Core Viewpoint - The National Taxation Administration emphasizes the implementation of policies to enhance the business environment, promote fair competition, and regulate the platform economy, leading to improved tax compliance and reduced disorderly competition [1][2][3]. Group 1: Regulatory Measures - The tax authorities are intensifying efforts to address tax issues related to illegal investment attraction, which is seen as a key obstacle to building a unified national market [1][2]. - Specific indicators have been established to monitor and verify tax revenue anomalies and invoice issuance related to illegal investment attraction, with a focus on preventing "policy gaps" and "invoice economy" practices [2]. Group 2: Policy Environment Optimization - The tax authorities are working to ensure fair tax policies as an inherent requirement for the construction of a unified market, establishing a regular inter-ministerial consultation mechanism with the Ministry of Finance [3]. - There is a commitment to fully implement tax and fee preferential policies to support high-quality development, utilizing big data to match policies with eligible businesses [3]. Group 3: Cross-Regional Tax Services - The tax authorities are enhancing the efficiency of cross-regional tax services, implementing a one-stop service for tax-related business nationwide, which has resulted in a nearly fourfold increase in cross-regional tax business handled this year [4]. - Data shows that from January to November, inter-provincial trade sales accounted for 41.1% of national sales revenue, reflecting deepening trade connections between provinces [4]. Group 4: Enforcement Actions - The tax authorities have focused on high-risk sectors, identifying and addressing tax evasion cases, including 3,904 high-risk gas stations and 1,818 individuals, recovering significant amounts in unpaid taxes [5][6]. - A total of 69,600 enterprises suspected of fraudulent tax practices were inspected, recovering 8.606 billion yuan in export tax refunds [6]. Group 5: Compliance and Transparency - The tax authorities have increased the exposure of typical tax violation cases, with over 490 cases disclosed this year, aiming to deter violations and promote compliance [7]. - There has been a notable increase in the number of major tax violators who have taken corrective actions, with a 40% rise in those successfully restoring their credit status [7].

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].