中国国家税务总局发布《互联网平台企业涉税信息报送规定》配套公告

Core Points - The Chinese government has implemented the "Regulations on Tax Information Reporting for Internet Platform Enterprises," which aims to clarify tax obligations for platform companies and their operators [1][2] - The tax burden for most platform enterprises and operators will not significantly change, as they are required to fulfill procedural obligations without altering their tax liabilities [1] - Small and micro enterprises, as well as low-income workers on these platforms, will benefit from tax incentives, maintaining their current tax burden [1] - Operators previously hiding income will see their tax liabilities return to normal levels based on reported tax information [1] - Adjustments have been made to the withholding and prepayment methods for labor remuneration, allowing for a cumulative withholding method and deductions of 5,000 RMB per month, with a progressive tax rate of 3%-45% [1] Tax Reporting Details - Labor remuneration income for platform workers includes earnings from various services such as live streaming, education, medical services, delivery, and more [2] - Operators and workers without market entity registration who earn income through the platform from sales or transportation services are classified as business income [2] - Foreign workers receiving service income from domestic internet platform enterprises will have their value-added tax withheld and paid by the domestic enterprises [2]