Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises - Original Text + Interpretation

Original text:

《Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises》

State Taxation Administration Announcement No. 15 of 2025

According to the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises (hereinafter referred to as the Provisions), the relevant matters concerning the reporting of tax-related information by Internet platform enterprises are hereby announced as follows:

I. Scope of internet platform enterprises required to report tax-related information

Internet platform enterprises that should report tax-related information in accordance with the "Provisions" include enterprises operating the following internet platforms:

(1) Online commodity sales platforms;

(II) Online Live Streaming Platforms;

(3) Online freight platforms;

(4) Flexible employment platform;

(5) Platforms providing education, medical care, travel, consulting, training, brokerage, design, performance, advertising, translation, agency, technical services, audiovisual information, gaming and leisure, online literature, video and image-text generation, online lending, and other services;

(6) Platforms providing aggregation services for internet platforms;

(7) Mini programs, quick apps, etc. that provide for-profit services for operators and practitioners within the platform to engage in online transaction activities, as well as platforms that provide infrastructure services for mini programs, quick apps, etc.;

(8) Other platforms that provide for-profit services for operators and practitioners within the platform to carry out online transaction activities.

Where an internet platform within the territory of the People's Republic of China (hereinafter referred to as within the territory) has multiple operating entities, the enterprise that has obtained a value-added telecommunications business license in accordance with the law shall report tax-related information; where none of the operating enterprises has obtained a value-added telecommunications business license, the enterprise that has completed internet information service filing shall report tax-related information; where none of the operating enterprises has obtained a value-added telecommunications business license and none has completed internet information service filing, the enterprise that provides for-profit services such as online business premises to operators and practitioners on the platform shall report tax-related information.

Where an internet platform enterprise outside the territory of the People's Republic of China (hereinafter referred to as outside the territory) establishes an operating entity within the territory, the domestic enterprise that has obtained a value-added telecommunications business license in accordance with the law shall report tax-related information; where none of the operating entities established within the territory has obtained a value-added telecommunications business license, the domestic operating entity that provides services such as merchant onboarding, store operation, and marketing promotion to operators and practitioners on the overseas internet platform shall report tax-related information; where no operating entity is established within the territory, the overseas internet platform enterprise shall designate a domestic agent to report.

Overseas internet platform enterprises referred to in this announcement are legal persons or unincorporated organizations established under the laws of foreign countries (regions) that, through internet platforms with overseas domain names, provide for domestic operators and practitioners within the platform, or domestic buyers, network business premises, transaction matching, information publishing, and other for-profit services for online trading activities.

II. Content of tax-related information reporting

(1) Basic information of internet platform enterprises

Internet platform enterprises shall fill out the Internet Platform Enterprise Basic Information Submission Form (Attachment 1); if the basic information changes, it shall be noted at the time of filling out.

(II) Identity information of operators and practitioners within the platform

1. Internet platform enterprises shall fill out the Reporting Form for Identity Information of Operators and Practitioners within the Platform (Attachment 2) to report the following identity information of operators and practitioners within the platform:  

(1) Information such as the name (name), unified social credit code (taxpayer identification number), address, store (user) name, store (user) unique identifier code, professional service institution identifier, and contact information of platform operators that have obtained registration certificates and licenses;

Professional service institution refers to a specialized institution that provides planning, operations, brokerage, training, and other services through an internet platform for operators and practitioners within the platform engaged in online transaction activities.

(2) Information such as the name, ID type, ID number, country or region, address, store (user) name, store (user) unique identifier code, and contact information of operators and employees on the platform who have not obtained registration licenses.

2. Internet platform enterprises operating online live streaming platforms shall, when reporting the identity information of operators and practitioners within the platform, also fill out the Platform Live Streaming Personnel Service Agency and Online Anchor Relationship Table (Attachment 3).

Live streaming personnel service agencies refer to professional service agencies that provide planning, operations, brokerage, training, and other services for online streamers engaged in online live streaming activities such as online performances, game displays, and audiovisual information services.

