China tax policy timeline, 2025–2026
Two dates changed the operating environment for every Chinese SME selling through platforms: June 20, 2025, when Decree 810 took effect, and October 2025, when platforms completed the first quarterly report of merchant identity and income data. This timeline refers to the enforcement sequence that followed — and continues.
Timeline
Step 1 · 2025-06-20 — Decree 810 takes effect
Platforms operating in China become obligated to report merchant identity and income information to the tax administration.
Step 2 · 2025-10 — first quarterly cycle completes
Per State Taxation Administration Announcement No. 15 of 2025, platforms file their first quarterly reports covering merchant identity and settlement income.
Step 3 · 2025-Q4 onward — divergence notices
Risk notices go to merchants whose declared figures diverge from platform-reported revenue; published penalty decisions increase in step.
Step 4 · 2026 — enforcement reaches platforms
A platform operator is fined CNY 100,000 under Decree 810 for defective reporting left uncorrected (Doc No. 沪长税罚[2026]1号) — the pipeline binds platforms themselves.
Step 5 · 2026 onward — reconciliation as routine
Quarterly reporting is business-as-usual; declaration-versus-platform reconciliation is a standing risk-identification method, not a campaign.
What it means for an SME
- The tax bureau holds platform-side revenue data before you file — treat declarations as explanations of that data, not alternatives to it;
- Gaps need reasons: timing, returns, fees are legitimate — silence is not;
- The voluntary-correction window is the cheapest asset on this timeline.
Compare your own numbers with the free triage in the WeChat mini-program; quantified checks start at CNY 299.
Sources and verification
Dates and document numbers on this page come from official publications: State Council Decree No. 810 (effective 2025-06-20), STA Announcement No. 15 of 2025, and the Shanghai tax authority's public penalty disclosure for the 2026 platform fine. The Chinese-language policy page 政策时间线 carries the same timeline with fuller regulatory context; the English case study of the platform fine is at Decree 810 enforcement.
FAQ
Did Decree 810 create a new tax?
No — it created reporting. Tax obligations are unchanged; what changed is that platform-side revenue data reaches the tax administration automatically, making declaration gaps visible without fieldwork.
Do the dates apply outside e-commerce?
Decree 810 covers platforms across sectors — delivery, ride-hailing, live-streaming, services marketplaces included. The dates are sector-wide; e-commerce simply noticed first.
Where do I check whether my declarations match?
Start with the free 3-minute triage in the Shoushuibao WeChat mini-program; the CNY 299 AI check quantifies any gap in three scenarios with legal references.
Run the free check: open WeChat, search the mini-program 守税宝 (ShouShuiBao). International inquiries: bd@intentengine.cn.