IT之家 10 月 16 日消息，据央视报道，按照《互联网平台企业涉税信息报送规定》有关要求，今年 10 月 1 日起，平台企业首次向税务部门正式报送平台内 经营者和从业人员的身份信息、收入信息。 国家税务总局数据显示，截至 10 月 15 日，已有 6654 家境内外平台报送了平台自身的基本信息，报送平台内经营者和从业人员涉税信息的平台数量已达 4100 多家，超过应报送平台总数的六成。 IT之家查询获悉，《互联网平台企业涉税信息报送规定》已于 2025 年 6 月 13 日国务院第 61 次常务会议通过，自 6 月 20 日公布当日起施行。 互联网平台企业涉税信息报送规定 税务机关应当提供安全可靠的涉税信息报送渠道，运用现代信息技术，提供直连报送、上传导入等接口服务，并做好政策解读以及问题解答等咨 询服务。 税务机关可以根据税收监管需要，对互联网平台企业报送的涉税信息进行必要。互联网平台企业已将其 报送的涉税信息尽到核交，因平台内经 营者或者从业人员过错导致涉税信息不真实、不准确或者不完整，不追究互联网平台企业责任。 第七条 税务机关依法开展税务检查，发现涉税风险时，可以要求互联网平台企业及相关方提供涉嫌 ...

另外，个别平台存在为平台内从业人员在平台所在地违规批量办理个体工商户登记等行为，试图将个人 劳务报酬等收入转化为个体户经营所得收入，以达到骗享有关政策而少缴或不缴税的目的，甚至有的平 台或中介机构还教唆平台内经营者、从业人员通过分拆收入、境外注册等方式转换主体身份、隐匿收入 来逃避监管，严重扰乱了正常的涉税信息报送秩序。 税务总局征管和科技发展司相关负责人介绍，从目前报送的涉税信息来看，各平台总体能按照《规定》 要求报送，特别是部分境内外头部平台积极主动提高报送数据的准确率和规范性，较好发挥了引领带动 作用。 记者了解到，按照规定，所有平台企业需要在10月31日前完成上述涉税信息首次报送工作，对目前尚未 报送的平台企业，税务部门将进一步加大培训辅导和提示提醒力度。"目前首次报送的截止时间还有不 足半个月，尚未报送的平台需尽快与属地税务部门对接，报送相关涉税信息，为后期数据校验、更正等 工作预留出时间，防止因迟报、漏报、错报等情况被税务部门处理。"吉林财经大学税务学院院长张巍 建议。 新京报讯（记者姜慧梓）今年10月1日起，按照《互联网平台企业涉税信息报送规定》有关要求，平台 企业首次向税务部门正式报送平台内经 ...

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].

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， ...

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》落地，对于广大从事外卖、快递等便民劳务活动的"小哥"而言，到底有哪些影响？ 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表示，《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。 这就意味着，《规定》实施不会对各类"小哥"、家政人员的日常工作、收入和税负产生影响，各类"小 哥"、家政人员也不会因此增加税收负担。 采用累计预扣法预扣预缴税款月收入低于6250元无需预扣税款 值得一提的是，《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 总局还制发了《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 ...

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 Research - The role of industrial internet platforms is crucial in driving the transformation and upgrading of traditional industries, with Fantang's sugar industry internet platform serving as a prime example [2]. - The platform enhances the efficiency of sugar spot circulation through a B2B e-commerce model, integrates supply chain services to break down information barriers, and extends from sugar circulation to agricultural planting [2][3]. - The Guangxi government has recognized the importance of developing public service platforms like Fantang's sugar trading platform, which will further innovate service models and improve efficiency [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]. - Challenges in sugarcane planting include aging population, low profitability, and insufficient economies of scale, prompting Fantang to adopt a "one body, two wings" development strategy focusing on digital transformation [4]. - Fantang has developed a digital infrastructure for sugarcane production, covering the entire process from planting to settlement, with 99% of the planting area under contract as of June 2025 [5]. - The company operates a large-scale digital farm that integrates advanced agricultural technologies, achieving a 30% increase in sugarcane yield compared to the regional average [5]. - The platform aims to balance the interests of government, large sugar groups, and sugar factories, enhancing collaboration and efficiency across the supply chain [6][7]. - The upgraded Fantang e-commerce platform 2.0 offers a richer user experience and more flexible trading models, covering various sugar products and facilitating efficient supply-demand matching [9][10]. - The platform's features include electronic order signing, real-time monitoring of planting progress, and a standardized warehouse management system, reducing risks associated with traditional trade [10][11]. - Fantang has successfully integrated structured options into its trading contracts, allowing for premium sales for upstream enterprises and cost reductions for downstream clients [13][14].

