The Ministry of Finance and the State Administration of Taxation have formulated the “Administrative Measures on the Withholding and Payment of Value-added Tax for Natural Persons by Domestic Entities”, which states that natural persons who are employees of Internet platforms have taxable transactions that meet the requirements through the Internet platform, comply with the relevant regulations for Internet platform enterprises to process proxy declarations for employees within the platform, and where the Internet platform enterprise processes VAT agency declarations in accordance with the relevant regulations, these Measures do not apply.

The Ministry of Finance and the State Administration of Taxation have formulated the “Administrative Measures on the Withholding and Payment of Value-added Tax for Natural Persons by Domestic Entities”, which states that natural persons who are employees of Internet platforms have taxable transactions that meet the requirements through the Internet platform, comply with the relevant regulations for Internet platform enterprises to process proxy declarations for employees within the platform, and where the Internet platform enterprise processes VAT agency declarations in accordance with the relevant regulations, these Measures do not apply.