The first October submission is approaching! Kailing Technology reminds: platform enterprises need to deploy tax-related reporting interfaces as soon as possible, with details of a one-click solution attached

Starting October 1, 2025, the State Taxation Administration's Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises and supporting announcements were formally implemented. Internet platform enterprises must, for the first time, complete the reporting of identity information and income information of practitioners on the platform during October 1–31, and fulfill obligations for individual income tax withholding filing and VAT and surtax agency filing. As policy implementation approaches, Kailing Technology particularly reminds: small and medium-sized internet platform enterprises need to deploy tax-related reporting interfaces as soon as possible to avoid overdue violations due to insufficient preparation; at the same time, Kailing Technology has launched a "full-process tax compliance solution" that can solve data integration, real-time tax calculation, and compliant reporting challenges with one click, helping enterprises easily meet policy requirements.

I. Policy Red Lines Highlighted: First Reporting in October + Multiple Overlapping Obligations

According to Announcement No. 15 of 2025 (tax-related information reporting) and No. 16 of 2025 (withholding and tax payment on behalf) of the State Taxation Administration, platform enterprises must clarify three core obligations, and the first reporting window is only 31 days, making time urgent:

(1) Coverage:The followingAll platforms must be compliant, with clear responsibilities for domestic and overseas entities

This policy covers almost all for-profit internet platforms, including but not limited to:

- Online commodity sales, online live streaming, online freight, flexible employment platforms;

- Provides service platforms for education, healthcare, consulting, training, advertising, technical services, etc.;

- Aggregation platforms that provide basic architecture services for mini-programs/quick apps;

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

At the same time, the division of responsible entities for domestic and overseas platforms is clear: domestic platforms use the "holder of the value-added telecommunications business operating license" as the primary reporting entity; if there is no license, the "internet information service filing party" is responsible; for overseas platforms with operating entities in China, the domestic licensed entity reports, and if there is no domestic entity, a domestic agent must be designated to avoid a "responsibility vacuum."

(II) Reporting content: 3 types of core information must be reported, live streaming platforms need additional supplements

The information platform enterprises must report falls into three major categories, and data must be ensured to be authentic and complete:

1. Basic enterprise information:The "Internet Platform Enterprise Basic Information Submission Form" must be submitted "within 30 days from the date of engaging in internet business operations," and updates must be made within 30 days after information changes;

2. Practitioner identity information:The "Platform Operator and Practitioner Identity Information Submission Form" must be submitted. Registered operators must provide a unified social credit code, store identifier, etc.; unregistered practitioners must provide name, ID number, contact information, etc.; special note: online live streaming platforms must additionally submit the "Platform Live Streaming Personnel Service Agency and Network Anchor Relationship Form" to clarify the cooperative relationship between anchors and service agencies;

3. Practitioner income information:The "Platform Operator and Practitioner Income Information Submission Form" must be submitted quarterly, including total income (including monetary/non-monetary forms), refund amount, and net income, and the income recognition time is "the day payment is received or the claim voucher is obtained"; for overseas platforms selling services to domestic parties, reporting is required only when the quarterly cumulative net transaction amount with a single domestic buyer exceeds 5,000 yuan.

(3) Declaration obligations: "dual declaration" of individual income tax + VAT, with access to preferential policies

Besides information reporting, platform enterprises also need to fulfill two major filing obligations, and the policy clarifies the operating rules:

1.Individual income tax withholding:Prepayment is calculated according to the "cumulative withholding method," with the formula: tax to be withheld and prepaid for the current period = (cumulative income-Cumulative expenses-cumulative deduction expenses, etc.) × withholding rate-Quick deduction-Cumulative prepaid tax amount, where cumulative expenses are calculated at 20% of income, and the cumulative deduction is calculated at 5,000 yuan/month × number of service months。

2. VAT and surcharge agency services:Practitioners with monthly income below RMB 100,000 can enjoy the VAT exemption benefit, with the 3% levy rate reduced to 1%; if cumulative income exceeds RMB 5 million over 12 consecutive months, the platform must guide them to register as a market entity and file independently; before filing on behalf of practitioners, identity verification and written authorization of practitioners must be completed, monthly filing must be completed within the 15th day of the following month, and those with multi-platform income exceeding the tax exemption threshold must additionally fill out the "Consolidated Filing Form."

In addition, if a platform enterprise has completed "individual income tax withholding + VAT agency handling" and paid all taxes and fees, it may use tax payment certificates, filing forms, and other documents as pre-tax deduction vouchers for corporate income tax, but it must retain materials such as real-name verification records and transaction details for inspection.

(4) Consequences of violations: credit evaluation + public disclosure, risks not to be ignored

If information is not reported or filings are not made as required, platform enterprises will face two major risks: first, handling in accordance with Article 10 of the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises, and inclusion in the tax payment credit evaluation; second, if there are "2 or more violations within one year," the tax authority will publicly disclose this to society, affecting the enterprise's brand reputation and business cooperation.

