炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ "反内卷"贯穿了中央政府2025年全年的工作，但"内卷"冰冻三尺非一日之寒，"反内卷"不可能一年就鸣 金收兵 2月28日，市场监管总局发布《公平竞争审查条例实施办法》，旨在落实2024年8月1日起施行的国务院 《公平竞争审查条例》，规范政府行为，促进市场公平竞争，优化营商环境，建设全国统一大市场。 文|《财经》研究员 马晨晨 编辑 | 马克 "内卷"起初是个私下使用的网络词汇，许多网民以此表达自己在激烈的社会竞争环境中的乏力感。这两 年，"内卷"越过了个体范围，更多被用于描述企业和政府的行为。 2024年7月30日，中央政治局召开会议，提出要防止"内卷式"恶性竞争，这是政治局会议中首次用"内 卷"描述行业竞争。12月的中央经济工作会议，明确提出要综合整治"内卷式"竞争，规范地方政府和企 业行为。 这两场高规格会议的定调，拉开了中国政府"反内卷"的序幕。2025年，治理"内卷式"竞争贯穿了中央政 府全年的工作。 中央清醒地意识到，"反内卷"和建立全国统一大市场是一块硬币的两面，不下决心治理"内卷式"竞争， 全国统一大市场就无法建立，提振内 ...

2025.12. 08 本文字数：1857，阅读时长大约3分钟 作者 | 第一财经 陈益刊 为了应对线上一些经营者偷逃税，营造线上线下公平统一税收环境，促进平台经济规范健康发展，今 年国务院发布的《互联网平台企业涉税信息报送规定》（下称《规定》），要求平台企业自10月起 报送平台内经营者和从业人员的第三季度收入等涉税信息，以强化征管。目前这一新规已经落地，并 直接带来相关税收收入增加。 12月8日，在国家税务总局举行的例行新闻发布会上，税务总局征管和科技发展司司长练奇峰介绍， 今年10月份互联网平台企业涉税信息首次报送工作顺利完成，目前已有超过7000家境内外平台积极 履行了涉税信息报送义务，成效初显。其中平台内经营者纳税遵从有效增强。 练奇峰表示，今年第三季度，绝大多数平台内经营者依法完成了纳税申报，缴纳税款金额同比增长 12.7%，纳税遵从度有了较大提高，线上商户平均税负与线下商户的差异明显缩小。 财政部数据显示，今年前10个月，全国税收收入同比增长1.7%。上述平台内经营者第三季度纳税同 比增长12%，明显高于全国税收平均增速。 另外，今年以来，全国税收收入增速由负转正，其中一个因素就是纳税人依法纳税意 ...

练奇峰表示，今年第三季度，绝大多数平台内经营者依法完成了纳税申报，缴纳税款金额同比增长 12.7%，纳税遵从度有了较大提高，线上商户平均税负与线下商户的差异明显缩小。 财政部数据显示，今年前10个月，全国税收收入同比增长1.7%。上述平台内经营者第三季度纳税同比 增长12%，明显高于全国税收平均增速。 另外，今年以来，全国税收收入增速由负转正，其中一个因素就是纳税人依法纳税意识增强，而这显然 也跟上述《规定》落地后平台经营者纳税遵从度直接相关。而税收增长势头得以延续。 为了应对线上一些经营者偷逃税，营造线上线下公平统一税收环境，促进平台经济规范健康发展，今年 国务院发布的《互联网平台企业涉税信息报送规定》（下称《规定》），要求平台企业自10月起报送平 台内经营者和从业人员的第三季度收入等涉税信息，以强化征管。目前这一新规已经落地，并直接带来 相关税收收入增加。 12月8日，在国家税务总局举行的例行新闻发布会上，税务总局征管和科技发展司司长练奇峰介绍，今 年10月份互联网平台企业涉税信息首次报送工作顺利完成，目前已有超过7000家境内外平台积极履行了 涉税信息报送义务，成效初显。其中平台内经营者纳税遵从有效增强 ...

Core Viewpoint - The implementation of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" has led to increased tax compliance among platform operators and a significant rise in tax revenue, promoting a fair tax environment for both online and offline businesses [1][2][3]. Group 1: Tax Compliance and Revenue Growth - Over 7,000 domestic and foreign platforms have fulfilled their tax information reporting obligations since the regulations took effect in October [1]. - Tax payments by platform operators increased by 12.7% year-on-year in the third quarter, significantly higher than the national average tax revenue growth of 1.7% for the first ten months of the year [1][2]. - Tax revenue (excluding export tax rebates) exceeded 16 trillion yuan, with a year-on-year growth of 3.1% from January to November [2]. Group 2: Impact on Platform Economy - The regulations have helped reduce improper business practices such as "fake orders" and "internal competition" among platforms, leading to a more regulated platform economy [3]. - The number of "shell platforms" has decreased by over 100 since the regulations were proposed, indicating a reduction in non-compliant business practices [3]. - The average tax burden for online merchants has become more aligned with that of offline merchants, reducing the competitive advantage gained through tax evasion [3][4]. Group 3: Changes in Business Practices - Small-scale taxpayers on platforms have seen a 22% increase in the amount of invoices obtained, indicating a shift towards compliance and away from practices that previously allowed for lower pricing through tax evasion [4]. - The regulations have exposed previously hidden issues such as unregistered market entities and income concealment, providing a foundation for better compliance management [5]. - Concerns from delivery personnel regarding increased tax burdens have been addressed, ensuring that their daily work and income remain unaffected by the new reporting requirements [5].

