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]

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]

Core Points - The Chinese government has implemented the "Regulations on Tax Information Reporting for Internet Platform Enterprises," which aims to clarify tax obligations for platform companies and their operators [1][2] - The tax burden for most platform enterprises and operators will not significantly change, as they are required to fulfill procedural obligations without altering their tax liabilities [1] - Small and micro enterprises, as well as low-income workers on these platforms, will benefit from tax incentives, maintaining their current tax burden [1] - Operators previously hiding income will see their tax liabilities return to normal levels based on reported tax information [1] - Adjustments have been made to the withholding and prepayment methods for labor remuneration, allowing for a cumulative withholding method and deductions of 5,000 RMB per month, with a progressive tax rate of 3%-45% [1] Tax Reporting Details - Labor remuneration income for platform workers includes earnings from various services such as live streaming, education, medical services, delivery, and more [2] - Operators and workers without market entity registration who earn income through the platform from sales or transportation services are classified as business income [2] - Foreign workers receiving service income from domestic internet platform enterprises will have their value-added tax withheld and paid by the domestic enterprises [2]

Core Viewpoint - The State Taxation Administration has issued two announcements regarding the reporting of tax-related information by internet platform enterprises and the handling of withholding tax declarations for personnel working on these platforms [1] Group 1 - The first announcement clarifies the specific operational matters for internet platform enterprises in reporting tax-related information [1] - The second announcement outlines the procedures for internet platform enterprises to handle withholding tax declarations and related matters for their personnel [1]

Core Points - The State Taxation Administration has announced the implementation of the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" approved by the State Council [1] - Internet platform enterprises are required to report identity information and income data of operators and employees on a quarterly basis to their tax authorities [1] - The regulations specify that income information of workers engaged in delivery, transportation, and domestic services who are eligible for tax benefits or exempt from taxation does not need to be reported [1] - Information related to tax matters prior to the implementation of the regulations does not need to be submitted by internet platform enterprises [1]

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding tax information reporting, aimed at enhancing tax service efficiency and promoting a fair tax environment for the platform economy. Summary by Sections Reporting Obligations - Internet platform enterprises are required to report identity and income information of operators and employees to tax authorities by the end of the month following each quarter [1]. Exemptions from Reporting - Certain income information from workers engaged in delivery, transportation, and domestic services who enjoy tax benefits or are not required to pay taxes is exempt from reporting, as well as tax information prior to the implementation of the regulations [1]. Reduction of Reporting Burden - The regulations specify that information already reported during withholding or agency declarations does not need to be reported again, and tax authorities must provide secure reporting channels and convenient service interfaces [1]. Confidentiality Obligations - Internet platform enterprises must properly store tax information of operators and employees, while tax authorities are mandated to keep this information confidential and establish security management systems [2]. Legal Responsibilities - The regulations outline corresponding legal responsibilities for various violations related to the reporting of tax information [3].

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aiming to enhance tax service efficiency, protect taxpayer rights, and promote a fair tax environment [3][4]. Summary by Sections Section 1: Purpose and Scope - The regulations are designed to standardize the reporting of tax-related information by internet platform enterprises, ensuring compliance with existing tax laws and promoting healthy development of the platform economy [3]. Section 2: Reporting Requirements - Internet platform enterprises must report identity and income information of platform operators and personnel to their tax authorities within 30 days of the regulation's implementation or starting their business [4]. - Quarterly reporting of identity and income information is required, with specific exemptions for certain service providers [4]. Section 3: Data Submission and Verification - Enterprises must submit tax information through secure channels and are responsible for verifying the accuracy and completeness of the information provided [5][6]. - Tax authorities can request additional information for verification purposes [7]. Section 4: Information Sharing and Confidentiality - Various government departments are encouraged to share tax-related information to avoid redundant reporting by internet platform enterprises [8]. - Tax authorities are mandated to maintain confidentiality of the information received [7]. Section 5: Penalties for Non-compliance - Penalties for failing to comply with reporting requirements include fines ranging from 20,000 to 100,000 yuan, with more severe penalties for serious violations [7]. Section 6: Applicability to Foreign Enterprises - Foreign internet platform enterprises providing services in China must also comply with these reporting regulations [9]. Section 7: Implementation - The regulations will take effect immediately upon publication [11].

Core Viewpoint - The article discusses the newly implemented regulations for internet platform enterprises regarding the reporting of tax-related information to tax authorities, aimed at enhancing tax service efficiency and promoting a fair tax environment for the platform economy [1][2]. Group 1: Reporting Obligations - Internet platform enterprises are required to report identity and income information of platform operators and employees to tax authorities by the end of the month following each quarter [1]. - Certain exemptions from reporting are established, including income information of workers engaged in delivery, transportation, and domestic services who are eligible for tax benefits or are not required to pay taxes [1]. - Measures to reduce reporting burdens are outlined, allowing for the use of previously submitted tax information and data obtained through government information sharing, thus avoiding duplicate reporting [1]. Group 2: Confidentiality and Security - Internet platform enterprises must properly maintain the confidentiality of tax-related information of their operators and employees, while tax authorities are mandated to keep this information secure and establish a management system for tax information security [2]. Group 3: Legal Responsibilities - The regulations specify corresponding legal responsibilities for various violations, ensuring accountability among internet platform enterprises [3].