《安永洞察》双语解读：境外互联网平台涉税信息报送新政全知晓
鉴于互联网平台企业涉税信息报送法规对境外平台企业影响重大，且涉及跨境税务合规的复杂问题，我们已于2025年7月8日在我们的Global Tax News Update网站发布了有关境外互联网平台企业的涉税信息报送义务的英文版解读1。鉴于相关内容对境外互联网平台企业影响重大，且涉及跨境税务合规的复杂问题，我们特推出本中英文双语解析，以期为各方提供更加便捷和全面的政策解读。
2025年6月20日，《互联网平台企业涉税信息报送规定》（国务院令第810号，以下简称“《规定》”）正式生效，对境内外互联网平台运营者施加了全面的报送义务，旨在确保所有市场参与者的税收遵从。
在中国境内提供营利性服务的境外互联网平台企业必须在2025年7月30日前报送基本信息，并在2025年10月31日前完成平台内的经营者和从业人员的身份信息、收入信息首次报送，这将显著提高其运营透明度。
《规定》明确了对不合规行为的严厉处罚，如人民币2万元至50万元不等罚款，并可能影响境外平台的在华纳税义务，包括潜在的增值税和企业所得税义务。
境外互联网平台企业应关注新出台的涉税信息报送要求，建议及时寻求专业税务咨询，完善合规体系并优化运营架构，确保按时完成各项申报义务。
核心要点
《规定》自2025年6月20日起施行，构建了涵盖境内外互联网平台运营者的涉税信息报送制度。境外互联网平台企业凡在中国境内开展营利性服务的，均被正式纳入税收监管体系，实现了境内外平台的税收监管一体化。
配套实施方面，国家税务总局同步发布两项公告，对报送要求和代扣代缴程序作出细化规定。时间安排上，境外平台企业面临两个关键节点：7月30日前完成基本信息报送，10月31日前完成平台内经营者和从业人员身份信息、收入信息首次报送。
政策背景
伴随中国数字经济的蓬勃发展，互联网平台已成为推动资源优化配置和产业转型升级的重要力量。平台企业汇聚的海量交易数据和参与主体信息，为税务机关实施精准征管提供了前所未有的数据基础。建立统一的涉税信息报送制度，有利于有效填补平台交易的监管空白，在规范发展的前提下为新兴业务模式提供制度保障。
《规定》的出台，充分体现了中国构建一体化税收监管体系的政策取向。通过对所有在华经营平台实施统一的报送要求，有效消除了此前可能存在的制度套利空间，为平台经济的长远健康发展奠定了坚实的制度基础。
监管全覆盖：境外平台正式纳入规范体系
《规定》对涵盖的平台进行了广泛定义，明确将境外互联网平台企业纳入其范围。
境外互联网平台企业的定义
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。需履行报送义务的互联网平台包括：
•网络商品销售平台；
•网络直播平台；
•网络货运平台；
•灵活用工平台；
•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；
•为互联网平台提供聚合服务的平台；
•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；
•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。
信息报送主体
《规定》建立了明确的层级制度，用于确定境外互联网平台企业的报送责任。
•在境内设有运营主体的境外平台：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。
•在境内设有运营主体但未取得增值电信业务经营许可证的境外平台：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。
•在境内无运营实体的境外平台：由境外互联网平台企业指定境内代理人报送。
报送义务详解
平台基本信息报送
境外互联网平台企业应使用规定表格报送全面的基本信息，基本信息发生变化的，应当在填报时注明。
平台内经营者和从业人员身份信息
境外互联网平台企业仅需报送境内经营者和从业人员的详细身份信息，包括已取得登记证照的平台内经营者的信息（姓名/名称、统一社会信用代码、地址、店铺（用户）唯一标识码等）和未取得登记证照的平台内的经营者和从业人员的信息（姓名、证件类型、证件号码、国家或地区、地址、店铺（用户）名称等）。不需要报送平台内境外的经营者和从业人员的身份信息。
收入信息报送
境外互联网平台企业需要报送平台内经营者和从业人员在上一季度向境内销售服务、无形资产的收入信息。如果平台内单个境内购买方的季度累计交易金额不超过5,000元人民币，则可暂不报送。
实务操作经验
值得注意的是，《规定》及其配套文件刚刚颁布，实务操作中的诸多细节仍需进一步明确。基于我们目前参与相关实施项目的经验，现就部分实务问题分享以下观察：
跨境经营主体的报送义务
根据《规定》，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。在这一部分的理解上，我们了解税务机关倾向于由境内持有增值电信业务经营许可证的关联主体负责报送。然而，从实务角度来看，境内关联平台企业往往难以及时、完整地获取其境外关联平台的交易数据和经营者、从业人员信息，可能导致报送义务无法及时履行的风险。
跨境商家的差异化处理
对于跨境贸易中的商家，需区分不同情形处理。境外商家通过平台向境内销售货物的，考虑到清关环节已正常申报税费，可不强制要求报送；但涉及无形资产交易的，仍需履行相应的申报义务。
鉴于上述操作层面的复杂性，建议相关平台企业在政策执行初期主动与税务机关就具体疑问进行沟通，或及时向专业税务人士咨询，制定切实可行的合规方案，避免因理解偏差或操作困难而产生合规风险。
关键时间节点
初始报送要求规定：
