近年来，为了让高考考生在尽可能快的时间内获知自己的成绩，许多城市通过信息台及相关网站提前发布成绩。在成绩发布的当天，声讯信息台的拨打率和相关网站的点击率都异常火爆，有些电信公司一天的营业收入甚至高达数十万元。对于利用“成绩信息”获取信息应该如何征税，笔者 In recent years, in order to let college entrance examination candidates know their achievements in the fastest time possible, many cities publish their scores in advance through information kiosks and related websites. On the day the results were released, the dial-in rates of the information and information stations and the click-through rates of relevant websites were extremely hot. Some telecommunication companies even had their operating income up to several hundred thousand dollars a day. For the use of “performance information” to obtain information on how to tax, the author