Workflow
国税总局:平台不得以任何形式向从业者转嫁税负
证券时报·2025-09-29 14:34

Core Viewpoint - The article discusses the new regulations from the National Taxation Administration regarding the reporting of identity and income information by internet platform companies, effective from October 1, aimed at protecting the rights of gig workers such as delivery personnel and ensuring compliance with tax obligations [2][3]. Group 1: Regulatory Changes - Internet platform companies are required to report identity and income information of their operators and workers starting October 1 [2]. - The National Taxation Administration will strictly investigate any illegal charges imposed by platforms on gig workers under the guise of tax obligations [2][3]. - Gig workers, including delivery personnel, are not required to report their income information, and their tax burden will not increase due to these regulations [2][3]. Group 2: Tax Benefits and Compliance - Workers earning less than 6,250 yuan per month are exempt from tax withholding under the cumulative withholding method [3]. - Even if workers temporarily have small amounts withheld, they can claim deductions for various expenses during annual tax reconciliation, potentially leading to tax refunds [3]. - Service income received by workers from internet platforms can enjoy VAT exemptions if monthly sales are below 100,000 yuan [3]. Group 3: Enforcement and Protection - The tax authority emphasizes its commitment to protecting the legal rights of gig workers and promoting the healthy development of the platform economy [3].