In 2022, driven by Internet technology and supported by national policies, Internet platforms show a more vigorous development trend. Meanwhile, due to the slowdown in the growth rate of consumer demand, the investment and operation business of platform enterprises showed a pace of tilting towards the production field. For example, the flexible labor platform opens up the information barriers between employing units and talent resources, activating and releasing talent vitality; the Internet tax agency platform reduces the tax compliance costs of real enterprises and empowers small and medium-sized enterprises. Relying on information technology, the platform economy is able to improve the resource allocation efficiency of the whole society, fully drive employment, and solve many difficulties and pain points of real enterprises in the operation process, which is deeply concerned by the national policy. 

On December 26, 2022, the Central Economic Work Conference explicitly proposed "to vigorously develop the digital economy, improve the level of normalized supervision, and support platform enterprises to make a big difference in leading development, creating employment, and international competition." With the advancement of technology and the further development of the platform economy, the ability of the platform to help industry will be higher, promoting the informationization, technologization and digitalization of traditional industries, and the platform economy is increasingly becoming a new driving force for economic growth. However, the Internet platform is still in the period of rapid development, the national policy is still in the process of further follow-up, and the tax regulation is still imperfect; some platform enterprises are oriented to business and profit, neglecting the tax compliance construction of enterprises, and there are loopholes and deficiencies in the business model; some unscrupulous elements take advantage of the deficiencies in the regulation and platform enterprises, and intentionally implement illegal and criminal behaviors such as tax cheating and false invoicing, which cause some platform enterprises and their customers to be caught up in tax-related administrative or criminal risks, enterprises suffered property losses, management and real controllers were held accountable, and some major cases even shook the confidence of the industry and impeded the development of the platform economy.2022 During the year, a considerable number of cases still broke out on internet platforms, mainly flexible labor platforms and internet finance and tax platforms, reflecting the weaknesses of the internet platforms' business development and tax processing, the There is an urgent need to strengthen tax compliance. In order to better prevent tax-related risks and resolve tax-related problems, Huatax team has combined the new development and characteristics of tax-related cases of Internet platforms with the specific provisions of China's tax law and criminal law to form this "Internet Platform Tax Compliance Report (2023)", with a view to helping the development of the Internet platform industry.

Click to download: Full Report of Internet Platform Tax Compliance Report (2023)