2025年7月30日——现有境外互联网平台企业的截止日期
2025年10月31日——平台内经营者首次报送的截止日期；需要报送从业人员身份和收入信息
持续报送要求包括：
季度报送——在每个季度结束后一个月内报送平台内经营者和从业人员身份信息和上季度收入信息
变更通知——在发生变化后30天内报送基本信息变更
更正义务——在发现报送错误后30天内提交更正
货币折算规则
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。
违规成本与法律责任
根据《规定》第十条，互联网平台企业出现以下行为之一的，将面临行政处罚：
•未按照规定的期限报送、提供涉税信息
•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
•拒绝报送、提供涉税信息
行政处罚包括：
•初次违规——税务机关责令限期改正
•逾期不改正——处2万元以上10万元以下罚款
•情节严重——责令停业整顿，并处10万元以上50万元以下罚款
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。
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。
税务检查期间的配合义务
根据《规定》第七条，税务机关有权要求互联网平台企业及相关方提供涉嫌违法的平台内经营者和从业人员的详细交易信息，包括但不限于合同订单、交易明细、资金流水、物流记录等。
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相关信息。
税收征管新趋势：透明化监管的深远影响
涉税信息报送制度将使境外互联网平台企业在华经营活动完全纳入税务监管范围。通过全面掌握平台交易数据，税务机关获得了精准识别税收义务的能力，过往因信息不对称而存在的征管盲区将得到有效治理。境外平台可能面临的税收义务包括增值税、平台内从业人员的个人所得税，以及因构成常设机构而产生的企业所得税等多重风险。
例如，境外互联网平台在以下情况下可能需要在中国缴纳增值税：向中国境内提供在中国境内消费的服务或无形资产，且购买方未履行代扣代缴增值税义务；或者所销售的货物原产地在中国境内或位于中国境内等。
境外互联网平台企业作为非居民企业，如果被认定在中国构成常设机构，则需就归属于常设机构的中国来源所得以及相关境外所得缴纳企业所得税。如未构成常设机构，则需就中国来源所得缴纳企业所得税。
此外，境外平台可能需要为平台内经营者和从业人员履行个人所得税代扣代缴和增值税代办申报义务，尽管未在境内设立机构的平台可能面临实际困难。
专业建议与前瞻展望
虽然《规定》已构建起相对完整的制度框架，但具体执行标准仍有待税务机关进一步明确。境外互联网平台企业需密切关注后续出台的实施细则，特别是在跨境数据传输、技术接口对接、税收协定适用等操作层面的具体要求。
这一制度的出台标志着中国对数字经济税收治理进入新阶段，体现了统一境内外税收监管标准的政策导向。对于在华经营的境外平台而言，当务之急是建立健全内部合规体系，确保按时完成各项申报义务，同时做好应对长期监管常态化的准备。
China | Offshore internet platforms now subject to tax reporting requirements
On 20 June 2025, China’s new Internet Platform Enterprise Tax Information Reporting Regulation took effect, imposing comprehensive reporting obligations on both domestic and offshore internet platform operators, aimed at ensuring tax compliance across all market participants.
Offshore internet platforms providing profit-making services in China must submit basic information by 30 July 2025 and detailed data on third-party sellers and individual practitioners by 31 October 2025, significantly increasing transparency in their operations.
The regulation includes substantial penalties for noncompliance, such as fines ranging from RMB20k to RMB500k, and may impact the tax liabilities of offshore platforms, including potential VAT and corporate income tax obligations.
Entities operating offshore internet platforms in China should prepare for these new reporting requirements and consult with tax professionals to ensure compliance and optimal structuring of their operations in light of the approaching deadlines.
