"Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises" full text + key information Q&A

Original text

Regulations on Tax-Related Information Submission by Internet Platform Enterprises

Order of the State Council of the People's Republic of China 

No. 810

The "Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises" were adopted at the 61st executive meeting of the State Council on June 13, 2025, and are hereby promulgated, taking effect from the date of publication.

Premier Li Qiang

June 20, 2025

Regulations on Tax-Related Information Submission by Internet Platform Enterprises

Article 1　These provisions are formulated in accordance with the Tax Administration Law of the People's Republic of China and the E-Commerce Law of the People's Republic of China in order to regulate the reporting of tax-related information on operators and practitioners within platforms by internet platform enterprises to tax authorities, improve the efficiency of tax services and administration, protect the legitimate rights and interests of taxpayers, create a fair and unified tax environment, and promote the standardized and healthy development of the platform economy.

Article 2　Internet platform enterprises shall, in accordance with these provisions, submit to their competent tax authority the identity information, income information, and other tax-related information of operators and practitioners within the platform.

Internet platform enterprises referred to in these provisions means e-commerce platform operators as stipulated in the E-Commerce Law of the People's Republic of China and other legal persons or unincorporated organizations that provide for-profit services such as online business premises, transaction matching, and information publishing for online trading activities; practitioners referred to means natural persons who provide for-profit services in their own name through internet platforms.

Article 3　Internet platform enterprises shall, within 30 days from the date these provisions take effect or within 30 days from the date of engaging in internet business operations, submit to their competent tax authority information such as the platform domain name, business type, and the unified social credit code and name of the relevant operating entity.

Article 4　Internet platform enterprises shall, within the month following the end of the quarter, in accordance with the specific categories and contents of identity information and income information prescribed by the competent tax department of the State Council, submit to their competent tax authority the identity information of operators and practitioners within the platform and the income information of the previous quarter.

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. Tax-related information already reported by internet platform enterprises when handling withholding declarations, agency declarations, and other tax-related matters for platform operators and practitioners in accordance with regulations does not need to be reported repeatedly.

Article 5　Internet platform enterprises shall submit tax-related information through the internet and other means in accordance with the data specifications and standards for tax-related information submission prescribed by the competent tax department of the State Council.

Tax authorities shall provide secure and reliable channels for reporting tax-related information, actively use modern information technology to provide interface services such as direct connection reporting and upload/import, and provide consulting services such as policy interpretation and Q&A.

Article 6　Internet platform enterprises shall verify the tax-related information of operators and practitioners within the platform and be responsible for its authenticity, accuracy, and completeness. Tax authorities may, based on tax supervision needs, verify the tax-related information submitted by internet platform enterprises. If an internet platform enterprise has fulfilled its verification obligations for the tax-related information it submits, and the tax-related information is untrue, inaccurate, or incomplete due to the fault of an operator or practitioner within the platform, the internet platform enterprise shall not be held responsible.

Article 7　When tax authorities conduct tax inspections in accordance with the law or discover tax-related risks, they may require internet platform enterprises and relevant parties to 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 internet platform enterprises and relevant parties shall truthfully provide it according to the time limit, method, and content required by the tax authorities.

Article 8　Departments such as industry and information technology, human resources and social security, transport, market regulation, and cyberspace administration shall strengthen tax-related information sharing with tax authorities. For tax-related information that can be obtained through information sharing, tax authorities shall not require internet platform enterprises to submit it repeatedly.

Article 9　Internet platform enterprises shall, in accordance with laws, administrative regulations, and relevant state provisions, standardize the preservation of tax-related information of operators and practitioners within the platform.

Tax authorities shall keep the tax-related information they obtain 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 the security of tax-related information.

Article 10　If an internet platform enterprise commits any of the following acts, the tax authority shall order it to make corrections within a time limit; if it fails to make corrections within the time limit, it shall be fined not less than 20,000 yuan but not more than 100,000 yuan; if the circumstances are serious, it shall be ordered to suspend business for rectification and be fined not less than 100,000 yuan but not more than 500,000 yuan:

(1) Failing to submit or provide tax-related information within the prescribed time limit;

(II) Concealing, falsely reporting, or omitting tax-related information, or causing tax-related information to be untrue, inaccurate, or incomplete due to reasons attributable to the internet platform enterprise;

(3) Refusing to report or provide tax-related information.

