Core Viewpoint - The article discusses the new tax regulations for internet platform companies in China, which will require them to report identity and income information of their operators and workers starting October 1. The regulations aim to prevent illegal charges imposed on delivery workers and ensure compliance with tax obligations [1][2]. Group 1: Tax Reporting and Compliance - Internet platform companies are mandated to report the identity and income information of their operators and workers, with a focus on preventing illegal charges to delivery personnel [1]. - The tax authority emphasizes that platform companies must fulfill their tax withholding obligations and cannot transfer tax responsibilities to their workers [1]. Group 2: Tax Benefits for Workers - Delivery workers, including those in the gig economy, are not required to report their income if it is below 6,250 yuan per month, and they will not face increased tax burdens [2]. - Workers can benefit from tax deductions related to childcare, education, elderly support, and housing rent during annual tax settlements, even if they temporarily pay small amounts of tax [2]. Group 3: Tax Incentives and Regulations - Service income earned by workers from internet platforms can enjoy tax exemptions, such as the value-added tax exemption for small-scale taxpayers with monthly sales below 100,000 yuan [2]. - The tax authority will actively investigate and address any tax-related violations by platform companies to protect the rights of workers and promote healthy development of the platform economy [2].

Core Points - The National Taxation Administration will begin strict enforcement against illegal charges imposed by internet platform companies on delivery personnel starting October 1 [1] - Internet platform companies are required to fulfill their tax withholding obligations and cannot transfer tax responsibilities to their workers [1] - Delivery personnel, including couriers and service workers, are not required to report their income and will not face increased tax burdens [1] Summary by Sections Tax Compliance and Responsibilities - Internet platform companies must guide their workers to comply with tax obligations and enjoy tax benefits without imposing additional fees [1] - The new regulations clarify that service workers engaged in delivery and other services are entitled to tax exemptions and do not need to report their income [1] Tax Withholding and Benefits - Workers earning below 6,250 yuan monthly are exempt from tax withholding under the cumulative withholding method [2] - Even if workers temporarily have small amounts withheld, they can claim deductions for childcare, education, elderly support, and housing rent during annual tax reconciliation [2] - Service income from internet platforms can benefit from VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan [2] Enforcement and Protection - The tax authorities will investigate and address any tax-related violations by platform companies to protect the rights of workers and promote healthy development of the platform economy [2]

Core Viewpoint - The article discusses the new regulations from the National Taxation Administration regarding the reporting of identity and income information by internet platform companies, effective from October 1, aimed at protecting the rights of gig workers such as delivery personnel and ensuring compliance with tax obligations [2][3]. Group 1: Regulatory Changes - Internet platform companies are required to report identity and income information of their operators and workers starting October 1 [2]. - The National Taxation Administration will strictly investigate any illegal charges imposed by platforms on gig workers under the guise of tax obligations [2][3]. - Gig workers, including delivery personnel, are not required to report their income information, and their tax burden will not increase due to these regulations [2][3]. Group 2: Tax Benefits and Compliance - Workers earning less than 6,250 yuan per month are exempt from tax withholding under the cumulative withholding method [3]. - Even if workers temporarily have small amounts withheld, they can claim deductions for various expenses during annual tax reconciliation, potentially leading to tax refunds [3]. - Service income received by workers from internet platforms can enjoy VAT exemptions if monthly sales are below 100,000 yuan [3]. Group 3: Enforcement and Protection - The tax authority emphasizes its commitment to protecting the legal rights of gig workers and promoting the healthy development of the platform economy [3].

据新华社，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"变相收费等违法违规行为。 国家税务总局征管和科技发展司相关负责人表示，互联网平台企业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，更不得以代扣代缴为借口向从业人员额外 收取费用。 "外卖员、快递员等各类'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说，新规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。 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 ...

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises will not increase the tax burden on gig workers, such as delivery and housekeeping personnel, as they are exempt from reporting their income information [1][2]. Group 1: 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 [1]. - The new regulations clarify that gig workers engaged in delivery, transportation, and housekeeping activities are not required to report their income if they are legally entitled to tax exemptions [1][2]. Group 2: Tax Withholding Method - The State Administration of Taxation has introduced a cumulative withholding method for gig workers, where those earning less than 6,250 yuan per month are exempt from withholding tax [2][3]. - The cumulative withholding method allows for higher deductions (20% of income and a monthly deduction of 5,000 yuan) and lower progressive tax rates (3%-45%) compared to previous methods [2][4]. Group 3: Tax Burden and Refunds - Gig workers with an annual income below 120,000 yuan will generally not owe individual income tax after deductions [3][4]. - Even if gig workers temporarily have small amounts withheld, they can claim deductions for childcare, education, elderly support, and housing rent during annual tax reconciliation, potentially leading to tax refunds [3][4]. Group 4: Compliance and Protection - Concerns have been raised about platforms potentially overcharging gig workers during the tax withholding process [4]. - The tax authorities emphasize that platforms must comply with tax laws and cannot transfer tax obligations to workers or charge additional fees under the guise of tax withholding [4].

Core Points - The National Taxation Administration will begin collecting identity and income information from platform operators and workers starting October 1, aiming to crack down on illegal charges imposed by platforms on delivery workers and others [1][2] - Internet platform companies are required to fulfill their tax withholding obligations and cannot transfer tax responsibilities to their workers [1] - Workers such as delivery personnel are not required to report their income, and their tax burden will not increase under the new regulations [1][2] Summary by Sections Tax Compliance and Responsibilities - Internet platform companies must comply with tax withholding obligations and cannot impose additional fees on workers under the guise of tax compliance [1] - The new regulations clarify that workers engaged in services like delivery and home services are entitled to tax benefits and may not need to report their income [1][2] Tax Benefits for Workers - Workers earning below 6,250 yuan per month are exempt from tax withholding [2] - Even if workers temporarily have small amounts withheld, they can claim deductions for childcare, education, elderly support, and housing rent during annual tax reconciliation [2] - Service income from internet platforms can benefit from VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan [2] Enforcement and Protection - The tax authority will enforce regulations against tax-related violations by platforms to protect the rights of workers and promote healthy development of the platform economy [2]

Core Points - The implementation of the new tax reporting regulations for internet platform enterprises will begin on October 1, which requires these platforms to report identity and income information of their operators and workers [1] - The new regulations will not impose additional tax burdens on gig workers such as delivery personnel and domestic service providers, as those eligible for tax exemptions will not need to report their income [1][2] - The tax authority has introduced a cumulative withholding method for calculating personal income tax for platform workers, which is expected to reduce their tax liabilities significantly [2][3] Tax Benefits and Regulations - The 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%, benefiting workers with lower incomes [2][3] - Workers earning less than 6250 yuan per month will not be subject to withholding tax, and those with annual incomes below 120,000 yuan can effectively avoid personal income tax after deductions [3] - The regulations also include provisions for VAT and additional tax exemptions for service income under 100,000 yuan per month, further alleviating the tax burden on platform workers [4] Compliance and Enforcement - The tax authority 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] - Platforms are required to comply with tax laws and cannot transfer tax obligations to their workers, ensuring the protection of workers' rights and promoting healthy development in the platform economy [4]

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].