Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises aims to reduce the tax burden on gig economy workers, such as delivery personnel and service providers, without increasing their tax liabilities [1][2][3] Group 1: Tax Reporting Regulations - Starting from October 1, internet platform enterprises are required to report identity and income information of their operators and workers [1] - Workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions are not required to report their income [1] Group 2: Tax Withholding Methods - The new cumulative withholding method allows for a higher deduction amount and lower withholding rates, benefiting platform workers significantly [2] - Workers with monthly incomes below 6,250 yuan are exempt from withholding taxes, and those with higher incomes can apply for tax refunds based on various deductions during annual tax reconciliation [2] Group 3: Additional Tax Regulations - The announcement also clarifies regulations regarding value-added tax (VAT) and related fees, allowing workers to enjoy VAT exemptions for monthly sales below 100,000 yuan [3] - Concerns about potential over-deduction by platforms are addressed, with assurances that platforms must comply with tax laws and cannot transfer tax obligations to workers [3]

Group 1 - The article highlights the increase in tourist numbers during the National Day holiday, indicating a positive trend in ticket sales for attractions [5][9] - It discusses the tax benefits for ticket revenue, specifically that the first ticket income for certain cultural institutions is exempt from value-added tax (VAT) [6][8] - The article emphasizes the importance of compliance in tax reporting to maintain operational vitality and avoid penalties [9][13] Group 2 - The article outlines new tax policies for home purchases, effective from December 1, 2024, which provide tax reductions for individuals buying their first or second homes [19][25] - It specifies the reduced tax rates for the first home, with a rate of 1% for properties under 140 square meters and 1.5% for those over [20][21] - For the second home, the tax rate is reduced to 1% for properties under 140 square meters and 2% for those over, significantly lowering the tax burden [21][23]

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 personnel and domestic service providers, ensuring their income and daily work remain unaffected [2][5]. Group 1: Tax Reporting Regulations - Starting from October 1, internet platform enterprises will officially report the identity and income information of operators and workers on their platforms as per the new regulations [1]. - The new regulations clarify that gig workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions or benefits do not need to report their income [2]. Group 2: Tax Burden Relief - The new cumulative withholding method will significantly reduce the tax burden for gig workers, allowing those with monthly incomes below 6,250 yuan to avoid income tax withholding altogether [3]. - Even if gig workers temporarily have small amounts withheld, they can apply for tax refunds during annual reconciliations by claiming deductions for childcare, education, and housing [3]. Group 3: Additional Tax Benefits - The announcement also specifies that gig workers can benefit from VAT exemptions if their monthly sales do not exceed 100,000 yuan, further alleviating their tax obligations [4]. - The regulations prohibit internet platforms from shifting their tax obligations onto gig workers, ensuring that platforms cannot impose additional fees under the guise of tax withholding [5].

Core Points - The implementation of the new tax reporting regulations for internet platform companies will not increase the tax burden on delivery personnel and service workers [1][2] - The new cumulative withholding tax method will provide significant tax relief for platform workers, allowing many to avoid personal income tax altogether [2][3] - The regulations also include provisions for VAT exemptions for small-scale taxpayers, further reducing the tax burden on platform workers [4] Summary by Sections Tax Reporting Regulations - Starting from October 1, internet platform companies are required to report identity and income information of their operators and workers [1] - Delivery personnel and service workers are exempt from reporting their income if they are eligible for tax benefits or do not need to pay taxes [1] Tax Relief Measures - The State Administration of Taxation has issued a supporting announcement to ease the tax burden on platform workers by implementing a cumulative withholding tax method [2] - This method allows for a deduction of 20% of fees and a monthly exemption of 5000 yuan before applying a progressive tax rate of 3%-45% [2] Benefits of Cumulative Withholding Tax - The new cumulative withholding method is more favorable compared to the previous method, which had higher deductions and tax rates [3] - Workers with a monthly income below 6250 yuan will not have to withhold any taxes, and those with higher incomes may receive refunds after annual tax reconciliation [3] VAT and Compliance - The announcement also clarifies VAT and additional tax exemption policies for service income, allowing small-scale taxpayers to be exempt from VAT if their monthly sales are below 100,000 yuan [4] - The tax authorities will enforce compliance to prevent platforms from imposing additional fees on workers 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] - Delivery workers and similar service providers 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 collection [1] - The new regulations clarify that workers in delivery, transportation, and domestic services are entitled to tax benefits and may not need to pay taxes [1][2] Tax Burden Relief for Workers - Workers with monthly income below 6,250 yuan 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] Tax Incentives and Benefits - Service income from internet platforms can benefit from VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan, eliminating the need for separate VAT filings [2] - The tax authority will enforce laws against tax-related violations to protect the rights of platform workers and promote healthy development of the platform economy [2]

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises will not increase the tax burden on gig workers and service personnel, ensuring that they can continue their work without additional financial strain [1][2]. Group 1: Tax Reporting Regulations - Starting from October 1, internet platform enterprises are required to report identity and income information of their operators and workers as per the new regulations issued by the State Council [1]. - Workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions will not need to report their income, thus protecting their financial interests [1]. Group 2: Tax Withholding Methods - The new cumulative withholding method allows for a higher deduction amount and lower withholding rates, benefiting platform workers significantly compared to the previous method [2]. - Workers with a monthly income below 6,250 yuan will not be subject to withholding tax, and those with higher incomes may receive refunds during annual tax reconciliation [2]. Group 3: Additional Tax Benefits - The announcement also clarifies that service income from internet platforms can enjoy VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan, further alleviating the tax burden on gig workers [3]. - The tax authorities emphasize that platforms must comply with tax withholding obligations and cannot transfer tax liabilities to workers, ensuring the protection of workers' rights [3].

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 ...