Attention! All e-commerce enterprises,

For e-commerce enterprises, the draft opinions of the State Administration of Taxation on regulating e-commerce enterprises to pay taxes according to the law and regulating taxes were , published on the official website on 2024.12.20 - 25.1.19.

1. Douyin, Tmall, JD, Taobao, Pinduoduo, Dewu, etc. Internet platform enterprises should report to the competent tax authorities the following information on the income of the operators and practitioners within the platform in the last quarter. It is convenient for the tax bureau system to identify and analyse, and deal with suspected false declaration or tax evasion enterprises in early warning.

2. The Internet platform enterprise shall, in accordance with regulations, handles tax-related matters such as withholding declaration and agent declaration for the operators and practitioners within the platform.

3. If an internet platform enterprise fails to report tax-related information in accordance with this provision, the tax authorities shall order it to make corrections within a certain period of time, and if it fails to do so, it shall be subject to a fine of not less than 20,000 yuan but not more than 100,000 yuan, and if the circumstances are serious, it shall be subject to a fine of not less than 100,000 yuan but not more than 500,000 yuan, and it may be ordered by the competent authorities concerned to suspend its operation and rectify the situation.

4. Focus on regulation of false declarations, tax evasion and other non-compliant behavior of high-income earners, false ’brushing’ fraudulent flow and other improper business behaviors.