Online streamers refer to personnel who speak and appear on camera and provide online performances, game displays, and audiovisual information services in forms such as live streaming, real-time interaction, and uploading audio and video programs based on the internet.

3. Internet platform enterprises that provide basic architecture services for internet platforms such as mini-programs and quick apps, or provide aggregation services for internet platforms, shall also simultaneously fill out the "Platform Enterprise Identity Information Report Form within the Platform" (Attachment 4).

4. If the above identity information reporting content changes, the internet platform enterprise shall indicate the information status identifier when filling out the "Platform Operator and Practitioner Identity Information Reporting Form," the "Platform Live Streaming Personnel Service Institution and Online Anchor Relationship Form," and the "Platform Enterprise Identity Information Reporting Form"; if the above identity information reporting content does not change, the internet platform enterprise does not need to report repeatedly.

5. For overseas operators and practitioners within overseas internet platforms, the overseas internet platform enterprise is not required to report their identity information.

(3) Income information of operators and practitioners within the platform

1. Internet platform enterprises shall fill out the Reporting Form for Income Information of Operators and Practitioners within the Platform (Attachment 5) to report the following income information of operators and practitioners within the platform for the previous quarter:

(1) Revenue from the sale of goods, services, and intangible assets, including total revenue, refund amount, net revenue, etc.;

(2) Revenue obtained from engaging in other online transaction activities;

(3) Transaction (order) quantity.

Total revenue refers to the sales proceeds (the sum of the full price and VAT amount) obtained in the current period by operators and practitioners within the platform in connection with their online trading activities, including sales proceeds corresponding to economic benefits in monetary and non-monetary forms, without deducting the actual subsidy amounts obtained from platform enterprises, government agencies, payment institutions, etc., or other fees such as commissions and service fees paid to platform enterprises.

Refund amount refers to the amount of returns and refunds, refunds without returns, and service refunds occurring in the current period.

Net revenue refers to the total revenue for the period minus the refund amount.

Where non-monetary economic benefits such as legal virtual currency are obtained from an internet platform, income shall be calculated by converting them into RMB according to the platform's conversion rules on the actual date of obtaining the non-monetary economic benefits.

The income recognition time for operators and practitioners within the platform is the day when sales proceeds are received or when documentation for claiming sales proceeds is obtained.

2. Overseas internet platform enterprises shall fill out the "Tax-related Information Reporting Form for Overseas Operators and Practitioners within the Platform" (Attachment 6) to report the previous quarter's revenue information from overseas operators and practitioners within the platform for sales of services and intangible assets to domestic parties. If the quarterly cumulative net transaction amount of a single domestic buyer within the platform does not exceed 5,000 yuan, the overseas internet platform enterprise may temporarily refrain from reporting the revenue information from overseas operators and practitioners within the platform for sales of services and intangible assets to that buyer.

(4) Tax-related information of online streamers and their partners

Platform operators that obtain live streaming-related income through internet platforms (excluding natural persons, the same below), when paying live streaming-related income to network anchors or other entities, individual industrial and commercial households, or natural persons cooperating with network anchors (hereinafter referred to as cooperating parties), shall fill out the "Network Live Streaming Tax-Related Information Reporting Form" (Attachment 7) and report the identity information and income information of the network anchors and cooperating parties to the competent tax authority.

III. Time and method of tax-related information reporting

(1) Submission Time

Internet platform enterprises shall submit their basic information to the competent tax authority within 30 days from the date of engaging in internet business operations. If the basic information changes, it shall be submitted within 30 days from the date of change.

Internet platform enterprises shall, within the month following the end of the quarter, submit the identity information of operators and practitioners within the platform and the income information of the previous quarter.

(II) Reporting channels

Internet platform enterprises may submit tax-related information to the competent tax authority through the following channels:

1. Electronic tax bureau;

2. Direct data interface connection;

3. Other channels provided by tax authorities.

(3) The first submission after the implementation of the "Provisions"

1. Internet platform enterprises that were already engaged in internet business operations before the Provisions took effect shall submit basic information of the internet platform enterprise to the competent tax authority between July 1 and 30, 2025.

