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].

Group 1 - The article provides a step-by-step guide for companies to correct errors in export tax refund declarations, specifically focusing on the process of reducing export goods data [2][4][6] - It emphasizes the importance of logging into the electronic tax bureau and navigating to the export tax refund declaration module to initiate the correction process [2][4] - The article outlines the necessary steps, including selecting the correct declaration, modifying the data, and resubmitting the application for tax refund [6][7] Group 2 - The system will display historical declaration records, allowing companies to select the specific export record that needs adjustment [4] - After making the necessary modifications, companies must save the changes and follow prompts to complete the resubmission process [6][7] - Once submitted, the system will indicate that the declaration is under review, and companies should await tax authority approval [7]

Group 1 - The "suspension with pay" period for employees injured at work or suffering from occupational diseases is generally not to exceed 12 months [2] - The duration of the suspension period is determined based on the recommendations from the medical institution treating the work injury, confirmed by the labor capacity appraisal committee [2] - The suspension period can be extended for serious injuries or special circumstances, but the extension cannot exceed 12 months [2] Group 2 - During the suspension with pay period, the employee's original salary and benefits remain unchanged and are paid monthly by the employer [4] - After the suspension period ends, if the employee still requires treatment, they will continue to receive work injury medical benefits [5] - Employees on suspension due to work injuries are not penalized regarding their annual leave entitlements, as such periods do not count against their annual leave [6]