After the implementation of the E-commerce Law, individuals who open online stores will also need to apply for a business license and corresponding permits. After applying for the permit, they will also need to apply for tax registration. However, individuals who sell self-produced agricultural and sideline products and cottage industry products, and individuals who use their own skills to engage in convenience labor activities and sporadic small-amount transaction activities that do not require permission according to law do not need to apply for a business license.

According to Article 10 of the "E-Commerce Law of the People's Republic of China", e-commerce operators shall register market entities in accordance with the law. However, there are exceptions for individuals selling self-produced agricultural and sideline products and cottage industry products, individuals using their own skills to engage in convenience labor activities and sporadic small-amount transaction activities that do not require permission according to law, and those that do not need to be registered in accordance with laws and administrative regulations.

Article 11 E-commerce operators shall perform tax obligations in accordance with the law and enjoy tax benefits in accordance with the law. E-commerce operators who are not required to register as market entities in accordance with the provisions of the preceding article shall apply for tax registration in accordance with the provisions of tax collection and management laws and administrative regulations after the first tax liability occurs, and declare taxes truthfully.

Extended information:

Article 14 of the "Electronic Commerce Law of the People's Republic of China" E-commerce operators selling goods or providing services shall issue paper invoices or electronic invoices in accordance with the law. Purchase vouchers such as invoices or service documents. Electronic invoices have the same legal effect as paper invoices.

Article 15 E-commerce operators shall, in a conspicuous position on their homepage, continue to publish business license information, administrative licensing information related to their business operations, and market transactions that do not require market registration in accordance with Article 10 of this Law. Information such as subject registration status, or link identifiers of the above information. If the information specified in the preceding paragraph changes, e-commerce operators shall update the public information in a timely manner.

Baidu Encyclopedia - E-Commerce Law of the People's Republic of China