Common Q&A on tax-related information submission by internet platform enterprises (with Kailing Technology's one-click tax calculation and one-click tax filing full life cycle solution)

With the official implementation of the "Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises" (hereinafter referred to as the "Provisions"), Internet platform enterprises often face various practical questions when fulfilling their tax-related information reporting obligations, such as store deregistration, operator changes, information reporting errors, and revenue recognition. Failure to accurately grasp the reporting requirements can easily lead to compliance risks. Below, based on the "Provisions" and actual business scenarios, 10 high-frequency questions are broken down and answered one by one to help platform enterprises clearly grasp reporting details.

I. Answers to 10 types of high-frequency questions on tax-related information submission by internet platform enterprises

1.Stores within the platform under the Internet Platform Enterprise Tax-Related Information Reporting Regulations（hereinafter referred to as the "Regulations"）If deregistration occurs after implementation, does the platform enterprise need to report tax-related information of store operators?？

Answer：For stores within the platform that were deregistered after the implementation of the Regulations, platform enterprises need to report the identity information of the store operator and income information for Q3 2025. If a store within the platform was deregistered on July 5, 2025, the platform enterprise needs to report the identity information of the store operator and income information for the period from July 1 to 5.；If a store is deregistered between June 20, 2025 and June 30, 2025, the platform enterprise needs to report the identity information of the store operator。

2.If a store within the platform changed its operator in Q3 2025, does the platform enterprise need to report the tax-related information of the operator before the change?

Answer: If a store within the platform changed its operator in the third quarter of 2025, the platform enterprise needs to report both the identity information of the operator before and after the change and the income information for the third quarter of 2025. If a store within the platform changed its operator from A to B on July 20, 2025, the platform enterprise needs to report both the identity information of operators A and B of that store (when reporting, indicate operator A's "business start time" and "business end time," and indicate operator B's "business start time"), as well as operator A's income information from July 1 to 20 and operator B's income information from July 20 to September 30.

3.If a store within the platform changes its operator, can the platform enterprise simultaneously change the store's unique identifier code?

Answer: The store (user) unique identifier code is a unique, long-term, and traceable identity identifier registered by operators and practitioners within the platform. Regardless of whether the store has changed its operator, the platform enterprise shall not change the store's unique identifier code.

4.When submitting identity information, if the Unified Social Credit Code of a shop operator was reported incorrectly, how do you make the change?

Answer: For the "unified social credit code," "certificate type," "certificate number," or "country or region" data items in the identity information of operators and practitioners within the platform, if any data item is reported incorrectly, that identity information record must be voided and re-reported.

5.Can platform enterprises first report the income information of operators and practitioners within the platform, and then report their identity information?

Answer: When platform enterprises report the income information of operators and practitioners within the platform, the information system will verify whether their identity information has been reported. Platform enterprises shall first report their identity information, then report their income information.

6.When platform enterprises report the "Table of Association Between Live Streaming Personnel Service Agencies and Online Streamers Within the Platform," do they need to first report the identity information of the live streaming personnel service agencies?

Answer: Yes. Before a platform enterprise submits the <Table of Association Between Live Streaming Personnel Service Agencies Within the Platform and Online Streamers>, it needs to first submit the identity information of the live streaming personnel service agency through the <Table of Identity Information Submission for Operators and Practitioners Within the Platform>, and select "Live Streaming Personnel Service Agency" in the "Professional Service Agency Identifier" column.

7.How should platform enterprises that provide basic architecture services for mini-programs report the tax-related information of mini-program operators?

Answer: Platform enterprises that provide infrastructure services for mini-programs and quick apps need to report tax-related information of mini-program operators. If the mini-program operator itself is an internet platform enterprise as referred to in the Provisions, only its identity information shall be reported (the Platform Enterprise Identity Information Reporting Form within the Platform); if the mini-program operator is not an internet platform enterprise as referred to in the Provisions, then its identity information and income information as an in-platform operator shall be reported.

8.For non-monetary economic benefits obtained by online streamers through internet platforms (such as certain coins or beans), can platform enterprises use the "withdrawal" time as the revenue recognition time when reporting their income information?

Answer: For non-monetary economic benefits obtained by online streamers through internet platforms, regardless of whether they have transaction or consumption functions, when platform enterprises report their income information, the time when the non-monetary economic benefits reach their platform account (such as a platform virtual account, platform virtual wallet, etc.) shall be used as the income recognition time.