Executive summary
China’s new Internet Platform Enterprise Tax Information Reporting Regulation (the Regulation) took effect on 20 June 2025, establishing comprehensive reporting obligations for both domestic and offshore internet platform operators. Offshore internet platforms providing profit-making services in China are explicitly included within the regulatory scope, ensuring tax compliance parity across all market participants.
The regulation is supported by two implementing bulletins from the State Taxation Administration clarifying the detailed reporting requirements as well as the tax withholding procedures. The first reporting deadlines are 30 July 2025 for basic information and 31 October 2025 for third-party sellers and individual practitioner data.
Background
China’s digital economy has experienced rapid growth in recent years, playing an increasingly important role in optimizing resource allocation, driving industrial upgrades and expanding market opportunities. The tax information obtained by internet platforms regarding their third-party sellers and individual practitioners (such as merchants, service providers, influencers, live streamers and other participants) represents crucial foundation data for effective tax administration. This new regulatory framework addresses the need for sys********tic oversight of platform-mediated transactions while supporting and guiding the development of new business models and ensuring equitable tax treatment between online and offline businesses as well as fair competition between domestic and offshore platform operators.
The Regulation, enacted as State Council Order No. 810, is intended to reflect China’s commitment to establishing a unified and fair tax environment that promotes standardized and healthy development of the platform economy. By requiring comprehensive reporting from all platforms operating in China’s market, regardless of where they are incorporated, the Regulation should help prevent regulatory arbitrage through offshore structures.
Comprehensive scope covering offshore internet platforms
The Regulation defines covered platforms broadly, specifically including offshore internet platforms within its scope.
Definition of offshore internet platforms
Offshore internet platforms are defined as legal entities or unincorporated organizations established under offshore jurisdictions that operate internet platforms through domain names outside of China, providing profit-making services such as online business premises, transaction facilitation and information publishing to domestic sellers, individual practitioners or purchasers in China.
Internet platforms subject to reporting include:
•Online retail platforms
•Live streaming platforms
•Online freight platforms
•Flexible employment platforms
•Service platforms covering areas such as education, health care, travel, consulting, training, brokerage, design, performance, advertising, translation, agency services, technical services, audiovisual content, gaming, online literature, artificial intelligence (AI)-generated content and online lending
•Aggregation service platforms
•Mini-programs and quick apps providing commercial services
•Other platforms facilitating commercial transactions via online networks
Who is responsible for information reporting?
•The Regulation establishes a clear hierarchy for determining reporting responsibilities among offshore internet platforms.
•Offshore platforms with licensed entities in China.
When offshore internet platforms have established operating entities in China, the domestic entity holding a value-added telecommunications business license shall be responsible for the reporting.
•Offshore platforms having entities in China but without a relevant license.
If domestic operating entities in China do not have telecommunications licenses, the domestic entity providing merchant onboarding, store operations, marketing promotion and similar services for the offshore platform must take on reporting obligations.
•Offshore platforms with no presence in China.
Offshore internet platforms without any operating presence in China should designate domestic agents to handle their reporting.
What to report?
Basic information reporting for the platform
Offshore internet platforms should submit comprehensive basic information using prescribed forms, with updates required whenever fundamental business details change.
Third-party sellers and individual practitioner identity data
Offshore internet platforms are only required to report detailed identity information for domestic sellers and individual practitioners in China, including both registered business entities (business names, unified social credit codes, addresses, store identifiers) and unregistered individuals (names, identification documents, jurisdictions, contact information). Identity information for overseas third-party sellers and individual practitioners is not required.
Revenue information reporting
Offshore internet platforms are required to report revenue information for third-party sellers and individual practitioners selling services or intangible assets to domestic purchasers during the preceding quarter. A practical exemption applies if an individual domestic purchaser’s quarterly cumulative transaction amounts is no more than 5,000 Chinese renminbi (RMB5k).
Practical implementation guidance
The Regulation and its supporting documents have only recently been published, leaving many operational details yet to be clarified. Based on our experience with current implementation projects, we would like to share observations on a few practical issues:
Cross-border affiliate reporting responsibilities
Under the Regulation, offshore platforms with domestic operating entities should have their China-based licensed entities handle the reporting obligations. Based on our current implementation experience, tax authorities appear to favor having domestic entities holding telecommunications licenses take responsibility for these filings. However, in practice, domestic affiliates often lack access to comprehensive transaction data from their offshore counterparts, which could create potential compliance risks.
