最新明确：外卖员、快递员等年收入12万元以下，基本无需纳税

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises will not increase the tax burden on gig economy workers such as delivery personnel and will provide them with tax benefits [2][3]. Tax Reporting Regulations - Starting from October 1, internet platform enterprises are required to report identity and income information of operators and workers on their platforms [2]. - Workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions do not need to report their income [2]. Tax Withholding Method - The new cumulative withholding method allows for a higher deduction of 20% and a monthly exemption of 5000 yuan before applying a progressive tax rate of 3%-45% [2][3]. - Workers with a monthly income below 6250 yuan will not have any tax withheld, and those with higher incomes can apply for tax refunds based on various deductions during annual reconciliation [3]. VAT and Additional Tax Regulations - The announcement also details regulations regarding VAT and additional tax exemptions for service income earned by platform workers, allowing for VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan [4][5]. Compliance and Protection of Rights - The tax authorities emphasize that internet platforms must comply with tax withholding obligations and cannot transfer tax liabilities to workers [5]. - Measures will be taken to protect the legal rights of platform workers and ensure the healthy development of the platform economy [5].