2. Internet platform enterprises shall, during the period from October 1 to 31, 2025, report for the first time the identity information and income information of operators and practitioners on the platform.

(4) Extension, correction, and termination of submission

1. If an internet platform enterprise cannot report tax-related information on time due to force majeure, it shall fill out the Application Form for Extension of Tax-Related Information Reporting (Attachment 8). If the competent tax authority confirms and issues the Notice of Extension of Tax-Related Information Reporting (Attachment 9), the reporting may be extended; for those that do not meet the conditions, the competent tax authority shall issue the Notice of Non-Extension of Tax-Related Information Reporting (Attachment 10).

2. If an internet platform enterprise discovers errors in the tax-related information reported, it shall, within 30 days from the date of discovery, file a corrected report with the competent tax authority.

3. If an internet platform enterprise terminates its internet business operations, it shall, within 30 days from the date of termination of business operations, submit the "Internet Platform Enterprise Basic Information Report Form" to the competent tax authority, fill in the "operation end time," and simultaneously submit the current period tax-related information of operators and practitioners within the platform.

IV. Internet platform enterprises and related parties provide other tax-related information

When tax authorities conduct tax inspections in accordance with the law or discover tax-related risks and require the provision of tax-related information, internet platform enterprises and relevant parties such as third-party payment institutions related to online transaction activities shall cooperate and, according to the requirements of tax enforcement documents issued by tax authorities, provide tax-related information such as contracts and orders, transaction details, fund accounts, and logistics of platform-based operators and practitioners suspected of violations, and may not refuse or conceal on grounds such as technical reasons, account restrictions, or data permissions.

When tax authorities other than the competent tax authorities of Internet platform enterprises and related parties discover tax-related risks, upon approval by the director of a tax bureau at or above the level of a city divided into districts or an autonomous prefecture, and through the issuance of a Tax Matter Notice by the competent tax authorities of the Internet platform enterprise or related party, they may require the Internet platform enterprise or related party to provide tax-related information such as contracts and orders, transaction details, fund accounts, and logistics of operators and practitioners on the platform suspected of violation of law.

When tax authorities conduct tax inspections, they require internet platform enterprises and relevant parties to provide tax-related information such as contracts and orders, transaction details, fund accounts, and logistics of operators and practitioners on the platform, in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

V. Handling of failure to submit or provide tax-related information as required

If an internet platform enterprise fails to submit or provide tax-related information in accordance with regulations, the tax authority shall handle it in accordance with Article 10 of the Provisions and include the relevant circumstances in tax payment credit evaluation management in accordance with regulations; if it fails to submit or provide tax-related information in accordance with regulations two or more times within one year, the tax authority may publicly disclose it to society.

If platform operators that obtain live streaming-related income through internet platforms fail to report tax-related information in accordance with the provisions of this announcement, tax authorities shall handle it in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.    

Six, Other matters

If an internet platform enterprise settles in a currency other than RMB, the income of the operators and practitioners within the platform that it submits shall be converted into RMB at the central parity rate of the RMB exchange rate effective on the first day of the month in which the tax-related information submission is handled or on the day the business occurs, and shall not be changed within 12 months after determination.

The time and method for platform operators that obtain live streaming-related income through internet platforms to report tax-related information, total income, refund amount, net income, income recognition time, and tax payment credit evaluation management and other matters shall be implemented in accordance with the relevant provisions of Articles 2, 3, and 5 of this announcement.

Seven, Effective date

This announcement takes effect from the date of publication.

Hereby announced.

Official interpretation from the tax bureau:

Interpretation of the Announcement of the State Taxation Administration on Matters Concerning the Submission of Tax-Related Information by Internet Platform Enterprises

To implement the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises (hereinafter referred to as the "Provisions"), the State Taxation Administration issued the Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises (hereinafter referred to as the "Announcement"). The interpretation is as follows:

I. What is the background of the formulation and issuance of the Announcement?

The Regulations clarify the basic requirements for internet platform enterprises to report tax-related information, authorize the State Taxation Administration to formulate implementation measures, specify the specific categories and content of identity information and income information, the data standards and criteria for reporting tax-related information, and matters such as reporting by overseas internet platform enterprises. To facilitate implementation by internet platform enterprises, the State Taxation Administration issued the Announcement to further detail and clarify operational requirements.

