互联网平台企业涉税信息报送新规详解与应对举措

Core Points - The rapid development of the digital economy has led to internet platform companies playing an increasingly important role in economic growth and social progress, while also facing tax management and compliance challenges [1] - The State Taxation Administration and the State Administration for Market Regulation jointly issued the "Regulations on Tax Information Reporting by Internet Platform Enterprises" to enhance tax service and management efficiency, maintain a fair tax environment, and promote the sustainable development of the platform economy [1][23] - The regulations officially took effect on June 20, 2025, with further operational details provided in subsequent announcements [1][2] Purpose - The regulations aim to standardize the reporting of tax information by internet platform enterprises regarding platform operators and employees, protect taxpayer rights, and foster a fair tax environment [3] Involved Parties - Reporting entities include internet platform enterprises responsible for submitting tax information [4][6] - The subjects of reporting are platform operators and employees, defined as individuals providing profit-making services through internet platforms [5] Reporting Content - The reporting content includes four main aspects: basic information of internet platform enterprises, identity information of platform operators and employees, income information of platform operators and employees, and tax information related to live streaming [6][10][11] - Specific details include the submission of basic information such as domain names, business types, and operational entities' social credit codes [8] Reporting Timeline - Internet platform enterprises must report tax information quarterly, with the first report due between October 1 and 31, 2025 [14] - Basic information must be submitted within 30 days of the regulations taking effect or within 30 days of starting internet business operations [14] Reporting Methods - Reporting can be done through various channels, including electronic tax offices and direct data interfaces [14] Tax Compliance and Responsibilities - Internet platform enterprises must verify the authenticity, accuracy, and completeness of the reported information [18] - Non-compliance may result in penalties, including credit evaluation consequences and potential business suspension [15] Impact on Internet Platform Enterprises - Compliance costs for internet platform enterprises are expected to increase due to the need for enhanced internal verification mechanisms and data security measures [19] - Operational efficiency may be affected by strict reporting timelines and the need for close communication with tax authorities [19] Impact on Platform Operators and Employees - Increased tax compliance awareness and pressure on platform operators and employees due to regular reporting of income information [20] - Cross-border e-commerce businesses will also be impacted by the new regulations, promoting tax compliance among foreign internet platform enterprises [20] Recommended Measures - Internet platform enterprises should ensure compliance of their information systems and enhance data governance capabilities [22] - Regular training for employees and proactive communication with tax authorities are essential to mitigate potential tax risks [22] Conclusion - The introduction of the tax information reporting regulations marks a significant step in the institutional development of tax management for internet platform enterprises in China, promoting a fair and transparent market environment [23]