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规范平台经济税收秩序,互联网平台企业涉税信息报送有新规

waimaiyuan、kuaidiyuan、jiazhengrenyuan、wangyuechesiji、wangluohuoyunsijidengrenyuandeshouruxinxi,an《guiding》yaoqiukebubaosong。

2024年12月9日,南京,航拍阿里中心。图片来源:CFP

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juguojiashuiwuzongjuwangzhanxiaoxi,weicujinpingtaijingjijiankangyouxufazhan,guojiashuiwuzongjuhuitongguojiashichangjianduguanlizongjuyanjiuqicaole《hulianwangpingtaiqiyesheshuixinxibaosongguiding(zhengqiuyijiangao)》,12yue20rixiangshehuigongkaizhengqiuyijian。

《guiding》gong13tiao,zhuyaoyouyixianeirong:

yishibaosongzhuti。mingquetongguohulianwangtigongwangluojingyingchangsuo、jiaoyicuohe、xinxifabudengjingyingyewu,gongpingtaineidejingyingzhehecongyerenyuanxiaoshouhuowuhewuxingzichan、tigongfuwuyijicongshiqitawangluojiaoyihuodongdefarenhuozhefeifarenzuzhixuyaoxiangshuiwujiguanbaosongsheshuixinxi。

ershibaogaoyaoqiu。hulianwangpingtaiqiyequdezengzhidianxinyewujingyingxukezheng,huozhesuiweiqudedancongshihulianwangjingyingyewude,yingdangzaiguidingshijianneixiangshuiwujiguanbaogaoyouguanqingkuang。

sanshibaosongneirong。hulianwangpingtaiqiyeyingdanganjibaosongpingtaineidejingyingzhehecongyerenyuandeshenfenxinxi、shouruxinxi,duishixingqiandecunliangshouruxinxiwuxubaosong。shuiwujiguanyifakaizhansheshuifengxianyingdui、shuiwujianchashi,youquanyaoqiuhulianwangpingtaiqiyetigongpingtaineidejingyingzhehecongyerenyuandehetongdingdan、jiaoyimingxidengsheshuixinxi,hulianwangpingtaiqiyeyingdangrushitigong。

sishimianyubaosongqingxing。hulianwangpingtaiqiyeanguidingweipingtaineidejingyingzhehecongyerenyuanbanlikoujiaoshenbao、daibanshenbaodengsheshuishixiangshi,yitianbaodesheshuixinxikebuzhongfubaosong;duicongshipeisong、yunshu、jiazhengdengbianminlaowuhuodongdecongyerenyuandeshouruxinxikebubaosong。tongguobumenxinxigongxiangnenggouhuoqudesheshuixinxi,hulianwangpingtaiqiyeyebuzaizhongfubaosong。

wushifuwucuoshi。shuiwujiguanweihulianwangpingtaiqiyetigongshujukoujing、shujubiaozhundengduijiefuwu,zhilianbaosong、shangchuandaorudengjiekoufuwu,zhengcejiedu、wentijiedadengzixunfuwu。

liushixinxibaocunjianquan。hulianwangpingtaiqiyeyingdanganguidingbaocunpingtaineidejingyingzhehecongyerenyuandesheshuixinxi,bingduibaosongxinxidezhenshixing、zhunquexing、wanzhengxingfuze。shuiwujiguanyingdangduihuoqudesheshuixinxiyifabaomi,anguidingjianlisheshuixinxishujuanquanguanlizhidu,baozhangshujuanquan。

qishifalvzeren。yizhaodianzishangwufayouguanguiding,duiweianzhaoguidingbaosongsheshuixinxide,youshuiwujiguanzelingxianqigaizheng,yuqibugaizhengde,zuigaochu50wanyuandefakuan,keyiyouyouguanzhuguanbumenzelingqitingyezhengdun。

shuiwuzongjuzhichu,《guiding》duijianquanpingtaijingjizhilijizhi,guifanpingtaijingjishuishouzhixu,cujinpingtaijingjiguifanjiankangchixufazhanjuyouzhongyaoyiyi。

yishiyouliyucujinshuishoufazhigongping。《guiding》jiangcujinpingtaineijingyingzheyifashenbaonashui。shuiwuzongjuqianqizaibufenshengshikaizhandeshidianbiaoming,chaoguo90%pingtaineijingyingzhehejuedaduoshupingtaineicongyerenyuandeshuishoufudanbuhuiyinxinxibaosongerzengjia,ercunzaixujiashenbao、toutaoshuidengbuheguixingweidegaoshouruzhe,qishuishoufudanhuihuiguizhengchangshuiping,zheishishuishougongpingdeyingyouzhiyi,youliyujinyibuyingzaofazhigongpingdeshuishouyingshanghuanjing。

