Understand in one article: how internet platform enterprises report tax-related information (with Kailing Technology's one-click tax calculation and one-click tax filing full lifecycle solution)

In June this year, the State Council promulgated and implemented the "Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises," dedicated to creating a law-based and fair tax environment, guiding the standardized and healthy development of the platform economy, and promoting the construction of a unified national market. After the implementation of the Provisions, the State Taxation Administration formulated and issued the supporting "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), clarifying the relevant reporting requirements. So, which platform enterprises need to report, what exactly should be reported, through what channels should it be reported, and what happens if they do not report? One article helps you figure it out↓

I. Policy Background

In June 2025, the State Council promulgated and implemented the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises (hereinafter referred to as the Provisions), aiming to create a law-based and fair tax environment, guide the standardized and healthy development of the platform economy, and promote the building of a unified national market.  

The Regulations take effect on June 20, 2025, and the State Taxation Administration simultaneously issued the 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), further clarifying the specific requirements for reporting tax-related information.

II. Who reports tax-related information

(1) Scope of internet platform enterprises required to report

Enterprises operating the following platforms are all required to fulfill tax-related information reporting obligations:

- Online commodity sales platforms；

- Online live streaming platforms；

- Online freight platforms；

- Flexible employment platform；

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

- Platforms that provide aggregation services for internet platforms；

- Platforms that provide services for mini-programs, quick apps, etc.: including platforms that engage in profit-making online transaction services for mini-programs/quick apps, etc., as well as platforms that provide infrastructure services for them；

- Other platforms that provide for-profit online transaction services for operators/practitioners within the platform。

(II) Principles for determining the reporting entity

Following the core principle of "whoever operates, reports," if the same platform has multiple operating enterprises, the entity shall be confirmed according to the following rules:

1. Domestic platform

- "Whoever holds the license, reports": if the operating enterprise has obtained the "Value-Added Telecommunications Business Operating License", the licensed enterprise shall report;

- "Whoever files, reports": if none of the operating enterprises has obtained a license, the enterprise that completed the internet information service filing shall report;

- "Neither obtained nor filed by the service-providing enterprise": if neither a license has been obtained nor filing has been made, it shall be reported by the enterprise providing profit-making services such as online business premises to platform operators/practitioners.

2. Overseas platform

1. Those establishing operating entities within China: reported by domestic enterprises that have lawfully obtained a "Value-Added Telecommunications Business Operating License";

2. If none of the domestic operating entities has obtained a license: report by the domestic operating entity that provides merchant onboarding, store operation, marketing promotion, and other services for overseas platform operators/practitioners;

3. Those without an operating entity established within China: reported by a domestic agent designated by the overseas platform enterprise.

III. What tax-related information to report

The information to be reported is divided into four major categories, corresponding to different forms and filing requirements:

(1) Basic information of internet platform enterprises

- Must submit: "Basic Information Reporting Form for Internet Platform Enterprises";

- Change requirements: if basic information changes, the changes must be noted when filing.

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

- Basic requirements: submit the Platform Operator and Practitioner Identity Information Reporting Form;

- Special requirements:

  - Enterprises operating online live streaming platforms: must also submit the "Table of Affiliation Between Live Streaming Personnel Service Agencies and Online Streamers Within the Platform";

  - Enterprises that provide infrastructure services for mini-programs/quick apps, or provide aggregation services for platforms: they must also fill out the Platform Enterprise Identity Information Report Form for Platforms;

- Repeated reporting rules: no repeated reporting is required if identity information has not changed; if changed, the corresponding form must be filled out with an information status identifier (involving forms: "Reporting Form for Identity Information of Operators and Practitioners Within the Platform," "Reporting Form for Identity Information of Platform Enterprises Within the Platform," "Table of Affiliation Between Live Streaming Personnel Service Agencies and Online Streamers Within the Platform");

- Exemption circumstances: identity information of "overseas operators/practitioners" within overseas internet platforms does not need to be reported.

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

- Domestic platform enterprises: submit the Platform Operator and Practitioner Income Information Reporting Form, reporting the following information for the previous quarter:

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

  2. Income obtained from engaging in other online transaction activities;

  3. Number of transactions (orders).

- Overseas platform enterprises: submit the Reporting Form for Tax-Related Information of Overseas Operators and Practitioners Within the Platform, reporting income information for the previous quarter from overseas operators/practitioners within the platform for "sales of services and intangible assets to China";

  - Exemption circumstances: if the cumulative quarterly net transaction amount of a single domestic purchaser within the platform does not exceed RMB 5,000, the relevant income information of that purchaser may be temporarily not reported.

