互联网平台外卖员、快递员等人员年入12万元以下基本无需纳税

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform workers, effective from October 1, 2023, will not increase the tax burden for delivery personnel and other service workers earning below 120,000 yuan annually [1][3]. Tax Reporting Regulations - Internet platform companies are required to report the identity and income information of their operators and workers, but delivery personnel and service workers earning below 120,000 yuan are exempt from reporting their income [1][2]. - The new regulations aim to provide tax benefits and reduce the tax burden for platform workers, particularly in the area of personal income tax withholding [2][4]. Tax Calculation Method - The new cumulative withholding method allows for a higher deduction of 20% and a monthly exemption of 5,000 yuan, with a progressive tax rate ranging from 3% to 45% applied thereafter [2][3]. - Workers with monthly incomes below 6,250 yuan will not be subject to withholding tax, and those with higher incomes may claim deductions for various expenses during annual tax reconciliation [3]. Additional Tax Benefits - The regulations also include provisions for value-added tax (VAT) exemptions for small-scale taxpayers, allowing service income below 100,000 yuan per month to be exempt from VAT [4]. - The tax authorities will monitor and address any illegal practices by platforms that may attempt to impose additional fees on workers under the guise of tax withholding [4].