国税总局：平台不得以任何形式向从业者转嫁税负

Core Points - The National Taxation Administration will begin strict enforcement against illegal charges imposed by internet platform companies on delivery personnel starting October 1 [1] - Internet platform companies are required to fulfill their tax withholding obligations and cannot transfer tax responsibilities to their workers [1] - Delivery personnel, including couriers and service workers, are not required to report their income and will not face increased tax burdens [1] Summary by Sections Tax Compliance and Responsibilities - Internet platform companies must guide their workers to comply with tax obligations and enjoy tax benefits without imposing additional fees [1] - The new regulations clarify that service workers engaged in delivery and other services are entitled to tax exemptions and do not need to report their income [1] Tax Withholding and Benefits - Workers earning below 6,250 yuan monthly are exempt from tax withholding under the cumulative withholding method [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 authorities will investigate and address any tax-related violations by platform companies to protect the rights of workers and promote healthy development of the platform economy [2]