欢迎扫描下方二维码关注： 国家税务总局 关于互联网平台企业报送涉税信息有关事项的公告 国家税务总局公告2025年第15号 根据《互联网平台企业涉税信息报送规定》（以下简称《规定》），现就互联网平台企业报送涉税信息有关事项公告如下： 一、报送涉税信息的互联网平台企业范围 依照《规定》应当报送涉税信息的互联网平台企业，包括运营以下互联网平台的企业： （五）提供教育、医疗、旅行、咨询、培训、经纪、设计、演出、广告、翻译、代理、技术服务、视听资讯、游戏休闲、网络文学、视频图文生成、网络贷款等服务的平 台； （六）为互联网平台提供聚合服务的平台； （七）为平台内的经营者和从业人员从事网络交易活动提供营利性服务的小程序、快应用等，以及为小程序、快应用等提供基础架构服务的平台； （八）其他为平台内的经营者和从业人员开展网络交易活动提供营利性服务的平台。 中华人民共和国境内（以下简称境内）互联网平台有多个运营主体的，由依法取得增值电信业务经营许可证的企业报送涉税信息；运营企业均未取得增值电信业务经营许 可证的，由办理互联网信息服务备案的企业报送涉税信息；运营企业均未取得增值电信业务经营许可证且均未办理互联网信息服务备案的，由 ...

Group 1 - The core viewpoint of the articles highlights the implementation of the "Internet Platform Enterprises Tax Information Reporting Regulations" aimed at reducing the number of "shell platforms" and curbing disordered competition within the platform economy [1][2] - Since the introduction of the regulations in June, over 100 "shell platforms" have been eliminated, indicating a significant impact on the market [1] - The regulations are designed to address issues where platforms were established solely for issuing invoices, thereby inflating reported income without actual business operations [1] Group 2 - Some platform enterprises are attempting new tax evasion methods, such as registering workers as individual businesses to reduce tax liabilities [2] - Tax authorities are focusing on identifying and penalizing illegal activities such as income splitting and false declarations through data comparison and risk analysis [2] - The tax department plans to enhance the enforcement of the new regulations to promote fair tax practices and support the construction of a unified national market [2]

Core Points - The implementation of the "Regulations on Tax Reporting for Internet Platform Enterprises" has seen positive responses from various internet platform companies, with the initial reporting of basic information progressing smoothly [1] - The regulations, published in June this year, require platform enterprises to report basic information such as platform domain names, business types, and names of relevant operating entities by July [1] - The tax authorities are providing guidance and reminders to those platform enterprises that have not yet submitted their basic information, ensuring fair competition among domestic and foreign platform companies [1] - Tax authorities have assisted platform enterprises in mastering standardized reporting methods and criteria during the trial reporting process, laying a solid foundation for the first tax information submission [1]

来源：新华社客户端 记者20日从国家税务总局获悉，相关平台企业已经按照《互联网平台企业涉税信息报送规 定》要求报送基本信息。对于个别尚未报送基本信息的平台企业，税务部门将开展宣传辅导 和约谈提醒。 今年6月，国务院公布实施的《互联网平台企业涉税信息报送规定》明确，平台企业要在今年 7月首次报送包括平台域名、业务类型、相关运营主体名称等在内的自身基本信息。 "在规定公布后，税务总局同步制发了相关配套操作公告，开展多轮次平台企业摸底，形成应 报送平台企业名单。"国家税务总局相关司局负责人说，各地税务机关"点对点"做好宣传辅 导，对"报什么""怎么报"等内容进行详细解读,提供安全、保密、可靠、便捷的信息报送渠 道，健全涉税信息数据管理制度，切实保障涉税数据安全。 此外，规定要求，今年10月，互联网平台企业要向主管税务机关报送平台内经营者和从业人 员身份信息及上季度收入信息。 目前，税务部门已辅导平台企业在试报过程中掌握统一的报送口径、标准和方法，为首次涉 税信息报送打好基础。 les & FR 点击下载中国基金报客户端 ■ 中国基金报内容矩阵 ■ 巅峰对话 投资热点说 ETF风向标 IPO情报站 fe o 1 ■ ...

Core Points - The State Council of China implemented the "Regulations on Tax Information Reporting by Internet Platform Enterprises" in June, requiring platform companies to report basic information by July [1] - The National Taxation Administration has reported smooth progress in the initial information submission by various internet platform enterprises [1] - The regulations mandate that by October, internet platform enterprises must report information on operators and employees, as well as income data from the previous quarter [1] Group 1 - The regulations require platform enterprises to submit basic information including domain names, business types, and operational entity names [1] - The National Taxation Administration has issued operational announcements and conducted multiple rounds of assessments to create a list of enterprises required to report [1] - Local tax authorities have provided detailed interpretations of the reporting requirements and established secure channels for data submission [1] Group 2 - The National Taxation Administration emphasizes equal treatment for both domestic and foreign platform enterprises in the implementation of the regulations [1] - Future efforts will focus on strict, standardized, and fair law enforcement to curb disordered competition and promote a unified national market [2] - The regulations aim to facilitate high-quality economic development and address issues related to improper fundraising practices on platforms [2]

Core Points - The State Taxation Administration has confirmed that relevant platform enterprises have submitted basic information as required by the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" [1] - For those platform enterprises that have not yet submitted their basic information, the tax authorities will conduct promotional guidance and reminders [1] Group 1 - The "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" was implemented in June, requiring platform enterprises to report basic information including platform domain names, business types, and names of relevant operating entities by July [1] - The State Taxation Administration has issued supporting operational announcements and conducted multiple rounds of assessments to create a list of enterprises required to report [1] - Local tax authorities are providing detailed explanations on what and how to report, ensuring a secure and reliable information reporting channel [1] Group 2 - By October, internet platform enterprises are required to report the identity information of operators and employees within the platform, as well as income information from the previous quarter to the competent tax authorities [1] - The tax authorities have assisted platform enterprises in mastering a unified reporting standard and method during the trial reporting process, laying a solid foundation for the first tax-related information submission [1]

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]