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为平台内从业人员办理扣缴申报、代办申报若干事项的公告 国家税务总局公告2025年第16号 为便利互联网平台企业（含其相关运营主体，下同）为平台内从业人员（以下简称从业人员）办理扣缴申报、代办申报，明确从业人员税收政策适用，减轻从业人员办税 负担，现就有关事项公告如下： 一、个人所得税政策适用及扣缴申报办理流程 （一）政策适用 从业人员自互联网平台企业取得劳务报酬所得，互联网平台企业按照《国家税务总局关于发布〈个人所得税扣缴申报管理办法（试行）〉的公告》（2018年第61号）规 定的累计预扣法计算并预扣预缴税款。 具体计算公式如下： 本期应预扣预缴税额=（累计收入-累计费用-累计免税收入-累计减除费用-累计依法确定的其他扣除)×预扣率-速算扣除数-累计减免税额-累计已预扣预缴税额 其中： 累计费用，按累计收入乘以20%计算；累计减除费用，按照5000元/月乘以纳税人当年截至本月在本互联网平台企业连续取得劳务报酬的月份数计算。 （二）扣缴申报的办理流程 （二）代办申报的办理流程 互联网平台企业为从业人员办理增值税及附加税费代办申报的， 办理流程如下： 1. ...

构建全国统一大市场，是党中央从全局和战略高度做出的重大决策。为了规范互联网平台企业向税务机 关报送平台内经营者和从业人员涉税信息，提升税收服务与管理效能，6月份，国务院第61次常务会议 通过《互联网平台企业涉税信息报送规定》（以下简称"《规定》"），国家税务总局制发相关配套公 告，着力营造法治公平的税收环境，引导平台经济规范健康发展。 目前《规定》实施即将满3个月，《中国经营报》记者了解到，《规定》有力促进税收公平和经营主体 合规经营，在助力规范违规招商引资行为和全国统一大市场建设方面发挥了积极作用。 "空壳平台"数量减少100余户 记者了解到，少数以灵活用工平台等名义设立的互联网平台，自身并不开展实质性经营业务，仅通过帮 助其他主体开具发票来转引税源、虚增平台注册地收入，并以此骗取地方财政返还或其他奖补。 中央财经大学税收研究中心主任赵涛认为，《规定》实施后，税务部门能够及时掌握平台内经营者和从 业人员的涉税信息，打破平台经济"注册地与经营地分离"的信息壁垒，使"空壳平台"内经营者和从业人 员的收入显性化及税收成本内部化，有效挤压"空壳平台"和违规搞"开票经济"的生存空间。 国家税务总局相关司局负责人介绍， ...

今年6月20日，国务院发布实施《互联网平台企业涉税信息报送规定》（以下简称《规定》），国家税 务总局制发相关配套公告，着力营造法治公平的税收环境，引导平台经济规范健康发展。 《规定》要求，互联网平台企业应当依照本规定向其主管税务机关报送平台内经营者和从业人员的身份 信息、收入信息等涉税信息。据悉，相关平台企业在今年7月已经报送了包括平台域名、业务类型、相 关运营主体名称等在内的基本信息。在今年10月，互联网平台企业还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。 此外，税务部门在配套公告中也进一步明确了从业人员自平台取得收入的所得项目划分标准，并优化劳 务报酬所得个税预扣预缴方式，在减轻平台内从业人员办税负担的同时，有效防范违规转换收入性质行 为的发生。 据记者了解，随着《规定》落地，转换收入性质的手段方式正在不断翻新，近期个别平台试图为从业人 员在平台所在地批量转办为个体工商户进行登记，将个人劳务报酬等收入转化为个体户经营所得收入， 进而套用经营所得核定征收，以达到少缴或不缴个人所得税的目的。 "空壳平台"数量减少100余户 业内人士指出，此前有少数以灵活用工平台等名义设立的互联网平 ...

Core Viewpoint - The implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises" by the State Council is aimed at promoting tax fairness and compliance among business entities, effectively curbing illegal investment attraction practices and supporting the construction of a unified national market [1][2][3] Group 1: Impact on Tax Compliance - The regulations have led to a reduction of over 100 "shell platforms" since the public consultation last year, which helps to curb illegal investment attraction practices [1] - The regulations allow relevant authorities to obtain tax information from platform operators and employees, facilitating the timely detection of non-compliant behaviors such as the illegal conversion of income types [2] - Tax authorities are enhancing monitoring and analysis of behaviors related to the mass registration of individual businesses to prevent tax evasion through income conversion [2] Group 2: Prevention of Tax Evasion - The regulations aim to prevent platform operators from splitting income and fraudulently enjoying tax benefits, with tax authorities using data comparison and risk analysis to identify and penalize such behaviors [3] - Internet platform enterprises are required to fulfill their obligations to report tax information accurately and completely, guiding operators and employees to comply with tax laws [3] - The tax authorities plan to continue enforcing the regulations strictly and promote collaborative governance to curb disordered competition and support high-quality economic development [3]

