Core Viewpoint - The article discusses recent adjustments made by the State Taxation Administration regarding the withholding and prepayment of individual income tax for platform workers in the internet sector, allowing for cumulative withholding methods to ease the tax burden on these workers [1][6]. Group 1: Tax Withholding Methods - The new announcement allows internet platform companies to use cumulative withholding methods for tax prepayment, which is a change aimed at reducing the burden on platform workers [1]. - There are two categories for labor remuneration reporting: one that applies cumulative withholding and one that does not [1]. Group 2: Non-Cumulative Withholding - Non-cumulative withholding applies to general labor remuneration, categorized as one-time income or continuous income within a month [3]. - For non-cumulative withholding, if the income does not exceed 4,000 yuan, a deduction of 800 yuan is allowed; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [3]. Group 3: Cumulative Withholding - Cumulative withholding is applicable to specific groups, including full-time students earning income from internships and certain commission-based roles such as insurance agents and securities brokers [4]. - For cumulative withholding, a monthly deduction of 5,000 yuan is allowed, and tax rates range from 3% to 45% based on a seven-tier progressive rate system, replacing the previous three-tier system [5][6]. Group 4: Types of Income - Platform workers typically earn labor remuneration through various services provided via internet platforms, including live streaming, education, medical services, delivery, and more [5]. - The adjustments in tax withholding methods are expected to significantly lower the prepayment tax amounts for platform workers [6].

Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]