Regulations on the Reporting of Tax-Related Information of Interne...
Published: October 18, 2026
Sources & Verification
Primary Source
State Council of the People's Republic of China (promulgated; administered by the State Taxation Administration) — Official document ↗
CPG Analysis
AI-assisted summary of the official source linked above, pending human review.
Verification
AI-assisted summary · generated Oct 18, 2026 · pending human review
This summary was generated by AI from the linked official source. It has not been reviewed line-by-line by a human editor.
⚡ Impact at a Glance
Who is affected
E-commerce platforms and online marketplaces, ride-hailing and delivery, housekeeping and gig services, live-streaming and social commerce, and any for-profit online intermediation platform
Cities / Agencies
Nationwide (including overseas platforms serving users in China) · State Council of the People's Republic of China (promulgated; administered by the State Taxation Administration)
What to do now
Register platform and entity details with the competent tax authority within the 30-day window and build a verified quarterly data-extraction and submission process for operator and practitioner identity and income information.
Source & verification
STA · AI-assisted summary · generated Oct 18, 2026 · pending human review
Executive Summary
China now requires internet platform companies to report the identity and income information of the merchants and individual service providers operating on their platforms to tax authorities. Platforms must register their business details within 30 days and then file quarterly reports on platform users' identities and prior-quarter income. The rules give tax authorities a systematic data pipeline into the platform economy, backed by fines of up to RMB 500,000 and suspension of operations for failures or false reporting. Overseas platforms earning money from users in China are also covered.
Key Points
Platforms must file baseline information — domain name, business type, unified social credit code and operating entity names — within 30 days of the regulation taking effect or within 30 days of starting internet operations.
Ongoing reporting is quarterly: identity information of platform operators and practitioners plus their prior-quarter income must be submitted within the month following each quarter's end, in the formats set by the State Council tax department.
Individual practitioners offering delivery, transport or housekeeping services who legally enjoy tax preferences or owe no tax are exempt from income reporting, and information already filed through withholding or proxy filing need not be resubmitted.
Platforms must verify the data and are responsible for its authenticity, accuracy and completeness, though they escape liability for errors caused by platform users if verification duties were met; tax authorities may audit submissions and demand contracts, transaction details, bank accounts and logistics data in risk cases.
Penalties for late filing, concealment, false reporting or omissions run from RMB 20,000 to RMB 100,000, rising to RMB 100,000–500,000 plus an order to suspend operations for rectification in serious cases.
No retroactive reporting is required for periods before the rules took effect, but overseas platform enterprises providing for-profit services inside China must report under State Council tax department rules, and implementing measures are still to be issued.