华税：互联网平台行业税务合规报告（2026）-灵活用工与网络货运

Core Insights - The report focuses on tax compliance in the internet platform industry, specifically in flexible employment and online freight sectors, highlighting the current compliance status, risks, and management pathways [1][2] Group 1: Industry Overview - The flexible employment market in China is projected to grow from 308.1 billion yuan in 2017 to 1,725.1 billion yuan by 2024, with an average annual growth rate of 26.6% [15][17] - As of June 2024, there are 3,286 online freight companies in China, integrating a total of 8.044 million vehicles [1][25] Group 2: Tax Policy and Regulatory Environment - Tax policies exhibit regional differences and tightening regulations, with varying requirements for tax collection qualifications and invoice issuance across different regions [1][30] - Online freight platforms are required to issue invoices at a 9% tax rate, with strict conditions for input tax deductions covering fuel and toll fees [1][29] Group 3: Common Tax Risks - Common risks include failure to fulfill information reporting obligations, insufficient invoice compliance, and lack of business authenticity verification [2] - Specific risks in flexible employment platforms include the misuse of individual business policies, while online freight platforms face disputes over fuel and toll deductions [2] Group 4: Compliance Management Recommendations - Platforms should maintain business authenticity, preserve transaction records, and ensure traceable payment paths through public accounts [2] - It is recommended to establish internal management systems with tiered approval and self-inspection mechanisms, and to engage external professionals for complex tax issues [2]