平台企业涉税新规将落地：“小哥”年入12万以下，基本无需纳税

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises will not increase the tax burden on gig workers, such as delivery and housekeeping personnel, as they are exempt from reporting their income information [1][2]. Group 1: Tax Reporting Regulations - Starting from October 1, internet platform enterprises are required to report identity and income information of operators and workers on their platforms [1]. - The new regulations clarify that gig workers engaged in delivery, transportation, and housekeeping activities are not required to report their income if they are legally entitled to tax exemptions [1][2]. Group 2: Tax Withholding Method - The State Administration of Taxation has introduced a cumulative withholding method for gig workers, where those earning less than 6,250 yuan per month are exempt from withholding tax [2][3]. - The cumulative withholding method allows for higher deductions (20% of income and a monthly deduction of 5,000 yuan) and lower progressive tax rates (3%-45%) compared to previous methods [2][4]. Group 3: Tax Burden and Refunds - Gig workers with an annual income below 120,000 yuan will generally not owe individual income tax after deductions [3][4]. - Even if gig workers temporarily have small amounts withheld, they can claim deductions for childcare, education, elderly support, and housing rent during annual tax reconciliation, potentially leading to tax refunds [3][4]. Group 4: Compliance and Protection - Concerns have been raised about platforms potentially overcharging gig workers during the tax withholding process [4]. - The tax authorities emphasize that platforms must comply with tax laws and cannot transfer tax obligations to workers or charge additional fees under the guise of tax withholding [4].