In accordance with the Regulations on the Reporting of Tax-Related Information of Internet Platform Enterprises (hereinafter referred to as the Regulations), the following matters with respect to the reporting of tax-related information of internet platform enterprises are hereby announced:

I. Scope of Internet Platform Enterprises Required to Submit Tax-Related Information

Internet platform enterprises that are required to submit tax-related information under the Regulations include enterprises operating the following platforms:

1. Online platforms for selling goods;

2. Live-streaming platforms;

3. Online freight platforms;

4. Freelance platforms;

5. Platforms providing services such as education, medical care, travel, consulting, training, brokerage, design, performance, advertising, translation, agency, technical services, audio-visual content, gaming and entertainment, online literature, video/image generation, online lending, etc.;

6. Platforms that provide aggregation services for other internet platforms;

7. Mini-programs, quick apps, etc. that provide for-profit services to operators and practitioners engaged in online transactions on the platforms, as well as platforms that provide basic infrastructure services for such mini-programs and quick apps;

8. Other platforms that provide for-profit services to operators and practitioners engaged in online transactions on the platforms.

Where an internet platform within the territory of the People’s Republic of China (hereinafter referred to as China) has multiple operating entities, the tax-related information shall be submitted by the enterprise that has legally obtained a Value-Added Telecommunications Business Operating License. If none of the operating entities has obtained such a license, the enterprise that has performed Internet Information Service Record Filing shall submit the information. If none of the operating entities has either obtained the license or performed record filing, the enterprise providing for-profit service, such as providing premises for online business operations to operators and practitioners in the platform, shall submit the information.

Where an internet platform enterprise outside the territory of People’s Republic of China (hereinafter referred to as overseas) has established operating entities within China, the tax-related information shall be submitted by the domestic enterprise that has legally obtained a Value-Added Telecommunications Business Operating License. If none of the domestic operating entities has obtained such a license, the information shall be submitted by the domestic operating entity that provides services such as merchant onboarding, store operations, marketing and promotion, etc. to operators and practitioners of the overseas platform. If the overseas internet platform enterprise has not established any operating entity within China, it shall designate a domestic agent to submit the information.

For purposes of this Announcement, “overseas internet platform enterprises” refer to legal persons or non-legal person organizations established pursuant to the laws of a foreign country (region) that operate internet platforms through domain names located overseas to provide for-profit services to domestic operators and practitioners of platforms within China or domestic buyers, such as providing premises for online business operations, transaction matching, information release, etc.

II. Contents of Tax-Related Information to Be Submitted

A. Basic Information of the Internet Platform Enterprise

The internet platform enterprise shall complete the Reporting Form of Basic Information of Internet Platform Enterprises (Annex 1). If there are any changes to the basic information, the changes should be indicated at the time of filing the form.

B. Identity Information of Operators and Practitioners on the Platform

1. The enterprise shall complete the Reporting Form of Identity Information of Operators and Practitioners on the Platform (Annex 2), providing the following identity information of the operators and practitioners on the platform:

(1) Name, Unified Social Credit Code (taxpayer identification number), address, store (user) name, store (user) unique identifier, professional services organization identifier, and contact information of the platform operators that have obtained registration certificates.

“Professional services organization” refers to a specialized organization that provides planning, operations, brokerage, training, and other services through internet platforms to operators and practitioners on the platform for their online transaction activities.

(2) Name, ID type, ID number, country/region, address, store (user) name, store (user) unique identifier, and contact information of the platform operators and practitioners that have not obtained registration certificates.

2. Internet platform enterprises operating a live-streaming platform shall also file the Relationship Form of Live-Streamer Service Agencies and Live-Streamers on the Platform (Annex 3).

“Live-streamer service agencies” refer to specialized agencies that provide planning, operations, brokerage, training, and other services to live-streamers for their online performances, game broadcasting, audio-visual content services, etc.

“Live-streamers” refer to practitioners who, based on the internet, speak or show up in front of the camera through live streaming, real-time interaction, or uploading audio/video programs, to provide online performances, game broadcasting and audio-visual content services.

