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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 adopted at the 61st executive meeting of The State Council on June 13, 2025, and will come into effect on June 20, 2025.
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What is the purpose of formulating the "Regulations on Tax-related Information Reporting of Internet Platform Enterprises"?
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In order to standardize the submission of tax-related information of operators and employees within the platform by Internet platform enterprises to tax authorities, enhance the efficiency of tax services and management, protect the legitimate rights and interests of taxpayers, create a fair and unified tax environment, and promote the standardized and healthy development of the platform economy, in accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and the "E-commerce Law of the People's Republic of China", This regulation is formulated.
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Q：
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What do Internet platform enterprises and their practitioners refer to?
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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. The term "practitioners" refers to natural persons who provide profit-making services in their personal names through Internet platforms.
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When should Internet platform enterprises submit their basic enterprise information to their competent tax authorities?
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Internet platform enterprises shall, within 30 days from the date of implementation of the "Regulations on the Submission of Tax-related Information by Internet Platform Enterprises" or within 30 days from the date of engaging in Internet business operations, submit to their competent tax authorities information such as the platform domain name, business type, unified social credit code and name of the relevant operating entity.
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How do Internet platforms submit tax-related information?
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Internet platform enterprises shall, in accordance with the data standards and criteria for tax-related information submission as prescribed by the tax authority of The State Council, submit tax-related information through the Internet and other means. Tax authorities should provide safe and reliable channels for the submission of tax-related information, actively apply modern information technology, offer interface services such as direct submission and upload import, and provide consultation services including policy interpretation and problem-solving.
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