今年10月1日起，按照国务院发布的《互联网平台企业涉税信息报送规定》(以下简称《规定》)有关要 求，互联网平台企业将首次正式报送平台内经营者和从业人员的身份信息、收入信息。 《规定》落地，对于广大从事外卖、快递等便民劳务活动的"小哥"而言，到底有哪些影响？ 各类"小哥"无需报送收入信息，税负不会增加 吉林财经大学税务学院院长张巍表示，《规定》明确互联网平台内从事配送、运输、家政等便民劳务活 动的从业人员，依法享受税收优惠或者不需要纳税的，无需报送其收入信息。 这就意味着，《规定》实施不会对各类"小哥"、家政人员的日常工作、收入和税负产生影响，各类"小 哥"、家政人员也不会因此增加税收负担。 采用累计预扣法预扣预缴税款月收入低于6250元无需预扣税款 值得一提的是，《规定》实施后，为减轻平台内从业人员在个人所得税预扣预缴环节的负担，国家税务 总局还制发了《规定》的配套公告——《关于互联网平台企业为平台内从业人员办理扣缴申报、代办申 报若干事项的公告》(以下简称《公告》)，对包括外卖员、快递员等各类"小哥"在内的平台内从业人员 取得的劳务报酬所得，采用累计预扣法来预扣预缴税款，即扣除20%的费用和每月5000元的 ...

为减轻平台内从业人员在个人所得税预扣预缴环节的负担，国家税务总局还专门出台配套公告，明确了 对包括外卖员、快递员等各类"小哥"在内的平台内从业人员取得的劳务报酬所得，采用累计预扣法来预 扣预缴税款。 "按照公告规定的累计预扣法来计算，对实际月收入在6250元以下的平台上各类'小哥'无需预扣税 款。"中国政法大学财税法研究中心主任施正文说，即便月收入高于6250元被暂时预扣了小额税款，在 次年的年度汇算时，还可以申报享受3岁以下婴幼儿照护、子女教育、赡养老人、住房租金等扣除项 目，并依法申请退税。 公告还明确，从业人员自互联网平台企业取得的服务收入，可按规定享受增值税小规模纳税人月销售额 10万元以下免征增值税等税费优惠政策，不需再按次申报缴纳增值税。 "对于平台各类涉税违法违规行为，税务部门将依法查处，切实保护平台内从业人员合法权益，促进平 台经济持续健康发展。"国家税务总局征管和科技发展司上述负责人表示。 记者29日从国家税务总局了解到，随着互联网平台企业将于10月1日起首次正式报送平台内经营者和从 业人员的身份信息、收入信息，国家税务总局将依法严查个别平台借机向外卖员、快递员等各类"小 哥"变相收费等违法 ...

人民网北京9月29日电 （记者车柯蒙）今年10月1日起，按照国务院发布的《互联网平台企业涉税信息 报送规定》（以下简称《规定》）有关要求，互联网平台企业将首次正式报送平台内经营者和从业人员 的身份信息、收入信息。《规定》的落地，对于广大从事外卖、快递等便民劳务活动的"小哥"而言，具 体有哪些影响?记者采访了相关财税专家和税务部门负责人。 除个人所得税外，《公告》还细化了增值税及附加税费代办申报相关规定，从业人员自互联网平台企业 取得的服务收入可按规定享受增值税小规模纳税人月销售额10万元以下免征增值税等税费优惠政策，不 需再按次申报缴纳增值税，进一步减轻了平台从业人员的税收负担。 与此同时，依法查处个别平台借机向"小哥"变相收费等违法违规行为。记者了解到，有一些"小哥"担心 平台在代扣代缴过程中变相多扣费用，或借此转嫁涉税义务增加其税收负担。对此，国家税务总局征管 和科技发展司负责人表示，根据《税收征管法》《个人所得税法》等相关法律法规的规定，互联网平台 应当依法履行代扣代缴税款义务，引导平台内经营者和从业人员依法合规享受税收优惠和履行纳税义 务，不得以任何形式将平台企业的涉税义务转嫁给平台内的从业人员，更不 ...

该计税方式具体有哪些好处？中国政法大学财税法研究中心主任施正文介绍，通常劳务报酬的预缴方 法，是按次用收入减除800元或20%的费用后，乘以20%-40%的三级累进预扣率计算预扣预缴税款，预 扣税款会相对多一些。与之相比，平台从业人员新的累计预扣法不仅扣除金额高，而且适用预扣率低， 明显更为利好。按照《公告》规定的累计预扣法来计算，对实际月收入在6250元以下的平台上各类"小 哥"无需预扣税款。即便月收入高于6250元被暂时预扣了小额税款，在次年的年度汇算时，大部分"小 哥"还可以进一步申报享受3岁以下婴幼儿照护、子女教育、赡养老人、住房租金等扣除项目，并依法申 请退税。全年来看，年收入12万元以下的"小哥"在扣除减除费用和法定的扣除项目后，基本无需缴纳个 税。 施正文同时介绍，累计预扣法并不是一个新的预扣预缴方法，目前该方法在工资薪金所得、保险营销员 和证券经纪人的劳务报酬所得等预扣预缴中被广泛使用，是一种已被证实的便捷高效且能较好体现量能 负担的扣缴方法。这次将累计预扣法适用于平台上的"小哥"等从业人员，可以大幅减轻这部分人员预扣 预缴税款的负担。 除个人所得税外，《公告》还细化了增值税及附加税费代办申报 ...