Article 11　If tax authorities and their staff commit illegal acts in the management of tax-related information reporting by internet platform enterprises, legal liability shall be pursued in accordance with relevant laws and administrative regulations.

Article 12　For tax-related information of platform operators and practitioners prior to the implementation of these Regulations, internet platform enterprises are not required to report.

Where overseas internet platform enterprises provide for-profit services within the territory of the People's Republic of China, they shall report tax-related information on operators and practitioners within the platform in accordance with the provisions of the competent tax department of the State Council.

Article 13　The competent tax department of the State Council shall formulate implementation measures in accordance with these Provisions.

Article 14　These provisions shall take effect as of the date of promulgation.

Answers to reporters' questions

Ministry of Justice and State Taxation Administration officials answer reporters' questions on the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises

On June 20, 2025, Premier Li Qiang of the State Council signed State Council Decree No. 810, promulgating the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises (hereinafter referred to as the Provisions), effective from the date of promulgation. Recently, officials of the Ministry of Justice and the State Taxation Administration answered reporters' questions on issues related to the Provisions.

Q: Please briefly introduce the background for formulating the Provisions.

Answer:The Party Central Committee and the State Council attach great importance to the development of the platform economy and emphasize the need to grasp the laws of platform economy development and establish and improve the platform economy governance system. The Decision of the Third Plenary Session of the 20th Central Committee of the Party proposed to improve the normalized regulatory system for the platform economy and improve the tax system conducive to high-quality development, social fairness, and market unity. In recent years, China's platform economy has developed rapidly, playing a positive role in optimizing resource allocation, promoting industrial upgrading, and expanding market space. The identity information and income information of platform operators and practitioners recorded by internet platform enterprises are an important basis for carrying out tax supervision. However, unlike traditional economic forms, the platform economy exhibits strong mobility and high virtualization characteristics, tax supervision lacks effective information, and in addition, current laws and administrative regulations lack specific provisions on the reporting of tax-related information by internet platform enterprises, so tax authorities cannot timely and comprehensively grasp relevant tax-related information. It is necessary to formulate special administrative regulations, establish and improve the tax-related information reporting system for internet platform enterprises, improve tax service and management efficiency, protect the legitimate rights and interests of taxpayers, create a fair and unified tax environment online and offline, and promote the standardized and healthy development of the platform economy.

Q: In what aspects is the significance of formulating this administrative regulation reflected?

Answer:The promulgation of the Regulations is of great significance for improving the governance mechanism of the platform economy, regulating the tax order of the platform economy, and promoting the standardized, healthy and sustainable development of the platform economy. First, it helps promote tax law fairness. The Regulations will promote platform operators and practitioners to file and pay taxes in accordance with the law, creating a fair and unified tax environment online and offline. Pilot programs previously carried out by the State Taxation Administration in some provinces and cities show that the tax burden of the vast majority of platform operators and practitioners will not increase due to information reporting, while for operators that conceal income and the like, their tax burden will return to a normal level, which is the inherent meaning of tax fairness. Second, it helps the standardized, healthy and sustainable development of the platform economy. The Regulations help promote coordinated governance among departments, facilitate timely and effective regulation of improper business conduct within platforms, and more promptly detect improper business conduct such as "involution-style" competition on platforms and fake "brushing" to fraudulently obtain traffic, promoting compliant operation, orderly competition and healthy development of various internet business entities, and better safeguarding the lawful rights and interests of platform operators, practitioners and consumers. Compliant and trustworthy enterprises, especially small, medium and micro enterprises, will gain more development opportunities in a fair market environment.

Q: What are the content and time limit requirements for internet platform enterprises to report tax-related information?

Answer:Internet platform enterprises submit tax-related information on a quarterly basis and shall, within the month following the end of each quarter, in accordance with the specific categories and contents of identity information and income information prescribed by the competent tax department of the State Council, submit to their competent tax authority the identity information of operators and practitioners within the platform and the income information of the previous quarter. According to this requirement, after these Provisions take effect, internet platform enterprises will submit the identity information and income information of operators and practitioners within the platform for the first time in October this year. To better implement the Provisions, the State Taxation Administration is stepping up the formulation of relevant supporting announcements, refining specific arrangements such as the first submission of tax-related information, and will conduct "point-to-point" engagement with internet platform enterprises, do a good job in policy interpretation and training guidance, and help internet platform enterprises successfully complete the first submission of tax-related information in October.

