Research on the institutional boundaries of platform tax treaty obligations from the perspective of tax co-governance

Abstract

Based on the structural advantages of Internet platforms in information integration and data processing, the "Law of the People's Republic of China on the Administration of Tax Collection (Revised Draft for Comments)"，released on March 28, 2025, intends to incorporate platforms into the framework of tax co-governance by adding new Articles 29 and 72.The system establishes an obligation system for tax-related information submission and assistance in tax declaration on e-commerce platforms, promoting the integration of the platforms into the framework of tax co-governance. However, the blurring boundaries of information reporting, insufficient procedural participation, and the imbalance between the intensity of responsibility and the nature of obligations objectively exacerbate the risk of platforms' roles spilling over to the front end of tax collection and administration. Accordingly, this paper proposes to limit the triggering of obligations based on tax relevance, balance tax collection and administration powers through procedural participation mechanisms, and optimize the allocation of responsibilities with the principle of restraint, thereby ensuring tax collection and administration efficiency while achieving standardized operation of platforms' collaborative obligations.