Core Viewpoint - The implementation of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" aims to enhance the compliance and transparency of online businesses, ensuring fair competition and tax equity in the platform economy [1][2][3]. Group 1: Regulatory Requirements - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees for the first time [1]. - Platform operators must legally register their business entities and comply with tax declaration requirements to avoid market disorder and protect consumer rights [1][2]. - Individuals engaging in online transactions with annual sales exceeding 100,000 yuan must register as business entities, and platforms have the obligation to remind operators of this requirement [2]. Group 2: Tax Compliance and Reporting - Platform operators and employees are required to accurately report all sales income from various platforms and channels, adhering to tax declaration deadlines [3]. - There is a risk of tax evasion through practices such as splitting income across multiple entities, which the new regulations aim to prevent [3]. - The tax authorities will compare reported information with the data submitted by platforms to identify discrepancies and enforce penalties for false declarations [3][4]. Group 3: Addressing Illegal Activities - The regulations are designed to combat illegal activities such as fake platforms and fraudulent invoicing, which undermine fair competition and tax order [3][4]. - Recent cases have shown that some platforms collude with high-income individuals to disguise their income, which the new rules aim to address by increasing transparency [4]. - Regular reporting of tax information by platform enterprises will help prevent illegal fundraising and promote tax fairness between online and offline businesses [4].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to enhance the compliance and transparency of online businesses, ensuring fair competition and tax equity in the platform economy [1][2][3]. Group 1: Regulatory Framework - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees for the first time, promoting a healthy development of the platform economy [1]. - The regulations mandate that platform operators must legally register their business entities and comply with tax declarations, addressing issues of market disorder caused by unregistered operators [1][2]. Group 2: Compliance Obligations - Platform enterprises have the obligation to remind operators to register their businesses, while operators must prominently display their business license information on their storefronts [2]. - Operators are required to accurately report all income from various platforms and offline channels, avoiding practices that could lead to tax evasion [3]. Group 3: Enforcement and Impact - The implementation of these regulations is expected to curb fraudulent activities such as false invoicing and income concealment, with tax authorities able to cross-check reported information against the data submitted by platforms [3][4]. - The regulations aim to prevent illegal activities by fake platforms and businesses, which have been known to exploit tax loopholes and disrupt fair competition [3][4]. Group 4: Expert Insights - Experts suggest that the regular reporting of tax information will make income data more transparent, helping to prevent tax evasion and promoting fairness in tax burdens between online and offline businesses [4].

Core Points - The State Taxation Administration announced that starting from October 1, internet platform enterprises will officially report identity and income information of operators and employees as per the new regulations [1] - The preparation work for the first reporting of tax-related information has been largely completed, including publicity, guidance, and system debugging [1] - The implementation of these regulations is expected to promote the standardized and healthy development of the platform economy, enhance tax fairness between online and offline businesses, and curb internal competition among platforms [1] Summary by Category Regulatory Changes - The new reporting requirements are part of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" issued by the State Council [1] - This marks the first formal reporting of identity and income information by internet platforms [1] Industry Impact - The regulations aim to foster a fair competitive environment and support the construction of a unified national market [1] - The measures are designed to effectively curb the phenomenon of "involution" within platforms, promoting healthier competition [1]

互联网平台企业涉税信息10月1日起报送 宏观要闻 最高法发文提升国际商事审判质效、深入推进多元解纷 商务部回应中国在世贸谈判中不寻求新的特殊和差别待遇 商务部发言人何亚东在周四的记者会上表示，中国在世贸组织当前和未来谈判中不寻求新的特殊和差别 待遇，有助于推动世贸组织改革更好地落实全球发展倡议和实现联合国2030年可持续发展目标。需要强 调的是，这一决定不影响中国在世贸组织中的发展中成员身份，不影响中国享受现有世贸组织协定中特 殊和差别待遇条款的权利。中国仍然是世界上最大的发展中国家，中国始终是全球南方的一员，永远和 发展中国家站在一起。 据央视新闻消息，今年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，互联网平台企业将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。据了解，经过前 期的宣传辅导、系统调试等工作，目前税务部门和各大平台围绕涉税信息首次报送的相关准备工作已经 基本完成。专家表示，《规定》落地后，平台企业需常态化报送涉税信息，这样会促进平台内经营者和 从业人员收入信息的显性化，从源头防范上述违法行为，将有助于促进线上线下税负公平，遏制违规招 商引资行为。 ...

Core Viewpoint - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees, as mandated by the State Council's new regulations, aiming to enhance tax compliance and promote healthy development of the platform economy [1][2][3]. Group 1: Reporting Requirements - Internet platform operators must legally register as market entities if their annual transaction volume exceeds 100,000 yuan, and they are obligated to consolidate transaction volumes across multiple stores [1]. - The implementation of the regulations will allow tax authorities to collect and monitor operational information from the same operator across different platforms, ensuring compliance and protecting consumer rights [1]. Group 2: Tax Declaration Obligations - Platform operators and employees are required to accurately report all sales income from various platforms and offline channels, avoiding any attempts to evade taxes through misrepresentation of income [2]. - The new regulations are expected to curb fraudulent activities such as issuing false invoices and concealing income, as tax authorities will compare reported information with the data submitted by platforms [2]. Group 3: Combating Fraudulent Activities - The regulations aim to address illegal activities such as the establishment of fake platforms and businesses that engage in tax evasion and fraudulent invoicing, which disrupt fair competition and harm the tax system [3]. - Continuous reporting of tax-related information by platform enterprises will help make income information more transparent, thereby preventing illegal practices and promoting equitable tax burdens between online and offline businesses [3].

