三是加力提升跨区域税费业务办理效能。资源顺畅流动是构建统一大市场的重要基石。我们注重持续深 化跨区域税费服务改革，全面推行涉税业务全国通办，实现"资料线上提交、流程线上流转、全域协同 处理、实时在线反馈"的一站式办理，助力要素资源在全国范围内有序流动。今年以来，累计为纳税人 缴费人办理跨区域涉税业务同比增长近4倍。同时，进一步推出纳税人跨区域迁移全链条便利化服务举 措，通过"事前提醒办、事中分类办、事后跟踪办"，以及对部分前置事项实现自动办，跨区域涉税业务 平均办理时长压缩5—10天，一些符合条件的企业及相关事项当天即可办结，切实提升要素流动效率， 为全国统一大市场建设提供有力支撑。 发票数据显示，1至11月份，全国省际贸易销售额占全国销售收入的比重已达41.1%，较上年同期提高 0.8个百分点，跨省异地销售的涉税经营主体户数占比超过50%，较上年同期提高1.2个百分点，跨省贸 易额增长的省份数量由去年的19个增加至27个，反映了省际间贸易联系在持续加深，全国统一大市场建 设稳步推进。 国家税务总局副局长蔡自力8日在税务总局新闻发布会上表示，今年以来，党中央、国务院加快构建全 国统一大市场、综合整治"内卷式" ...

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]

Core Viewpoint - The State Taxation Administration is actively supporting the construction of a unified national market by implementing measures to address tax-related issues in irregular investment promotion and ensuring fair competition among regions [1][3]. Group 1: Measures Taken - The tax authorities have initiated a special governance program targeting tax issues related to irregular investment promotion, focusing on preventing local governments from engaging in unfair competition through tax incentives [3]. - A monitoring system based on big data has been established to track anomalies in tax declarations, income, and exemptions, leading to the identification and investigation of over 3,000 suspicious cases [3]. - The tax administration has unified enforcement standards across six major regions to eliminate discrepancies in tax policy interpretation and enforcement [3]. Group 2: Legal and Fair Competition - The tax authorities are working to create a fair tax environment for various business entities while improving tax policies and legal frameworks [4]. - Adjustments have been made to the tax payment location for individuals transferring restricted shares of listed companies, moving it from the account opening location to the company's location to prevent tax evasion through account transfers [5]. - The implementation of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" aims to promote fair competition between online and offline markets [5].