Reporters learned from the State Administration of Taxation on September 25 that from October 1, in accordance with the relevant requirements of the Provisions on the Submission of Tax related Information by Internet Platform Enterprises (hereinafter referred to as the "Provisions"), Internet platform enterprises will officially submit the identity information and income information of operators and employees on the platform for the first time. It is reported that after preliminary publicity and guidance, system debugging and other work, the relevant preparation work for the first submission of tax related information by the tax department and major platforms has been basically completed. The implementation of the "Regulations" and supporting announcements by the tax department will effectively promote the standardized and healthy development of the platform economy, promote online and offline tax fairness and competition fairness, effectively curb platform "internal competition", and better serve the construction of a unified national market. Operators on the platform need to register market entities in accordance with the law. It is understood that some operators on the platform have actually carried out Internet sales business, but they have not registered market entities in accordance with the regulations, nor have they filed tax returns in accordance with the law. This not only evades the management of municipal supervision, tax and other departments, but also breeds problems such as poor product quality and consumer rights protection, which disturb the normal market order. According to the provisions of the Electronic Commerce Law, except for individuals selling self-produced agricultural and sideline products, household handicrafts, individuals using their skills to engage in convenient labor activities and sporadic small-scale transactions that do not require a license according to law, they should register as market entities in accordance with the law. According to the detailed regulations of the Measures for the Supervision and Administration of Online Transactions, individuals engaged in online trading activities with an annual transaction volume exceeding 100000 yuan shall register as market entities in accordance with the regulations. If the same operator opens multiple online stores on the same platform or different platforms, the transaction amounts of each online store need to be merged for calculation. Huang Lixin, Director of the Tax Science Research Institute of the State Administration of Taxation, introduced that according to the provisions of the E-commerce Law, the Measures for the Supervision and Administration of Online Transactions, and other regulations, platform enterprises have the obligation to remind platform operators to register in accordance with the law, and platform operators also have the obligation to prominently display business license information on their online store homepage. The implementation of the "Regulations" allows relevant departments to collect business information of the same operator on the same platform or different platforms nationwide, supervise platform operators to fulfill their obligations of market entity registration and "transparent operation" in accordance with the law, promote platform and platform operators to operate in compliance and pay taxes in accordance with the law, better safeguard the legitimate rights and interests of consumers, and promote the healthy development of the platform economy. Operators and practitioners within the platform are required to truthfully handle tax declarations. The platform economy has the characteristics of virtualization, cross regionalization, and decentralization, which poses challenges to traditional tax collection and management. It is understood that some platform operators have a mentality of luck. Even if they register as market entities, they do not go to the tax authorities to handle tax declarations or make false declarations, which not only causes the loss of national tax revenue, but also easily leads to unfair competition between merchants, online and offline. The tax department reminds that platform operators and practitioners should truthfully summarize all sales revenue obtained on various platforms and other offline channels, complete tax declaration within the prescribed time limit, and shall not disperse income that should belong to the same taxpayer to multiple taxpayers through changing the store operating entity, related party transactions, changing withdrawal accounts, etc., and illegally split income to achieve the purpose of evading taxes. If tax declaration is not made truthfully according to regulations, corresponding legal responsibilities will be borne. The implementation of the Regulations will effectively curb the behaviors of platforms and operators within the platform, such as issuing false invoices, not issuing invoices, and concealing income. ”Professor Zhu Qing from the School of Finance and Economics at Renmin University of China believes that after platform enterprises first submitted the identity and income information of operators and employees in the third quarter of the platform in October, tax authorities can use this information to compare with the declared information of operators on the platform, identify the risks of false declaration, and impose penalties in accordance with the law. Illegal activities such as fake platforms and fake businesses need to be curbed. In recent years, some criminals have established fake platforms, used platforms to carry out fake businesses, engaged in illegal activities such as issuing false invoices and evading taxes, and defrauded local governments of financial returns, further intensifying "internal competition" and hindering the construction of a unified national market. Professor Yang Xiaoqiang from the Law School of Sun Yat sen University believes that based on the analysis of multiple cases investigated and dealt with by tax authorities in recent years, some platforms collude with high-income earners to package them as flexible employees on the platform, and settle their large income such as wages, bonuses, interest, dividends, bonuses, and labor remuneration obtained offline through the platform. While helping high-income earners convert their income nature and reduce their tax burden, they also assist fund payers in illegally obtaining invoices, deducting value-added tax and making income tax payments, disrupting the economic and tax order, and affecting the fair competition environment under the rule of law. Experts say that after the implementation of the "Regulations", platform enterprises need to regularly submit tax related information, which will promote the visibility of income information for operators and employees within the platform, prevent the above-mentioned illegal activities from the source, and help promote fair tax burden both online and offline, and curb illegal investment behavior. (New Society)