Core Viewpoint - The article discusses the new regulations from the National Taxation Administration regarding the reporting of identity and income information by internet platform companies, effective from October 1, aimed at protecting the rights of gig workers such as delivery personnel and ensuring compliance with tax obligations [2][3]. Group 1: Regulatory Changes - Internet platform companies are required to report identity and income information of their operators and workers starting October 1 [2]. - The National Taxation Administration will strictly investigate any illegal charges imposed by platforms on gig workers under the guise of tax obligations [2][3]. - Gig workers, including delivery personnel, are not required to report their income information, and their tax burden will not increase due to these regulations [2][3]. Group 2: Tax Benefits and Compliance - Workers earning less than 6,250 yuan per month are exempt from tax withholding under the cumulative withholding method [3]. - Even if workers temporarily have small amounts withheld, they can claim deductions for various expenses during annual tax reconciliation, potentially leading to tax refunds [3]. - Service income received by workers from internet platforms can enjoy VAT exemptions if monthly sales are below 100,000 yuan [3]. Group 3: Enforcement and Protection - The tax authority emphasizes its commitment to protecting the legal rights of gig workers and promoting the healthy development of the platform economy [3].

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 ...

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] - Workers such as delivery personnel 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 compliance [1] - The new regulations clarify that workers engaged in services like delivery and home services are entitled to tax benefits and may not need to report their income [1][2] Tax Benefits for Workers - Workers earning below 6,250 yuan per month 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] - 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 authority will enforce regulations against tax-related violations by platforms to protect the rights of workers and promote healthy development of the platform economy [2]

Core Points - The implementation of the new tax reporting regulations for internet platform enterprises will begin on October 1, which requires these platforms to report identity and income information of their operators and workers [1] - The new regulations will not impose additional tax burdens on gig workers such as delivery personnel and domestic service providers, as those eligible for tax exemptions will not need to report their income [1][2] - The tax authority has introduced a cumulative withholding method for calculating personal income tax for platform workers, which is expected to reduce their tax liabilities significantly [2][3] Tax Benefits and Regulations - The 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%, benefiting workers with lower incomes [2][3] - Workers earning less than 6250 yuan per month will not be subject to withholding tax, and those with annual incomes below 120,000 yuan can effectively avoid personal income tax after deductions [3] - The regulations also include provisions for VAT and additional tax exemptions for service income under 100,000 yuan per month, further alleviating the tax burden on platform workers [4] Compliance and Enforcement - The tax authority will monitor and address any illegal practices by platforms that may attempt to impose additional fees on workers under the guise of tax withholding [4] - Platforms are required to comply with tax laws and cannot transfer tax obligations to their workers, ensuring the protection of workers' rights and promoting healthy development in the platform economy [4]

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]

Core Viewpoint - The article provides a comprehensive guide on the reporting requirements for internet platform enterprises regarding tax-related information, emphasizing the importance of accurate and timely submission of identity and income information for shop operators and service providers. Group 1: Reporting Requirements for Shop Operators - If a shop within the platform is deregistered after the implementation of the regulations, the platform must report the operator's identity and income information for the third quarter of 2025 [2] - In cases where a shop changes its operator in the third quarter of 2025, the platform must report both the previous and new operator's identity and income information for the relevant periods [3][10] Group 2: Unique Identification Codes and Error Corrections - The unique identification code for a shop cannot be changed even if the operator changes; it must remain consistent for traceability [4][11] - If there is an error in the identity information, such as the unified social credit code, the erroneous entry must be voided and resubmitted [5][13] Group 3: Income Reporting Procedures - Platforms must submit the identity information of operators before reporting their income; the system will validate the identity submission first [6][14] - When reporting income for live streaming personnel, the identity information of the service organization must be submitted beforehand [7][16] Group 4: Special Cases for Mini Programs and Non-Monetary Benefits - Platforms providing infrastructure services for mini programs must report the operator's tax information based on whether the operator is classified as an internet platform enterprise [8][17] - For non-monetary economic benefits received by network anchors, the income should be recognized based on when these benefits reach the platform account, not when they are withdrawn [9][18] Group 5: Exclusion of Certain Income Types - Platforms are required to report all income, including any "fake order" income, without self-exclusion [10][19] - Domestic internet platform enterprises must report tax information for foreign operators and personnel engaged in transactions through their platforms [11][20]