Regulations on the Reporting of Tax-Related Information of Internet Platform Enterprises, adopted at the 61st Executive Meeting of the State Council on June 13, 2025, are hereby promulgated and shall enter into force from the date of promulgation.

Premier: Li Qiang

June 20, 2025

Regulations on the Reporting of Tax-Related Information of Internet Platform Enterprises

Article 1 In order to regulate the reporting of tax-related information of the operators and practitioners on the platforms by internet platform enterprises to tax authorities, enhance the efficiency of taxpayer services and tax administration, safeguard the legitimate rights and interests of taxpayers, foster a fair and unified tax environment, and promote the orderly and healthy development of the platform economy, the Regulations are formulated in accordance with Tax Collection and Administration Law of the People’s Republic of China and E-commerce Law of the People’s Republic of China. 

Article 2 Internet platform enterprises shall, in accordance with the Regulations, submit tax-related information such as the identity and income information of the operators and practitioners on their platforms to the tax authorities in charge.

For purposes of the Regulations, “internet platform enterprises” refer to operators of e-commerce platforms as prescribed in E-commerce Law of the People’s Republic of China, as well as other legal persons or non-legal person organizations that provide for-profit services such as providing premises for online business operations, transaction matching, information release, etc.; “Practitioners” refer to natural persons who provide for-profit services in their own name on internet platforms.

Article 3 Internet platform enterprises shall submit to the tax authorities in charge information such as the platform’s domain name, business type, unified social credit code and names of the relevant operating entities within 30 days from the date of implementation of the Regulations or within 30 days from the date of engaging in internet business operations.

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

Where practitioners engaging in convenience services such as delivery, transport, or housekeeping on the internet platforms are entitled to tax preferences in accordance with the law or are not liable for tax, the internet platform enterprise is not required to submit their income information. Tax-related information that has already been submitted by the internet platform enterprise when handling tax-related matters such as withholding filing and proxy filing for the operators and practitioners on the platform in accordance with the regulations shall not be required to be submitted repeatedly.

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

Tax authorities shall provide safe and reliable channels for the submission of tax-related information, actively apply modern information technology, provide interface services such as direct submission and uploading, and offer consultation services such as policy interpretation and Q&As.

Article 6 Internet platform enterprises shall verify the tax-related information of the operators and practitioners on their platforms and be responsible for its authenticity, accuracy and completeness. Tax authorities may inspect the tax-related information submitted by internet platform enterprises based on the needs of tax supervision. Where the platform enterprise has fulfilled its verification obligations, it shall not be held accountable for any inauthenticity, inaccuracy, or incompleteness due to the fault of operators or practitioners on the platform.

Article 7 When tax authorities conduct tax examinations in accordance with the law or have identified tax risks, they may require internet platform enterprises and relevant parties to provide tax-related information such as contract orders, transactional details, bank accounts, and logistics of operators or practitioners on the platform suspected of violating the law. Internet platform enterprises and relevant parties shall truthfully provide information in accordance with the time limit, manner and contents required by tax authorities.

Article 8 Industry and information technology, human resources and social security, transport, market regulation, and cyberspace administration departments shall strengthen the sharing of tax-related information with tax authorities. Tax authorities shall not require internet platform enterprises to repeatedly submit the tax-related information that can be obtained through information sharing.

Article 9 Internet platform enterprises shall, in accordance with laws, administrative regulations and relevant state regulations, properly retain tax-related information of operators and practitioners on their platforms.

Tax authorities shall keep the obtained tax-related information confidential in accordance with the law, establish the tax-related information security management system in accordance with laws, administrative regulations and relevant state regulations, bear the responsibility of data protection, 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 rectifications within a prescribed time period; if it fails to do so, a penalty of more than 20,000 yuan and not exceeding 100,000 yuan shall be imposed. Under serious circumstances, the enterprise shall be ordered to suspend operations for rectification and a penalty of more than 100,000 yuan and not exceeding 500,000 yuan shall be imposed:

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

2) Concealing, falsely reporting or omitting tax-related information, or causing such information to be inauthentic, inaccurate, or incomplete due to the enterprise’s fault;

3) Refusing to submit or provide tax-related information.

Article 11 Where tax authorities or their staff members have illegal acts in the management of tax-related information reporting by internet platform enterprises, they shall be held legally responsible in accordance with relevant laws and administrative regulations.

Article 12 Internet platform enterprises are not required to submit tax-related information of operators and practitioners on the platform relating to periods before the implementation of the Regulations.

Overseas internet platform enterprises providing for-profit services within the territory of the People’s Republic of China shall submit tax-related information of operators and practitioners on their platforms in accordance with the regulations of the taxation department of the State Council.

Article 13 The taxation department of the State Council shall formulate implementation measures in accordance with the Regulations.

Article 14 The Regulations shall enter into force from the date of its promulgation.

All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail.