自然人电子税务局(扣缴端)中劳务报酬“适用累计预扣法”和“不适用累计预扣法”,这两种劳务报酬有什么区别?
蓝色柳林财税室·2025-10-16 00:56

Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]