The National Taxation Bureau (NTB) has noted a recent trend where individuals report businesses for tax evasion solely based on recommendations found online, in newspapers, or magazines. These reports are often based on subjective assumptions rather than tangible evidence, leading to ineffective complaints that unnecessarily consume administrative resources. The NTB clarified that, according to the "Operational Guidelines for Handling Tax Violation and Evasion Cases by Tax Authorities at All Levels," whistleblowers must provide the following when filing a report:

This new type of online transaction involves four parties: influencers, platforms, advertisers, and viewers. On these platforms, influencers authorize the use of their content (such as videos, graphics, and text, hereafter referred to as "performance services") to display ads or offer paid services. The platform earns revenue from advertisers or paid viewers (e.g., ad revenue or subscription fees).