Workflow
国家税务总局:平台不得以任何形式向从业者转嫁税负!
Shang Hai Zheng Quan Bao·2025-09-30 00:09

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 courier personnel, while providing them with tax benefits and simplified tax processes [1][2][4]. Group 1: Impact on Gig Workers - Gig workers engaged in delivery and domestic services are not required to report their income, ensuring that their daily work and income remain unaffected by the new regulations [1]. - The new regulations will allow gig workers to benefit from tax exemptions and reduced tax burdens, as they are not subject to additional income reporting requirements [1][2]. Group 2: Tax Collection and Reporting Changes - The State Taxation Administration has introduced a cumulative withholding method for calculating personal income tax for gig workers, which allows for higher deductions and lower tax rates compared to previous methods [2][3]. - Under the new cumulative withholding method, gig workers with monthly incomes below 6,250 yuan will not have to withhold any personal income tax, and those with higher incomes may still receive refunds during annual tax reconciliation [3]. Group 3: Additional Tax Benefits - The new regulations also specify that gig workers can enjoy VAT exemptions for monthly sales below 100,000 yuan, further alleviating their tax burdens [4]. - The tax authorities will monitor and address any illegal practices by platforms that may attempt to impose additional fees on gig workers under the guise of tax withholding [4].