中国税务总局发布[2025年]第15号公告：境内境外互联网平台需向中国税局报送卖家涉税信息，税局有权查合同订单、流水、账户和物流

State Taxation Administration Announcement on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises

国家税务总局关于互联网平台企业报送涉税信息有关事项的公告

State Taxation Administration Announcement [2025] No. 15

发文字号：国家税务总局公告2025年第15号

Implementation Date: June 26, 2025

In accordance with the "Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises" (hereinafter referred to as the "Provisions"), matters concerning the reporting of tax-related information by internet platform enterprises are hereby announced as follows:

根据《互联网平台企业涉税信息报送规定》（以下简称《规定》），现就互联网平台企业报送涉税信息有关事项公告如下：

I. Scope of Internet Platform Enterprises Required to Report Tax-Related Information

一、报送涉税信息的互联网平台企业范围

Internet platform enterprises that are required to report tax-related information pursuant to the "Provisions" include enterprises operating the following types of internet platforms:

依照《规定》应当报送涉税信息的互联网平台企业，包括运营以下互联网平台的企业：

(1) Online commodity sales platforms;

（一）网络商品销售平台；

(2) Online live streaming platforms;

（二）网络直播平台；

(3) Online freight transportation platforms;

（三）网络货运平台；

(4) Flexible employment platforms;

（四）灵活用工平台；

(5) Platforms providing services such as education, healthcare, travel, consulting, training, brokerage, design, performances, advertising, translation, agency, technical services, audiovisual information, gaming and leisure, online literature, video and graphic generation, online loans, etc.;

（五）提供教育、医疗、旅行、咨询、培训、经纪、设计、演出、广告、翻译、代理、技术服务、视听资讯、游戏休闲、网络文学、视频图文生成、网络贷款等服务的平台；

(6) Platforms providing aggregation services for internet platforms;

（六）为互联网平台提供聚合服务的平台；

(7) Mini-programs, quick apps, etc., that provide for-profit services to operators and practitioners on the platform for their online trading activities, as well as platforms providing basic infrastructure services for mini-programs, quick apps, etc.;

（七）为平台内的经营者和从业人员从事网络交易活动提供营利性服务的小程序、快应用等，以及为小程序、快应用等提供基础架构服务的平台；

(8) Other platforms that provide for-profit services to operators and practitioners on the platform for conducting online trading activities.

（八）其他为平台内的经营者和从业人员开展网络交易活动提供营利性服务的平台。

For an internet platform within the People's Republic of China (hereinafter referred to as "China") with multiple operating entities, the enterprise that has legally obtained a value-added telecommunications business operating license shall report the tax-related information. If none of the operating enterprises have obtained a value-added telecommunications business operating license, the enterprise that has completed the internet information service filing shall report the tax-related information. If none of the operating enterprises have obtained a value-added telecommunications business operating license and none have completed the internet information service filing, the enterprise that provides for-profit services such as online business premises to the operators and practitioners on the platform shall report the tax-related information.

中华人民共和国境内（以下简称境内）互联网平台有多个运营主体的，由依法取得增值电信业务经营许可证的企业报送涉税信息；运营企业均未取得增值电信业务经营许可证的，由办理互联网信息服务备案的企业报送涉税信息；运营企业均未取得增值电信业务经营许可证且均未办理互联网信息服务备案的，由为平台内的经营者和从业人员提供网络经营场所等营利性服务的企业报送涉税信息。

For an overseas internet platform enterprise that has established an operating entity in China, the domestic enterprise that has legally obtained a value-added telecommunications business operating license shall report the tax-related information. If none of the established domestic operating entities have obtained a value-added telecommunications business operating license, the domestic operating entity that provides services such as merchant onboarding, store operation, and marketing promotion to the operators and practitioners on the overseas internet platform shall report the tax-related information. If no operating entity has been established in China, the overseas internet platform enterprise shall appoint a domestic agent to report.

中华人民共和国境外（以下简称境外）互联网平台企业在境内设立运营主体的，由依法取得增值电信业务经营许可证的境内企业报送涉税信息；在境内设立的运营主体均未取得增值电信业务经营许可证的，由为境外互联网平台内的经营者和从业人员提供商家入驻、店铺运营、营销推广等服务的境内运营主体报送涉税信息；在境内未设立运营主体的，由境外互联网平台企业指定境内代理人报送。

The term "overseas internet platform enterprise" in this Announcement refers to a legal person or unincorporated organization established under the laws of a foreign country (region), operating an internet platform with a domain name outside China, which provides for-profit services such as online business premises, transaction matching, and information release to operators and practitioners within the platform who are in China, or to purchasers in China, for conducting online trading activities.