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

"Platform operators (excluding natural persons)" who obtain live streaming-related income through the platform, when paying live streaming-related income to network anchors or partners (other entities, individual businesses, natural persons), must fill out the "Network Live Streaming Tax-Related Information Reporting Form" and submit it to the competent tax authority:

- Identity information and income information of online streamers;

- Identity information and income information of counterparties.

IV. How to report tax-related information

(1)Basic Information

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.

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

(2)Identity and income information

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.

Note：Internet platform enterprises shall, during the period from October 1 to October 31, 2025, submit for the first time the identity information and income information of operators and practitioners within the platform.

（Three）InformationReporting channels

Tax authorities provide the following channels, which enterprises may choose to use:

- Electronic tax bureau；

- Direct data interface connection；

- Other channels provided by tax authorities。

(3) Extension, correction, and termination of reporting

1.If tax-related information cannot be submitted on time due to force majeure, the Application Form for Extension of Tax-Related Information Submission shall be completed. If the competent tax authority confirms it and issues the Notice of Extension of Tax-Related Information Submission, submission may be extended；For those that do not meet the conditions, the competent tax authority shall issue a Notice of Non-Extension of Tax-Related Information Submission.

2.If erroneous tax-related information is found to have been submitted, a corrected submission shall be made to the competent tax authority within 30 days from the date of discovery.

3.If Internet business operations are terminated, within 30 days from the date of business termination, submit the "Internet Platform Enterprise Basic Information Submission 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.

V."What to do" for failure to submit as required

1.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 not corrected within the deadline, a fine of more than 20,000 yuan and less than 100,000 yuan shall be imposed；If the circumstances are serious, order suspension of business for rectification and impose a fine of not less than RMB 100,000 but not more than RMB 500,000：

- Failure to submit or provide tax-related information within the prescribed time limit;

- 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;

- Refuse to report or provide tax-related information.

The above circumstances will be included in tax payment credit evaluation management.

2.If an enterprise fails to submit or provide tax-related information as required more than twice within one year, the tax authority may publicly disclose it to society.

3.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, Kailing Technology's intelligent tax calculation and filing management module — your compliance "magic tool"

Faced with rigid policy requirements and operational complexity, Kailing Technology accurately identifies the pain points of platform enterprises and launches one-stop tax calculationTax filingThe management module solution has become a "compliance tool" for enterprises to respond to new regulations efficiently, accurately, and safely.

（1.）[Data Source Management] — Tax-Related Data "Distribution Center"

1.Core tax-related data sources of the intelligent integration platform: basic information of practitioners (determining taxpayers and generating identity reporting data), income information of practitioners (based on transaction orders, used for real-time tax calculation, generating income reporting data and filing forms), and commission and fee ledgers (ensuring income completeness and enabling reverse verification).

2.Unify data definitions to provide accurate and complete underlying support for subsequent tax calculation and reporting.

（II）[Tax Calculation Management] — Intelligent tax calculation "engine"

1.Real-time calculation: A core breakthrough! When each transaction order occurs, the system can calculate in real time:

- VAT and surcharges: accurately calculate the taxes payable on behalf for each order.

- Individual income tax: accurately calculate the individual income tax to be withheld and remitted for each order (remuneration for labor services).

2. Complex scenario coverage:

- Pre-tax income management: if practitioners agree to settle by after-tax income, the system can intelligently back-calculate pre-tax income, ensuring the tax calculation basis is accurate.

- Corrected filing management: intelligently handle income data adjustments caused by payment failures (cross-month). Failures before filing automatically adjust current-period data; failures after filing are clearly recorded and support subsequent bureau-side correction processes, ensuring the final accuracy of filing data.

3.Say goodbye to manual calculations, eliminate human errors, and ensure accurate and timely tax accrual.

（Three）[Tax-Related Information Reporting] — One-Click Filing "Cockpit"

1.Based on the standardized data from the first two modules, complete all statutory reporting and filing tasks in one stop:

- Identity information reporting

- Revenue information reporting

- VAT and surcharges: supports agency filing or summary filing modes.

- Individual income tax: complete personnel information submission and withholding filing of continuous labor service remuneration income.

2.The interface is clear and the operation is convenient, greatly simplifying the tax filing process.

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