国家税务总局关于互联网平台企业为平台内从业人员办理扣缴申报、代办申报若干事项的公告国家税务总局公告2025年第16号

Core Viewpoint - The announcement by the State Taxation Administration aims to facilitate internet platform enterprises in handling tax withholding and declaration for their workers, clarifying applicable tax policies and reducing the tax burden on workers [3][7]. Group 1: Personal Income Tax Policy and Withholding Declaration Process - Workers receiving labor remuneration from internet platform enterprises will have their personal income tax calculated using the cumulative withholding method as per the regulations [3]. - The specific calculation formula for the withholding tax is provided, which includes deductions for cumulative income, expenses, and exemptions [3]. - The process for internet platform enterprises to handle personal income tax withholding declarations follows existing regulations [3]. Group 2: Value-Added Tax Policy and Declaration Process - Workers receiving service income from internet platform enterprises can enjoy VAT exemptions and reduced rates under certain conditions, such as monthly sales below 100,000 yuan [3][4]. - Internet platform enterprises must verify the identity of workers and obtain written consent before handling VAT declarations [4]. - If a worker's service income exceeds the small-scale taxpayer exemption threshold, the platform enterprise must guide them to register as a market entity and handle their own VAT declarations [4]. Group 3: Corporate Income Tax Deductions - Internet platform enterprises that have completed personal income tax withholding and VAT declarations can use relevant tax payment certificates as deductions for corporate income tax [5]. - The enterprises must maintain proper documentation to prove the authenticity of transactions to qualify for these deductions [5]. Group 4: Other Matters - Internet platform enterprises are not required to repeatedly submit identity and income information for workers if they have already handled withholding and VAT declarations [6][19]. - Any false declarations by internet platform enterprises will lead to legal consequences and affect their tax compliance ratings [6]. Group 5: Implementation Timeline - The announcement will take effect from October 1, 2025 [7].