从业人员自互联网平台企业取得的劳务报酬所得包括什么？

Core Viewpoint - The article discusses the upcoming changes in tax regulations and reporting requirements for enterprises, particularly focusing on corporate income tax and internet platform enterprises [10][11]. Group 1: Corporate Income Tax Changes - Starting from October 1, 2025, resident enterprises that are subject to monthly prepayment will begin using a new reporting form from the September 2025 reporting period [10]. - The revised corporate income tax prepayment declaration form includes additional reporting items, adjustments to the tax calculation section, and new items for tax credit and income from unfinished product sales [10]. Group 2: Internet Platform Enterprises - Internet platform enterprises are required to report the identity and income information of operators and employees within their platforms from October 1 to 31, 2025 [13]. - From October 1, 2025, internet platform enterprises will handle withholding tax declarations and assist in tax declarations for their platform employees according to the new regulations [14]. Group 3: Tax Payment and Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax payments, with remote assistance available if online functions are insufficient [16][17].