本公告所称境外互联网平台企业，是指依照外国（地区）法律成立，通过域名在境外的互联网平台，为平台内境内的经营者和从业人员，或者境内的购买方开展网络交易活动提供网络经营场所、交易撮合、信息发布等营利性服务的法人或非法人组织。

II. Content of Tax-Related Information to be Reported

二、涉税信息的报送内容

(1) Basic Information of the Internet Platform Enterprise

（一）互联网平台企业的基本信息

Internet platform enterprises shall fill out the "Reporting Form for Basic Information of Internet Platform Enterprises" (Attachment 1). If basic information changes, it shall be noted when filling out the form.

互联网平台企业应当填报《互联网平台企业基本信息报送表》（附件1）；基本信息发生变化的，应当在填报时注明。

(2) Identity Information of Operators and Practitioners on the Platform

（二）平台内的经营者和从业人员身份信息

Internet platform enterprises shall fill out the "Reporting Form for Identity Information of Operators and Practitioners on the Platform" (Attachment 2), reporting the following identity information of operators and practitioners on the platform:

互联网平台企业应当填报《平台内的经营者和从业人员身份信息报送表》（附件2），报送平台内的经营者和从业人员的下列身份信息：

(1) For operators on the platform who have obtained registration certificates: name, unified social credit code (taxpayer identification number), address, store (user) name, store (user) unique identification code, professional service institution identifier, contact information, etc.

（1）已取得登记证照的平台内经营者的名称（姓名）、统一社会信用代码（纳税人识别号）、地址、店铺（用户）名称、店铺（用户）唯一标识码、专业服务机构标识、联系方式等信息；

Professional service institutions refer to specialized institutions that provide planning, operation, brokerage, training, and other services to operators and practitioners on the platform for their online trading activities through the internet platform.

专业服务机构，是指通过互联网平台为平台内的经营者和从业人员从事网络交易活动提供策划、运营、经纪、培训以及其他服务的专门机构。

(2) For operators and practitioners on the platform who have not obtained registration certificates: name, type of identification document, identification document number, country or region, address, store (user) name, store (user) unique identification code, contact information, etc.

（2）未取得登记证照的平台内的经营者和从业人员的姓名、证件类型、证件号码、国家或地区、地址、店铺（用户）名称、店铺（用户）唯一标识码、联系方式等信息。

Internet platform enterprises operating online live streaming platforms, when reporting the identity information of operators and practitioners on the platform, shall simultaneously fill out the "Reporting Form for Association Relationship between Live Streamer Service Institutions and Online Streamers on the Platform" (Attachment 3).

运营网络直播平台的互联网平台企业在报送平台内的经营者和从业人员身份信息时，应当同时填报《平台内的直播人员服务机构与网络主播关联关系表》（附件3）。

Live streamer service institutions refer to professional service institutions that provide planning, operation, brokerage, training, and other services to online streamers for their online live streaming activities such as online performances, game displays, and audiovisual information services.

直播人员服务机构是指为网络主播从事网络表演、游戏展示、视听信息服务等网络直播活动提供策划、运营、经纪、培训等服务的专业服务机构。

Online streamers refer to individuals who, based on the internet, provide online performances, game displays, audiovisual information services, etc., through forms such as live streaming, real-time interaction, and uploading audio-video programs, involving speaking or appearing on screen.

网络主播是指基于互联网，以直播、实时交流互动、上传音视频节目等形式发声、出镜，提供网络表演、游戏展示、视听信息服务的人员。

Internet platform enterprises that provide basic infrastructure services for mini-programs, quick apps, etc., or provide aggregation services for internet platforms, shall simultaneously fill out the "Reporting Form for Identity Information of Platform Enterprises on the Platform" (Attachment 4).

为小程序、快应用等互联网平台提供基础架构服务，或者为互联网平台提供聚合服务的互联网平台企业，应当同时填报《平台内的平台企业身份信息报送表》（附件4）。

If the content of the aforementioned identity information changes, the internet platform enterprise shall indicate the information status identifier when filling out the "Reporting Form for Identity Information of Operators and Practitioners on the Platform", "Reporting Form for Association Relationship between Live Streamer Service Institutions and Online Streamers on the Platform", and "Reporting Form for Identity Information of Platform Enterprises on the Platform". If the content of the aforementioned identity information does not change, the internet platform enterprise does not need to report it repeatedly.

