从事二手车经销的纳税人销售其收购的二手车增值税有何税收优惠？

Core Viewpoint - The article discusses the tax policies and procedures for internet platform enterprises regarding the withholding and filing of personal income tax and value-added tax for their workers, effective from October 1, 2025 [12][18]. Tax Policy Application - Internet platform enterprises are required to withhold and prepay personal income tax for workers who receive service income from them, following the guidelines set by the State Taxation Administration [12][15]. - Workers earning service income from internet platform enterprises can benefit from tax exemptions and reduced rates under certain conditions, such as the monthly sales amount being below 100,000 yuan for small-scale taxpayers [15]. Withholding and Filing Procedures - The process for internet platform enterprises to handle personal income tax withholding includes verifying the identity of workers and obtaining written consent before filing [16]. - For value-added tax and additional tax filing, internet platform enterprises must submit a declaration form by the 15th of the following month for the service income earned by workers [17]. Implementation Timeline - The new tax policies and procedures will come into effect on October 1, 2025, as outlined in the announcement by the State Taxation Administration [18].