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform workers, effective from October 1, 2023, will not increase the tax burden for delivery personnel and other service workers earning below 120,000 yuan annually [1][3]. Tax Reporting Regulations - Internet platform companies are required to report the identity and income information of their operators and workers, but delivery personnel and service workers earning below 120,000 yuan are exempt from reporting their income [1][2]. - The new regulations aim to provide tax benefits and reduce the tax burden for platform workers, particularly in the area of personal income tax withholding [2][4]. Tax Calculation Method - The new cumulative withholding method allows for a higher deduction of 20% and a monthly exemption of 5,000 yuan, with a progressive tax rate ranging from 3% to 45% applied thereafter [2][3]. - Workers with monthly incomes below 6,250 yuan will not be subject to withholding tax, and those with higher incomes may claim deductions for various expenses during annual tax reconciliation [3]. Additional Tax Benefits - The regulations also include provisions for value-added tax (VAT) exemptions for small-scale taxpayers, allowing service income below 100,000 yuan per month to be exempt from VAT [4]. - The tax authorities will monitor and address any illegal practices by platforms that may attempt to impose additional fees on workers under the guise of tax withholding [4].

Core Viewpoint - The article provides a detailed explanation of how individuals can check their tax payments and the calculation method for personal income tax based on cumulative withholding tax principles [3][4]. Group 1: Tax Payment Inquiry - Individuals can check their tax payment status by logging into the Personal Income Tax App, selecting the income tax details for the corresponding year, and reviewing the total income and tax amounts declared [3]. - The app allows users to view detailed information about their income, tax obligations, and deductions for each month [3]. Group 2: Tax Calculation Method - The cumulative withholding method is used to calculate the personal income tax, where the taxable income is determined by subtracting various deductions from the total income [4]. - The cumulative deductible amount includes a standard deduction of 5,000 yuan per month, along with other specific deductions [4]. - The tax calculation is based on the cumulative income up to the current month, taking into account all applicable deductions and exemptions [4]. Group 3: Policy References - The article references specific announcements from the State Administration of Taxation regarding the adjustment of personal income tax withholding methods [4]. - It highlights the importance of understanding the cumulative withholding method as a key aspect of personal income tax management [4].

Core Viewpoint - The article provides a comprehensive guide on how to calculate and query individual income tax (IIT) for new employees, emphasizing the importance of understanding tax deductions and the role of employers in withholding taxes. Group 1: Understanding Individual Income Tax - Individual income tax is calculated based on various income sources including salary, bonuses, and allowances as defined by the Personal Income Tax Law [4] - New employees are required to report their tax information, but the employer is responsible for withholding and paying the tax [6] Group 2: Tax Calculation Methodology - The formula for calculating the taxable income includes cumulative income, exempt income, deductions, and special deductions [8] - The withholding tax rates vary based on cumulative taxable income, with a progressive tax rate structure ranging from 3% to 45% [8] Group 3: Deductions and Exemptions - Each individual is entitled to a basic deduction of 5,000 yuan per month, which totals 60,000 yuan annually [12] - Special deductions include social insurance contributions and housing fund payments [13] - Additional special deductions cover expenses for childcare, education, medical expenses, housing loans, and elder support [14] Group 4: Querying Tax Information - Taxpayers can check their tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [17] - It is crucial to verify that the reported income matches actual earnings to avoid discrepancies [20][21]

Core Viewpoint - The article serves as a guide for individuals to understand personal income tax calculation and inquiry processes, particularly for new graduates entering the workforce. Summary by Sections Personal Income Tax Definition - Personal income tax is levied on wages, salaries, bonuses, year-end bonuses, labor dividends, allowances, subsidies, and other income related to employment or service [2]. Tax Payment Responsibility - Individuals do not need to pay personal income tax directly; the employer acts as the withholding agent, responsible for pre-collecting and remitting the tax [3]. Tax Calculation Method - The tax is calculated using the cumulative withholding method, with the formula for taxable income and tax amount clearly outlined [4]. Key Components of Tax Calculation - **Cumulative Deduction Amount**: Calculated as 5000 yuan/month multiplied by the number of months employed [6]. - **Cumulative Special Deductions**: Includes social insurance contributions and housing fund payments [6]. - **Cumulative Additional Deductions**: Covers expenses for child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [8]. - **Other Deductions**: Includes contributions to enterprise annuities, occupational annuities, and other deductible items as per state regulations [9]. Tax Withholding Rate Table - A detailed table outlines the withholding rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [10]. Example Calculation - An example illustrates how tax withholding changes with cumulative income, highlighting the impact of different withholding rates as income increases [11]. Tax Inquiry Process - Individuals can check their income tax details through the personal income tax app, which provides a clear path for accessing tax information [13]. Information Available for Inquiry - The app allows users to view comprehensive income and tax details, including basic information about the withholding agent, deduction details, and tax calculation breakdowns [14]. Common Questions - Clarifications are provided regarding discrepancies between reported income and take-home pay, as well as the difference between pre-withheld tax amounts and actual tax liabilities at year-end [20].

Core Viewpoint - The article provides a detailed guide on how companies should withhold and pay individual income tax for natural persons after receiving service fee invoices, emphasizing the importance of compliance with tax regulations [3]. Summary by Sections Steps for Tax Withholding - Companies must log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to the "Personnel Information Collection" page, selecting "Normal" for personnel status. Basic information about the personnel must be entered, and the employment type should be marked as "Other" before saving and submitting [5]. - In the left menu, companies should click on "Comprehensive Income Declaration" and enter the "Income and Deduction Filling" module. They need to choose between "Labor Remuneration (not applicable to cumulative withholding method)" or "Labor Remuneration (applicable to cumulative withholding method)" based on the actual situation [6]. - For cases not applicable to cumulative withholding, it includes general labor remuneration income, such as commissions for insurance marketers, commissions for securities brokers, and remuneration for students in full-time education during internships [6].