上述身份信息填报内容发生变化的，互联网平台企业应当在填报《平台内的经营者和从业人员身份信息报送表》《平台内的直播人员服务机构与网络主播关联关系表》《平台内的平台企业身份信息报送表》时，注明信息状态标识；上述身份信息填报内容未发生变化的，互联网平台企业不需要重复报送。

Overseas internet platform enterprises are not required to report the identity information of overseas operators and practitioners on their platforms.

境外互联网平台内境外的经营者和从业人员的身份信息，境外互联网平台企业无需报送。

(3) Income Information of Operators and Practitioners on the Platform

（三）平台内的经营者和从业人员收入信息

Internet platform enterprises shall fill out the "Reporting Form for Income Information of Operators and Practitioners on the Platform" (Attachment 5), reporting the following income information of operators and practitioners on the platform for the previous quarter:

互联网平台企业应当填报《平台内的经营者和从业人员收入信息报送表》（附件5），报送平台内的经营者和从业人员上季度的下列收入信息：

(1) Income from sales of goods, services, and intangible assets, including total income, refund amount, net income amount, etc.

（1）销售货物、服务、无形资产取得的收入，包括收入总额、退款金额、收入净额等；

(2) Income from other online trading activities;

（2）从事其他网络交易活动取得的收入；

(3) Number of transactions (orders).

（3）交易（订单）数量。

Total income refers to the sales proceeds (total amount of price and value-added tax) related to the online trading activities conducted by operators and practitioners on the platform during the current period, including sales proceeds corresponding to monetary and non-monetary forms of economic benefits, without deducting actual subsidy amounts obtained from platform enterprises, government agencies, payment institutions, etc., or other expenses such as commissions and service fees paid to platform enterprises.

收入总额是指平台内的经营者和从业人员开展网络交易活动，在当期取得的与之相关的销售款项（全部价款和增值税税额的合计），包括货币和非货币形式的经济利益对应的销售款项，不扣除取得平台企业、政府机关、支付机构等实际补贴金额以及向平台企业支付的佣金、服务费等其他费用。

Refund amount refers to the amount of returns and refunds, refunds without returns, and service refunds occurring during the current period.

退款金额是指当期发生的退货退款、不退货仅退款、服务退款的金额。

Net income amount refers to the net amount after subtracting the refund amount from the total income of the current period.

收入净额是指当期收入总额减去退款金额后的净额。

If legitimate virtual currency or other non-monetary forms of economic benefits are obtained from the internet platform, the income shall be calculated in Renminbi amount according to the platform's conversion rules on the date the non-monetary economic benefits are actually obtained.

取得互联网平台合法虚拟货币等非货币形式经济利益的，按照实际取得非货币形式经济利益之日平台的折算规则，折算为人民币金额计算收入。

The recognition time for the income of operators and practitioners on the platform is the date when the sales proceeds are received or the voucher claiming the sales proceeds is obtained.

平台内的经营者和从业人员收入的确认时间为收讫销售款项或者取得销售款项索取凭据的当日。

Overseas internet platform enterprises shall fill out the "Reporting Form for Tax-Related Information of Operators and Practitioners Outside China on the Platform" (Attachment 6), reporting the income information for the previous quarter from the sales of services and intangible assets to parties in China by overseas operators and practitioners on the platform. If the quarterly cumulative transaction net amount for a single domestic purchaser from an overseas operator or practitioner on the platform does not exceed 5,000 RMB, the overseas internet platform enterprise may temporarily not report the income information from the sales of services and intangible assets to that purchaser.

境外互联网平台企业应当填报《平台内中国境外的经营者和从业人员涉税信息报送表》（附件6），报送平台内境外的经营者和从业人员向境内销售服务、无形资产的上季度收入信息。平台内单个境内购买方季度累计交易净额不超过5000元的，境外互联网平台企业可暂不报送平台内境外的经营者和从业人员向该购买方销售服务、无形资产的收入信息。

(4) Tax-Related Information of Online Streamers and Collaborating Parties

（四）网络主播及合作方的涉税信息

Operators on the platform (excluding natural persons; the same below) who obtain live streaming-related income through internet platforms and pay live streaming-related income payments to online streamers or other units, individual businesses, or natural persons cooperating with the online streamers (hereinafter referred to as collaborating parties) shall fill out the "Reporting Form for Online Live Streaming Tax-Related Information" (Attachment 7) and report to the competent tax authority the identity information and income information of the online streamers and collaborating parties.

