KYB CHINA(2025年6月13日国务院第61次常务会议通过 2025年6月20日中华人民共和国国务院令第810号公布 自公布之日起施行)
(Adopted at the 61st Executive Meeting of the State Council on June 13, 2025, promulgated by Order No. 810 of the State Council of the People's Republic of China on June 20, 2025, and effective as of the date of promulgation.)
为了规范互联网平台企业向税务机关报送平台内经营者和从业人员涉税信息，提升税收服务与管理效能，保护纳税人合法权益，营造公平统一的税收环境，促进平台经济规范健康发展，根据《中华人民共和国税收征收管理法》、《中华人民共和国电子商务法》，制定本规定。
This Regulation is formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the E-Commerce Law of the People's Republic of China, for the purposes of regulating the submission of tax-related information of operators and practitioners on internet platforms by internet platform enterprises to tax authorities, enhancing the efficiency of tax services and management, protecting the legitimate rights and interests of taxpayers, creating a fair and unified tax environment, and promoting the healthy development of the platform economy.
互联网平台企业应当依照本规定向其主管税务机关报送平台内经营者和从业人员的身份信息、收入信息等涉税信息。
Internet platform enterprises shall, in accordance with this Regulation, submit to their competent tax authorities tax-related information such as identity information and income information of operators and practitioners on the platform.
本规定所称互联网平台企业，是指《中华人民共和国电子商务法》规定的电子商务平台经营者以及其他为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者非法人组织；所称从业人员，是指通过互联网平台以个人名义提供营利性服务的自然人。
For the purposes of this Regulation, "internet platform enterprise" refers to an e-commerce platform operator as defined in the E-Commerce Law of the People's Republic of China and other legal persons or unincorporated organizations that provide for-profit services such as online business premises, transaction matching, and information release for online trading activities; "practitioner" refers to a natural person who provides for-profit services through an internet platform in an individual capacity.
互联网平台企业应当自本规定施行之日起30日内或者自从事互联网经营业务之日起30日内向其主管税务机关报送平台域名、业务类型、相关运营主体的统一社会信用代码以及名称等信息。
An internet platform enterprise shall, within 30 days from the effective date of this Regulation or within 30 days from the date it commences internet business operations, submit to its competent tax authority information such as the platform's domain name, business type, and the unified social credit code and name of the relevant operating entity.
互联网平台企业应当于季度终了的次月内，按照国务院税务主管部门规定的身份信息、收入信息的具体类别和内容，向其主管税务机关报送平台内经营者和从业人员的身份信息以及上季度收入信息。
An internet platform enterprise shall, within the month following the end of each quarter, submit to its competent tax authority the identity information of operators and practitioners on the platform and the income information for the preceding quarter, in accordance with the specific categories and content of identity information and income information prescribed by the competent tax authority of the State Council.
在互联网平台内从事配送、运输、家政等便民劳务活动的从业人员，依法享受税收优惠或者不需要纳税的，互联网平台企业不需要报送其收入信息。互联网平台企业按照规定为平台内经营者和从业人员办理扣缴申报、代办申报等涉税事项时已填报的涉税信息，不需要重复报送。
For practitioners engaged in convenience services such as delivery, transportation, and housekeeping on the internet platform, if they are entitled to tax benefits or are not required to pay taxes in accordance with the law, the internet platform enterprise is not required to submit their income information. Where an internet platform enterprise has already filled in tax-related information when handling tax withholding, tax filing on behalf of operators and practitioners, or other tax matters in accordance with regulations, such information need not be submitted repeatedly.
互联网平台企业应当按照国务院税务主管部门规定的涉税信息报送的数据口径和标准，通过网络等方式报送涉税信息。
An internet platform enterprise shall submit tax-related information through online means or other methods in accordance with the data standards and specifications for tax-related information submission prescribed by the competent tax authority of the State Council.
税务机关应当提供安全可靠的涉税信息报送渠道，积极运用现代信息技术，提供直连报送、上传导入等接口服务，并做好政策解读以及问题解答等咨询服务。
Tax authorities shall provide secure and reliable channels for submitting tax-related information, actively utilize modern information technology to provide interface services such as direct connection submission and upload import, and provide consulting services such as policy interpretation and problem resolution.