II. Platform enterprises face challenges: three major pain points hinder compliance

For small and medium-sized internet platform enterprises, policy implementation faces obvious shortcomings; if handled manually alone, reporting deadlines are easily missed:

1. Difficult data integration:It is necessary to simultaneously manage three types of data: "basic information of practitioners, order income information, and commission and fee ledgers," and the data sources are scattered (such as order systems, payment systems, and user systems), making manual aggregation inefficient and error-prone;

2. Complex real-time tax calculation:Individual income tax, VAT, and surcharges must be calculated in real time for each order. If practitioners agree on "after-tax income settlement," pre-tax income must also be reverse-calculated; scenarios such as cross-month payment failures require adjusting filing data, and the correction process is cumbersome;

3. Insufficient professional capability:Most small and medium-sized platforms do not have dedicated tax personnel and are unfamiliar with the filling specifications for submission forms (such as the 10 categories of forms in the annex to Announcement No. 15) and the operation of filing systems, making them prone to violations caused by "filling errors."

III. Kailing Technology one-click solution: full-process coverage, directly addressing compliance challenges

In response to policy requirements and platform pain points, Kailing Technology creates "data source management"- Tax calculation management- A full-process solution for tax-related information reporting, enabling "automatic data integration, real-time tax calculation, and one-click filing submission" without enterprises needing to build an additional technical team:

(1) Data Source Management — Unified Integration of Tax-Related Data, Consolidating the Compliance Foundation

This module can integrate all tax-related data sources within the platform, achieving "one-time entry, multi-end reuse," corresponding to the reporting basis of "identity information + income information" required by policy:

- Practitioner basic information management: records real-name registered user information within the platform (including deregistration status), automatically generates the "Platform Operator and Practitioner Identity Information Submission Form," supports real-time updates of information changes, and avoids duplicate submissions;

- Practitioner income information management: connects with the order system and payment system, automatically captures the total income amount, refund amount, and net income amount of each transaction, generates income information ledgers quarterly, and directly links to VAT filing-on-behalf forms and individual income tax remuneration for labor services filing forms;

- Commission and fee ledger management: record the commissions and fees the platform collects from practitioners, ensuring complete income information reporting and meeting tax authorities' regulatory requirements to "back-calculate platform income and prevent tax evasion."

(II) Tax Calculation Management — Real-Time Precise Tax Calculation, Solving Complex Scenarios

This module is developed according to the tax calculation rules of Announcement No. 16, supporting "real-time calculation + dynamic adjustment" to ensure compliant tax calculation for each order:

- VAT and surcharge calculation: automatically applies preferential policies such as "exemption for monthly sales below RMB 100,000, 3% reduced to 1%," calculates taxes payable on behalf in real time based on orders, and generates tax details;

- Individual income tax calculation: automatically calculate the individual income tax to be withheld for each order according to the "cumulative withholding method," supporting the dedicated calculation logic for "remuneration for labor services (continuous labor services)";

- Pre-tax income calculation: if practitioners agree on after-tax settlement, the system can back-calculate pre-tax income based on after-tax income and the applicable tax rate, ensuring the tax calculation base is accurate;

- Corrected filing management: for scenarios such as cross-month payment failures, automatically determine "before/after filing" differences — failures before filing adjust current-period data, while failures after filing generate the materials required for bureau-side corrected filing, simplifying the operation process.

(3) Tax-related information reporting—one-click connection to the tax system, eliminating manual operations

This module directly connects to the electronic tax bureau and tax data interfaces, supporting all reporting and filing functions required by policy, without the need for enterprises to manually fill out forms:

- Information reporting function: automatically generate the "Internet Platform Enterprise Basic Information Reporting Form" and "Income Information Reporting Form for Operators and Employees on the Platform" required by Announcement No. 15, support one-click reporting of "identity information + income information", with the first report (October 1- 31st) can be submitted by appointment in advance;

- Filing handling functions: includes three sub-functions—"VAT and surcharges agency filing, VAT and surcharges summary filing, individual income tax withholding filing"—VAT filing automatically matches preferential policies, individual income tax filing supports a dedicated report for "practitioner labor remuneration income", and tax payment certificates are automatically obtained after filing is completed;

- Data reuse mechanism: tax data already generated in the "Tax Calculation Management" module and identity data in the "Data Source Management" module can be directly synchronized to the filing step, with no need for repeated entry, avoiding filing errors caused by "data inconsistency."

As October approaches, tax-related information reporting and filing on behalf of others have become "required actions" that all internet platform enterprises must complete. Deploying a professional tax compliance system in advance is the optimal solution to meet the challenge. Kailing Technology has prepared a mature, stable, and efficient solution that can help platform enterprises quickly connect and deploy seamlessly, ensuring the first submission is successfully completed before October 31 and a smooth transition to the new stage of tax compliance.

Contact Kailing Technology now to get dedicated solution details and technical integration, safeguarding your platform's compliance：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.