Regulations on the Reporting of Tax-Related Information of Interne...
Published: July 26, 2026
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Last verified: Aug 5, 2026 · Report an issue
Executive Summary
The State Taxation Administration has issued regulations requiring internet and online platform enterprises to report tax-related information on merchants operating through their platforms. This policy aims to enhance tax collection and reduce evasion in the digital economy by giving tax authorities access to transaction and income data.
Key Points
Covered internet platform enterprises must report basic identification and transaction information for merchants using their platforms.
Reports must be submitted to tax authorities on a regular basis, typically quarterly or annually, as specified in the regulations.
Platforms are responsible for ensuring the accuracy, completeness, and timeliness of the reported data.
The regulations may exempt small-scale platforms or low-revenue individual sellers to ease compliance burdens.
Tax authorities will use the reported information for tax assessments, risk monitoring, and enforcement actions.
Non-compliance or submission of false information can result in fines and other administrative penalties.
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July 27, 2026
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August 4, 2026
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August 5, 2026
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