In 2025, the tax department will effectively play its tax function and create a stable, fair, transparent, and predictable tax business environment for business entities. On March 2nd, the State Administration of Taxation released the results of six measures to address tax related issues in illegal investment promotion and serve the construction of a unified national market by tax departments in 2025. Specifically, one is to organize and carry out special governance on tax related issues related to illegal investment promotion, and resolutely resist "internal competition" and disorderly competition. The State Administration of Taxation pushed 389 clues on verification issues to local tax authorities throughout the year, and promptly investigated and corrected those that were found to have problems after verification; Promote local governments to abolish or modify tax related agreement clauses related to illegal investment promotion; Promptly report major issues discovered to relevant departments and work together to rectify irregularities in investment promotion. The second is to implement the Provisions on the Submission of Tax related Information of Internet Platform Enterprises and promote the fairness of tax burden of online and offline merchants. At present, more than 8000 domestic and foreign platforms have fulfilled their tax related information reporting obligations in accordance with regulations, and the compliance of operators and employees in the platform with tax laws has been effectively improved. After the implementation of the "Regulations", the number of taxpayers on the platform increased by 32% compared to before implementation. Merchants' awareness of actively requesting upstream suppliers to issue invoices has significantly increased. Small scale taxpayers on the platform have obtained invoice amounts from suppliers, an increase of 25% year-on-year, and the "internal competition" such as "brushing orders" to inflate performance and traffic has been effectively reduced. Thirdly, we will continue to deepen the reform of cross regional tax and fee services, and facilitate the rational flow of market resources and factors. The tax department has provided a total of 2.54 million cross regional services to taxpayers. Taxpayers can handle national business by submitting applications at offline comprehensive tax service halls or online, effectively reducing tax payment costs. Further measures will be taken to facilitate taxpayers' cross regional migration, reducing the average processing time for cross regional tax related businesses by 5 to 10 days. Some eligible enterprises and related matters can be completed on the same day, effectively improving the efficiency of factor flow. Data shows that by 2025, taxpayers will pay electronic taxes across provinces and regions exceeding 130 billion yuan, a year-on-year increase of 39%; Nearly 40000 taxpayers have successfully completed cross provincial migration, a year-on-year increase of 18.7%. Fourthly, we will work together to prevent local violations of implementing rewards and subsidies for personal income tax, effectively increasing the actual available financial resources. The State Administration of Taxation, together with the Ministry of Finance and the China Securities Regulatory Commission, has issued a notice on further improving the collection and management services related to personal income tax on the transfer of restricted shares of listed companies by individuals. Since the implementation of the notice, the portion of personal income tax retained by local authorities involved in the transfer of restricted shares has been transformed from most of it being returned to individuals in violation of regulations to real disposable financial resources at the local level. By 2025, more than 4500 securities institutions across the country will apply the new business model to handle the withholding of personal income tax on the transfer of restricted shares, with a total amount exceeding 40 billion yuan. The fifth is to strengthen efforts to prevent the unreasonable transfer of tax sources through the use of "policy loopholes" and promote fair competition among regions. In 2025, the tax department, together with finance, market supervision and other departments, will further improve and strengthen the institutional documents for substantive operation management of enterprises. In the eight regions where regional tax preferential policies are implemented, enterprises that enjoy preferential policies will be further refined and clarified to meet the standards for substantive operation in production and operation, personnel accounting, assets and property, etc. It is strictly prohibited for "shell enterprises" registered in preferential zones and operating outside the zones to mistakenly enjoy preferential policies. At the same time, establish a substantive joint verification mechanism for operations, promptly investigate and rectify enterprises that mistakenly enjoy preferential policies, and prevent unfair competition between regions. Sixth, standardize and optimize the implementation of tax and fee policies, promote fair application and unified implementation of policies. The State Administration of Taxation has strengthened communication and coordination with relevant departments, standardized some policies with unclear implementation criteria, avoided enforcement differences caused by inconsistent understanding of tax and fee policies in different regions, and focused on key policies to formulate a series of management measures. It has sorted out the positive and negative lists of compliant and illegal benefits, and resolutely prevented policy "red envelopes" from falling into the pockets of criminals. Upgrade and improve institutional documents such as the "Tax Administration Operation Norms" and the "National Tax Inspection Norms", respond quickly to policy issues raised by grassroots and taxpayers, and by 2025, a total of 54 policy "instant questions and answers" have been issued, effectively enhancing policy certainty and implementation uniformity. (New Society)