通过互联网平台取得直播相关收入的平台内经营者（自然人除外，下同），向网络主播或者与网络主播合作的其他单位、个体工商户、自然人（以下简称合作方）支付直播相关收入款项的，应当填报《网络直播涉税信息报送表》（附件7），向主管税务机关报送网络主播以及合作方的身份信息、收入信息。

III. Time and Method for Reporting Tax-Related Information

三、涉税信息的报送时间和方式

(1) Reporting Time

（一）报送时间

Internet platform enterprises shall report their basic information to the competent tax authority within 30 days from the date of commencing internet business operations. If basic information changes, it shall be reported within 30 days from the date of change.

互联网平台企业应当自从事互联网经营业务之日起30日内向主管税务机关报送其基本信息。基本信息发生变化的，应当自变化之日起30日内报送。

Internet platform enterprises shall report the identity information of operators and practitioners on the platform and the income information for the previous quarter within the month following the end of each quarter.

互联网平台企业应当于季度终了的次月内报送平台内的经营者和从业人员身份信息、上季度的收入信息。

(2) Reporting Channels

（二）报送渠道

Internet platform enterprises can report tax-related information to the competent tax authority through the following channels:

互联网平台企业可以通过下列渠道，向主管税务机关报送涉税信息：

Electronic Tax Bureau;

电子税务局；

Direct data interface connection;

数据接口直连；

Other channels provided by the tax authority.

税务机关提供的其他渠道。

(3) Initial Reporting after the Implementation of the "Provisions”

（三）《规定》施行后的首次报送

Internet platform enterprises that were already engaged in internet business operations before the implementation of the "Provisions" shall report the basic information of the internet platform enterprise to the competent tax authority during the period from July 1 to 30, 2025.

《规定》施行前已经从事互联网经营业务的互联网平台企业，应当于2025年7月1日至30日期间向主管税务机关报送互联网平台企业的基本信息。

Internet platform enterprises shall, for the first time, report the identity information and income information of operators and practitioners on the platform during the period from October 1 to 31, 2025.

互联网平台企业应当于2025年10月1日至31日期间，首次报送平台内的经营者和从业人员的身份信息、收入信息。

(4) Extension, Correction, and Termination of Reporting

（四）延期、更正和终止报送

If an internet platform enterprise is unable to report tax-related information on time due to force majeure, it shall fill out the "Application Form for Extension of Tax-Related Information Reporting" (Attachment 8). Upon confirmation by the competent tax authority and issuance of the "Notice on Extension of Tax-Related Information Reporting" (Attachment 9), the reporting may be extended; if the conditions are not met, the competent tax authority shall issue the "Notice on Refusal of Extension of Tax-Related Information Reporting" (Attachment 10).

互联网平台企业因不可抗力不能按期报送涉税信息的，应当填报《延期报送涉税信息申请表》（附件8），经主管税务机关确认并出具《延期报送涉税信息通知书》（附件9）的，可以延期报送；对于不符合条件的，主管税务机关应当出具《不予延期报送涉税信息通知书》（附件10）。

If an internet platform enterprise discovers errors in the reported tax-related information, it shall apply to the competent tax authority for correction within 30 days from the date of discovery.

互联网平台企业发现报送涉税信息有误的，应当自发现之日起30日内，向主管税务机关办理更正报送。

If an internet platform enterprise terminates its internet business operations, it shall, within 30 days from the date of business termination, report to the competent tax authority the "Reporting Form for Basic Information of Internet Platform Enterprises", fill in the "Operation End Time", and simultaneously report the current period's tax-related information of the operators and practitioners on the platform.

互联网平台企业终止互联网经营业务的，应当自经营业务终止之日起30日内，向主管税务机关报送《互联网平台企业基本信息报送表》，填报"运营结束时间"，同时报送平台内的经营者和从业人员的当期涉税信息。

IV. Provision of Other Tax-Related Information by Internet Platform Enterprises and Relevant Parties

四、互联网平台企业以及相关方提供其他涉税信息

When the tax authority conducts tax inspections according to law or discovers tax-related risks and requires the provision of tax-related information, internet platform enterprises and relevant parties such as third-party payment institutions related to online trading activities shall cooperate. They shall provide tax-related information such as contract orders, transaction details, fund accounts, and logistics of the suspected non-compliant operators and practitioners on the platform, as required by the tax enforcement documents issued by the tax authority. They shall not refuse or conceal information citing technical reasons, account restrictions, data permissions, etc.