II. What are the main contents of the Announcement?

From a practical perspective, the Announcement refines the specific categories and contents of tax-related information to be reported, as well as the reporting requirements and standards, around four aspects: "who reports, what to report, how to report, and what happens if not reported." The main contents are as follows:

First, around "who reports", lists common types of internet platforms and clarifies the entities responsible for reporting tax-related information.Second, centering on "what to report", clarifying the specific categories, content, and standards for internet platform enterprises to report their own basic information, as well as the identity information and income information of operators and practitioners on the platform. At the same time, it clarifies that platform operators receiving live streaming-related income from internet platforms shall report tax-related information of online streamers and partners in accordance with regulations.Third, centered on "how to file", it refines the time nodes and reporting channels for internet platform enterprises to report basic information, identity information, and income information; makes arrangements for the first reporting of tax-related information after the Regulations take effect; and clarifies provisions on extension, correction, and termination of tax-related information reporting.Fourth, centered on "what if it is not reported", clarifying handling measures for failure to report or provide tax-related information in accordance with regulations.

III. If the same internet platform enterprise operates multiple internet platforms simultaneously, how should tax-related information be reported?

If the same internet platform enterprise operates multiple internet platforms, when filling out the Internet Platform Enterprise Basic Information Reporting Form, the basic information of the multiple internet platforms it operates should be filled in together in the Internet Platform Enterprise Basic Information Reporting Form. At the same time, forms such as the Platform Operator and Practitioner Identity Information Reporting Form and the Platform Operator and Practitioner Income Information Reporting Form should be filled out separately for each platform.

IV. How should internet platform enterprises that provide aggregation services for other internet platforms report tax-related information?

An internet platform that provides aggregation services for other internet platforms (hereinafter referred to as an aggregation platform) refers to a platform that integrates the service resources of multiple internet platforms (such as goods, services, data, etc.) through technical means, and provides users with supply-demand matching or information connection through a unified interactive entry point, such as ride-hailing aggregation platforms. It shall report the basic information of the aggregation platform and the identity information of the platform enterprises within the aggregation platform as required, by filling out the "Internet Platform Enterprise Basic Information Reporting Form" and the "Platform Enterprise Identity Information Reporting Form within the Platform."

Internet platform enterprises within the aggregated platform shall, as required, report their own basic information, as well as the identity information and income information of operators and practitioners within the platform, by filling out the Internet Platform Enterprise Basic Information Reporting Form, the Identity Information Reporting Form for Operators and Practitioners within the Platform, and the Income Information Reporting Form for Operators and Practitioners within the Platform.

V. What does "internet platform providing infrastructure services for mini-programs, quick apps, etc." refer to in the Announcement?

Internet platforms that provide basic architecture services for mini-programs, quick apps, etc. refer to quick app centers, internet mini-program platforms, etc. that provide distribution services such as application publishing, downloading, and dynamic loading via the internet.

Six, What does "relevant operating entity" in the basic information of an internet platform enterprise mean?

Related operating entities refer to other market entities participating in internet platform operations besides the entity reporting tax-related information, including user management entities, payment settlement entities, promotion and operation entities, content management entities, data operations and maintenance entities, logistics and warehousing entities, and other operating entities.

Example 1: Platform Jia is jointly operated by Enterprises A, B, C and D, among which Enterprise A holds the value-added telecommunications business operating license for the platform, Enterprise B is responsible for user management, Enterprise C is responsible for payment settlement, and Enterprise D is responsible for promotion and operations. In this example, Enterprises B, C and D are related operating entities of Enterprise A. When the reporting entity, Enterprise A, fills in the Internet Platform Enterprise Basic Information Reporting Form, it shall fill in the information of Enterprises B, C and D in the "Related Operating Entities" column.

Seven, What does "professional service institution" refer to in the Announcement?

