国家税务总局发布数据显示，《互联网平台企业涉税信息报送规定》实施一年多来，近9700家平台积极履行了涉税信息报送义务1。税务部门通过对比平台报送的收入数据与纳税人自行申报情况，向存在申报差异的平台内经营者发送税务合规提示1。平台报送的收入信息为经营者通过平台取得的收入净额，包括已开票和未开票部分，不扣除向平台支付的服务费、佣金等费用1。
对于收到税务提醒的经营者，主动补缴税款和滞纳金的可从轻或免予行政处罚1。若拒不办理更正申报，主管税务机关将按规定移交稽查部门处理，查实后将面临补缴税款、加收滞纳金、处以罚款以及信用惩戒1。绝大多数平台内经营者为中小微企业或个体工商户，在现行税收优惠政策下，其实际缴税金额较少甚至无需缴税1。
China's State Taxation Administration has released data showing that nearly 9,700 domestic and foreign platforms have actively fulfilled their obligations to report tax-related information under the Regulations on Tax Information Reporting by Internet Platform Enterprises, which have been in effect for over a year 1. By comparing platform-reported revenue against self-reported data from operators, tax authorities have issued tax compliance reminders to platform-based business operators showing significant reporting discrepancies 1.
The revenue figures reported by platforms represent the net income earned by operators through those platforms—including both invoiced and uninvoiced portions—and do not deduct service fees or commissions paid to the platforms 1. Tax officials emphasize that most platform operators are small and medium-sized enterprises or individual business proprietors who, under existing tax incentive policies, may face minimal or zero tax obligations 1. For operators who proactively correct their tax filings and pay owed taxes plus late fees, the tax authorities may impose reduced or waived administrative penalties 1. Conversely, those who refuse to file corrective returns risk having their cases transferred to the tax inspection department, which may result in back taxes, late fees, fines, and credit-related sanctions 1.
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