Q: Which tax-related information is exempt from reporting, and why?

Answer:The Regulations exempt the following tax-related information from reporting: First, income information of practitioners engaged in convenient labor activities such as delivery, transportation and domestic services within internet platforms. Main consideration: according to pilot experience, the income of these practitioners is basically exempt from tax because they enjoy various tax preferences in accordance with the law, and their number is large, so exempting them from reporting income information can reduce the reporting burden of platform enterprises. Second, tax-related information of platform operators and practitioners prior to the implementation of the Regulations does not need to be reported in accordance with the principle that laws do not apply retroactively.

Q: To reduce the reporting burden on internet platform enterprises, what provisions does the Provisions make?

Answer:First, tax-related information already reported by internet platform enterprises when handling tax-related matters such as withholding filing and agency filing for platform operators and practitioners in accordance with regulations does not need to be reported again. Second, income information of practitioners engaged in convenient labor activities such as delivery, transportation, and domestic services on internet platforms is exempt from reporting. Third, departments such as industry and information technology, human resources and social security, transportation, market regulation, and cyberspace administration should strengthen tax-related information sharing with tax authorities. Tax authorities must not require internet platform enterprises to repeatedly report tax-related information that can be obtained through information sharing. Fourth, tax authorities should provide secure and reliable tax-related information reporting channels, actively use modern information technology, provide interface services such as direct connection reporting and upload import, and provide consulting services such as policy interpretation and Q&A.

Q: What provisions does the Provisions make regarding ensuring the security of tax-related information?

Answer:First, internet platform enterprises should, in accordance with laws, administrative regulations, and relevant national provisions, standardize the preservation of tax-related information of platform operators and practitioners. Second, tax authorities should keep the 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. For a long time, tax authorities have continuously strengthened taxpayer information confidentiality work, establishing and improving a complete set of systems, mechanisms, and technical frameworks to effectively protect taxpayer data security. After tax-related information is reported, tax authorities will, in accordance with the above requirements of these Provisions, further improve the tax-related information data security management system, and adopt measures such as encryption and access control for the collected information of platform operators and practitioners, effectively ensuring the security and confidentiality of the information.

Q: What impact will the implementation of the Provisions have on the tax burden of relevant taxpayers?

Answer:The implementation of the Regulations will not have a major impact on the tax burden of platform enterprises or the vast majority of platform operators and practitioners. First, internet platform enterprises only need to perform the procedural obligation of reporting tax-related information in accordance with the law, and their own tax burden will not change; second, the tax burden of the vast majority of compliant operators and practitioners within platforms will not change; third, the tax burden of many small, medium and micro enterprises and low-income practitioners within platforms will not change because they can enjoy tax preferences. For example, merchants with monthly sales not exceeding 100,000 yuan can enjoy the VAT exemption policy, and platform practitioners with annual comprehensive income not exceeding 120,000 yuan basically need not pay individual income tax after enjoying various deductions. However, some platform operators and practitioners that previously concealed income and the like will pay taxes in accordance with the law based on the tax-related information reported by platform enterprises, and their tax burden will return to a normal level.

Q: How will tax authorities ensure that the Provisions are better implemented and effective?

Answer:After the Regulations take effect, tax authorities will focus on the following three areas of work: First, promptly improve supporting systems. The State Taxation Administration will formulate relevant supporting announcements as soon as possible, detailing the relevant entities, specific categories and content, reporting requirements and standards for reporting tax-related information, and further clarifying from a practical perspective such issues as "who reports, what to report, and how to report." Second, do a good job in information system transformation. Further optimize and improve information system functions, provide support for system integration such as direct-connection reporting and upload/import, and provide internet platform enterprises with fast, efficient, safe and reliable reporting channels. Third, extensively organize training and guidance. Provide internet platform enterprises with policy interpretation and Q&A consulting services, and simultaneously formulate relevant documents such as full-process guidelines for direct data connection access and operation manuals, to guide internet platform enterprises in smoothly reporting tax-related information. All the above work will be completed before October this year, that is, before platform enterprises first report the identity information and income information of platform operators and practitioners as required by the Regulations, ensuring the smooth implementation of the Regulations and better results.

Source of the above content: State Taxation Administration

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