《互联网平台企业涉税信息报送规定》实施在即 平台上外卖员、快递员等年收入12万元以下人群基本无需纳税

Core Points - The implementation of the new tax reporting regulations for internet platform enterprises will begin on October 1, which requires these platforms to report identity and income information of their operators and workers [1] - The new regulations will not impose additional tax burdens on gig workers such as delivery personnel and domestic service providers, as those eligible for tax exemptions will not need to report their income [1][2] - The tax authority has introduced a cumulative withholding method for calculating personal income tax for platform workers, which is expected to reduce their tax liabilities significantly [2][3] Tax Benefits and Regulations - The cumulative withholding method allows for a higher deduction of 20% and a monthly exemption of 5000 yuan before applying a progressive tax rate of 3%-45%, benefiting workers with lower incomes [2][3] - Workers earning less than 6250 yuan per month will not be subject to withholding tax, and those with annual incomes below 120,000 yuan can effectively avoid personal income tax after deductions [3] - The regulations also include provisions for VAT and additional tax exemptions for service income under 100,000 yuan per month, further alleviating the tax burden on platform workers [4] Compliance and Enforcement - The tax authority 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] - Platforms are required to comply with tax laws and cannot transfer tax obligations to their workers, ensuring the protection of workers' rights and promoting healthy development in the platform economy [4]