The State Council issued the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises, requiring internet platform enterprises to submit tax-related information such as identity and income information of operators and practitioners on such platforms to their competent tax authorities.  In Conjunction, the State Taxation Administration has issued two supporting announcements (No. 15 and No. 16 of 2025), to specifying the operational requirements for the implementation of the provisions. The main contents are as follows:

• Reporting entities:

1. It is clarified that both domestic and foreign internet platform enterprises are required to report tax-related information;
2. For domestic internet platforms with multiple operating entities, the enterprise that has obtained a value-added telecommunications business license or completed the Internet information Services (ICP) filings shall submit the information; if none of the entities holds such a license or has completed the ICP filing, the enterprise providing profit-making services such as online business premises shall submit the information;
3. For foreign internet platform enterprises with domestic operating entities, the domestic enterprise that has obtained a value-added telecommunications business license shall submit the information; if the operating entity does not have the required license, the domestic operating entity providing services for it shall submit the information; if no domestic operating entity is established, the designated domestic agent shall submit the information.

• Contents and time of submission:

1. Submission of basic information: Within 30 days from the start of internet business operations or changes in basic information (the first submission period is from July 1 to 30, 2025), information such as platform domain names, business types, unified social credit codes and names of operating entities shall be submitted.
2. Submission of tax-related information: Within the month following the end of each quarter (the first submission period is from October 1 to 31, 2025), the identity information and income information of operators and employees on the platform (including online streamers and partners) for the previous quarter shall be submitted.

• Submission methods: Electronic Tax Bureau, direct data-interface connection, or other channels provided by tax authorities.
• When internet platform enterprises handle withholding declarations or proxy declarations for practitioners on the platform, the following tax policies shall apply, and tax-related information already submitted shall not be submitted repeatedly.

1. Value-Added Tax (VAT): Service income obtained by practitioners (natural persons) from the platform may enjoy the preferential policy of VAT exemption for small-scale taxpayers with monthly sales of less than RMB100,000, breaking the original threshold limit (RMB500per day, RMB 20,000per month). The portion exceeding RMB 100,000 is declared by the platform on behalf of the individual (not withholding) and taxed at 1%.
2. Individual Income Tax: Calculated and pre-withheld using the cumulative withholding method, shifting from the previous three-tier progressive withholding rates of 20%-40% to a seven-tier progressive withholding rates of 3%-45%.

Corporate Income Tax: Platform enterprises may use individual income tax returns, VAT returns, and tax payment certificates as deduction vouchers to deduct labor remuneration expenses before tax.