Differentiated treatment for cross-border merchants
Cross-border trade scenarios require case-by-case analysis. For offshore merchants selling goods to domestic purchasers through platforms, reporting may not be mandatory given that customs clearance procedures already capture relevant tax information. However, transactions involving intangible assets typically remain subject to reporting requirements.
Given these operational complexities, we recommend that affected platform companies proactively engage with tax authorities on specific questions during the early implementation phase, while also seeking professional tax advisory services to develop workable compliance strategies and avoid risks arising from misinterpretation or operational difficulties.
Deadlines for reporting
Initial reporting requirements provide a:
30 July 2025 deadline for existing offshore internet platforms
31 October 2025 deadline for a third-party seller’s first submission; individual practitioner identity and revenue information required
Ongoing reporting requirements include:
Quarterly reporting — submit third-party sellers and individual practitioner identity and preceding quarter’s revenue information within one month after each quarter ends
Change notifications — report basic information changes within 30 days of occurrence
Correction obligations — submit corrections within 30 days of discovering reporting errors
Currency conversion rules
For platforms operating in foreign currencies, revenue reporting should use RMB conversion based on exchange rates effective on either the first day of the reporting month or the transaction date, with conversion methods remaining fixed for 12-month periods.
Enforcement and penalties
The Regulation establishes substantial penalties for noncompliance behaviors, including:
•Failing to report and provide tax-related information in accordance with the prescribed deadline
• Concealing, misreporting or omitting tax-related information, or causing tax-related information to be untrue, inaccurate or incomplete due to the Internet platform enterprise
•Refusing to report or provide tax-related information
Administrative penalties include:
•Initial violations — order to correct within a specified timeframe
•Continued noncompliance — fines ranging from RMB20k to RMB100k
•Serious violations — business suspension orders plus fines ranging from RMB100k to RMB500k
Noncompliance incidents will be incorporated into taxpayers’ credit rating evaluations, with potential public disclosure for enterprises with two or more violations within a single year.
Cooperation requirements during tax inspections
Platforms (including offshore internet platforms) and related parties must provide transaction details, funding account information, and logistics data when requested during tax inspections. They are expected to cooperate fully and should not decline or withhold relevant information by citing technical issues, account restrictions or data access limitations.
Broader tax compliance implications
The above-mentioned mandatory information reporting obligations should significantly increase the transparency of offshore internet platforms’ transactions and operations in China. This enhanced visibility into platform activities may enable Chinese tax authorities to identify previously undetected tax liabilities, including potential value-added tax (VAT) obligations, individual income tax (IIT) for practitioners and corporate income tax (CIT) liabilities through permanent establishment (PE) rules, where applicable, that may have been overlooked under less transparent operating models.
For example, an offshore internet platform may be subject to China VAT when it provides services or intangible assets to be consumed in China and the recipients fail to withhold VAT, or if the goods sold originate from or are located domestically, etc.
Offshore internet platforms, as nonresident enterprises, may have CIT implications in China. While the platform is deemed to have PE in China, they are taxed on China-source income attributable to the PEs and related offshore income. If no PE is constituted, they are subject to CIT on China-sourced income.
Moreover, offshore platforms may be required to fulfill IIT withholding and VAT proxy filing obligations for third-party sellers and individual practitioners, though platforms without domestic establishments may face practical difficulties.
Looking ahead
Although the current new rules provide a comprehensive framework, practical implementation will depend significantly on detailed guidance from China’s tax authorities. Offshore internet platforms should pay particular attention to forthcoming implementing regulations addressing cross-border data transmission requirements, technical interface standards, and coordination with potentially broader China tax implications and compliance obligations.
The regulation represents a significant step toward comprehensive administration of China’s digital economy, helping to ensure that all market players contribute to fair and transparent tax administration. Platforms operating in China’s market should begin immediate preparation to meet the approaching compliance deadlines while positioning themselves for long-term regulatory alignment.
Given that offshore internet platforms must submit their basic information by 30 July 2025, and considering the complex interplay of reporting obligations, potential China tax implications and additional requirements, platforms should consult with China tax professionals to ensure comprehensive compliance and optimal structuring of their China operations.
注：
1.https://globaltaxnews.ey.com/news/2025-1405-china-offshore-internet-platforms-now-subject-to-tax-reporting-requirements
本文作者：
沈瑛华
大中华区税收政策主管合伙人
安永（中国）企业咨询有限公司
+86 138 1095 3131
Shirley.SYH.Shen@cn.ey.com
京公网安备 11011502006498号