Group 1 - The core viewpoint emphasizes the commitment of the tax authorities to resist behaviors that undermine tax fairness and disrupt market order, while actively supporting the construction of a unified national market [1][2] - Tax authorities are required to align their efforts to support the unified market construction, conducting special governance on tax issues related to irregular investment promotion since early 2024, and monitoring over 3,000 suspicious leads for timely investigation and correction [1] - A series of tax policy execution guidelines have been issued to standardize enforcement services and prevent discrepancies in tax enforcement across regions, ensuring a unified standard for administrative penalties [1] Group 2 - Tax authorities are advancing legal fairness by adjusting the tax location for personal transfers of restricted shares from the securities account opening location to the location of the listed company, preventing tax evasion through account transfers [2] - Clear operational standards have been established for regions implementing regional tax incentives, ensuring that only qualifying enterprises and individuals can enjoy these benefits, thus preventing unfair competition [2] - The implementation of the "Internet Platform Enterprises Tax Information Reporting Regulations" promotes lawful tax payment and compliance among platform operators, fostering fair competition between online and offline markets [2]