Core Viewpoint - The implementation of the "Internet Platform Pricing Behavior Rules" on April 10, 2026, aims to address issues related to automatic payments and password-free payment services, ensuring better consumer protection and transparency in the digital payment landscape [2][4]. Group 1: Regulation Details - The new rules require platform operators to prominently display options for password-free services and automatic payments, along with providing easy cancellation methods [2][4]. - Automatic payment systems must include reminders before each deduction, which aims to eliminate ambiguous practices that have previously allowed platforms to evade responsibility [4][5]. Group 2: Consumer Protection - Many consumers have faced difficulties in canceling password-free payment options, often having to navigate through multiple pages, which highlights the need for clearer processes [2][3]. - The rules emphasize the importance of informed consent, as many platforms have historically used misleading prompts and default settings to secure user authorization without adequate disclosure [3][4]. Group 3: Market Implications - The introduction of these regulations signals a shift from aggressive growth strategies to a focus on improving service quality and efficiency within the platform economy [5]. - By establishing clear and controllable payment mechanisms, the new rules are expected to rebuild consumer trust, which is essential for the long-term sustainability of platforms [4][5].

2025.12. 20 本文字数：5473，阅读时长大约9分钟 来源 | 新华社、"网信中国"微信公号 国家发展改革委 市场监管总局 国家网信办关于印发《互联网平台价格行为规则》的通知 发改价格规〔2025〕1607号 各省、自治区、直辖市、新疆生产建设兵团发展改革委、市场监管局（厅、委）、互联网 信息办公室： 为健全互联网平台常态化价格监管机制，规范相关价格行为，保护消费者和经营者合法权 益，推动平台经济创新和健康发展，国家发展改革委、市场监管总局、国家网信办制定了 《互联网平台价格行为规则》。现予印发，请认真贯彻执行。 国家发展改革委 市场监管总局 国家网信办 2025年12月9日 鼓励平台经营者、平台内经营者创新技术和商业模式，提升产品和服务质量，惠及广大消费者，并合 法获得利润。 第五条 平台内经营者在不同平台销售商品或者提供服务的，依法自主定价。平台经营者不得违反 《中华人民共和国电子商务法》第三十五条规定，采取提高收费标准、增加收费项目、扣除保证金、 削减补贴或者优惠、限制流量、搜索降序、算法降权、屏蔽店铺、下架商品或者服务等措施，对平台 内经营者的价格行为进行下列不合理限制或者附加不合理条件： ...

市场有风险，投资需谨慎。本文不构成个人投资建议，也未考虑到个别用户特殊的投资目标、财务状况或需要。用户应考虑本文中的任何 意见、观点或结论是否符合其特定状况。据此投资，责任自负。 平台经营者不得违反《中华人民共和国电子商务法》第三十五条规定，采取提高收费标准、增加收费项 目、扣除保证金、削减补贴或者优惠、限制流量、搜索降序、算法降权、屏蔽店铺、下架商品或者服务 等措施，对平台内经营者的价格行为进行下列不合理限制或者附加不合理条件：（一）强制或者变相强 制平台内经营者降价或者以让利、返现等方式进行促销； （二）强制或者变相强制平台内经营者在该 平台销售商品或者提供服务不得高于在其他销售渠道的价格；（三）强制或者变相强制平台内经营者开 通自动跟价、自动降价或者类似系统；（四）其他限制平台内经营者自主定价权的行为。基于平台商业 模式由平台经营者实行统一定价的除外。 风险提示及免责条款 ...

Group 1 - The article discusses the promotion of rural characteristic industry development and the tax incentives for agricultural production, specifically the exemption of value-added tax (VAT) for the production and sale of agricultural films [2][3]. - The beneficiaries of this tax exemption are taxpayers engaged in the production and sale of agricultural films, which include various types of films used in agricultural production [3]. - The policy is based on specific regulations from the Ministry of Finance and the State Administration of Taxation regarding the exemption of VAT for agricultural production materials [4]. Group 2 - The article outlines the conditions for enjoying the tax exemption, which include being a taxpayer involved in the production and sale of agricultural films [3]. - It specifies that agricultural films refer to various types of ground films and greenhouse films used in agriculture [3]. - The policy aims to support the agricultural sector by reducing the tax burden on producers and sellers of agricultural films, thereby promoting agricultural productivity [2].

