China Enforces New Tax Reporting Rules for Platform Operators to Enhance Transparency and Compliance

• China has introduced new tax reporting rules for platform operators to enhance transparency and enforcement.
• Regulations require platform operators to submit quarterly reports to Chinese tax authorities on the identity and income of sellers and workers.
• The first reports are due in October 2025.
• Platform operators include e-commerce platforms and other entities providing online marketplaces and services.
• Operators must provide specific information to tax authorities within 30 days of regulation implementation or business commencement.
• Operators must verify and ensure the authenticity, accuracy, and completeness of tax-related information of sellers and workers.
• Exemptions exist for certain public convenience services and information generated before 13 June 2025.
• The STA will provide secure channels for reporting and maintain confidentiality.
• The STA may require additional information during tax inspections.
• Penalties apply for noncompliance, including failure to submit or false reporting of information.

Source: bdo.global

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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