国家税务总局：平台企业不得以任何形式将自身涉税义务转嫁给平台内从业人员

Core Points - The National Taxation Administration will begin collecting identity and income information from platform operators and workers starting October 1, aiming to crack down on illegal charges imposed by platforms on delivery workers and others [1][2] - Internet platform companies are required to fulfill their tax withholding obligations and cannot transfer tax responsibilities to their workers [1] - Workers such as delivery personnel are not required to report their income, and their tax burden will not increase under the new regulations [1][2] Summary by Sections Tax Compliance and Responsibilities - Internet platform companies must comply with tax withholding obligations and cannot impose additional fees on workers under the guise of tax compliance [1] - The new regulations clarify that workers engaged in services like delivery and home services are entitled to tax benefits and may not need to report their income [1][2] Tax Benefits for Workers - Workers earning below 6,250 yuan per month are exempt from tax withholding [2] - Even if workers temporarily have small amounts withheld, they can claim deductions for childcare, education, elderly support, and housing rent during annual tax reconciliation [2] - Service income from internet platforms can benefit from VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan [2] Enforcement and Protection - The tax authority will enforce regulations against tax-related violations by platforms to protect the rights of workers and promote healthy development of the platform economy [2]