Group 1 - The scope of internet platform enterprises required to report tax-related information includes those providing services such as education, medical care, travel, consulting, training, brokerage, design, performance, advertising, translation, agency, technical services, audiovisual information, gaming, online literature, video and graphic generation, and online loans [3] - Internet platform enterprises must report their basic information to the tax authority within 30 days of starting their internet business, and any changes to this information must also be reported within 30 days [4][5] - The first reporting period for existing internet platform enterprises is from July 1 to July 30, 2025, for basic information, and from October 1 to October 31, 2025, for identity and income information of operators and employees [7][8] Group 2 - Internet platform enterprises can report tax-related information through various channels, including the electronic tax bureau, direct data interfaces, and other channels provided by tax authorities [6] - If an internet platform enterprise cannot report tax-related information on time due to force majeure, it can apply for an extension by filling out a specific form, which must be confirmed by the tax authority [9] - If errors are found in the reported tax-related information, the enterprise must correct it within 30 days of discovery [10] Group 3 - The income reported by platform enterprises includes all sales amounts and VAT, without deducting actual subsidies or fees paid to the platform [11] - Platform enterprises are required to report all income, including any "fake order" income, without exclusion [11]

Core Points - The tax authorities are focusing on platform operators whose self-reported income is significantly lower than the income reported by the platforms to the tax authorities [1][2] - As of October 1, new regulations require internet platforms to report identity and income information of their operators and employees to tax authorities, with over 6,500 platforms complying, representing over 95% of the total [1] - The tax department is sending compliance reminders to operators with significant discrepancies in reported income, advising them to verify and correct their declarations to avoid legal risks [1][2] Group 1 - The majority of platform operators are small and micro enterprises, which are largely unaffected by the tax reminders due to existing tax incentives [2] - The tax department emphasizes the importance of timely verification and correction of self-reported income to prevent penalties [2] - According to tax law, the VAT liability arises when payment is received or when an invoice is issued, and operators must report all taxable transactions accurately [2]

Core Points - The article discusses the implementation of the "Regulations on Reporting Tax Information by Internet Platform Enterprises," which took effect on October 1, 2023, requiring platform enterprises to report identity and income information of operators and employees to tax authorities [1][3]. Summary by Sections Implementation and Compliance - As of October 15, 2023, 6,654 domestic and foreign platforms have reported their basic information, with over 4,100 platforms submitting tax information, exceeding 60% of the total platforms required to report [1]. - The regulations were approved on June 13, 2025, and officially published on June 20, 2025, coming into effect immediately [3]. Reporting Requirements - Internet platform enterprises must report identity and income information of operators and employees to their tax authorities within 30 days of the regulations taking effect or starting their business [5]. - Quarterly reporting of identity and income information is mandated, following specific categories and content as defined by the State Council's tax authorities [5]. Tax Incentives and Exemptions - Workers engaged in tax-exempt activities, such as certain service sectors, do not require their income information to be reported by the platform enterprises [6]. Data Security and Confidentiality - Tax authorities are required to maintain confidentiality of the tax information received and establish security management systems to protect this data [8]. Penalties for Non-compliance - Internet platform enterprises face fines ranging from 20,000 to 100,000 yuan for failing to report or providing false information, with more severe penalties for serious violations [8][12].

Core Points - Starting from October 1, 2023, platform enterprises are required to report tax-related information about their operators and employees to tax authorities, with over 4,100 domestic and foreign platforms having complied so far [1][2] - By October 15, 2023, 6,654 platforms had submitted their basic information, with over 4,100 platforms reporting tax-related information, exceeding 60% of the total platforms required to report [1] - Major platforms such as Pinduoduo, Ele.me, and Didi Chuxing began reporting tax information in early October, demonstrating proactive compliance [1] Industry Compliance - All platform enterprises must complete their first tax-related information report by October 31, 2023, with tax authorities increasing training and reminders for those yet to report [2] - There are concerns about some platforms engaging in illegal practices, such as facilitating bulk registration of individual businesses to convert personal income into business income to evade taxes [2] - The behavior of converting income types to reduce tax liabilities is deemed illegal, as highlighted by experts in tax law [2] International Platforms - Foreign internet platforms providing services to domestic operators are also required to report tax-related information, and those attempting to evade tax obligations through registration abroad will face penalties [3]

Core Viewpoint - Starting from October 1, 2023, internet platform enterprises in China are required to report identity and income information of operators and workers, but this will not increase the tax burden on gig workers such as delivery personnel and housekeepers [1][2]. Group 1: Tax Reporting Regulations - The new regulations specify that gig workers engaged in delivery, transportation, and domestic services who are eligible for tax exemptions do not need to report their income [1]. - The implementation of these regulations aims to alleviate the tax prepayment burden on gig workers, with a new cumulative withholding method introduced for calculating personal income tax [1][2]. Group 2: Cumulative Withholding Method - The cumulative withholding method allows for a higher deduction amount and lower withholding rates compared to the previous method, benefiting gig workers significantly [2]. - Workers with a monthly income below 6,250 yuan will not have any tax withheld, and those with higher incomes can apply for tax refunds based on various deductions during annual tax reconciliation [2]. Group 3: VAT and Additional Tax Regulations - The announcement also clarifies regulations regarding VAT and additional tax fees, allowing gig 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].

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]