"Regulations on Tax Information Reporting for Internet Platform Enterprises Implemented, These Individuals are Exempt from Submitting Income Information."

Xinhua News Agency, Beijing, June 23 (reporter) - Provisions on the submission of tax-related information by internet platform companies Article 1 - In order to standardize the submission of tax-related information by internet platform companies to tax authorities, improve tax service and management efficiency, protect the legitimate rights and interests of taxpayers, create a fair and unified tax environment, promote the standardized and healthy development of the platform economy, and in accordance with the "PRC Tax Collection and Administration Law" and "PRC Electronic Commerce Law", these provisions are formulated. Article 2 - Internet platform companies shall submit tax-related information such as the identity information and income information of operators and employees within the platform to their competent tax authorities in accordance with these provisions. The term "internet platform company" in these provisions refers to the e-commerce platform operators stipulated in the "PRC Electronic Commerce Law", as well as other legal or non-legal entities that provide profit-making services such as providing online operating venues, transaction matching, and information release for online trading activities. The term "employee" refers to natural persons who provide profit-making services in their own name through internet platforms. Article 3 - Internet platform companies shall, within 30 days from the date these provisions come into effect or within 30 days from the commencement of internet business operations, submit information such as the platform domain name, business type, unified social credit code, and name of the relevant operating entities to their competent tax authorities. Article 4 - Internet platform companies shall, within the month following the end of each quarter, submit the identity information and income information of operators and employees within the platform for the previous quarter according to the specific categories and contents of identity information and income information prescribed by the State Taxation Administration. Employees engaged in convenient labor activities such as distribution, transportation, and housekeeping within internet platforms who are entitled to tax preferences or do not need to pay taxes according to law, do not require internet platform companies to submit their income information. Internet platform companies do not need to repeatedly submit tax-related information that has been filled out for operators and employees within the platform when handling tax-related matters such as withholding declarations or proxy declarations. Article 5 - Internet platform companies shall submit tax-related information through the internet or other means according to the data scope and standards for tax-related information submission prescribed by the State Taxation Administration. Tax authorities should provide secure and reliable channels for submitting tax-related information, actively use modern information technology to provide interface services such as direct submission, upload and import, and also provide policy interpretation and issue resolution consultation services. Article 6 - Internet platform companies shall verify the tax-related information of operators and employees within the platform and be responsible for its authenticity, accuracy, and completeness. Tax authorities may verify the tax-related information submitted by internet platform companies according to tax supervision needs. Internet platform companies that have fulfilled their verification obligations for the tax-related information they have submitted are not held responsible if the tax-related information is found to be inaccurate, incomplete, or misleading due to the fault of the operators or employees within the platform. Article 7 - Tax authorities may require internet platform companies and related parties to provide contract orders, transaction details, fund accounts, logistics, and other tax-related information of operators and employees within the platform suspected of illegal acts during tax inspections or when tax risks are identified. Internet platform companies and related parties shall provide the requested information truthfully and promptly according to the deadlines, methods, and content specified by tax authorities. Article 8 - Industrial and Information Technology, Human Resources and Social Security, Transport, Market Regulation, Internet Information, and other departments shall strengthen the sharing of tax-related information with tax authorities. Tax authorities are not allowed to require internet platform companies to resubmit tax-related information that can be obtained through information sharing. Article 9 - Internet platform companies shall store the tax-related information of operators and employees within the platform in accordance with laws, administrative regulations, and relevant national provisions. Tax authorities shall keep the tax-related information confidential as required by law, establish a tax-related information security management system in accordance with laws, administrative regulations, and relevant national provisions, implement data security protection responsibilities, and ensure the security of tax-related information. Article 10 - If an internet platform company engages in any of the following behaviors, the tax authorities shall order them to correct within a time limit; if they fail to do so within the specified period, a fine of not less than 20,000 yuan and not more than 100,000 yuan shall be imposed. For serious cases, the internet platform company shall be ordered to suspend operations and rectify the situation, and a fine of not less than 100,000 yuan and not more than 500,000 yuan shall be imposed: (1) Failure to submit or provide tax-related information according to the prescribed deadline; (2) Concealing, falsifying, or failing to report tax-related information, or causing tax-related information to be inaccurate, incomplete, or incorrect due to the internet platform company's reasons; (3) Refusing to submit or provide tax-related information. Article 11 - If tax authorities and their staff engage in illegal activities during the management of tax-related information submission by internet platform companies, they shall be held accountable according to relevant laws and administrative regulations. Article 12 - Internet platform companies do not need to submit tax-related information for operators and employees within the platform before the implementation of these provisions. Foreign internet platform companies providing profit-making services within the People's Republic of China are required to submit tax-related information for operators and employees within the platform according to the regulations of the State Taxation Administration. Article 13 - The State Taxation Administration shall formulate implementation measures according to these provisions. Article 14 - These provisions shall come into force upon their announcement. (End) This article is compiled from "Xinhua News Agency"; GMTEight Editor: Liu Xuan.