According to Article 10 of the E-commerce Law of the People's Republic of China, e-commerce operators shall register market entities according to law. However, unless individuals sell their own agricultural and sideline products and household handicraft products, individuals do not need to obtain permission according to law, nor do they need to register according to laws and administrative regulations.
Eleventh e-commerce operators should fulfill their tax obligations and enjoy tax preferences according to law. An e-commerce operator who does not need to register as a market entity according to the provisions of the preceding article shall, after the first tax payment obligation occurs, go through the tax registration in accordance with the provisions of laws and administrative regulations on tax collection management and truthfully declare and pay taxes.
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Article 14 of the Electronic Commerce Law of the People's Republic of China * * * When selling goods or providing services, an e-commerce operator shall issue purchase vouchers or service documents such as paper invoices or electronic invoices according to law. Electronic invoices and paper invoices have the same legal effect.
Article 15 An e-commerce operator shall continuously publicize the business license information, the administrative licensing information related to its business, the situation that it is not necessary to register the market subject according to Article 10 of this Law, or the link identification of the above information in a prominent position on its homepage. If the information specified in the preceding paragraph changes, e-commerce operators shall update public information in a timely manner.
Baidu Encyclopedia-E-commerce Law of the People's Republic of China