Core Viewpoint - Starting from October 1, 2023, internet platform enterprises in China are required to report identity and income information of operators and workers, but this will not increase the tax burden on gig workers such as delivery personnel and housekeepers [1][2]. Group 1: Tax Reporting Regulations - The new regulations specify that gig workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions do not need to report their income [1]. - The implementation of these regulations aims to alleviate the tax prepayment burden on gig workers, with a new cumulative withholding method introduced for calculating personal income tax [1][2]. Group 2: Cumulative Withholding Method - The cumulative withholding method allows for a higher deduction amount and lower withholding rates compared to the previous method, benefiting gig workers significantly [2]. - Workers with a monthly income below 6,250 yuan will not have any tax withheld, and those with higher incomes can apply for tax refunds based on various deductions during annual tax reconciliation [2]. Group 3: VAT and Additional Tax Regulations - The announcement also clarifies regulations regarding VAT and additional tax fees, allowing gig workers to enjoy VAT exemptions for monthly sales below 100,000 yuan [3]. - Concerns about potential over-deduction by platforms are addressed, with assurances that platforms must comply with tax laws and cannot transfer tax obligations to workers [3].
明确!外卖员等年收入12万元以下,基本无需纳税
Sou Hu Cai Jing·2025-10-03 04:17