ershiyouliyuguifanpingtaijingjishuishouzhixu。《guiding》jiangcujinduipingtaineibudangjingyingxingweidejishiyouxiaojianguan,genghaoweihupingtaineijingyingzhe、congyerenyuanjixiaofeizhedehefaquanyi。heguishouxindeqiyetebieshizhongxiaoweiqiye,jiangzaigongpingdeshichanghuanjingzhonghuodegengduodefazhanjihui。

sanshiyouliyupingtaijingjiguifanjiankangchixufazhan。《guiding》youzhuyutuidongbumenxietonggongzhi,gengjishifaxianpingtai“neijuanshi”jingzheng、xujia“shuadan”pianquliuliangdengbudangjingyingxingwei,cujinhulianwanggeleijingyingzhutiheguijingying、youxujingzheng、jiankangfazhan。

duiyushuifuwenti,shuiwuzongjubiaoshi,jiehexianxingshuishouzhengceheqianqishidianqingkuang,shixingsheshuixinxibaosonghou,hulianwangpingtaiqiyejipingtaineijingyingzhe、congyerenyuandeshuifujiangchuxian“sanbubian、yibianhua”。

“sanbubian”shizhihulianwangpingtaiqiyezhixuyifalvxingbaosongsheshuixinxidechengxuxingyiwu,qizishenjingyingqingkuangheshuishoufudanbuhuiyincifashengbianhua;pingtaineiheguijingyingdeguangdajingyingzhehecongyerenyuanshuishoufudanbuhuiyincifashengbianhua;juedabufenxiaoweiqiyeheshanghushuifubuhuifashengbianhua,yinweishanghuyuexiaoshouebuchaoguo10wanyuankexiangshouzengzhishuimianshuiyouhuizhengce,zonghesuodenianshourubuchaoguo12wanyuandepingtaineicongyerenyuan,zaikouchujianchufeiyonghezinvjiaoyu、shanyanglaorendengzhuanxiangfujiakouchuhou,yejibenwuxujiaonagerensuodeshuihuojinxujiaonashaoliangshuikuan。zhengyinweiruci,waimaiyuan、kuaidiyuan、jiazhengrenyuan、wangyuechesiji、wangluohuoyunsijidengrenyuandeshouruxinxi,an《guiding》yaoqiukebubaosong。

“yibianhua”shizhishaobufencunzaixujiashenbao、toutaoshuidengxingweidejingyingzhe,tebieshibuheguijingyingdegaoshouruzhe,qiweifaxingweijiangyincidedaoyouxiaoezhi,shuifuhuihuiguizhengchangshuiping。

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规范平台经济税收秩序,互联网平台企业涉税信息报送有新规

waimaiyuan、kuaidiyuan、jiazhengrenyuan、wangyuechesiji、wangluohuoyunsijidengrenyuandeshouruxinxi,an《guiding》yaoqiukebubaosong。

2024年12月9日,南京,航拍阿里中心。图片来源:CFP

界面宏观

juguojiashuiwuzongjuwangzhanxiaoxi,weicujinpingtaijingjijiankangyouxufazhan,guojiashuiwuzongjuhuitongguojiashichangjianduguanlizongjuyanjiuqicaole《hulianwangpingtaiqiyesheshuixinxibaosongguiding(zhengqiuyijiangao)》,12yue20rixiangshehuigongkaizhengqiuyijian。

《guiding》gong13tiao,zhuyaoyouyixianeirong:

yishibaosongzhuti。mingquetongguohulianwangtigongwangluojingyingchangsuo、jiaoyicuohe、xinxifabudengjingyingyewu,gongpingtaineidejingyingzhehecongyerenyuanxiaoshouhuowuhewuxingzichan、tigongfuwuyijicongshiqitawangluojiaoyihuodongdefarenhuozhefeifarenzuzhixuyaoxiangshuiwujiguanbaosongsheshuixinxi。

ershibaogaoyaoqiu。hulianwangpingtaiqiyequdezengzhidianxinyewujingyingxukezheng,huozhesuiweiqudedancongshihulianwangjingyingyewude,yingdangzaiguidingshijianneixiangshuiwujiguanbaogaoyouguanqingkuang。

sanshibaosongneirong。hulianwangpingtaiqiyeyingdanganjibaosongpingtaineidejingyingzhehecongyerenyuandeshenfenxinxi、shouruxinxi,duishixingqiandecunliangshouruxinxiwuxubaosong。shuiwujiguanyifakaizhansheshuifengxianyingdui、shuiwujianchashi,youquanyaoqiuhulianwangpingtaiqiyetigongpingtaineidejingyingzhehecongyerenyuandehetongdingdan、jiaoyimingxidengsheshuixinxi,hulianwangpingtaiqiyeyingdangrushitigong。

sishimianyubaosongqingxing。hulianwangpingtaiqiyeanguidingweipingtaineidejingyingzhehecongyerenyuanbanlikoujiaoshenbao、daibanshenbaodengsheshuishixiangshi,yitianbaodesheshuixinxikebuzhongfubaosong;duicongshipeisong、yunshu、jiazhengdengbianminlaowuhuodongdecongyerenyuandeshouruxinxikebubaosong。tongguobumenxinxigongxiangnenggouhuoqudesheshuixinxi,hulianwangpingtaiqiyeyebuzaizhongfubaosong。

