Recently, the General Office of the People's Government of Guangdong Province issued the "Guangdong Province Tax Collection and Management Guarantee Measures" (hereinafter referred to as the "Measures"). The Measures include eight chapters and forty-three articles, including general provisions, information sharing, service support, tax collection assistance, regulatory cooperation, law enforcement assistance, accountability, and supplementary provisions. The Measures shall come into effect on January 1, 2024, and shall be valid for 5 years. In terms of tax related fee information sharing, the Measures clearly implement directory management, which is formulated by the tax authorities in consultation with the government service data management department and relevant departments, and dynamically adjusted. E-commerce platform operators, online live streaming platform operators, etc. shall submit the identity information and tax related fee information of the platform operators to the tax authorities in accordance with the provisions of tax collection and management laws and administrative regulations. In terms of tax and fee services, the Measures emphasize that tax authorities should continue to improve their tax and fee service methods, optimize service processes such as tax payment and refund, promote online, handheld, self-service, cross departmental joint, "one-stop", and cross regional tax and fee services, and enhance the convenience, digitization, and intelligence level of tax and fee services. In addition, the Measures point out that people's governments at or above the county level should play the role of tax and fee credit in the construction of an honest society, incorporate it into the construction of the social credit system, organize and coordinate tax authorities and relevant departments to implement tax and fee credit incentive and dishonesty punishment measures. In terms of regulation, the Measures emphasize that tax authorities, in conjunction with relevant departments, should strengthen the practice supervision and industry supervision of tax related professional service institutions in accordance with the law and regulations, promote the standardized development of the tax related professional service industry, provide assistance to those who participate in tax evasion, fraud, anti tax or false invoice behavior, as well as those who evade, deceive, resist tax or false invoice behavior for taxpayers and payers, and provide tax planning services in violation of regulations, publish illegal and irregular information Those who distort tax policies and disrupt normal tax order shall be punished in accordance with the law and regulations. (Lai Xin She)