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Q：
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Do employees who do not need to pay taxes need to report tax-related information?
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A：
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Internet platform enterprises do not need to report income information of employees engaged in convenient labor activities such as distribution, transportation, and domestic services within Internet platforms who enjoy tax benefits or are not required to pay taxes in accordance with the law.
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Q：
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How do employees of Internet platforms report tax-related information?
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A：
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When Internet platform enterprises handle tax-related matters such as withholding declaration and agency declaration for operators and employees within their platforms in accordance with regulations, the tax-related information that has already been filled in does not need to be resubmitted.
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Q：
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What are the consequences if the tax-related information submitted by Internet platform enterprises is inaccurate?
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A：
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Internet platform enterprises shall verify the tax-related information of operators and employees within their platforms and be responsible for its authenticity, accuracy and completeness. Internet platform enterprises have fulfilled their obligation to verify the tax-related information they submit. If the tax-related information is untrue, inaccurate or incomplete due to the fault of the operators or employees within the platform, the Internet platform enterprises shall not be held responsible.
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Q：
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What are the consequences for Internet platform enterprises that fail to submit tax-related information as required?
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A：
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Where an Internet platform enterprise engages in any of the following acts, the tax authority shall order it to make corrections within a prescribed time limit; If the correction is not made within the prescribed time limit, a fine of not less than 20,000 yuan but not more than 100,000 yuan shall be imposed. In serious cases, the business shall be ordered to suspend operations for rectification and a fine of not less than 100,000 yuan but not more than 500,000 yuan shall be imposed:
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Failure to submit or provide tax-related information within the prescribed time limit;
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Concealing, misreporting or omitting tax-related information, or causing tax-related information to be untrue, inaccurate or incomplete due to reasons of the Internet platform enterprise;
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Refuse to submit or provide tax-related information.
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Q：
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Do tax-related information still need to be submitted before the implementation of the regulations?
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A：
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Internet platform enterprises do not need to report tax-related information of operators and employees within the platform before the implementation of the regulations.
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FAQ