wushifuwucuoshi。shuiwujiguanweihulianwangpingtaiqiyetigongshujukoujing、shujubiaozhundengduijiefuwu,zhilianbaosong、shangchuandaorudengjiekoufuwu,zhengcejiedu、wentijiedadengzixunfuwu。

liushixinxibaocunjianquan。hulianwangpingtaiqiyeyingdanganguidingbaocunpingtaineidejingyingzhehecongyerenyuandesheshuixinxi,bingduibaosongxinxidezhenshixing、zhunquexing、wanzhengxingfuze。shuiwujiguanyingdangduihuoqudesheshuixinxiyifabaomi,anguidingjianlisheshuixinxishujuanquanguanlizhidu,baozhangshujuanquan。

qishifalvzeren。yizhaodianzishangwufayouguanguiding,duiweianzhaoguidingbaosongsheshuixinxide,youshuiwujiguanzelingxianqigaizheng,yuqibugaizhengde,zuigaochu50wanyuandefakuan,keyiyouyouguanzhuguanbumenzelingqitingyezhengdun。

shuiwuzongjuzhichu,《guiding》duijianquanpingtaijingjizhilijizhi,guifanpingtaijingjishuishouzhixu,cujinpingtaijingjiguifanjiankangchixufazhanjuyouzhongyaoyiyi。

yishiyouliyucujinshuishoufazhigongping。《guiding》jiangcujinpingtaineijingyingzheyifashenbaonashui。shuiwuzongjuqianqizaibufenshengshikaizhandeshidianbiaoming,chaoguo90%pingtaineijingyingzhehejuedaduoshupingtaineicongyerenyuandeshuishoufudanbuhuiyinxinxibaosongerzengjia,ercunzaixujiashenbao、toutaoshuidengbuheguixingweidegaoshouruzhe,qishuishoufudanhuihuiguizhengchangshuiping,zheishishuishougongpingdeyingyouzhiyi,youliyujinyibuyingzaofazhigongpingdeshuishouyingshanghuanjing。

ershiyouliyuguifanpingtaijingjishuishouzhixu。《guiding》jiangcujinduipingtaineibudangjingyingxingweidejishiyouxiaojianguan,genghaoweihupingtaineijingyingzhe、congyerenyuanjixiaofeizhedehefaquanyi。heguishouxindeqiyetebieshizhongxiaoweiqiye,jiangzaigongpingdeshichanghuanjingzhonghuodegengduodefazhanjihui。

sanshiyouliyupingtaijingjiguifanjiankangchixufazhan。《guiding》youzhuyutuidongbumenxietonggongzhi,gengjishifaxianpingtai“neijuanshi”jingzheng、xujia“shuadan”pianquliuliangdengbudangjingyingxingwei,cujinhulianwanggeleijingyingzhutiheguijingying、youxujingzheng、jiankangfazhan。

duiyushuifuwenti,shuiwuzongjubiaoshi,jiehexianxingshuishouzhengceheqianqishidianqingkuang,shixingsheshuixinxibaosonghou,hulianwangpingtaiqiyejipingtaineijingyingzhe、congyerenyuandeshuifujiangchuxian“sanbubian、yibianhua”。

“sanbubian”shizhihulianwangpingtaiqiyezhixuyifalvxingbaosongsheshuixinxidechengxuxingyiwu,qizishenjingyingqingkuangheshuishoufudanbuhuiyincifashengbianhua;pingtaineiheguijingyingdeguangdajingyingzhehecongyerenyuanshuishoufudanbuhuiyincifashengbianhua;juedabufenxiaoweiqiyeheshanghushuifubuhuifashengbianhua,yinweishanghuyuexiaoshouebuchaoguo10wanyuankexiangshouzengzhishuimianshuiyouhuizhengce,zonghesuodenianshourubuchaoguo12wanyuandepingtaineicongyerenyuan,zaikouchujianchufeiyonghezinvjiaoyu、shanyanglaorendengzhuanxiangfujiakouchuhou,yejibenwuxujiaonagerensuodeshuihuojinxujiaonashaoliangshuikuan。zhengyinweiruci,waimaiyuan、kuaidiyuan、jiazhengrenyuan、wangyuechesiji、wangluohuoyunsijidengrenyuandeshouruxinxi,an《guiding》yaoqiukebubaosong。

“yibianhua”shizhishaobufencunzaixujiashenbao、toutaoshuidengxingweidejingyingzhe,tebieshibuheguijingyingdegaoshouruzhe,qiweifaxingweijiangyincidedaoyouxiaoezhi,shuifuhuihuiguizhengchangshuiping。

未经正式授权严禁转载本文,侵权必究。