The "professional service institution" referred to in the Announcement means an in-platform operator that, through an internet platform, provides planning, operations, brokerage, training and other services to other operators and practitioners within the platform engaged in online transaction activities. For example, MCN agencies, guild organizations, etc., that sign contracts within an internet platform with online streamers, or short video and graphic-text authors, and provide related services for their online performance, game display, audiovisual information services and other activities.

Eight, What delivery, transportation, and domestic convenience labor activities do practitioners engage in?

For practitioners engaged in convenient labor activities such as delivery, transportation, and domestic services within internet platforms, if they lawfully enjoy tax preferences or do not need to pay tax, internet platform enterprises do not need to report their income information.

Delivery convenience labor activities, including business activities that rely on internet platforms to receive and inspect customer orders and, according to order requirements, deliver ordered items to designated locations, such as food delivery, same-city delivery, and express delivery. Transportation convenience labor activities, including business activities such as ride-hailing services, designated driver services, and freight services provided via internet platforms. Domestic service convenience labor activities, including business activities such as cleaning, laundry, cooking, and repair household chores and family member care services provided via internet platforms.

IX. If a natural person sells intangible assets through an internet platform and obtains income, how should the internet platform enterprise report their income information?

For income obtained by individuals through internet platforms by providing others with the right to use patents, trademarks, copyrights, non-patented technology, and other franchise rights, internet platform enterprises shall report it in the "Royalties" column (column 27) of the "Income Information Reporting Form for Operators and Practitioners within the Platform."

For income obtained by individuals through internet platforms by transferring ownership of patents, trademarks, copyrights, etc., internet platform enterprises shall report it in the "Income from Other Online Transaction Activities" column (column 28) of the "Income Information Reporting Form for Operators and Practitioners within the Platform."

10. For non-monetary economic benefits such as certain beans or certain coins obtained by operators and practitioners within the platform on internet platforms, how should internet platform enterprises report income information?

Users recharge on internet platforms and tip by purchasing virtual gifts such as flowers and carnival items. Operators and practitioners on the platform thereby obtain certain beans, certain coins, etc. that can be used for withdrawal, transactions, or exchanging goods, which constitute non-monetary economic benefits. Internet platform enterprises shall, according to the platform's conversion rules when non-monetary economic benefits reach the accounts of operators and practitioners on the platform (including platform virtual accounts), convert them into RMB amounts, and report income information within the reporting period of the month following the end of the quarter.

Example 2: A user recharged 10,000 yuan on Platform Jia operated by Enterprise A on September 1, all of which was used to purchase flowers and carnival items to tip online streamer Li. Online streamer Li received 100,000 Mou Coins on September 1, which arrived in her virtual account on Platform Jia. According to Platform Jia's conversion rules, Li could withdraw 5,000 yuan. Li withdrew 3,000 yuan on December 1. In this example, Li actually obtained non-monetary economic benefits on September 1, and Enterprise A shall report Li's "Total Income" of 5,000 yuan during the October reporting period.

11. What do "other fees such as commissions and service fees paid to platform enterprises" include? How should internet platform enterprises report them?

Other fees such as commissions and service fees paid to platform enterprises generally include enterprises participating in internet platform operations that provide basic technical support, advertising promotion, transaction matching and other services to operators and practitioners on the platform, and obtain software service fees, information technology service fees, advertising service fees, transaction commissions, etc. related to their online sales from operators and practitioners on the platform. Other fees such as commissions and service fees separately charged by different operating entities of the internet platform shall be consolidated, calculated, and reported by the entity responsible for submitting tax-related information.

Example 3: Platform Jia is jointly operated by Enterprises A, B, C and D, among which Enterprise A holds the value-added telecommunications business operating license. Li registered a store on Platform Jia, and the store's total transaction amount from July to September was 200,000 yuan. Platform Jia settled with Li on September 30. According to the agreement, Enterprise B charges a basic software service fee based on a certain proportion of the store's transaction amount, Enterprise C charges advertising and promotion service fees based on the store's exposure and click-through rate, and Enterprise D charges a registration fee for the store's participation in promotional activities. Platform Jia distributed the store's total transaction amount according to the agreement, paying 5,000 yuan to Enterprise B, 4,000 yuan to Enterprise C, 1,000 yuan to Enterprise D, and 190,000 yuan to Li. Enterprise A shall report Li's store's "Total Income" of 200,000 yuan and "Total Commission and Service Fees Paid to the Platform" of 10,000 yuan for July to September during the October reporting period.

