According to Xinhua News Agency, Shanghai Xunmeng Information Technology Co., Ltd. (the operator of Pinduoduo platform) failed to submit tax related information in accordance with the requirements of the Regulations on Reporting Tax related Information of Internet Platform Enterprises (hereinafter referred to as the Regulations), and was ordered by the tax authorities to correct within a time limit. Although the enterprise has made rectification, it has not completed it within the specified time limit. The Shanghai Changning District Taxation Bureau of the State Administration of Taxation imposed a fine of 100000 yuan on Pinduoduo in accordance with the law and regulations. This is the first administrative penalty imposed on Internet platform enterprises for failing to submit tax related information as required since the implementation of the Regulations. Submitting tax related information truthfully and in accordance with the law is not a multiple-choice question, but a mandatory question. The Provisions on the Submission of Tax related Information by Internet Platform Enterprises and the supporting announcement issued and implemented in 2025 clearly define the responsibility of Internet platform enterprises for the submission of tax related information, and clearly specify the subject, scope, time limit, standard and legal responsibility of the submission. But looking at the series of scattered operations of the enterprise, it is difficult to say that it is simply a work negligence or process omission, but rather a blatant disregard for legal obligations. This fine has a warning significance far exceeding the fine of 100000 yuan itself. As the core form of the digital economy, the faster and larger the development speed and scale of the platform economy, the more it needs to fulfill its responsibility of honesty and law-abiding. However, in the past few years, some platform operators have experienced chaos such as scattered income and opaque tax information; Some Internet platforms even opened doors to illegal operations and "dozed off" by means of concealing or failing to report tax related information, leading to the loss of national taxes and unfair competition for compliant operators. This punishment in accordance with the law and regulations sends a clear signal that 'everyone is equal before the law' and that no platform has any privilege beyond the law. At the same time, from being ordered to rectify to being punished according to law, every step is strictly promoted in accordance with laws and regulations, which also reflects the principle of combining punishment and education by regulatory authorities. Regulatory penalties are not the goal, but rather to clearly erect warning signs and educate and guide the entire industry to abide by the law. Platform enterprises not only need to be responsible for their own business compliance, but also fulfill their management obligations to the operators within the platform, and the main responsibility is significant. Top platforms such as Pinduoduo should play a more exemplary role, actively improve their tax related information management system, urge platform operators to file taxes and pay taxes in accordance with the law, and no longer fall behind in accurate verification and timely submission of information. For regulatory authorities, it is necessary to continuously strengthen normalized supervision, use technological means to accurately identify and investigate tax related behaviors that violate laws and regulations, and establish a consensus in the entire industry that "those who comply will thrive, and those who violate will be punished". The rule of law is the best business environment and the most reliable "guardrail" for development. No matter how fast the Internet platform develops, how large it is, and how good its performance is, it must firmly hold the bottom line of integrity and law-abiding, and actively fulfill its social responsibilities. (New Society)