Core Points - The State Taxation Administration announced that over 7,000 domestic and foreign platform enterprises have actively complied with the tax information reporting obligations since the implementation of the regulations in June [1] Group 1 - The regulations state that individuals engaged in delivery, transportation, and domestic services on platforms are not required to report their income information [2] - Platforms are prohibited from over-deducting fees or shifting tax obligations to increase the burden on individuals during the withholding and payment of taxes [2] - The tax authorities will continue to strengthen supervision in the future [2]

练奇峰表示，规定实施后，平台内从事配送、运输、家政等便民劳务活动的人员，无需报送其收入信 息。平台不得在代扣代缴税款过程中变相多扣费用，或借此转嫁涉税义务增加其负担。税务部门后续 还将进一步严加督促。 据新华社，12月8日，在国家税务总局举行的例行新闻发布会上，国家税务总局征管和科技发展司司 长练奇峰表示，今年6月，国务院公布了《互联网平台企业涉税信息报送规定》。目前已有超过7000 家境内外平台企业积极履行了涉税信息报送义务。 ...

练奇峰表示，规定实施后，平台内从事配送、运输、家政等便民劳务活动的人员，无需报送其收入信 息。平台不得在代扣代缴税款过程中变相多扣费用，或借此转嫁涉税义务增加其负担。税务部门后续还 将进一步严加督促。（记者 刘开雄） 【纠错】 【责任编辑:薛涛】 12月8日，在国家税务总局举行的例行新闻发布会上，国家税务总局征管和科技发展司司长练奇峰表 示，今年6月，国务院公布了《互联网平台企业涉税信息报送规定》。目前已有超过7000家境内外平台 企业积极履行了涉税信息报送义务。 ...

Core Viewpoint - The Chinese Internet Finance Association and six other departments issued a risk warning regarding virtual currencies and related illegal activities, emphasizing that member units must not engage in or provide services for virtual currency and real-world asset token issuance and trading within China [1][2]. Group 1: Nature of Virtual Currencies and Related Activities - Virtual currencies are not issued by monetary authorities and do not have the same legal status as legal tender in China, making them illegal for circulation [2]. - Certain virtual currencies, such as π coins, lack substantial technological innovation and clear commercial applications, leading to significant fraud and market manipulation risks [2]. - Stablecoins currently do not meet customer identification and anti-money laundering requirements, posing risks of being used for money laundering and fraudulent fundraising [2]. - The tokenization of real-world assets carries multiple risks, including false asset risks and speculative trading risks, with no approved activities in this area by Chinese financial authorities [2]. Group 2: Prohibitions on Financial Institutions - Member units are prohibited from participating in the issuance and trading of virtual currencies and real-world asset tokens within China [4]. - Banks and payment institutions must not provide any financial services or credit support to virtual currency mining enterprises and projects [4]. - Securities, fund, and futures institutions are also barred from offering services related to the issuance and trading of virtual currencies and real-world asset tokens [4]. Group 3: Public Awareness and Precautions - The public is urged to be vigilant against various forms of virtual currency and real-world asset token activities, which are often associated with speculation and fraud [5]. - Individuals should enhance their risk awareness and avoid participating in virtual currency and real-world asset token activities to protect their finances [5][6]. - Any suspicious activities related to virtual currencies should be reported to regulatory authorities, and individuals should refrain from engaging with promotional materials that suggest historical returns or speculative prospects [6].

Core Viewpoint - The article highlights the deceptive advertising practices of companies using large eye-catching text for promotions while hiding important disclaimers in small print, which undermines consumer trust and damages the overall market environment [2][5]. Group 1: Advertising Practices - Companies often employ the "big text attracts attention, small text exempts liability" strategy, summarized by the media as "three blows" [3]. - Examples include a smartphone brand claiming to be the "king of backlighting" while clarifying in small print that this is merely a design goal [4]. - A clothing brand boasts of being the "global sales leader" for three consecutive years, with small print indicating the data is based on an August 2023 survey, raising questions about the validity of such claims [4]. Group 2: Consumer Impact - Consumers are easily misled by the prominent claims, leading to skepticism about the quality and materials of products from companies that engage in such advertising tactics [5]. - The small print often goes unnoticed, allowing companies to use exaggerated claims while attempting to shield themselves from accountability [5]. - This practice can lead to disputes when consumers seek to assert their rights after feeling deceived, as companies may use the small print as a defense [5]. Group 3: Industry Implications - The prevalence of the "big text, small text" phenomenon is increasing across various sectors, from manufacturers to retailers, both online and offline [5]. - This trend can erode consumer trust, causing cautious spending behavior, while businesses relying on such tactics risk damaging their reputations [5]. - The article calls for a collaborative effort to address these deceptive practices, emphasizing the need for clear and truthful advertising to foster a trustworthy market environment [6].

Core Viewpoint - The Shanghai Municipal Cyberspace Administration, in collaboration with various departments, has initiated a special action to regulate the dissemination of online real estate information, targeting misinformation and harmful content related to the housing market [1] Group 1: Regulatory Actions - The special action commenced on November 14, focusing on cleaning up online platforms from negative narratives about the real estate market and misinterpretations of housing policies [1] - Over 40,000 pieces of harmful information related to the real estate sector have been identified and removed from platforms such as Xiaohongshu and Bilibili [1] - A total of 70,000 accounts related to real estate violations have been dealt with, along with more than 1,200 problematic live streaming rooms [1]