Example 4: A user recharged 10,000 yuan on Platform Jia operated by Enterprise A on September 1, all of which was used to purchase flowers and carnival items to tip online streamer Wang. Enterprise A recognized the full 10,000 yuan obtained from selling virtual props to the user as revenue, and on the same day credited 100,000 Mou Coins (valued at 5,000 yuan according to the platform's conversion rules) to online streamer Wang's platform account balance. In this example, Enterprise A shall report Wang's "Total Income" of 5,000 yuan for the third quarter and "Total Commission and Service Fees Paid to the Platform" of 0 yuan during the October reporting period.

12. How to fill in "transaction (order) quantity"?

Transaction (order) quantity refers to the total number of transactions (orders) settled by operators and practitioners on the platform in the current period minus the number of refunds occurring in the current period, i.e., the net transaction (order) quantity. Among them:

(1) Online commodity sales business is mainly counted and reported according to the number of "orders" generated by the platform. If the same order contains multiple commodities from one store, it is reported as one order; if multiple commodities from multiple stores are ordered at one time, it is counted and reported according to the number of orders generated by the platform by store. If part of the commodities in the same order are returned, the number of orders is not reduced.

(II) Online live streaming business shall be mainly counted and reported based on the number of "transactions" for which relevant payments are obtained. For tipping income obtained, the number of transactions shall be counted and reported based on the number of viewer tips; for income obtained from product sales, advertising, etc., the number of transactions shall be counted and reported based on the actual number of settled transactions.

(3) Other service-type businesses shall be counted and reported mainly by the number of service orders. If a partial refund occurs for the same service order, the number of orders shall not be deducted.

13. If an operator or practitioner within a platform registers multiple stores (users) on the same internet platform, how should the internet platform enterprise report their tax-related information?

Internet platform enterprises shall fill out the identity information of operators within the platform in multiple rows according to "name (personal name) + unified social credit code (taxpayer identification number) + store (user) name + store (user) unique identifier code"; and fill out the identity information of practitioners within the platform in multiple rows according to "personal name + ID type + ID number + country or region + store (user) name + store (user) unique identifier code".

Internet platform enterprises shall fill out the income information of operators within the platform from different stores (users) in multiple rows according to "name (personal name) + unified social credit code (taxpayer identification number) + name of the internet platform from which the income is derived + name of the store (user) from which the income is derived + unique identifier code of the store (user) from which the income is derived"; and fill out the income information of practitioners within the platform from different stores (users) in multiple rows according to "personal name + ID type + ID number + country or region + name of the internet platform from which the income is derived + name of the store (user) from which the income is derived + unique identifier code of the store (user) from which the income is derived".

14. What are the main channels for internet platform enterprises to submit tax-related information?

Internet platform enterprises may independently choose the submission method based on factors such as information system construction, enterprise scale, and data volume: large platforms may use "direct data interface connection" to achieve automatic data submission and processing; small and medium-sized platforms may upload and import for submission through the electronic tax bureau.

Data interface direct connection means the enterprise's own system connects with the tax information system through an interface to transmit tax-related information to the tax authority; upload and import means the enterprise processes tax-related information into data files according to standard formats and uploads them via the electronic tax bureau.

15. When online streamers sell goods for operators within online goods sales platforms through live streaming, how should internet platform enterprises report tax-related information?

When operators within online commodity sales platforms conduct commercial cooperation with online streamers or their partners to sell goods, internet platform enterprises shall report tax-related information of operators and practitioners within the platform as required, including tax-related information of online store operators, online streamers, and online streamers' partners.

