月1日起，按照国务院发布的《互联网平台企业涉税信息报送规定》（下称《规定》）有关要 求，互联网平台企业将首次正式报送平台内经营者和从业人员的身份信息、收入信息。 9月25日，记者从国家税务总局了解到，经过前期的宣传辅导、系统调试等工作，目前税务部门和各大 平台围绕涉税信息首次报送的相关准备工作已经基本完成。 《规定》及税务部门配套公告的落地实施，将有力推动平台经济规范健康发展，促进线上线下税收公 平、竞争公平，有效遏制平台"内卷"，更好服务全国统一大市场建设。 平台内经营者需依法办理市场主体登记 记者了解到，目前有的平台内经营者实际开展了互联网销售业务，但并未按规定办理市场主体登记，也 未依法进行纳税申报，既逃避市监、税务等部门管理，又滋生了产品质量差、消费者维权难等问题，扰 乱了正常市场秩序。按照《电子商务法》规定，除个人销售自产农副产品、家 ...