12yue20ri，guojiashuiwuzongjuhuitongguojiashichangjianduguanlizongjuyanjiuqicaode《hulianwangpingtaiqiyesheshuixinxibaosongguiding（zhengqiuyijiangao）》（yixiajiancheng《guiding》）mianxiangshehuigongkaizhengqiuyijian。《guiding》zhichu，hulianwangpingtaiqiyexuanjixiangzhuguanshuiwujiguantongyibaosongpingtaineijingyingzhehecongyerenyuandeshenfenxinxi、shouruxinxi。

仅报送增量收入信息，不溯及以前年度

《zhonghuarenmingongheguodianzishangwufa》diershibatiaoguiding，dianzishangwupingtaijingyingzheyingdanganzhaoshuishouzhengshouguanlifalv、xingzhengfaguideguiding，xiangshuiwubumenbaosongpingtaineijingyingzhedeshenfenxinxiheyunashuiyouguandexinxi。cici《guiding》chutai，jiangjinyibumingquehulianwangpingtaiqiyebaosongsheshuixinxidechengxuxingyiwu，youlituidong《dianzishangwufa》luodishengxiao。

duigongzhongguanxindeshifouxuyaobaosongcunliangxinxiwenti，guojiashuiwuzongjukeyansuosuozhanghuanglixinbiaoshi，genju《guiding》yaoqiu，hulianwangpingtaiqiyexuzaijiduzhongledeciyuenashuishenbaoqinei，xiangzhuguanshuiwujiguanbaosongpingtaineijingyingzhehecongyerenyuanshangjidudexiangguanshouruxinxi，yejiuyiweizhepingtaiqiyejinxubaosong《guiding》chutaihoudeshouruxinxi，buxuyaobaosongyiqiandecunliangshouruxinxi。shuiwubumenjiangduihuoqudesheshuixinxiyifabaomi，anzhaoyouguanguidingjianlisheshuixinxishujuanquanguanlizhidu，quebaoshujuanquan。

huanglixinzhichu，《guiding》buyaoqiuhulianwangpingtaiqiyebaosongcunliangshouruxinxi，yejiuyiweizheshuiwubumenbuhuiduipingtaineijingyingzhehecongyerenyuanguowangnashuiqingkuangkaizhanjizhongxingjianchaheshuikuanzhuijiao。

yucitongshi，《guiding》mingque，hulianwangpingtaiqiyeduisuobaosongsheshuixinxidezhenshixing、zhunquexing、wanzhengxingfuze。shuiwujiguanyifakaizhansheshuifengxianyingdui、shuiwujianchashi，youquanyaoqiuhulianwangpingtaiqiyetigongpingtaineidejingyingzhehecongyerenyuandehetongdingdan、jiaoyimingxidengxinxi，hulianwangpingtaiqiyeyingdangrushitigong。

报送涉税信息有助于公平竞争

jinnianlai，woguopingtaijingjikuaisufazhan，zaishifangxiaofeiqianli、xinashehuijiuye、tuidongchanyeshengjidengfangmianfahuizhejijizuoyong，shuzijingjiheshitijingjishenduronghe，chengweijingjifazhandeyouliyinqing。

zaipingtaijingjibuduanfazhanzhuangdadetongshi，yixiepingtaicunzai“neijuanshi”exingjingzheng，jisunhaipingtaijingyingzheliyi，yeganraoleshichangjizhideheliyunxing。jinri，guojiashuiwuzongjugongbuwuqiwangluozhubotoutaoshuibeichufaanjian，baoluchugebiepingtaicongyerenyuanyifanashuiyishibuqiang，yiranxincunjiaoxingtoushuiloushui，weihaiguojiashuishouanquan，yingxiangshichangjingjigongpingjingzheng。