Core Viewpoint - The National Development and Reform Commission (NDRC) has introduced the "Internet Platform Pricing Behavior Rules (Draft for Comments)" to regulate pricing behaviors in the platform economy, aiming to prevent unfair competition and ensure a transparent pricing mechanism [1][2]. Group 1: Background of the Rules - The rapid development of the platform economy in China has raised concerns regarding pricing behaviors that affect consumer interests, necessitating more detailed regulatory requirements [2]. - Existing laws such as the Price Law and the Anti-Unfair Competition Law provide general guidelines, but specific regulations for the platform economy are needed to ensure compliance and transparency [2]. Group 2: Overall Approach to Rule Formulation - The rules emphasize a balance between promoting development and regulatory compliance, focusing on price behavior standardization and enhancing transparency [3]. - The rules aim to protect the legitimate rights of both operators and consumers while fostering a healthy platform economy [3]. Group 3: Applicability of the Rules - The rules apply to both platform operators and internal operators, including those providing services or selling goods through the platform [4]. - Self-built website operators and other participants in the platform economy are also encouraged to follow these rules [4]. Group 4: Guiding Autonomous Pricing - The rules affirm the right of platform operators and internal operators to set prices autonomously while regulating the fees charged by platform operators [5][6]. - Operators are encouraged to innovate and improve service quality while adhering to fair pricing practices [6]. Group 5: Price Marking Requirements - The rules mandate clear price marking for goods and services, requiring operators to disclose pricing standards and avoid hidden fees [7][8]. - Promotional rules must be transparent, and any subsidies or discounts should be clearly communicated to consumers [7][8]. Group 6: Regulation of Price Competition - The rules define standards for identifying unfair pricing behaviors such as predatory pricing, price discrimination, and price collusion [9][10]. - Operators are prohibited from manipulating market prices or disseminating false information regarding price increases [10]. Group 7: Collaborative Governance Mechanism - The rules promote a collaborative governance approach involving regulatory departments, platform compliance management, and industry self-regulation [11]. - Regulatory bodies will conduct oversight and enforcement actions to ensure compliance with pricing behaviors [11]. Group 8: Implementation Timeline - The rules are currently open for public comment for one month, after which feedback will be reviewed and incorporated before final issuance [12].

Core Viewpoint - The National Development and Reform Commission, the State Administration for Market Regulation, and the National Internet Information Office have released a draft for public consultation regarding the "Rules for Pricing Behavior of Internet Platforms," aiming to regulate pricing practices in the platform economy and promote healthy development [1][5]. Summary by Sections 1. Main Contents of the Rules - The draft includes four main areas: guiding operators to set prices independently, clarifying price marking requirements, regulating price competition behavior, and establishing a collaborative governance mechanism [2]. 2. Background of the Rules - The rapid development of the platform economy in China has raised concerns about pricing behaviors affecting consumer interests. Existing laws provide general guidelines, but more specific regulations are needed to ensure compliance and transparency in pricing [6]. 3. Overall Approach to Rule Formulation - The rules aim to balance development and regulation, ensuring stability in regulatory systems while promoting transparent pricing and protecting the rights of both operators and consumers [7]. 4. Applicability of the Rules - The rules apply to platform operators and internal operators, including those who sell goods or provide services through platforms. Self-built website operators and other participants in the platform economy are also encouraged to follow these rules [9]. 5. Guidelines for Independent Pricing - The rules emphasize the right of operators to set prices independently and require platform operators to establish reasonable charging standards. They also prohibit unreasonable restrictions on pricing behaviors of internal operators [10]. 6. Requirements for Price Marking - The rules mandate clear price marking for goods and services, including promotional rules and subsidy transparency. Operators must not charge undisclosed fees and must clearly communicate pricing methods [11][12]. 7. Regulation of Price Competition - The rules define standards for identifying unfair pricing behaviors such as predatory pricing and price collusion, aiming to maintain a fair competitive environment [13][14]. 8. Collaborative Governance Mechanism - The rules propose a collaborative governance framework involving government departments, industry associations, and platform operators to ensure effective regulation and compliance [15]. 9. Implementation Timeline - The public consultation period for the draft is from August 23 to September 22, 2025. After this period, the rules will be revised based on feedback and will include an adjustment period for operators to comply with the new regulations [16].

Group 1 - The core viewpoint emphasizes the importance of cultivating new growth points in service consumption, which is seen as having higher frequency, greater growth potential, and stronger employment generation capabilities compared to goods consumption [1] - The Central Political Bureau meeting has set the focus for economic work in the second half of the year on effectively releasing domestic demand potential, particularly through service consumption [1] - A report from Peking University Guanghua School of Management indicates that by 2025, service consumption vouchers could leverage an additional 6.76 yuan for every 1 yuan of subsidy, potentially driving nearly 700 billion yuan in additional consumption [1][2] Group 2 - Digital platforms are breaking through traditional consumption stimulation challenges by employing three mechanisms: demand perception revolution, multiplier effect activation, and addressing livelihood pain points [2][3] - The demand perception revolution involves constructing micro-demand maps based on real-time market information, significantly enhancing policy precision [2] - The multiplier effect reveals that single-point subsidies can activate chain consumption reactions, transforming fiscal resources into catalysts for economic activity [2] Group 3 - The political bureau's emphasis on cultivating new growth points in service consumption aims to break traditional service industry barriers and reconstruct consumption scenarios [4][5] - Healthy competition among platforms is identified as a key driver for reshaping market boundaries, releasing dormant demand, and enhancing service accessibility across urban and rural areas [5][6] - The competition is shifting focus towards cultural value and emotional experiences, moving service offerings from mere functionality to meaningful creation [5] Group 4 - Service consumption is projected to become a primary engine of national economic growth, with the service sector's value added accounting for 56.7% of GDP in 2024 [7] - The service sector's growth potential is highlighted as a critical breakthrough for expanding domestic demand, with significant contributions to employment and economic stability [7][8] - The rise of service consumption is seen as a necessary trend in China's economic development phase transition and structural upgrade, supported by favorable policies and platform competition [8]

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 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].