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 [11][12][17]. Tax Policies and Procedures - Internet platform enterprises are required to withhold and prepay personal income tax for workers based on the cumulative withholding method as per the relevant tax regulations [11]. - The value-added tax (VAT) policy allows workers to enjoy tax exemptions if their monthly sales do not exceed 100,000 yuan, with a reduced VAT rate of 1% applicable for small-scale taxpayers [14]. - The process for internet platform enterprises to handle tax filings includes verifying worker identities, obtaining written consent, and submitting the necessary tax forms by the 15th of the following month [15][16]. Implementation Timeline - The new tax regulations and procedures will come into effect on October 1, 2025, as outlined in the announcement by the State Taxation Administration [17].