Global Daily Tax News, China Welcomes Increased Compliance With New Platform Rules, (Dec 2, 2025)

China's State Administration of Taxation has welcomed an increase in the number of platforms complying with new reporting obligations that were introduced from October 1, 2025.

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.

Under the Regulations, individuals engaged in online trading activities with an annual transaction volume exceeding CNY100,000 (USD14,050) must register as market entities. 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.

According to SAT, over 7,000 domestic and international platforms have now submitted relevant tax-related information, up from 4,100 a month ago.