文 | 野马财经 耿长宝 编辑 | 刘钦文 当你给手机插上快充线，享受半小时回血50%的便捷时；当你驾驶着比亚迪新能源汽车穿梭在城市街道，享受着电池带来的稳定续航与快速充电体验时；当柔性屏手机随意折叠，屏幕却始终清晰 而将微纳粉体变为高性能材料、把精密配方转化为稳定产品的关键装备，许多正出自深圳市尚水智能股份有限公司（简称"尚水智能"）之手。 如今，作为比亚迪等行业头部企业的核心供应商，这家深耕材料制备核心工艺领域的企业，正式叩响创业板IPO的大门。但值得注意的是，这是尚水智能二次冲刺IPO，前次冲刺科创板被拒后， 尚水智能以长达303页的文件对深交所的审核问询函进行了回复，尚水智能能否成功登录创业板？诸多谜题待解。 01 比亚迪既当股东又是大客户，存货余额超10亿 公司在《招股书》的特别风险提示中明确指出，随着公司业务规模的不断扩大，预计未来存货规模仍将进一步增长。 值得关注的是，尚水智能《招股书》中明确，报告期各期末，应收账款3年以上账龄的款项占比为12.66%。这意味着不仅公司的利润都压在货上，压在仓库里，回款周期还长。对此，尚水智能的 不过，在大客户们的加持下，尚水智能的营收一路走高。2022年—20 ...

Core Viewpoint - The implementation of the new tax reporting regulations for internet platform enterprises will not increase the tax burden on gig economy workers such as delivery personnel and will provide them with tax benefits [2][3]. 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 [2]. - Workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions do not need to report their income [2]. Tax Withholding Method - The new 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% [2][3]. - Workers with a monthly income below 6250 yuan will not have any tax withheld, and those with higher incomes can apply for tax refunds based on various deductions during annual reconciliation [3]. VAT and Additional Tax Regulations - The announcement also details regulations regarding VAT and additional tax exemptions for service income earned by platform workers, allowing for VAT exemptions for small-scale taxpayers with monthly sales below 100,000 yuan [4][5]. Compliance and Protection of Rights - The tax authorities emphasize that internet platforms must comply with tax withholding obligations and cannot transfer tax liabilities to workers [5]. - Measures will be taken to protect the legal rights of platform workers and ensure the healthy development of the platform economy [5].

今年10月1日起，按照《互联网平台企业涉税信息报送规定》（以下简称《规定》）有关要求，互联网 平台企业将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。 吉林财经大学税务学院院长张巍介绍，《规定》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。这意味着，《规定》实施 不会对外卖员等从业人员的日常工作、收入和税负产生影响，外卖员等从业人员也不会因此增加税收负 担。 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外卖员等从业人员，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相关规定，从业人员自互联网平台企业 取得的服务收入可按规定享受增值税小规模纳税人月销售额10万元以下免征增值税等税费优惠政策，不 需再按次申报缴纳增值税，进一步减轻了平台从业人员的税收负担。 有一些从业人员担心平台在代扣代缴过程中 ...

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].

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相关规定，从业人员自互联网平台企业 取得的服务收入可按规定享受增值税小规模纳税人月销售额10万元以下免征增值税等税费优惠政策，不 需再按次申报缴纳增值税，进一步减轻了平台从业人员的税收负担。 ——平台内从业人员将享受办税便利和减负带来的利好。《规定》实施后，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制发《规定》的配套公告——《关于互联网平台企 业为平台内从业人员办理扣缴申报、代办申报若干事项的公告》（以下简称《公告》），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，即扣除20%的费用和每月5000元的减除费用后，再按3%-45%的七级累进预扣率来计算预扣预缴的 税款。 该计税 ...

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]

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。 10月1日起，按照国务院发布的《互联网平台企业涉税信息报送规定》（以下简称《规定》） ...

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 ...

最新发声。 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。 "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心主任施正文说，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，还可以申报享受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。 公告还明确， ...