Group 1 - The core viewpoint is that e-commerce platforms are required to report specific data to tax authorities in preparation for tax audits [1][6]. - The reporting entities include both internet platforms and other organizations providing online business services [3]. - The reported content consists of three main aspects: identity information, income information, and specific exemptions [3][4]. Group 2 - Identity information includes names of operators and employees for individuals, and business license details along with store names and contact information for companies [3]. - Income information encompasses sales revenue, refunds, profits, and income from intangible consumption projects for the current quarter [4]. - Specific exemptions apply to personnel involved in delivery, transportation, and domestic services, who are not required to report information to tax authorities [5][6]. Group 3 - The reporting period is set for October of the current year, covering data from July to September [6]. - E-commerce platforms must comply with the tax authority's regulations to ensure the accuracy and security of the reported information [6]. - Companies are advised to adjust their business strategies to ensure timely and accurate reporting of costs and revenues [8].

Core Insights - High-tech enterprises face unique tax management challenges despite enjoying tax incentives, including difficulties in applying for and maintaining high-tech enterprise qualifications, high requirements for the accuracy and compliance of R&D expense deductions, and frequent updates to tax policies [1][3][5] Group 1: Challenges Faced by High-tech Enterprises - The application criteria for high-tech enterprise recognition include specific quantitative indicators such as the proportion of R&D expenses to sales revenue and the proportion of income from high-tech products, necessitating systematic organization and proof of compliance [3] - High-tech enterprises often engage in multiple concurrent R&D projects requiring precise financial accounting systems and a deep understanding of policy boundaries to avoid subsequent risks [3][5] - Continuous optimization of the tax incentive system by the state poses challenges for internal finance and tax teams, necessitating ongoing learning and adaptation to avoid missing out on benefits or inadvertently breaching compliance [3][5] Group 2: Role of Zhongjing Tax Consulting - Zhongjing Tax Consulting, approved by the State Administration of Taxation, provides comprehensive solutions for high-tech enterprises, focusing on their pain points and offering services such as R&D expense audits and high-tech enterprise income audits [1][3][6] - The firm conducts thorough audits of high-tech enterprise income and tax declaration materials to ensure compliance with tax incentive policies, thereby safeguarding tax benefits for clients [5][6] - Zhongjing Tax Consulting offers unique simulated tax audits to preemptively assess tax handling from an audit perspective, identifying potential risks and providing actionable recommendations for improvement [5][6] Group 3: Training and Policy Adaptation - The firm keeps abreast of policy changes and provides customized training to ensure that clients' finance and tax teams are promptly informed about the latest policy points and practical challenges related to R&D expense deductions and other relevant areas [5][6] - Training content includes comprehensive interpretations of tax incentive policies and new tax regulations tailored to specific industries, empowering finance teams to effectively leverage compliance for business growth [5][6]

Core Viewpoint - The article highlights the launch of a new online service for tax-related professional service institutions to handle social security business through the electronic tax bureau, streamlining the process and enhancing efficiency [2]. Group 1: Introduction of New Features - The electronic tax bureau now allows professional service institutions to manage the entire process of social security business online, saving time and effort [2]. - A step-by-step guide is provided for institutions to utilize the new features effectively [2]. Group 2: Steps for Implementation - Step 1 involves the professional service institution logging into the electronic tax bureau and accessing the agreement management section to collect necessary information [2]. - If there is no existing agreement for tax declaration agency services, institutions must create a new record and select "social security fee business" as a functional permission [5]. - If an agreement already exists, institutions can edit the agreement to add "social security fee business" as a functional permission [5]. Group 3: Troubleshooting and Final Steps - If the option for social security fee business does not appear in the dropdown menu, institutions are advised to clear their browser cache [6]. - The client must log into the electronic tax bureau, confirm the agreement information, and complete the data collection process [8]. - Step 3 details the process for agents to log in and select the client company to proceed with social security business [9]. Group 4: Accessing Social Security Services - Agents can access the social security system through the "hot services" section or directly via the tax business menu [10].

Core Insights - The article highlights a significant tax evasion case involving shell companies, false customs declarations, and information barriers, raising awareness about corporate tax compliance [1] - Liu Chao, a tax expert, emphasizes the need for a comprehensive and intelligent tax risk management mechanism for enterprises in light of the new tax compliance landscape [4] Group 1: Tax Evasion Case - The case reveals a new illegal model of tax evasion using "shell companies + false customs declarations + information barriers" [1] - Criminals registered or borrowed shell companies to conceal the true identity of the actual exporters and evade regulatory scrutiny [1] - The case has led to heightened attention from various sectors regarding corporate tax compliance [1] Group 2: Tax Compliance Recommendations - Liu Chao proposes four governance suggestions: deepen international customs and tax information exchange cooperation, combat the gray industrial chain of "offshore orders, domestic shipments," optimize tax refund management, and establish a tax evasion reporting reward system [1] - The article mentions that in 2024, tax inspections identified 61,800 suspected fraudulent tax enterprises, recovering 14.533 billion yuan in export tax refunds [5] Group 3: Tax Compliance Solutions - Gao Dun Consulting has launched the "Enterprise Tax Compliance Officer Training Course 2.0" to provide a comprehensive tax compliance solution for enterprises [4] - The company has successfully assisted over 100 benchmark enterprises in building a full-process tax risk control system and has strategic partnerships with several Fortune 500 companies [4] - Gao Dun Consulting is set to release the "2025 Tax Compliance Panorama - 20 Industry Risk Self-Inspection Manual" to analyze core tax compliance risks across 20 key industries [5][8] Group 4: Company Background - Gao Dun Consulting has been a trusted financial and tax partner for 19 years, serving over 180,000 corporate clients, including 60% of China's Fortune 500 companies [7] - The company aims to empower enterprises with a comprehensive service system that includes policy interpretation, compliance management, talent cultivation, and customized solutions [5]