Despite intensification cooperation with China, Russian legal science doesn’t provide comprehensive study of Chinese laws and regulations concerning entrepreneurial activity including e-commerce. Analysis of the concept “source of law” allows to demine a fairly wide range of Chinese legal sources. Basing on the analysis of the laws of the People’s Republic of China, regulations of the State Council, notices of the People’s Bank of China, notifications, notices of measures, regulations, letters from various Chinese public bodies and local regulations, this paper examines the sources (forms) of legal regulation of the platform economy in China from theoretical perspective. The purpose of this article is to reconstruct the system of sources (forms) of law in the sphere of the Chinese platform economy, to qualify sources and establish hierarchical relationships between them in order to identify contradictions and ways to overcome them. The paper concludes that in China there are no clear criteria for distinguishing between subordinate legislation and acts of interpretation, also legal provisions sometimes may be included in interpretational documents. Official replies and letters from government agencies in China like legal regulations may impose new responsibilities on lower-level public bodies. The paper concludes that China doesn’t have definite border between notifications and notices issued by ministries and departments. Authors also stress the discussion on the legal nature of judicial clarifications and guiding court cases of the Supreme People’s Court of the People’s Republic of China.