Group 1 - The scope of internet platform enterprises required to report tax-related information includes those providing services such as education, medical care, travel, consulting, training, brokerage, design, performance, advertising, translation, agency, technical services, audiovisual information, gaming, online literature, video and graphic generation, and online loans [3] - Internet platform enterprises must report their basic information to the tax authority within 30 days of starting their internet business, and any changes to this information must also be reported within 30 days [4][5] - The first reporting period for existing internet platform enterprises is from July 1 to July 30, 2025, for basic information, and from October 1 to October 31, 2025, for identity and income information of operators and employees [7][8] Group 2 - Internet platform enterprises can report tax-related information through various channels, including the electronic tax bureau, direct data interfaces, and other channels provided by tax authorities [6] - If an internet platform enterprise cannot report tax-related information on time due to force majeure, it can apply for an extension by filling out a specific form, which must be confirmed by the tax authority [9] - If errors are found in the reported tax-related information, the enterprise must correct it within 30 days of discovery [10] Group 3 - The income reported by platform enterprises includes all sales amounts and VAT, without deducting actual subsidies or fees paid to the platform [11] - Platform enterprises are required to report all income, including any "fake order" income, without exclusion [11]

Core Viewpoint - The announcement by the State Taxation Administration outlines the requirements for internet platform enterprises to report tax-related information, detailing who must report, what information to report, how to report, and the consequences of failing to report. Group 1: Reporting Entities - Internet platform enterprises required to report tax-related information include those providing services such as education, medical, travel, consulting, training, brokerage, design, performance, advertising, translation, technical services, audiovisual information, gaming, online literature, video generation, and online loans [1][2] - For domestic internet platforms with multiple operating entities, the entity holding the value-added telecommunications business operating license must report tax-related information [2] - For foreign internet platforms operating in China, the domestic entity with the value-added telecommunications business operating license must report, or a designated domestic agent if no such entity exists [2] Group 2: Reporting Content - Internet platform enterprises must report basic information, including changes, using the "Basic Information Reporting Form" [3] - They must also report identity information of operators and personnel within the platform, including details such as names, social credit codes, addresses, and contact information [3][4] - Income information must be reported, including total income, refund amounts, and net income from transactions conducted on the platform [6][7] Group 3: Reporting Timeline and Method - Internet platform enterprises must report basic information within 30 days of starting operations and any changes within 30 days of the change [8] - Quarterly reports of identity and income information must be submitted by the end of the following month after each quarter [8] - Reporting can be done through electronic tax offices, direct data interfaces, or other channels provided by tax authorities [8][29] Group 4: Consequences of Non-Compliance - Failure to report or provide tax-related information as required will result in penalties, and repeated non-compliance may lead to public disclosure of the entity's tax credit status [11] - Tax authorities may require additional information during audits or if tax risks are identified [10][39] Group 5: Additional Considerations - Internet platform enterprises must convert income reported in currencies other than RMB to RMB using the exchange rate on the reporting date [12] - The announcement specifies that tax authorities must maintain confidentiality regarding the tax-related information collected [39]