Group 1 - The core viewpoint of the articles highlights the implementation of the "Internet Platform Enterprises Tax Information Reporting Regulations" aimed at reducing the number of "shell platforms" and curbing disordered competition within the platform economy [1][2] - Since the introduction of the regulations in June, over 100 "shell platforms" have been eliminated, indicating a significant impact on the market [1] - The regulations are designed to address issues where platforms were established solely for issuing invoices, thereby inflating reported income without actual business operations [1] Group 2 - Some platform enterprises are attempting new tax evasion methods, such as registering workers as individual businesses to reduce tax liabilities [2] - Tax authorities are focusing on identifying and penalizing illegal activities such as income splitting and false declarations through data comparison and risk analysis [2] - The tax department plans to enhance the enforcement of the new regulations to promote fair tax practices and support the construction of a unified national market [2]

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》（下称《规定》），互联网平台企 业要在今年7月首次报送包括平台域名、业务类型、相关运营主体名称等在内的自身基本信息；10月报 送平台内经营者和从业人员的身份信息、收入信息。 目前，税务部门已发现个别平台试图为从业人员批量转办个体户以转换收入性质偷逃税、引导分拆收入 骗享税收优惠、"空壳平台"借开票转引税源骗取财政返还等问题。税务部门将持续推进《规定》落实， 加力推动部门协同共治，在促进税收法治公平和引导合规经营中，助推全国统一大市场建设和经济高质 量发展。 防范违规转换收入性质等偷逃税行为 据记者了解，随着《规定》落地，转换收入性质的手段方式正在不断翻新，近期个别平台试图为从业人 员在平台所在地批量转办为个体工商户进行登记，将个人劳务报酬等收入转化为个体户经营所得收入， 进而套用经营所得核定征收，以达到少缴或不缴个人所得税的目的。 记者了解到，分拆收入是个别平台内经营者逃避缴纳税款的又一典型手法，其核心是将本属于同一纳税 主体的收入，分拆至多个纳税主体，以达到骗享小规模纳税人增值税减免税收优惠、规避一般纳税人登 记等目的。 中国政法大学财税法研究中心 ...