一文读懂互联网平台涉税报送新规，影响几何

Core Viewpoint - A new policy has been introduced to create a fair and unified tax environment for online and offline platforms, promoting the healthy development of the platform economy. The policy requires internet platform companies to report tax-related information quarterly to tax authorities, starting in October 2025 [1][5]. Summary by Sections Policy Implementation - The State Council has released the "Regulations on Tax Information Reporting by Internet Platform Enterprises," mandating quarterly reporting of identity and income information of platform operators and employees [1][5]. - The first reporting will begin in October 2025, with specific categories and content of information to be defined by the tax authorities [5]. Background and Rationale - The rapid growth of China's platform economy has raised concerns about tax evasion, particularly among high-earning individuals like online streamers who may hide income [3][10]. - Internationally, similar regulations have been adopted, such as the EU's directive requiring platform operators to report seller information [3][4]. Impact on Stakeholders - The new regulations are not expected to significantly change the tax burden for most compliant platform operators and employees. Many small businesses and low-income workers will continue to benefit from tax exemptions [8][9]. - However, those previously hiding income will now be required to pay taxes based on reported information, restoring their tax burden to normal levels [8][10]. Compliance and Enforcement - The regulations outline penalties for non-compliance, including fines ranging from 20,000 to 100,000 yuan for failing to report or providing false information [6]. - Measures will be taken to ensure the security and confidentiality of the reported information, including encryption and access controls [6]. Future Developments - The tax authorities will provide further guidance and support to internet platform companies to ensure smooth compliance with the new reporting requirements [10]. - The regulations aim to enhance cooperation among departments to effectively monitor and regulate improper business practices within the platform economy [10].