“zaiquanqiufanweinei，chutaifalvmingqueguidingpingtaiqiyedesheshuixinxibaosongyiwuyichengweiyizhongguangfanrenkedeguojitongxingguanli。”jilincaijingdaxueshuiwuxueyuanyuanzhangzhangweigaosujizhe，deguo、faguodengoumengguojiazai2023nian1yue1riqikaishishixing《oumengshuishouxingzhenghezuozhiling》，yaoqiupingtaiyunyingshanganguidingbaosongpingtaishangmaijiadejibenxinxihejinrongzhanghu、jiaoyishijian、yunyingshangdaikouhuoshouqudefeiyong、shuikuandengjiaoyixinxi。

zhangweirenwei，pingtaiqiyeshipingtaineijingyingzhehecongyerenyuannashuihuanjiedezhongyaocanyuzhe，zaiguifanpingtaishuishouzhixufangmianyingchengdanqixiangyingdeshehuizeren。jianlipingtaiqiyechangtaihuasheshuixinxibaosongzhidu，jiangyouxiaodusaishuishouloudong，baohushoufazhe，dajiweifazhe，yingzaogengjiagongping、youxu、huoyue、jiankangdepingtaijingjifazhanhuanjing。

合规经营企业无需担忧

guojiashuiwuzongjuyouguanfuzerenbiaoshi，《guiding》chutaihou，duijuedabufenxingyejixiangguanrenqunbuhuichanshengshizhiyingxiang，heguijingyingqiyegengwuxudanyou。

zuishouguanzhudeshishuifubianhuawenti。jushuiwuzongjujieshao，2022nianyilai，shuiwubumenyizaitianjin、jiangxi、hubei、hunan、guangdongdeng5shengshishidiankaizhanwangluoxiaoshou、wangluozhibodenghulianwangpingtaiqiyeanjibaosongsheshuixinxi，canyushidiandepingtaijipingtaineishanghuhecongyerenyuanpubianganshoudao“sanbubian、yibianhua”。

“sanbubian”shizhihulianwangpingtaiqiyezhixuyifalvxingbaosongsheshuixinxidechengxuxingyiwu，qizishenjingyingqingkuangheshuishoufudanbuhuiyincifashengbianhua；pingtaineiheguijingyingdeguangdajingyingzhehecongyerenyuan，shuishoufudanbuhuiyincifashengbianhua；juedabufenxiaoweiqiyeheshanghushuifubuhuifashengbianhua，yinweishanghuyuexiaoshouebuchaoguo10wanyuankexiangshouzengzhishuimianshuiyouhuizhengce，zonghesuodenianshourubuchaoguo12wanyuandepingtaineicongyerenyuan，zaikouchujianchufeiyonghezinvjiaoyu、shanyanglaorendengzhuanxiangfujiakouchuhou，yejibenwuxujiaonagerensuodeshuihuojinxujiaonashaoliangshuikuan。“yibianhua”shizhishaobufencunzaixujiashenbao、toutaoshuidengxingweidejingyingzhe，tebieshibuheguijingyingdegaoshouruzhe，qiweifaxingweijiangyincidedaoyouxiaoezhi，shuifuhuihuiguizhengchangshuiping。

duiyubaosongxinxihuibuhuizengjiapingtaishanghuziliaotianbaofudan，《guiding》mingque，sheshuixinxibaosonggongzuoyouhulianwangpingtaiqiyezhijiewancheng，wuxupingtaineijingyingzhejicongyerenyuanlingxingbaosong。duiyugongxin、renshedengbumengongxiangnenggouhuoqudesheshuixinxi，pingtaiqiyekebuzhongfubaosong。duipingtaineicongshipeisong、yunshu、jiazhengdengbianminlaowuhuodongdecongyerenyuandeshouruxinxikebubaosong。zhengtieryan，sheshuixinxibaosongduipingtaineijingyingzhehecongyerenyuanlaishuoshi“wugan”de，buhuizengjiaqibaosongfudan。

shuiwujiguanjiangweihulianwangpingtaiqiyebaosongsheshuixinxitigonganquankekaodequdaohebianjiegaoxiaodefuwu，binganzhaoyouguanfalvfaguijianlisheshuixinxishujuanquanguanlizhidu，qieshibaozhangshujuanquan。