3. Internet platform enterprises that provide basic infrastructure services for mini-programs, quick apps, etc., or aggregation services for internet platforms shall also file the Reporting Form of Identity Information of Platform Enterprises on the Platform (Annex 4).

4. If there are any changes to the above identity information, the internet platform enterprise shall indicate the status of the change when submitting the Reporting Form of Identity Information of Operators and Practitioners on the Platform, the Relationship Form of Live-Streamer Service Agencies and Live-Streamers in the Platform, and the Reporting Form of Identity Information of Platform Enterprises on the Platform; if there is no change, the internet platform enterprise is not required to submit the information repeatedly.

5. Overseas internet platform enterprises are not required to submit identity information of overseas operators and practitioners on the overseas platform.

C. Income Information of Operators and Practitioners on the Platform

1. The internet platform enterprise shall file the Reporting Form of Income Information of Operators and Practitioners on the Platform (Annex 5), reporting the following income information of the operators and practitioners on the platform for the previous quarter:

(1) Income from the sale of goods, services, and intangible assets, including gross income, refund amount, net income, etc.;

(2) Income from other online transaction activities;

(3) Number of transactions (orders).

Gross income refers to the total sales proceeds (the sum of total price and VAT) received by the operators and practitioners on the platform from online transaction activities in the current period, including monetary and non-monetary economic benefits, without deducting subsidies from platform enterprises, government agencies, payment entities, or commissions, service fees and other payments to platform enterprises.

Refund amount refers to the amount of refunds for the return of goods, refunds without the return of goods, and service refunds incurred in the current period.

Net income refers to the net amount by deducting the refund amount from the gross income in the current period.

Non-monetary benefits received such as virtual currencies legally issued by the internet platform shall be converted into RMB amount to calculate income, in accordance with the platform’s conversion rules on the date when the non-monetary benefit is actually obtained.

Income of the platform operators and practitioners is recognized on the date when the sales proceeds are received or when the receipt for the sales proceeds obtained is claimed.

2. Overseas internet platform enterprises shall file the Reporting Form of Tax-Related Information for Overseas Operators and Practitioners on the Platform (Annex 6), reporting the income information of overseas operators and practitioners on the platform from the sale of services and intangible assets to domestic buyers in the previous quarter. If the quarterly cumulative net transaction amount with a single domestic buyer does not exceed 5,000 yuan, the overseas platform enterprise is temporarily exempted from reporting the income information related to the sale of services and intangible assets to that  domestic buyer.

D. Tax-Related Information of Live-Streamers and Partners

Where an operator in the platform (excluding natural persons) obtains live-streaming-related income via the internet platform and makes payments to live-streamers or other entities, individual businesses and natural persons cooperating with the live-streamers (hereinafter referred to as partners), it shall file the Reporting Form of Tax-Related Information for Live Streaming (Annex 7) to report the identity and income information of the live-streamers and partners to the tax authority in charge.

III. Time and Methods for Tax-Related Information Submission

A. Time

Internet platform enterprises shall submit basic information within 30 days from the date  the enterprise begins internet business operations. Where there are changes to the basic information, it shall be submitted within 30 days from the date of the change.

Internet platform enterprises shall submit the identity and income information of the previous quarter of the operators and practitioners on the platform within the following month after the end of the quarter.

B. Submission Channels

Internet platform enterprises may submit tax-related information to the tax authority in charge through the following channels:

1. Electronic Tax Bureau;

2. Direct data-interface connection;

3. Other channels designated by tax authorities.

C. First Submission Upon Implementation of the Regulations

1. Internet platform enterprises that have already been engaged in internet business operations before the Regulations take effect shall submit basic information between July 1 and July 30 2025 to the tax authorities in charge.

2. Internet platform enterprises should submit the identity and income information of operators and practitioners on the platform between October 1 and October 31 2025 for the first time.

D. Extensions, Corrections and Termination of Submission

1. If internet platform enterprises are unable to submit tax-related information on time due to force majeure, they shall file the Application for Extension of Tax-Related Information Submission (Annex 8). If the application is approved by the tax authority in charge and a Notice of Extension for Submission of Tax-related Information (Annex 9) is issued, the submission deadline can be extended. For applications that do not meet the requirements, the tax authority in charge shall issue a Notice of Disapproval for Extension of Tax-related Information Submission (Annex 10).

