Group 1 - The article discusses the reporting requirements for internet platform enterprises regarding commissions and service fees paid to them by businesses operating on their platforms [3][4][6] - It provides examples illustrating how different entities within a platform should report their income and the associated fees, emphasizing the need for accurate reporting of total income and fees paid [4][5][6] - The article outlines the responsibilities of Multi-Channel Network (MCN) organizations and internet platform enterprises in reporting tax-related information for live-streaming income generated by network anchors [6][7][8] Group 2 - The article details the process for reporting tax information for network anchors and their associated MCN organizations, including the necessary forms and information required [7][9][10] - It explains various scenarios in which income from live-streaming is distributed among the platform, MCN, and network anchors, highlighting the importance of proper documentation and reporting [8][9][10] - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times, streamlining the reporting process [11]

Core Viewpoint - The article discusses the reporting requirements for internet platform enterprises regarding commissions, service fees, and other payments made to them, emphasizing the need for accurate tax information submission by various stakeholders involved in online transactions [3][6]. Group 1: Reporting Requirements - Internet platform enterprises must report commissions and service fees received from businesses participating in their operations, which include software service fees, advertising service fees, and transaction commissions [3][4]. - The reporting entity must consolidate the amounts paid to the platform from various operators and report the total income and total fees paid to the platform [4][6]. Group 2: Examples of Reporting - Example 1 illustrates a scenario where a platform receives a total transaction amount of 200,000 yuan, with 10,000 yuan paid in service fees to various entities, requiring the platform to report both the total income and the total fees [4]. - Example 2 describes a user recharging 10,000 yuan on a platform, with the platform recognizing the full amount as income while reporting zero fees, as the transaction was for virtual goods [4]. Group 3: Tax Information Submission for Live Streaming - Internet platform enterprises and MCN (Multi-Channel Network) institutions must report the identity and income information of network anchors and their partners when they receive income from live streaming activities [6][7]. - In a scenario where a network anchor receives 1 million yuan from an MCN, the platform must report both the anchor's and the MCN's information, marking the MCN as a "professional service institution" [6][7]. Group 4: Multiple Payment Scenarios - Various scenarios are provided where payments are made to MCNs and network anchors, detailing how each entity must report the income and associated fees, ensuring compliance with tax regulations [8][9][10]. - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times if it has already been submitted [11].

Group 1 - The core viewpoint of the article highlights the diversified career choices of journalism and communication students, with a significant interest in internet companies and public sector positions [1][2] - A survey revealed that over half (55.56%) of journalism students prefer to work for platform companies like Douyin, Xiaohongshu, and Meituan, indicating a trend towards digital and content-driven roles [2][4] - The survey collected 102 responses, with 35.30% being current students and 30.39% being graduates, showcasing a broad interest in various career paths [2][6] Group 2 - The survey results indicate that 50.00% of respondents consider state-owned enterprises as a stable career choice, aligning well with their skills in content creation and video editing [4][6] - Approximately 44.44% of students expressed a desire to work in news media, valuing the alignment of their studies with their career aspirations [4][6] - The article emphasizes the importance of practical experience, noting that 61.11% of students faced challenges due to a lack of relevant internships, which affects their job prospects [5][6] Group 3 - The article discusses the mismatch between academic training and industry demands, with many students feeling unprepared for the evolving job market [5][7] - Over 70% of respondents believe that the journalism curriculum needs to be optimized to include practical skills such as marketing operations and data analysis [7][8] - The need for students to gain practical experience through internships and to adapt their skills to meet industry requirements is highlighted as crucial for their employability [7][8]