Provisions on the Reporting of Tax-related Information by Internet Platform Enterprises2025-06-20 10:06:19
Provisions on the Reporting of Tax-related Information by Internet Platform Enterprises
Order of the State Council of the People's Republic of China No. 810
June 20, 2025
The Provisions on the Reporting of Tax-related Information by Internet Platform Enterprises, adopted at the 61st Executive Meeting of the State Council on June 13, 2025, are hereby issued and shall come into force on the date of issuance.
Li Qiang, Premier
Provisions on the Reporting of Tax-related Information by Internet Platform Enterprises
Article 2 Internet platform enterprises shall, in accordance with these Provisions, report tax-related information, such as the identity information and income information of on-platform business operators and individual service providers, to their competent tax authorities.
For the purposes of these Provisions, the term "internet platform enterprises" refers to e-commerce platform operators as defined in the E-commerce Law of the People's Republic of China, as well as other legal persons or unincorporated organizations that provide profit-making services such as online business venues, transaction facilitation, or information release for online transactions.
The term "individual service providers" refers to natural persons who, in their own name, provide profit-making services via internet platforms.
Article 3 An internet platform enterprise shall, within 30 days from the date on which these Provisions take effect or within 30 days from the date on which it commences internet-based business operations, report to its competent tax authority the domain name of the platform, the business type, the unified social credit code and name of the related operating entity, and other relevant information.
Article 4 An internet platform enterprise shall, within the month following the end of each quarter, report to its competent tax authority the identity information of on-platform business operators and individual service providers, as well as their income information for the preceding quarter, in accordance with the specific categories and contents of identity and income information prescribed by the tax authority under the State Council.
Where individual service providers who engage in convenience labor services such as delivery, transportation, or domestic services on internet platforms are entitled to tax incentives or are exempt from taxation under the law, the internet platform enterprise is not required to report their income information. Tax-related information that has already been submitted by the internet platform enterprise when handling tax-related matters-such as withholding declarations or filing declarations on behalf of on-platform business operators and individual service providers-in accordance with regulations does not need to be resubmitted.
Article 5 Internet platform enterprises shall report tax-related information through networks or other means in accordance with the data scope and standards for tax-related information prescribed by the tax authority under the State Council.
Tax authorities shall provide secure and reliable channels for reporting tax-related information, proactively utilize modern information technology to offer direct reporting, uploading and importing interfaces, and provide policy interpretation and consultation services including responses to inquiries.
Article 6 An internet platform enterprise shall verify the tax-related information of the on-platform business operators and individual service providers, and shall be responsible for its authenticity, accuracy, and completeness. The tax authority may, as required by tax regulation, verify the tax-related information submitted by the internet platform enterprise. If the internet platform enterprise has fulfilled its verification obligation for the submitted tax-related information, it shall not be held liable if the information is inauthentic, inaccurate, or incomplete due to the fault of the on-platform business operator or individual service provider.
Article 7 When conducting tax inspections in accordance with the law or upon identifying any tax-related risks, the tax authority may require an internet platform enterprise and relevant parties to provide tax-related information, such as contracts, orders, transaction details, fund accounts, and logistics related to the platform-based business operators and individual service providers suspected of violating laws. The internet platform enterprise and relevant parties shall truthfully provide such information within the time frame, manner, and scope required by the tax authority.
Article 8 Authorities responsible for industry and information technology, human resources and social security, transport, market regulation, and cyberspace administration shall strengthen tax-related information sharing with tax authorities. Tax authorities shall not require internet platform enterprises to resubmit tax-related information that can be obtained through information sharing.
Article 9 Internet platform enterprises shall, in accordance with laws, administrative regulations, and relevant national regulations, properly retain the tax-related information of on-platform business operators and individual service providers.
Tax authorities shall lawfully maintain the confidentiality of the tax-related information they have obtained, and in accordance with laws, administrative regulations, and relevant national regulations, establish tax-related information security management systems, fulfill data security protection responsibilities, and ensure the security of tax-related information.
Article 10 Where an internet platform enterprise commits any of the following acts, the tax authority shall order it to make corrections within a prescribed time limit; if it fails to do so within the time limit, a fine of between CNY 20,000 and CNY 100,000 shall be imposed. If the circumstances are serious, the enterprise shall be ordered to suspend its business for rectification and be imposed a fine of CNY 100,000 up to CNY 500,000:
(1) Failing to report or provide tax-related information within the prescribed time limit;
(2) Underreporting, falsely reporting, or omitting tax-related information, or causing such information to be inauthentic, inaccurate, or incomplete due to the fault of the internet platform enterprise; or
(3) Refusing to report or provide tax-related information.
Article 11 Any tax authority or its employee who commits a violation in the management of tax-related information reporting by internet platform enterprises shall be held legally liable in accordance with relevant laws and administrative regulations.
Article 12 An internet platform enterprise is not required to report the tax-related information of on-platform business operators and individual service providers generated prior to the implementation of these Provisions.
An overseas internet platform enterprise that provides profit-making services within the territory of the People's Republic of China shall report tax-related information of on-platform business operators and individual service providers in accordance with the regulations of the tax authority under the State Council.
Article 13 The tax authority under the State Council shall formulate implementation measures in accordance with these Provisions.
Article 14 These Provisions shall come into force on the date of issuance.