Example 5: Online streamer Wang promotes goods on Platform Jia operated by Enterprise A for Enterprise B, an operator within the platform. Enterprise B's online store achieved a transaction amount of 100,000 yuan through this livestream. According to the agreement, Enterprise B pays a service fee to Platform Jia for this livestream and pays service income for the promotion to online streamer Wang (or her partner). Platform Jia distributes the livestream-related income according to the agreement.

Scenario 1: Online streamer Wang uses his own user account on Platform A to open a live-streaming room to promote products for Enterprise B. Platform A charges a service fee and settles with online streamer Wang and Enterprise B. Enterprise A shall report the identity information and income information of online streamer Wang and Enterprise B in accordance with regulations.

Scenario 2: The cooperation partner C institution (such as an MCN institution) of online streamer Wang uses C institution's user account to open a livestream room on Platform A, and online streamer Wang appears on camera to promote products for Enterprise B. Platform A charges a service fee and settles with C institution and Enterprise B. Enterprise A shall report the identity information and income information of C institution and Enterprise B in accordance with regulations.

Scenario 3: Online streamer Wang uses his own user account on Platform A to open a live-streaming room to promote products for Enterprise B. Platform A charges a service fee and settles with online streamer Wang, Enterprise B, and Institution C cooperating with online streamer Wang. Enterprise A shall report the identity information and income information of online streamer Wang, Enterprise B, and Institution C in accordance with regulations.

16. Where an online live-streaming platform enterprise pays relevant income to online streamers through other internet platform enterprises, how should the internet platform enterprise report tax-related information?

Where a live streaming platform enterprise pays relevant income to online streamers through other cooperative internet platform enterprises, the online streamers actually conduct online transaction activities through the live streaming platform and belong to practitioners within the live streaming platform; when online streamers receive income from other internet platforms, they also belong to practitioners within those other internet platforms.

If the monetary and non-monetary economic benefits obtained by the online streamer are paid directly by the online live streaming platform to the streamer's personal account (including a virtual account on that live streaming platform), the online live streaming platform enterprise shall report the streamer's identity information and income information as required; if the monetary and non-monetary economic benefits obtained by the online streamer are paid through other internet platforms, the online live streaming platform enterprise shall report the streamer's identity information as required, and the other internet platform enterprises shall report the streamer's identity information and income information as required.

17. When online streamers cooperate with MCN agencies to carry out online live streaming activities and obtain reward income, how should internet platform enterprises and MCN agencies report tax-related information?

Internet platform enterprises shall submit the identity information and income information of MCN institutions and online streamers in accordance with regulations. If an MCN institution obtains live-streaming-related income through an internet platform and pays live-streaming-related income to online streamers and partners, it shall submit the tax-related information of the online streamers and partners in accordance with regulations.

Example 6: Online streamer Liu and Institution B (an MCN institution) cooperate in carrying out online livestream activities on Platform Jia operated by Enterprise A, using a user account registered by Liu personally to open a livestream room. In the third quarter, the livestream room generated a total of 2 million yuan in livestream tipping income.

Scenario 1: According to the agreement, Platform A pays all live-streaming reward income to Institution B, and Institution B pays 1 million yuan of live-streaming reward income to online streamer Liu.

Internet platform enterprise A shall, in accordance with regulations, report the identity information of online streamer Liu, as well as the identity information and income information of Institution B, and mark Institution B as a "professional service institution." At the same time, it shall fill out the Platform Live Streaming Personnel Service Institution and Online Streamer Relationship Table to report the relationship between Institution B and online streamer Liu.

Platform operator B institution shall report the tax-related information of online streamer Liu, filling out the Online Live Streaming Tax-Related Information Reporting Form, filling in the identity information of online streamer Liu in the "Online streamers without registration certificates, other natural persons" column, filling in the name of Platform A in the "Name of internet platform of income source" column, filling in the user name of online streamer Liu on Platform A in the "Name of store (user) of income source" column, filling in the unique identifier code of online streamer Liu's user account on Platform A in the "Unique identifier code of store (user) of income source" column, and filling in the income of 1,000,000 yuan paid to online streamer Liu in the "Labor remuneration" column under the "Online streamers without registration certificates, other natural persons" section.

