Journalists
According to the news released by xinhua news agency on monday, the premier of the state council, li keung, signed a state council decree to publishInternet platformThe provisions for the reporting of business-related tax-related information (hereinafter referred to as " the regulations " ) apply from the date of their publication。
A total of 14 articles of the regulations are intended toNormativeInternet platform enterprises send tax-related information to tax authorities about their operators and practitioners and upgrade themTaxesThe effectiveness of services and management, the protection of the legitimate interests of taxpayers, the creation of a fair and uniform tax environment and the promotion of sound economic regulation on the platform。
In recent years, the rapid economic development of the platform has been accompanied by vicious competition and false declarations on some platforms, undermining the legitimate rights and interests of platform operators and interfering with the rational functioning of market mechanisms. A number of cases of tax evasion by network anchors have previously been reported by the state tax administration, revealing that some platform workers continue to be tempted to escape tax evasion and tax evasion, affecting fair competition in the market economy。
The regulation states that an internet platform enterprise shall transmit to its tax authorities, within 30 days of the date on which this provision is in force or from the date on which it operates, information such as the platform domain name, the type of business, the unified social credit code and the name of the relevant operator。
The regulation also states that internet platform enterprises shall, within the month following the end of the quarter, communicate to their tax authorities information on the identity of the operators and practitioners of the platform, as well as information on the income received in the previous quarter, in accordance with the specific categories and content of identity information, income information specified by the tax authorities of the state council。
In particular, the regulation states that an internet platform enterprise is not required to report income information for persons engaged in private labour activities such as distribution, transport, domestic service, etc., who are legally entitled to tax benefits or are not subject to taxation. Tax-related information that has already been filled in by internet platform enterprises in tax-related matters such as withholding declarations for operators and practitioners within the platform, as required, does not need to be duplicated。
In a previous interview with the people's daily, the director of the institute of fiscal and taxes of the central university of finance and economics noted that the provisions of the regulations, which were specifically designed to provide information on the income of workers involved in distribution, transportation, domestic work, etc., could not be reported, meaning that the platform enterprises would not be required to provide information on the income of practitioners such as hand-outs, couriers, domestic workers, car drivers and internet freight drivers, and would not have an impact on the day-to-day work, income and tax obligations of the various “boys”。
The regulation states that when tax authorities carry out tax checks or identify tax-related risks in accordance with the law, they may request internet platform enterprises and related parties to provide information on tax-related matters such as contract orders, transaction details, financial accounts, logistics, etc., of operators and practitioners on the platform suspected of violating the law, and that internet platform enterprises and related parties should do so within the period, manner and content required by the tax authorities。
The regulation refers to any of the following acts committed by an internet platform enterprise for which the tax authorities order a period of time for correction; any delay in correction is punishable by a fine of 20,000 to 100,000 yuan; and, in serious cases, by a fine of 100,000 to 500,000 yuan。
The first is the failure to report and provide tax-related information in accordance with the prescribed deadline; the second is the failure to report, falsely or through the omission of tax-related information, or the fact that tax-related information is inaccurate, inaccurate and incomplete for business reasons on internet platforms; and the third is the refusal to submit and provide tax-related information。
Zhang zheng considered that the introduction of the regulations would facilitate timely and effective conduct of business within the platformRegulationTo regulate the economic tax order of the platform and better safeguard the legitimate and legitimate interests of operators, practitioners and consumers within the platform. Some false declarations and tax evasion will also be effectively curbed by the issuance of this document。
