中国互联网平台涉税信息报送新规实施在即 业界解疑释惑

Core Viewpoint - From October 1, Chinese internet platform companies will officially report identity and income information of operators and employees, but delivery workers and service providers will not be required to report income, ensuring no increase in their tax burden [1][2]. Group 1: Tax Reporting Regulations - The new regulations clarify that delivery workers, couriers, and domestic service providers are entitled to tax benefits or may not need to pay taxes, thus their daily work and income will not be affected [1]. - The State Taxation Administration has issued a supporting announcement detailing the cumulative withholding method for tax prepayment, which allows for a deduction of 20% of fees and a monthly exemption of 5000 RMB before applying a progressive tax rate of 3%-45% [1][2]. Group 2: Tax Burden Relief - Under the new cumulative withholding method, platform workers earning less than 6250 RMB monthly will not have to prepay taxes, and those with higher incomes can apply for tax deductions in the following year, potentially resulting in no income tax liability for annual earnings below 120,000 RMB [2]. - The announcement also specifies that service income from internet platforms can benefit from VAT exemptions for small-scale taxpayers with monthly sales below 100,000 RMB, eliminating the need for separate VAT filings [2]. Group 3: Compliance and Protection - Concerns from workers about potential excessive deductions by platforms have been addressed, with the tax authority emphasizing that platforms must comply with tax obligations and cannot transfer tax liabilities to workers [3]. - The tax authority will investigate any tax violations by platforms to protect the rights of workers and promote the healthy development of the platform economy [3].