Scenario 2: According to the agreement, Platform A pays all live-streaming reward income to Institution B, and Institution B pays 1 million yuan of live-streaming reward income to Enterprise C, a partner of online streamer Liu.

Internet platform enterprise A shall report the relevant tax-related information of Institution B and Liu according to Scenario 1.

Platform operator B institution shall report the tax-related information of Enterprise C, filling out the Online Live Streaming Tax-Related Information Reporting Form, filling in the identity information of Enterprise C in the "Other entities with registration certificates, individual businesses" column, filling in the name of Platform A in the "Name of internet platform of income source" column, filling in the user name of online streamer Liu on Platform A in the "Name of store (user) of income source" column, filling in the unique identifier code of online streamer Liu's user account on Platform A in the "Unique identifier code of store (user) of income source" column, and filling in the income of 1,000,000 yuan paid to Enterprise C in the "Total income" column under the "Other entities with registration certificates, individual businesses" section.

Scenario 3: According to the agreement, Platform A pays all live-streaming reward income to Institution B, and Institution B pays 1 million yuan of live-streaming reward income to Enterprise C, a partner of online streamer Liu, and pays 800,000 yuan of live-streaming-related income to online streamer Liu.

Internet platform enterprise A shall report the relevant tax-related information of Institution B and Liu according to Scenario 1.

Platform operator B institution shall report the tax-related information of Enterprise C according to Scenario 2; simultaneously, it shall report the tax-related information of online streamer Liu as required, filling out the Online Live Streaming Tax-Related Information Reporting Form, filling in the identity information of online streamer Liu in the "Online streamers without registration certificates, other natural persons" column, filling in the name of Platform A in the "Name of internet platform of income source" column, filling in the user name of online streamer Liu on Platform A in the "Name of store (user) of income source" column, filling in the unique identifier code of online streamer Liu's user account on Platform A in the "Unique identifier code of store (user) of income source" column, and filling in the income of 800,000 yuan paid to online streamer Liu in the "Labor remuneration" column under the "Online streamers without registration certificates, other natural persons" section.

Scenario 4: According to the agreement, Platform A pays livestream tipping income of RMB 1.4 million to Institution B and RMB 600,000 to Liu. According to the agreement, Institution B pays livestream-related income of RMB 100,000 to online streamer Liu.

Internet platform enterprise A shall report the relevant tax-related information of Institution B and Liu according to Scenario 1, and at the same time report Liu's income information.

Platform operator B institution shall report the tax-related information of online streamer Liu, filling out the Online Live Streaming Tax-Related Information Reporting Form, where under the "Online streamers without registration certificates, other natural persons" section, in the "Labor remuneration" column, fill in the income of 100,000 yuan paid to online streamer Liu.

18. If an operator within a platform that obtains live streaming-related income through an internet platform is also an internet platform enterprise, how should it report tax-related information?

If a platform operator is also an internet platform enterprise and has already reported tax-related information of online streamers and partners in accordance with Article 2, Items 2 and 3 of the Announcement, it may be exempt from duplicate reporting.

19. Do overseas internet platform enterprises need to report the identity information of overseas operators and practitioners within the platform?

Overseas internet platform enterprises shall report the identity information of domestic operators and practitioners within the platform in accordance with the provisions of this announcement, and need not report the identity information of overseas operators and practitioners within the platform.

XX. How do tax authorities strengthen confidentiality of the tax-related information they obtain?

For a long time, tax authorities have continuously strengthened the confidentiality of taxpayer information, establishing and improving a set of systems, mechanisms, and technical frameworks to effectively protect taxpayer data security. The Provisions clarify that tax authorities shall keep obtained tax-related information confidential in accordance with the law, establish a tax-related information security management system in accordance with laws, administrative regulations, and relevant national provisions, implement data security protection responsibilities, and safeguard tax-related information security. After tax-related information is submitted, tax authorities will further improve the tax-related information security management system, strengthen security technical protection, and adopt measures such as encryption and access control to effectively ensure the security and confidentiality of tax-related information.

The above content comes from the State Taxation Administration

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