Core Insights - The forum on "High-Quality Development of Tax Services" was held in Shanghai, attended by over 200 participants from universities, tax authorities, and tax service firms [1] - The release of the "China International Tax Development Report (2025)" marks the first blue book in the international tax field, aiming to showcase the changes in international tax development [3] Group 1: Tax Policy and Reform - The report emphasizes the direction of tax reform in China, focusing on increasing the proportion of direct taxes while reducing indirect taxes, as highlighted by the evolution of policies from the 18th to the 20th National Congress [3] - The optimization of the tax structure has effectively lowered the macro tax burden while improving the tax system [3] Group 2: Tax Compliance and Governance - The new "Tax Compliance Plan" replaces the previous "Tax Planning," aiming to enhance tax order reconstruction and support long-term stable development for enterprises [4] - The shift towards "compliance-first" tax governance is driven by policy and management technology, fostering a cooperative relationship between tax authorities and enterprises [4] - A collaborative governance model based on trust between tax authorities and enterprises is proposed to achieve risk prevention and mutual benefits [4] Group 3: Consumer Impact and Regulatory Recommendations - Strengthening platform tax regulation may negatively impact consumer welfare in the short term through price, category, and quality effects, although market competition can mitigate these negative impacts [4] - Recommendations include building a "precise collaborative" smart tax management system, implementing differentiated regulation, and enhancing anti-monopoly measures to balance tax fairness and consumer rights [4] Group 4: Discussions and Future Directions - Experts and practitioners engaged in discussions on topics such as the new quality of service in the tax profession, tax compliance, consumption tax reform, and the training models for financial and tax talents in the new era [4]

Group 1 - Since 2021, tax authorities have investigated over 360 cases of tax evasion by online streamers, recovering more than 3 billion yuan in taxes [1] - A total of 60 cases of tax evasion in the online streaming and entertainment sectors have been publicly exposed, reinforcing the concept of lawful tax payment [1] - During the "14th Five-Year Plan" period, 21,800 cases of fraudulent and improper tax benefit claims were investigated, recovering 26.9 billion yuan in taxes [1] Group 2 - The tax governance system has been continuously improved during the "14th Five-Year Plan" period, with the implementation of various tax laws including the Value-Added Tax Law [2] - Tax authorities have investigated 62,100 illegal taxpayers, recovering 571 billion yuan in tax losses, and have exposed over 1,500 typical tax-related cases [2] - The introduction of regulations such as the "Internet Platform Enterprises Tax Information Reporting Regulations" aims to promote the healthy development of the platform economy and the construction of a unified national market [2]

Group 1 - The core viewpoint of the article highlights the significant tax reduction and fee exemption measures implemented during the "14th Five-Year Plan" period, with a total expected reduction of 10.5 trillion yuan [2] - The number of tax-related business entities in the country has surpassed 100 million, indicating strong market vitality and resilience, with a net increase of 30 million entities since 2020 [2] - The manufacturing sector's sales revenue remains stable, accounting for approximately 29% of total sales revenue, while high-tech industries have seen an annual growth rate of 13.9% [3] Group 2 - The number of individuals benefiting from special additional deductions in personal income tax has reached 119 million, reflecting a 55% increase compared to 2020, with the total tax reduction amount growing by 156.5% [4] - The tax governance system has been continuously improved, with 62,100 illegal taxpayers investigated, recovering 571 billion yuan in tax losses, and enhancing public awareness of tax law [6] - The new personal income tax system has led to over 100 million taxpayers applying for refunds totaling more than 130 billion yuan, while 7 million taxpayers voluntarily reported additional taxes amounting to over 48 billion yuan [6]

Core Viewpoint - The tax authority in Nanyang, Henan Province, is enhancing the regulation and service efficiency of tax-related intermediary institutions to transform them from market participants to collaborative forces in tax governance [1][2][3] Group 1: Regulatory Measures - The tax authority is implementing a "list + dynamic" dual-track regulation system to address industry pain points, including a comprehensive qualification screening of tax service providers [2] - A dynamic monitoring list is established for firms involved in "accounting agency" and "tax services," with data reconciliation and verification processes to ensure compliance [2] - The authority is focusing on high-frequency risk points such as compliance of cost and expense vouchers and payroll tax withholding, utilizing big data for precise identification of financial processing and reporting vulnerabilities [2] Group 2: Compliance and Credit System - A "credit + dynamic" regulatory model is introduced to incentivize compliance, with credit ratings based on operational quality, tax credit, and tax law adherence [3] - High-rated institutions (above 400 points) receive tailored support, including dedicated service windows and customized policy guidance, positioning them as industry benchmarks [3] - The tax authority aims to deepen the management of tax intermediaries, enhancing precision in regulation and service, and promoting the transition from compliance to quality development in the industry [3]