当前，平台经济蓬勃发展，其虚拟化、跨区域化和分散化的特征，给传统的税收征管带来了挑战。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》有关要求，互联网平台企业首次正式 报送平台内经营者和从业人员的身份信息、收入信息。这一规定有利于规范平台经济税收秩序，营造线 上线下公平统一的税收环境。平台内经营者和从业人员应积极配合，如实汇总在各平台及线下其他渠道 取得的全部销售收入，按规定时限完成纳税申报。合力推动新规落地，将有力促进平台经济规范健康发 展，保护平台内守法经营者和消费者合法权益，更好服务全国统一大市场建设。 法治公平是最优的营商环境。近年来，涉税违法活动规模化、链条化、隐匿化特征更加明显。对此，税 务部门会同公安、人民银行、法院等8部门健全一体化打击涉税违法犯罪的工作机制，强化对违法行为 的精准查处，有力维护国家税收安全和公平竞争市场环境。同时，持续健全动态"信用+风险"监管体 系，着力推进精确执法、精准监管，把大部分中低涉税风险化解在申报前或申报中。今年上半年，实施 涉税风险事后应对的户次下降了20.6%，通过风险管理入库的税款增长了12.7%，反映出执法精准性有 效提升。 成效的取得， ...

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]

Core Viewpoint - The implementation of the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" aims to enhance tax compliance and prevent tax evasion practices among platform operators and their employees [1][2][3]. Group 1: Tax Reporting and Compliance - Internet platform enterprises are required to report basic information, including domain names and business types, by July and identity and income information of operators and employees by October [1]. - The tax authorities have identified attempts by some platforms to convert employee income into individual business income to evade taxes, which is considered illegal tax evasion [2][3]. - The implementation of the regulations allows tax authorities to access tax-related information from platform operators and employees, facilitating the detection of non-compliance [3]. Group 2: Prevention of Income Splitting and Tax Evasion - Some platforms are reportedly assisting operators in splitting income to qualify for tax benefits, thereby reducing tax liabilities [4]. - Income splitting involves distributing income that belongs to a single taxpayer across multiple entities to exploit tax exemptions [4]. - Tax authorities are expected to use data comparison and risk analysis to identify and penalize platforms and operators involved in income splitting and fraudulent tax claims [4]. Group 3: Addressing Shell Platforms and Fraudulent Practices - The regulations have led to a significant reduction in the number of "shell platforms" that previously exploited tax loopholes by issuing invoices without conducting actual business [6]. - The number of such platforms has decreased by over 100 since the regulations were proposed, indicating a positive impact on curbing illegal practices [6]. - The tax authorities aim to eliminate the information barrier between registered and operational locations of platform enterprises, making income and tax costs more transparent [6].