新规实施在即！平台上各类“小哥”，年收入12万元以下基本无需纳税

Core Viewpoint - The implementation of the "Regulations on Tax Information Reporting by Internet Platform Enterprises" will not increase the tax burden for gig workers such as delivery and courier personnel, as those earning below 120,000 yuan annually are generally exempt from taxes [2][4]. Summary by Sections - Impact on Gig Workers: Gig workers engaged in delivery and other services will not need to report their income, ensuring that their daily work and income remain unaffected by the new regulations [2][3]. - Tax Withholding Benefits: The new cumulative withholding method will reduce the tax burden on gig workers. This method allows for a deduction of 20% of income and a monthly exemption of 5,000 yuan, with a progressive tax rate ranging from 3% to 45% applied thereafter [3][4]. - Advantages of Cumulative Withholding Method: Compared to the previous method, which had higher deductions and tax rates, the new method is more favorable for gig workers. Those with monthly incomes below 6,250 yuan will not have to withhold taxes, and even those with higher incomes can benefit from deductions in the following year's tax return [4][5]. - VAT and Additional Tax Relief: The regulations also provide for VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan, further alleviating the tax burden on gig workers [5]. - Protection Against Illegal Charges: Authorities will monitor and address any illegal practices by platforms that may attempt to impose additional charges on gig workers under the guise of tax withholding [5].