According to the law, the rewards obtained by Taobao users must be withheld or declared on behalf of the tax authorities, and the necessary tax declaration materials (including the user's taxpayer identity information, service agreement, service fee amount and/or other materials required by the tax authorities) must be provided to the tax authorities in accordance with relevant national laws and regulations, and they agree to withhold and pay the corresponding taxes on behalf of the tax authorities.

In addition, if the reward belongs to the "comprehensive income obtained by individual residents" as stipulated in the Individual Income Tax Law of People's Republic of China (PRC), users need to make timely settlement and payment, and enjoy the rights and interests of taxpayers according to law.