On December 17th, the tax departments of Zhejiang, Shaanxi, Liaoning and other places announced three cases of tax related violations by platform enterprises that have been investigated and dealt with in recent years. This is the first time that the tax authorities have intensively exposed the tax related illegal cases of Internet platform enterprises, further releasing the strong signal of strengthening the platform economic tax supervision and zero tolerance for tax violations, which further confirms that in the context of the improvement of the rule of law, compliant operation has become an important prerequisite for the stability and long-term development of Pingtai enterprises. These three cases are: the Second Inspection Bureau of Wenzhou Taxation Bureau of the State Administration of Taxation lawfully investigated and dealt with the tax related illegal cases of Zhejiang Leituan Network Technology Co., Ltd., an online trading platform; The Third Inspection Bureau of the Xi'an Municipal Taxation Bureau of the State Administration of Taxation, in conjunction with the public security organs, has lawfully investigated and dealt with the case of the online freight platform Yunshidi Technology Development Co., Ltd. falsely issuing value-added tax special invoices; The Inspection Bureau of Anshan Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of Liaoning Hezhong Yixin Technology Co., Ltd., a flexible employment platform, issuing false invoices. In the case disclosed this time, the involved online trading platform deliberately included platform service fees that should have been recognized as income in the "other payables" account through accounting subject "transfer of flowers and wood", artificially creating the illusion of low cash flow, and using personal accounts to pay promotion labor remuneration to evade personal income tax withholding and payment, achieving "double tax evasion"; The online freight platform creates something out of nothing, fabricates the transportation business chain, packages "authenticity" by forging contracts and purchasing relevant trajectory information, and extensively issues false invoices; Flexible employment platforms have transformed "flexible employment" into "flexible invoicing", issuing false invoices for downstream enterprises to assist them in packaging wages and dividends as service fees, in order to obtain funds and fail to fulfill their withholding and payment obligations in accordance with the law. (New Society)