The rules apply to both domestic and foreign digital platforms that offer profit-generating services within China and apply from the date of publication.

China’s State Administration of Taxation issued State Council Decree No. 810, which establishes quarterly tax reporting obligations for internet platform enterprises, on 20 June 2025.

These rules apply to both domestic and foreign digital platforms that offer profit-generating services within China.

These regulations take effect from the date of publication.

Article 1
These regulations are formulated to standardise the reporting of tax-related information on operators and workers within platforms by internet platform enterprises to tax authorities, improve tax services and administrative efficiency, protect taxpayers’ legitimate rights and interests, foster a fair and unified tax environment, and promote the sound and regulated development of the platform economy.

They are based on 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.

Article 2
Internet platform enterprises must report identity and income information of platform-based operators and workers to their competent tax authorities in accordance with these regulations.

“Internet platform enterprises” refer to e-commerce platform operators defined by the E-Commerce Law of the People’s Republic of China, as well as other legal or unincorporated organizations that provide profit-making services such as online business venues, transaction facilitation, and information publishing for online transactions.

“Workers” refer to natural persons who provide profit-making services in their own name via internet platforms.

Article 3
Internet platform enterprises must, within 30 days of either the implementation of these regulations or the commencement of internet business operations, report their platform domain name, type of business, and the unified social credit code and name of the relevant operating entity to their competent tax authority.

Article 4
Within the month following each quarter, internet platform enterprises must report the identity and income information of platform operators and workers for the preceding quarter in accordance with the categories and content specified by the national tax authority under the State Council.

For workers engaged in convenient service activities such as delivery, transport, and domestic services who legally enjoy tax incentives or are not subject to taxation, their income information need not be reported. If tax-related information has already been provided during withholding declarations or declarations on behalf of platform operators or workers, there is no need to report it again.

Article 5
Internet platform enterprises must report tax-related information via online or other designated channels, using data formats and standards specified by the national tax authority under the State Council.

Tax authorities must provide secure and reliable channels for reporting, actively utilize modern information technologies, offer direct connection and upload/import interface services, and provide policy interpretation and consultation services.

Article 6
Internet platform enterprises must verify the tax-related information of platform operators and workers and are responsible for its authenticity, accuracy, and completeness. Tax authorities may verify the submitted information based on regulatory needs. If the enterprise has fulfilled its verification obligation, it will not be held responsible for any inaccuracies, falsehoods, or omissions resulting from the fault of platform operators or workers.

Article 7
When conducting tax inspections or identifying tax risks, tax authorities may require platform enterprises and relevant parties to provide contracts, order records, transaction details, fund accounts, logistics information, and other tax-related data for suspected illegal operators and workers. Platform enterprises and relevant parties must provide the requested data truthfully and within the required deadline and format.

Article 8
Departments such as industry and information technology, human resources and social security, transport, market supervision, and cybersecurity must strengthen information sharing with tax authorities. Tax-related information obtained through sharing must not be redundantly requested from platform enterprises.

Article 9
Internet platform enterprises must store tax-related information of platform operators and workers in accordance with laws, administrative regulations, and relevant national provisions.

Tax authorities must keep such information confidential, establish tax information security management systems according to laws and regulations, implement data protection responsibilities, and ensure the security of tax-related data.

Article 10
If an internet platform enterprise engages in any of the following actions, tax authorities shall order corrections within a time limit. Failure to comply may result in a fine of RMB 20,000 to 100,000. In serious cases, the enterprise may be ordered to suspend operations and be fined between RMB 100,000 and 500,000:

  1. Failing to submit or provide tax-related information within the prescribed time;
  2. Concealing, falsifying, or omitting tax-related information, or providing untrue, inaccurate, or incomplete information due to the enterprise’s fault;
  3. Refusing to submit or provide tax-related information. 

Article 11
Tax authority personnel who commit illegal acts during the management of tax-related reporting by internet platform enterprises will be held legally accountable according to the relevant laws and administrative regulations.

Article 12
Internet platform enterprises are not required to report tax-related information on platform operators and workers that predates the implementation of these regulations.

Foreign internet platform enterprises providing profit-making services within the territory of the People’s Republic of China must report tax-related information in accordance with the provisions of the national tax authority under the State Council.

Article 13
The national tax authority under the State Council shall formulate implementation measures based on these regulations.