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Q：
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What does an Internet platform enterprise refer to?
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A：
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Internet platform enterprises refer to e-commerce platform operators as stipulated 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 premises, transaction matching, and information release for online transaction activities.
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Q：
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What do Internet platform practitioners refer to?
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A：
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Internet platform practitioners refer to natural persons who provide profit-making services in their personal names through Internet platforms.
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Q：
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When should Internet platform enterprises submit tax-related information?
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A：
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Internet platform enterprises shall, within 30 days from the date of implementation of the regulations or from the date of engaging in Internet business operations, submit to their competent tax authority’s information such as the platform domain name, business type, unified social credit code and name of the relevant operating entity.
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Q：
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When will the regulations on the submission of tax-related information by Internet platform enterprises come into effect?
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A：
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The regulations on the submission of tax-related information by Internet platform enterprises were officially announced and implemented on June 20, 2025.
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Q：
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Do Internet platform enterprises only need to submit tax-related information once?
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A：
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Internet platform enterprises shall, within the following month after the end of the quarter, submit the identity information of the operators and employees within the platform as well as the income information of the previous quarter to their competent tax authorities in accordance with the specific categories and contents of identity information and income information as prescribed by the tax authority of The State Council.
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FAQ
