【12366问答】互联网平台企业报送涉税信息相关问答

Core Viewpoint - The article discusses the requirements and procedures for internet platform enterprises in China to report tax-related information, as mandated by the State Taxation Administration's announcement. Group 1: Reporting Time and Method - Internet platform enterprises must report their basic information to the tax authority within 30 days of starting their internet business and within 30 days of any changes to this information [2][3] - Quarterly, these enterprises are required to report identity information of operators and employees, as well as income information from the previous quarter [2] - The first reporting under the new regulations must occur between July 1 and July 30, 2025, for basic information, and between October 1 and October 31, 2025, for identity and income information [3] Group 2: Main Content of Tax Information Reporting - The reporting content includes basic information of the internet platform enterprise, identity information of operators and employees, and specific forms for different types of services [4][5] - For live streaming platforms, additional forms related to the relationship between service institutions and streamers must be submitted [5] - Changes in reported identity information must be indicated during subsequent submissions, while unchanged information does not require resubmission [5] Group 3: Determining Reporting Entities - The entity responsible for reporting tax information is determined based on whether the internet platform has multiple operating entities and their licensing status [6] - If multiple entities exist, the one with a valid value-added telecommunications business license will report; if none have such a license, the one with internet information service filing will report [6] Group 4: Scope of Reporting Internet Platform Enterprises - The scope of reporting includes various types of platforms such as e-commerce, live streaming, freight, flexible employment, and those providing various services like education, medical, and consulting [8] - Platforms providing aggregation services or basic infrastructure for mini-programs and quick applications are also included in the reporting requirements [8]