Core Insights - Tianjiu Shared Group celebrated its 34th anniversary on August 18, with its platform "Tianjiu Boss Cloud" surpassing 6 million registered users, marking a significant milestone in the business sector [1][3] Company Overview - Founded in 1991, Tianjiu Shared Group is a big data-driven entrepreneur resource-sharing platform operating in over 40 cities globally [3] - The platform has become one of the largest entrepreneur big data resource platforms in China, aligning with the trends of platformization and intelligence in the current market [3] User Base and Impact - The 6 million registered users span various industries, regions, and development stages, creating a dynamic demand map, resource network, and intelligent ecosystem [3] - The platform enhances resource and relationship connections among businesses, facilitating commercial cooperation and opportunity sharing [3] Technological Advancements - Continuous investment in AI technology has been pivotal for the growth of Tianjiu Boss Cloud, with its self-developed "Tianxing Qiong" model receiving national recognition for enterprise-level AI service capabilities [4] - The model's compliance with national regulations has redefined the service experience for enterprises, enabling precise service delivery and intelligent connections [4] Policy Alignment - Tianjiu Shared Group's development aligns with national policies promoting the healthy and sustainable growth of platform economies, as highlighted in the 2025 government work report [4] - The implementation of the "Interim Measures for the Management of Generative Artificial Intelligence Services" provides a favorable environment for compliant AI enterprises like Tianjiu [4] Future Directions - The company aims to build a new paradigm of "intelligent connection - precise empowerment - ecological win-win" driven by AI, injecting growth vitality into enterprises and supporting the sustainable development of China's private economy [4] - Tianjiu Shared Group emphasizes its mission of "empowering the business world, sharing happiness," focusing on accelerating business for new economy enterprises and aiding traditional enterprises in their transformation [5] Achievements and Recognition - The company has received numerous accolades, including being named one of China's top ten innovative enterprises and one of the best employers in China, reflecting its excellence in the business field and social responsibility [5]

Core Viewpoint - The announcement by the State Taxation Administration aims to facilitate internet platform enterprises in handling tax withholding and declaration for their workers, clarifying applicable tax policies and reducing the tax burden on workers [3][7]. Group 1: Personal Income Tax Policy and Withholding Declaration Process - Workers receiving labor remuneration from internet platform enterprises will have their personal income tax calculated using the cumulative withholding method as per the regulations [3]. - The specific calculation formula for the withholding tax is provided, which includes deductions for cumulative income, expenses, and exemptions [3]. - The process for internet platform enterprises to handle personal income tax withholding declarations follows existing regulations [3]. Group 2: Value-Added Tax Policy and Declaration Process - Workers receiving service income from internet platform enterprises can enjoy VAT exemptions and reduced rates under certain conditions, such as monthly sales below 100,000 yuan [3][4]. - Internet platform enterprises must verify the identity of workers and obtain written consent before handling VAT declarations [4]. - If a worker's service income exceeds the small-scale taxpayer exemption threshold, the platform enterprise must guide them to register as a market entity and handle their own VAT declarations [4]. Group 3: Corporate Income Tax Deductions - Internet platform enterprises that have completed personal income tax withholding and VAT declarations can use relevant tax payment certificates as deductions for corporate income tax [5]. - The enterprises must maintain proper documentation to prove the authenticity of transactions to qualify for these deductions [5]. Group 4: Other Matters - Internet platform enterprises are not required to repeatedly submit identity and income information for workers if they have already handled withholding and VAT declarations [6][19]. - Any false declarations by internet platform enterprises will lead to legal consequences and affect their tax compliance ratings [6]. Group 5: Implementation Timeline - The announcement will take effect from October 1, 2025 [7].

Core Viewpoint - The implementation of the "Regulations on Reporting Tax-related Information by Internet Platform Enterprises" has significantly promoted tax fairness and compliance among business entities, aiding in the construction of a unified national market and curbing illegal investment attraction behaviors [1][2]. Group 1: Impact on "Shell Platforms" - The number of "shell platforms" has decreased by over 100 since the implementation of the regulations, effectively curbing the use of platforms for illegal investment attraction and promoting fair competition between online and offline businesses [2]. - The regulations have enabled tax authorities to access tax-related information of operators and employees within platforms, breaking down the information barriers between registered and operational locations [2]. Group 2: Prevention of Tax Evasion - The regulations help prevent the illegal conversion of income types, such as misreporting labor remuneration as business income, which constitutes tax evasion [3]. - Tax authorities can now identify non-compliant behaviors more effectively, as the regulations provide clear standards for categorizing income types and optimize the withholding tax process for labor remuneration [3]. Group 3: Monitoring and Enforcement - Tax authorities will enhance monitoring of the registration of individual businesses to prevent the bulk conversion of income types, ensuring compliance with individual business registration regulations [4]. - There is a focus on preventing income splitting by platform operators to evade tax obligations, which involves dividing income among multiple tax entities to exploit tax benefits [5][6]. Group 4: Future Directions - The tax authorities plan to continue enforcing the regulations strictly, promoting collaborative governance to curb disorderly competition and support the construction of a unified national market and high-quality economic development [6].

Core Points - The State Council issued the "Regulations on Reporting Tax Information by Internet Platform Enterprises" to create a fair tax environment and guide the healthy development of the platform economy [1] - Internet platform enterprises are required to report tax-related information, including identity and income details of operators and employees, to tax authorities [1][2] - The implementation of these regulations has led to a significant reduction in the number of "shell platforms," with over 100 fewer reported since the regulations were proposed [2] Group 1: Implementation and Impact - The regulations have effectively promoted tax fairness and compliance among business entities, aiding in the regulation of illegal investment attraction practices [1][2] - Tax authorities can now access timely tax information from platform operators and employees, making it difficult for non-compliant operators to hide income and evade taxes [2][3] - The regulations have broken down information barriers between registered and operational locations of platform economies, making income from "shell platforms" more visible and internalizing tax costs [2] Group 2: Compliance and Enforcement - The regulations allow for the identification and legal action against non-compliant behaviors, such as the conversion of labor income into business income to evade taxes [3][4] - Tax authorities are enhancing monitoring of platforms that assist operators in splitting income to exploit tax benefits, which is considered a fraudulent practice [5] - The tax department plans to continue enforcing these regulations strictly, promoting collaboration among departments to curb disordered competition and support high-quality economic development [6]