互联网平台企业应当核验平台内经营者和从业人员涉税信息，对其真实性、准确性、完整性负责。税务机关可以根据税收监管需要，对互联网平台企业报送的涉税信息进行核查。互联网平台企业已对其报送的涉税信息尽到核验义务，因平台内经营者或者从业人员过错导致涉税信息不真实、不准确或者不完整的，不追究互联网平台企业责任。
An internet platform enterprise shall verify the tax-related information of operators and practitioners on the platform and be responsible for its authenticity, accuracy, and completeness. Tax authorities may, based on tax supervision needs, verify the tax-related information submitted by internet platform enterprises. If an internet platform enterprise has fulfilled its verification obligations for the submitted tax-related information, it shall not be held liable for any inaccuracy or incompleteness of the tax-related information caused by the fault of the operator or practitioner on the platform.
税务机关依法开展税务检查或者发现涉税风险时，可以要求互联网平台企业和相关方提供涉嫌违法的平台内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，互联网平台企业和相关方应当按照税务机关要求的期限、方式和内容如实提供。
When conducting tax inspections or identifying tax risks in accordance with the law, tax authorities may require internet platform enterprises and relevant parties to provide tax-related information such as contracts, orders, transaction details, fund accounts, and logistics of operators and practitioners suspected of violating the law. Internet platform enterprises and relevant parties shall truthfully provide such information within the time limit, in the manner, and to the extent required by the tax authorities.
工业和信息化、人力资源社会保障、交通运输、市场监管、网信等部门应当与税务机关加强涉税信息共享。通过信息共享能够获取的涉税信息，税务机关不得要求互联网平台企业重复报送。
Departments such as industry and information technology, human resources and social security, transportation, market regulation, and cyberspace administration shall strengthen the sharing of tax-related information with tax authorities. Tax authorities shall not require internet platform enterprises to repeatedly submit tax-related information that can be obtained through information sharing.
互联网平台企业应当依照法律、行政法规和国家有关规定，规范保存平台内经营者和从业人员涉税信息。
Internet platform enterprises shall, in accordance with laws, administrative regulations, and relevant state provisions, properly preserve the tax-related information of operators and practitioners on the platform.
税务机关应当对获取的涉税信息依法保密，依照法律、行政法规和国家有关规定建立涉税信息安全管理制度，落实数据安全保护责任，保障涉税信息安全。
Tax authorities shall keep the obtained tax-related information confidential in accordance with the law, establish a tax-related information security management system in accordance with laws, administrative regulations, and relevant state provisions, fulfill data security protection responsibilities, and ensure the security of tax-related information.
互联网平台企业有下列行为之一的，由税务机关责令限期改正；逾期不改正的，处2万元以上10万元以下的罚款；情节严重的，责令停业整顿，并处10万元以上50万元以下的罚款：
If an internet platform enterprise commits any of the following acts, the tax authority shall order it to make corrections within a specified period; if it fails to make corrections within the period, a fine of not less than 20,000 yuan but not more than 100,000 yuan shall be imposed; if the circumstances are serious, it shall be ordered to suspend business for rectification, and a fine of not less than 100,000 yuan but not more than 500,000 yuan shall be imposed:
(一)未按照规定的期限报送、提供涉税信息；
(1) Failing to submit or provide tax-related information within the prescribed time limit;
(二)瞒报、谎报、漏报涉税信息，或者因互联网平台企业原因导致涉税信息不真实、不准确、不完整；
(2) Concealing, falsely reporting, or omitting tax-related information, or causing the tax-related information to be untrue, inaccurate, or incomplete due to reasons attributable to the internet platform enterprise;
(三)拒绝报送、提供涉税信息。
(3) Refusing to submit or provide tax-related information.
税务机关及其工作人员在互联网平台企业涉税信息报送管理工作中有违法行为的，依照有关法律、行政法规的规定追究法律责任。
If tax authorities or their staff members commit illegal acts in the management of tax-related information submission by internet platform enterprises, legal liability shall be pursued in accordance with relevant laws and administrative regulations.
平台内经营者和从业人员在本规定施行前的涉税信息，互联网平台企业不需要报送。
Internet platform enterprises are not required to submit tax-related information of operators and practitioners on the platform that existed prior to the effective date of this Regulation.
境外互联网平台企业在中华人民共和国境内提供营利性服务的，按照国务院税务主管部门的规定报送平台内经营者和从业人员涉税信息。
Overseas internet platform enterprises that provide for-profit services within the territory of the People's Republic of China shall submit tax-related information of operators and practitioners on the platform in accordance with the provisions of the competent tax authority of the State Council.
国务院税务主管部门根据本规定制定实施办法。
The competent tax authority of the State Council shall formulate implementing measures in accordance with this Regulation.
本规定自公布之日起施行。
This Regulation shall come into force on the date of promulgation.