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。 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。 版权声明 证券时报各平台所有原创内容，未经书面授权，任何单位及个人不得转载。我社保留追 究相关 行 为主体法律责任的权利。 ...

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。"中国政法大学财税法研究中 ...

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，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。 "对于平台各类涉税违法违规行为，税务部门将依法查处，切实保护平台内从业人员合法权益，促进平 台经济持续健康发展。"国家税务总局征管和科技发展司上述负责人表示。 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 ...

人民网北京9月29日电 （记者车柯蒙）今年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》）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。《规定》的落地，对于广大从事外卖、快递等便民劳务活动的"小哥"而言，具 体有哪些影响?记者采访了相关财税专家和税务部门负责人。 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。 与此同时，依法查处个别平台借机向"小哥"变相收费等违法违规行为。记者了解到，有一些"小哥"担心 平台在代扣代缴过程中变相多扣费用，或借此转嫁涉税义务增加其税收负担。对此，国家税务总局征管 和科技发展司负责人表示，根据《税收征管法》《个人所得税法》等相关法律法规的规定，互联网平台 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 ...

该计税方式具体有哪些好处？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。 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 ...

Core Points - The new regulation requires internet platform companies to report identity and income information of operators and employees starting from October 1, aiming to enhance tax service and management efficiency, protect taxpayer rights, and promote a fair tax environment for the platform economy [1][6] Group 1: Reporting Requirements - Internet platform companies, not the merchants or individuals on the platform, are required to report tax-related information, including those operating e-commerce, education, medical, travel, consulting, and various service platforms [2][4] - The reporting must occur quarterly, with specific identity and income information categories defined by the tax authority [2][6] Group 2: Compliance for Operators - Platform operators must legally register as market entities, with specific obligations to report income accurately and not evade tax responsibilities through various means [3][5] - Operators with annual transaction volumes exceeding 100,000 yuan must register, and multiple stores by the same operator must consolidate their transaction volumes [3][5] Group 3: Tax Burden Impact - Most platform operators and employees will not see an increase in tax burden due to the new reporting requirements, while those previously hiding income will face normalized tax obligations [6] - Certain income types, such as those from delivery or domestic services, are exempt from reporting under the new regulation [6] Group 4: Penalties for Non-Compliance - Internet platform companies failing to report information as required may face fines ranging from 20,000 to 100,000 yuan, with severe cases leading to business suspension and higher penalties [7] - Repeated failures to report may result in public disclosure by tax authorities, promoting transparency and compliance [7]

Group 1: New Regulations Effective from October - The revised Anti-Unfair Competition Law will take effect on October 15, addressing issues like "involution" competition and "free-riding" on brand names [1] - Starting October 1, civil aviation in China will fully transition to electronic invoices, eliminating paper travel itineraries for domestic flights [2] - The railway sector will also adopt electronic invoices from October 1, allowing passengers to request electronic invoices within 180 days after their journey [5] Group 2: Financial Infrastructure and Tax Regulations - The Financial Infrastructure Supervision Management Measures will be implemented on October 1, focusing on the regulation of financial infrastructure operations and risk management [6][7] - Internet platform companies will begin formally reporting tax-related information from October 1, promoting tax fairness between online and offline businesses [13] - New regulations for internet lending will be enforced, emphasizing the need for banks to manage costs and risks without compromising management standards for the sake of business scale [14][16] Group 3: Other Relevant Regulations - The Permanent Basic Farmland Protection Red Line Management Measures will come into effect on October 1, clarifying the responsibilities of natural resources and agricultural departments [10][12] - A new procedure for compulsory company deregistration will be implemented on October 10, detailing the process and conditions for such actions [17] - The Beijing Stock Exchange will switch to new stock codes starting October 9, with preparations for the transition already in place [18]