9.Can platform enterprises exclude "brushing" (fake order) revenue from the income information of operators within the platform?

Answer: Platform enterprises shall report the income information of operators within the platform in accordance with regulations and shall not arbitrarily exclude so-called "brushing" income.

10.Do domestic internet platform enterprises need to report tax-related information on overseas operators and practitioners within the platform? How should the forms be filled out?

Where overseas operators and practitioners rely on domestic internet platforms to engage in online transaction activities, domestic internet platform enterprises shall report tax-related information on overseas operators and practitioners within the platform.

When domestic internet platform enterprises report tax-related information on overseas operators and practitioners within the platform, they shall fill out the "Report Form on Identity Information of Operators and Practitioners Within the Platform" and the "Report Form on Income Information of Operators and Practitioners Within the Platform" under the category of "without obtaining a registration license."

II. Kailing Technology's tax calculation and filing solution: helping platform enterprises achieve efficient compliance

After clarifying tax-related information reporting requirements, platform enterprises still need to address practical challenges such as "real-time tax calculation, filing error correction, and data management"—especially small and medium-sized internet platform enterprises. Without professional tax personnel, they are prone to issues such as tax calculation deviations, filing process bottlenecks, and high compliance costs. In response, Kailing Technology has launched a targeted overall tax calculation and filing solution, empowering the entire process from data source integration to compliant filing.

1. Core modules of the solution: Covering the full chain of "data-tax calculation-submission"

The Kailing Technology solution centers on policy compliance and builds three core modules to solve platform enterprises' operational pain points:

▪ Data source management module:Integrates three core data sets: "practitioner basic information," "practitioner income information," and "commission and fee ledger," ensuring data traceability. Among them, "practitioner basic information" records full-cycle user data (until deregistration), providing the basis for identity reporting and individual income tax personnel information generation; "commission and fee ledger" accurately records commissions/fees collected by the platform, meeting the tax bureau's regulatory requirements for back-calculating income and preventing tax evasion.

▪ Tax calculation management module:Supports "real-time tax calculation" for transaction orders, covering precise calculation of VAT and surcharges and individual income tax (remuneration for labor services - continuous labor services), while also addressing special scenario needs: if a practitioner and a merchant agree on "after-tax income settlement," pre-tax income can be back-calculated through the "pre-tax income ledger"; if filing errors such as cross-month payment failures occur, the "corrected filing ledger" can distinguish "before/after filing" scenarios to adjust data and avoid compliance risks.

▪ Tax-related information reporting module:One-click connection to tax requirements, supporting identity information reporting, income information reporting, VAT and surcharges (agency declaration/summary declaration), and individual income tax withholding declaration (only for platform employees, with income type being income from remuneration for personal services - continuous labor services), with no need to manually fill in forms, lowering the operational threshold.

2. Core value of the solution: tailored for small and medium-sized platform enterprises

Customer value: help small and medium-sized platform enterprises lacking professional tax personnel legally and compliantly fulfill reporting, agency filing, and withholding obligations, improving tax calculation efficiency while greatly reducing tax compliance costs;

Business value: During the policy dividend period, help platform enterprises quickly meet compliance requirements, attract more practitioners to join, and at the same time expand customer resources and increase business revenue for partner companies.

"Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises"and its supporting policies's implementation imposes more refined requirements on the compliance management of platform enterprises. From store cancellation and operator changes to revenue recognition, every link must be precisely controlled. Kailing Technology's tax calculation and filing solution can not only help platform enterprises fully understand policy requirements and avoid compliance risks, but also reduce tax management costs and improve operational efficiency through full-chain digital tools. For small and medium-sized internet platform enterprises, choosing a professional compliance solution is both a necessary measure to respond to policy supervision and an important support for achieving steady business development.

For detailed solutions, please consult Kailing Technology:https://www.kailingteck.com/ 。

As a comprehensive business-finance-tax digitalization solution service provider, Kailing Technology provides business-finance-tax management digital transformation products and operational services for various government agencies, institutions, and large, medium, and small enterprises. The product line includes:

Solutions for sales contract management system, procurement contract management system, fully digitalized Leqi interface project, automatic output VAT invoicing system, invoice issuance for individuals system, employee expense control and reimbursement system, input VAT invoice management system, supply chain collaborative reconciliation system, imaging OCR recognition system, automatic financial bookkeeping system, electronic accounting archives system and other businesses, comprehensively advancing the digitalization process across various fields.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.