Core Viewpoint - Starting from October 1, 2023, internet platform enterprises are required to report identity and income information of operators and employees, as mandated by the State Council's regulations on tax information reporting for internet platform enterprises [1] Group 1: Compliance Requirements - Platform operators must legally register as market entities and fulfill tax declaration obligations, addressing issues of unregistered businesses that disrupt market order and consumer rights [2] - The implementation of the regulations allows authorities to aggregate operational information of the same operator across different platforms, promoting compliance and legal tax payment [2] Group 2: Tax Declaration Obligations - Platform operators and employees are required to accurately report all sales income from various channels and must not attempt to evade taxes by manipulating business structures or accounts [3] - Failure to comply with tax declaration requirements will result in legal consequences [3] Group 3: Addressing Illegal Activities - The rise of fake platforms and businesses engaging in tax evasion and fraudulent activities has been noted, which undermines fair competition and market integrity [4] - The new regulations aim to enhance transparency of income information, helping to prevent illegal activities and promote fair tax burdens across online and offline operations [4]

平台经济具有虚拟化、跨区域化和分散化的特征，给传统的税收征管带来了挑战。记者了解到，个别平 台内经营者存在侥幸心理，即使办理了市场主体登记，也不到税务机关办理纳税申报或者进行虚假申 报，既造成国家税款流失，也容易造成商户与商户之间、线上与线下之间的不公平竞争。 今年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》（下称《规定》）有关要 求，互联网平台企业将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。 9月25日，记者从国家税务总局了解到，经过前期的宣传辅导、系统调试等工作，目前税务部门和各大 平台围绕涉税信息首次报送的相关准备工作已经基本完成。 《规定》及税务部门配套公告的落地实施，将有力推动平台经济规范健康发展，促进线上线下税收公 平、竞争公平，有效遏制平台"内卷"，更好服务全国统一大市场建设。 平台内经营者需依法办理市场主体登记 记者了解到，目前有的平台内经营者实际开展了互联网销售业务，但并未按规定办理市场主体登记，也 未依法进行纳税申报，既逃避市监、税务等部门管理，又滋生了产品质量差、消费者维权难等问题，扰 乱了正常市场秩序。按照《电子商务法》规定，除个人销售自产农副产品、家 ...

今年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》（以下简称《规定》）有关 要求，互联网平台企业将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。 据记者了解，经过前期的宣传辅导、系统调试等工作，目前税务部门和各大平台围绕涉税信息首次报送 的相关准备工作已经基本完成。 平台内经营者需依法办理市场主体登记 平台企业有提醒义务 税务部门提醒，平台内经营者和从业人员应当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，不得将本应归属于同一纳税主体的收入，通过变更店铺经营主体、关联交 易、更换提现账号等方式，分散至多个纳税主体，通过违规分拆收入达到偷逃税款的目的。若未如实按 规定进行纳税申报，将承担相应的法律责任。 中国人民大学财政金融学院教授朱青认为，平台企业10月份首次报送平台内经营者和从业人员第三季度 的身份信息、收入信息后，税务机关可利用这些信息与平台内经营者申报信息进行比对，识别不实申报 的风险，并依法进行处理处罚。 违法行为需加以遏制 促进线上线下税负公平 记者了解到，目前有的平台内经营者实际开展了互联网销售业务，但并未按规定办理市场主体登记，也 未依法 ...

经济观察网今年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 网平台企业将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。据了解，经过前期的宣传 辅导、系统调试等工作，目前税务部门和各大平台围绕涉税信息首次报送的相关准备工作已经基本完 成。专家表示，《规定》落地后，平台企业需常态化报送涉税信息，这样会促进平台内经营者和从业人 员收入信息的显性化，从源头防范上述违法行为，将有助于促进线上线下（300959）税负公平，遏制违 规招商引资行为。 ...

Core Viewpoint - Starting from October 1, 2023, internet platform enterprises in China will be required to report identity and income information of operators and employees, promoting fair competition and tax compliance in the platform economy [1][2]. Group 1: Regulatory Requirements - Internet platform enterprises must report tax-related information, which includes identity and income details of their operators and employees [1]. - Operators within platforms are required to legally register as market entities and comply with tax declaration regulations [2]. - Individuals engaging in online transactions with an annual turnover exceeding 100,000 yuan must also register as market entities [2]. Group 2: Compliance and Enforcement - There is an obligation for platform enterprises to remind operators to register and for operators to display their business license information prominently [2]. - Operators must accurately report all income from various platforms and channels, avoiding any attempts to evade taxes through misrepresentation [2]. - Failure to comply with tax declaration requirements may result in legal consequences for operators [2]. Group 3: Addressing Illegal Activities - The new regulations aim to curb illegal activities such as the use of fake platforms and businesses that facilitate tax evasion for high-income individuals [3]. - Regular reporting of tax information by platform enterprises will help make income information more transparent, thereby preventing illegal practices and promoting fair tax burdens [3].