Core Viewpoint - Guangxi Fantang Technology Co., Ltd. is setting an industry benchmark for the digital transformation of China's traditional sugar industry through innovative practices and a strong focus on technology and market integration [1][2]. Industry and Company Summary - The company views the industrial internet platform as a core engine for driving the transformation and upgrading of traditional industries, exemplified by its sugar industry internet platform that enhances supply chain efficiency and resource allocation [2][3]. - The Guangxi government has recognized the importance of developing public service platforms like the Fantang product trading platform, which motivates the company to innovate and improve its service models [3]. - Guangxi is a major sugar production area, accounting for approximately 60% of China's total output, with over 20 million people involved in the sugar industry [3][4]. - The sugarcane planting sector faces challenges such as aging population, low profitability, and insufficient economies of scale, prompting the company to adopt a "one body, two wings" strategy focusing on digital transformation [4][5]. - The company has developed a comprehensive digital infrastructure for sugarcane production, including an order agriculture platform that covers the entire process from planting to settlement, achieving a 99% coverage of the total planting area by June 2025 [5][6]. - The company operates a self-managed digital farm that integrates advanced agricultural technologies, resulting in a 30% increase in sugarcane yield compared to the regional average [5][6]. - The order agriculture platform aims to balance the interests of the government, large sugar groups, and sugar factories, enhancing collaboration and efficiency across the industry [6][7]. - The upgraded Fantang e-commerce platform 2.0 offers a richer user experience and more flexible trading models, facilitating efficient matching of supply and demand across different sugar sources [9][10]. - The platform's features include electronic order signing, real-time monitoring of planting progress, and a standardized warehouse management system, which reduces risks associated with traditional trade practices [10][11]. - The company has successfully integrated structured options into its trading contracts, allowing for better risk management and pricing strategies in the sugar industry [13][14].

Group 1: New Regulations Implementation - The revised Anti-Unfair Competition Law will take effect on October 15, 2025, addressing issues like "involution" competition and "brand hijacking" [1] - Starting October 1, 2025, the civil aviation sector will fully transition to electronic invoices, eliminating paper travel itineraries for domestic flights [1][2] - The railway sector will also implement electronic invoices from October 1, 2025, allowing passengers to request electronic invoices within 180 days after their journey [2] Group 2: Financial Infrastructure and Tax Regulations - The Financial Infrastructure Supervision Management Measures will be enacted on October 1, 2025, focusing on the regulation of financial infrastructure operations and risk management [2][4] - Internet platform companies will begin formally reporting tax-related information on October 1, 2025, promoting tax fairness and curbing illegal investment practices [6] - New regulations for internet lending will be implemented, emphasizing strict adherence to existing management rules and cost considerations [9][10] Group 3: Company Registration and Stock Code Changes - The Implementation Measures for Mandatory Company Registration Cancellation will take effect on October 10, 2025, detailing the procedures for forced cancellations [10] - The Beijing Stock Exchange will switch to new stock codes starting October 9, 2025, for existing listed companies [11]

欢迎扫描下方二维码关注： 问题4：报送身份信息时，如果某个店铺经营者的统一社会信用代码报错了，如何进行"变更"？ 答： 平台内的经营者和从业人员身份信息中的"统一社会信用代码""证件类型""证件号码"或"国家或地区"数据项，如有任一数据项报错了，需要作废 该条身份信息后重新报送。 问题1：平台内店铺在《互联网平台企业涉税信息报送规定》（以下简称《规定》）实施后注销了，平台企业是否需要报送店铺经营者的涉税信息？ 答： 平台内店铺在《规定》实施后注销的，平台企业需要报送店铺经营者的身份信息及2025年第三季度的收入信息。如平台内店铺在2025年7月5日 注销，平台企业需报送该店铺经营者的身份信息及7月1日至5日期间的收入信息；如店铺在2025年6月20日至6月30日期间注销，平台企业需要报送该店铺 经营者的身份信息。 问题2：平台内店铺在2025年第3季度变更了经营者，平台企业是否需要报送变更前经营者的涉税信息？ 答： 平台内店铺在2025年第3季度变更了经营者，平台企业需要同时报送店铺变更前、变更后经营者的身份信息及2025年第3季度的收入信息。如平 台内店铺在2025年7月20日将经营者由A变更为B，平台企业 ...