Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises

Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises

Order of the State Council of the People's Republic of China
(No. 810)

The Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises, as adopted at the 61st Executive Meeting of the State Council on June 13, 2025, are hereby issued, and shall come into force on the date of issuance.
Li Qiang, Premier of the State Council
June 20, 2025
Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises
Article 1 These Provisions are formulated in accordance with the Tax Collection Administration Law of the People's Republic of China and the E-Commerce Law of the People's Republic of China for the purpose of regulating the reporting of tax-related information by internet platform enterprises to tax authorities concerning businesses and individual service providers on the platforms, enhancing the efficiency of tax services and administration, protecting the lawful rights and interests of taxpayers, fostering a fair and unified tax environment, and promoting the well-regulated and sound development of the platform economy.
Article 2 Internet platform enterprises shall, in accordance with these Provisions, report to the competent tax authorities tax-related information, including but not limited to the identity and income information of businesses and individual service providers on the platforms.
For the purposes of these Provisions, the term “internet platform enterprises” means e-commerce platform operators as defined in the E-Commerce Law of the People's Republic of China, as well as other legal persons or unincorporated organizations that provide profit-making services such as online business venues, transaction facilitation, or information release for online trading activities; the term “individual service providers” means natural persons who provide profit-making services through internet platforms in their own name.
Article 3 An internet platform enterprise shall, within 30 days from the effective date of these Provisions or within 30 days from the commencement of its internet-based business operations, report to the competent tax authority information including but not limited to the domain name of the platform, business type, and the unified social credit code and name of the relevant operating entity.
Article 4 Within the month following the end of each quarter, an internet platform enterprise shall, in accordance with the specific categories and content of ident......