国家税务总局：平台企业不得以任何形式将自身涉税义务转嫁给平台内从业人员

Core Viewpoint - The article discusses the new tax regulations for internet platform enterprises in China, effective from October 1, which require these platforms to report identity and income information of their operators and workers, while also emphasizing the protection of workers' rights and tax benefits [1][2]. Group 1: Tax Reporting and Compliance - Internet platform enterprises are mandated to report identity and income information of their operators and workers starting October 1 [1]. - The tax authority will strictly investigate any illegal charges imposed by platforms on delivery workers and other service providers [1]. - Platforms must fulfill their tax withholding obligations and cannot transfer tax responsibilities to their workers [1]. Group 2: Tax Benefits for Workers - Delivery workers, including couriers and service providers, are not required to report their income, and their tax burden will not increase under the new regulations [1]. - Workers earning below 6,250 yuan per month are exempt from tax withholding [2]. - Workers can claim deductions for various expenses during annual tax reconciliation, potentially leading to tax refunds [2]. Group 3: Tax Incentives and Regulations - Service income from internet platforms can benefit from tax exemptions, such as the VAT exemption for small-scale taxpayers with monthly sales below 100,000 yuan [2]. - The tax authority will enforce regulations against tax-related violations to protect the rights of platform workers and promote healthy development of the platform economy [2].