Global Daily Tax News, China Introduces New Reporting Rules For Platforms, (Oct 3, 2025)

China's State Administration of Taxation (SAT) has confirmed the implementation, on October 1, 2025, of new reporting requirements for internet platform operators.

The requirements were set out in Regulations on the Reporting of Tax-Related Information by Internet Platform Enterprises, which were enacted on June 20, 2025.

The regulations set out rules on digital platforms on the reporting of tax-related information, on business users and those providing gig and sharing economy services. In particular, the regulations prescribe that platforms must report information regarding income earned on a quarterly basis.

The regulations prescribed the extent of the information required, exempting platforms from providing information already available to local tax authorities. Finally, the regulations prescribed requirements on digital platforms to safeguard the confidentiality of taxpayers' data.

Confirming the implementation of the rules, the SAT highlighted the obligation also on platforms' business users to register for tax, file returns, and settle the tax due.

The SAT said: "According to the detailed provisions of the Measures for the Supervision and Administration of Online Transactions, individuals engaged in online trading activities with an annual transaction volume exceeding CNY100,000 (USD14,050) must register as market entities in accordance with the regulations. If the same operator opens multiple online stores on the same platform or different platforms, the transaction volume of each online store must be combined for calculation."