税务机关依法开展税务检查或者发现涉税风险时，要求提供涉税信息的，互联网平台企业以及与网络交易活动有关的第三方支付机构等相关方应当配合，按照税务机关出具的税务执法文书要求，提供涉嫌违法的平台内的经营者和从业人员的合同订单、交易明细、资金账户、物流等涉税信息，不得以技术原因、账号限制、数据权限等理由拒绝、隐瞒。

When other tax authorities besides the competent tax authority of the internet platform enterprise or relevant party discover tax-related risks, upon approval by the head of the tax authority at the level of a city divided into districts or an autonomous prefecture or above, and by issuing a "Notice on Tax Matters" through the competent tax authority of the internet platform enterprise or relevant party, they may require the internet platform enterprise or relevant party to provide tax-related information such as contract orders, transaction details, fund accounts, and logistics of the suspected non-compliant operators and practitioners on the platform.

互联网平台企业、相关方主管税务机关以外的其他税务机关发现涉税风险时，经设区的市、自治州以上税务局局长批准，通过互联网平台企业、相关方的主管税务机关出具《税务事项通知书》，可以要求互联网平台企业、相关方提供涉嫌违法的平台内的经营者和从业人员的合同订单、交易明细、资金账户、物流等涉税信息。

When the tax authority conducts tax inspections and requires internet platform enterprises and relevant parties to provide tax-related information such as contract orders, transaction details, fund accounts, and logistics of operators and practitioners on the platform, it shall be implemented in accordance with the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection".

税务机关开展税务检查时，要求互联网平台企业以及相关方提供平台内的经营者和从业人员的合同订单、交易明细、资金账户、物流等涉税信息，按照《中华人民共和国税收征收管理法》有关规定执行。

V. Handling of Failure to Report or Provide Tax-Related Information as Required

五、未按规定报送、提供涉税信息的处理

If an internet platform enterprise fails to report or provide tax-related information as required, the tax authority shall handle it according to Article 10 of the "Provisions", and include the relevant circumstances in the administration of tax payment credit evaluation according to regulations; if it fails to report or provide tax-related information as required more than twice within one year, the tax authority may make it public.

互联网平台企业未按照规定报送、提供涉税信息的，税务机关依据《规定》第十条进行处理，并将相关情形按规定纳入纳税缴费信用评价管理；一个年度内2次以上未按照规定报送或者提供涉税信息的，税务机关可以向社会公示。

If an operator on the platform who obtains live streaming-related income through internet platforms fails to report tax-related information as required by this Announcement, the tax authority shall handle it according to the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection".

通过互联网平台取得直播相关收入的平台内经营者未按照本公告规定报送涉税信息的，税务机关依照《中华人民共和国税收征收管理法》有关规定处理。

VI. Other Matters

六、其他事项

If an internet platform enterprise settles in a currency other than Renminbi, the income of the operators and practitioners on the platform it reports shall be converted into Renminbi for calculation based on the central parity rate of Renminbi effective on the first day of the month in which the tax-related information is reported or on the date the business occurred. Once determined, it shall not be changed within 12 months.

互联网平台企业以人民币以外的货币结算的，其报送平台内的经营者和从业人员的收入，按照办理涉税信息报送的当月1日或者业务发生当日有效的人民币汇率中间价，折合成人民币计算，确定后12个月内不得变更。

Matters such as the reporting time and method for operators on the platform who obtain live streaming-related income through internet platforms, total income, refund amount, net income amount, income recognition time, and tax payment credit evaluation management shall be implemented in accordance with the relevant provisions of Articles II, III, and V of this Announcement.

通过互联网平台取得直播相关收入的平台内经营者报送涉税信息的时间、方式，收入总额、退款金额、收入净额、收入的确认时间，以及纳税缴费信用评价管理等事宜，按照本公告第二条、第三条和第五条有关规定执行。

VII. Implementation Time

七、施行时间

This Announcement shall take effect from the date of issuance.

本公告自发布之日起施行。

Hereby Announced.

特此公告。