Regulations on the Reporting of Tax-Related Information of Interne...
Published: November 7, 2026
Sources & Verification
Primary Source
State Council of the People's Republic of China (adopted at the 61st Executive Meeting on 13 June 2025; 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 Nov 7, 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 marketplaces, internet platforms, ride-hailing and delivery, housekeeping services, live-streaming and social commerce, online services intermediaries
Cities / Agencies
Nationwide · State Council of the People's Republic of China (adopted at the 61st Executive Meeting on 13 June 2025; administered by the State Taxation Administration)
What to do now
Platform operators should confirm local tax-bureau registration and filing channels now and build systems to capture, verify and submit quarterly seller and practitioner identity and income data in STA-prescribed formats.
Source & verification
STA · AI-assisted summary · generated Nov 7, 2026 · pending human review
Executive Summary
China's State Council has issued a national regulation requiring internet platform companies to report tax-related information about the businesses and individuals earning money on their platforms to tax authorities. Platforms must file basic company details within 30 days and then report seller and gig-worker identity and income data every quarter. The rule is meant to close tax gaps in the platform economy and create a level playing field, and it carries fines of up to RMB 500,000 plus suspension of operations for platforms that fail to report or falsify data. It took effect on promulgation and applies to overseas platforms serving Chinese users as well.
Key Points
Scope is broad: 'internet platform enterprises' covers e-commerce platform operators plus any legal person or non-legal-person organisation providing for-profit online services such as hosting online storefronts, transaction matching or information publishing; 'practitioners' means natural persons earning money in their own name on those platforms.
Initial registration: within 30 days of the regulation taking effect (or within 30 days of starting internet operations), platforms must report their domain name, business type, unified social credit code and the names of relevant operating entities to their local tax authority.
Ongoing reporting: within the month after each quarter ends, platforms must submit identity information of on-platform operators and practitioners plus their income for the preceding quarter, in the exact categories and formats set by the State Taxation Administration (STA).
Carve-outs: platforms do not need to report income for delivery, transport or housekeeping workers who qualify for tax preferences or owe no tax, do not need to re-submit data already filed through withholding or agency filings, and are not required to report anything for periods before the rule took effect.
Verification duty and data sharing: platforms must verify the data they submit and are responsible for its authenticity, accuracy and completeness, but are shielded from liability when the error stems from the seller or worker; MIIT, MOHRSS, transport, market regulation and cyberspace authorities must share data with tax bureaus, and tax authorities may demand contracts, orders, transaction details, bank accounts and logistics records during audits.
Penalties are meaningful: failure to report on time, or concealing/falsifying/omitting information, triggers a rectification order and a fine of RMB 20,000–100,000; serious cases bring suspension of operations for rectification plus RMB 100,000–500,000, and overseas platforms providing for-profit services inside China must report under STA rules too.