2. If an internet platform enterprise discovers the submitted tax-related information is incorrect, it shall make amended filings with the tax authority in charge within 30 days from the date of discovery.

3. When an Internet platform enterprise terminates its internet business operations, it shall submit the Reporting Form of Basic Information of Internet Platform Enterprises to the tax authority in charge, fill in the “end of operation time” within 30 days from the date of termination of the business operations, and at the same time report tax-related information of the operators and practitioners on the platform for the current period.

IV. Reporting of Tax-Related Information by Internet Platform Enterprises and Relevant Parties

When tax authorities conduct tax inspections in accordance with the law or discover tax-related risks and require tax-related information to be provided, internet platform enterprises and relevant parties, such as third-party payment entities related to online transaction activities, shall cooperate provide tax-related information of operators and practitioners suspected of violating the law in the platform such as contract orders, transaction details, capital accounts, and logistics in accordance with the requirements of the tax law enforcement documents issued by the tax authorities. Refusal to provide or concealment of the information on grounds of technical limitations, account restrictions, or data-access rights permission shall not be allowed.

Where tax authorities other than the tax authority in charge of the internet platform enterprise and relevant parties identify tax-related  risks, with the approval of the head of a tax authority at or above the level of a city with districts or an autonomous prefecture, a Notice of Tax Matters may be issued via the tax authority in charge of the internet platform enterprise and relevant parties to require internet platform enterprises and relevant parties to provide tax-related information of operators and practitioners suspected of violating the law on the platform, such as contract orders, transaction details, capital accounts, and logistics.

During tax inspections, tax authorities require  internet platform enterprises and relevant parties to provide tax-related information of operators and practitioners on the platform, such as contract orders, transaction details, bank accounts, logistics data, which shall follow the relevant provisions of Tax Collection and Administration Law of the People's Republic of China.

V. Handling of Failure to Submit and Provide Tax-Related Information Required

Internet platform enterprises that fail to submit or provide tax-related information as required, tax authorities shall handle the matter in accordance with Article 10 of the Regulations, and the circumstances shall be included in the tax and fee payment credit rating management. If tax-related information is not submitted or provided as required twice or more within a year, tax authorities may disclose the matter to the public.

For operators on the platform that obtain live-streaming-related income through internet platforms and fail to submit tax-related information as required by this Announcement, tax authorities shall handle the matter in accordance with the relevant provisions of Tax Collection and Administration Law of the People's Republic of China.

VI. Other Matters

For internet platform enterprises that settle accounts in currencies other than RMB, the income of operators and practitioners on the platform that is submitted shall be converted into RMB using the central parity exchange rate of the first day of the month on which tax-related information is submitted or the day when the transaction occurred. Once determined, the exchange rate shall not be changed for 12 months.

For operators on the platform that obtain live-streaming-related income through internet platforms, the time and methods for submission, definition of gross income, refund amount, net income, income recognition date, and tax and fee payment credit rating management shall follow the relevant provisions in Sections II, III, and V of this Announcement.

VII. Effective Date

This Announcement enters into force the date of issuance.

It is hereby announced.

Annexes:

1. Reporting Form of Basic Information of Internet Platform Enterprises.xlsx

2. Reporting Form of Identity Information of Operators and Practitioners on the Platform.xlsx

3. Relationship Form of Live-Streamer Service Agencies and Live-Streamers on the Platform.xlsx

4. Reporting Form of Identity Information of Platform Enterprises on the Platform.xlsx

5. Reporting Form of Income Information of Operators and Practitioners on the Platform.xlsx

6. Reporting Form of Tax-Related Information for Overseas Operators and Practitioners on the Platform.xlsx

7. Reporting Form of Tax-Related Information for Live Streaming.xlsx 

8. Application for Extension of Tax-Related Information Submission.xlsx

9. Notice of Extension for Submission of Tax-related Information.xlsx

10. Notice of Disapproval for Extension of Tax-related Information Submission.xlsx

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.