欢迎扫描下方二维码关注： 国家税务总局 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 国家税务总局公告2025年第16号 为便利互联网平台企业（含其相关运营主体，下同）为平台内从业人员（以下简称从业人员）办理扣缴申报、代办申报，明确从业人员税收政策适用，减轻从业人员办税 负担，现就有关事项公告如下： 一、个人所得税政策适用及扣缴申报办理流程 （一）政策适用 从业人员自互联网平台企业取得劳务报酬所得，互联网平台企业按照《国家税务总局关于发布〈个人所得税扣缴申报管理办法（试行）〉的公告》（2018年第61号）规 定的累计预扣法计算并预扣预缴税款。 具体计算公式如下： 本期应预扣预缴税额=（累计收入-累计费用-累计免税收入-累计减除费用-累计依法确定的其他扣除)×预扣率-速算扣除数-累计减免税额-累计已预扣预缴税额 其中： 累计费用，按累计收入乘以20%计算；累计减除费用，按照5000元/月乘以纳税人当年截至本月在本互联网平台企业连续取得劳务报酬的月份数计算。 （二）扣缴申报的办理流程 （二）代办申报的办理流程 互联网平台企业为从业人员办理增值税及附加税费代办申报的， 办理流程如下： 1. ...

Market Performance - In August, the Shanghai Composite Index rose by 7.97%, while the ChiNext Index increased by 24.13%[1] - Despite a weakening macroeconomic backdrop in July, liquidity and risk premiums were the primary drivers of the recent market rally[2] Liquidity and Economic Outlook - Liquidity is identified as the main driver of the recent market uptrend, with expectations for continued liquidity-driven performance in the stock market[3] - Since 2020, residents have accumulated 24 trillion yuan in excess savings, which could flow into the stock market if market conditions remain favorable[4] Domestic Policy Developments - The "anti-involution" policy continues to be implemented, with a focus on improving livelihoods and consumption policies[5] - Recent policies aim to expand consumer demand while ensuring high-quality economic development, with a strong emphasis on fiscal investment in human capital[6] Overseas Policy Impact - The U.S. "America First" investment policy is accelerating geopolitical fragmentation and localization, affecting global investment flows[7] - Trade fragmentation is encouraging companies to adjust supply chains, benefiting strategic and emerging technology sectors in allied countries[8] Fixed Income Market Dynamics - The current trend of deposit migration is linked to declining deposit rates and rising stock markets, which may slow down as equity market volatility increases[9] - The yield spread between 10-year government bonds and policy rates has returned to a "normal" range, potentially reducing the selling pressure on bonds[10] Investment Strategy - September is characterized as a "bullish option" period for A-shares, with limited downside risks and potential for significant upward movement driven by new capital inflows[11] - The correlation between A-share performance and the renminbi exchange rate is strong, with expectations for continued support from foreign capital allocation[12]

Core Viewpoint - The article discusses the introduction of the "Internet Platform Pricing Behavior Rules" aimed at regulating pricing behaviors in the platform economy, promoting healthy development, and ensuring compliance among operators [3][4][5]. Group 1: Regulatory Framework - The National Development and Reform Commission (NDRC) is accelerating the revision of pricing laws and establishing rules for internet platform pricing behavior to address issues like predatory pricing and false advertising [3][4]. - The new rules are seen as a significant step towards improving the regulatory framework for platform pricing behavior, marking an advancement in China's platform economy regulatory policy [4][5]. - The rules will work in conjunction with revised laws on unfair competition and pricing to provide institutional support for addressing "involution" in platform competition [4][5]. Group 2: Importance of Pricing Behavior - The platform economy has rapidly developed in China, playing a positive role in empowering the real economy and meeting consumer needs, making the regulation of pricing behavior crucial [4][5]. - Pricing is described as a "signal light" for market resource allocation and a tool for competition, highlighting the unique characteristics of pricing behavior in the internet platform sector [5][6]. Group 3: Key Provisions of the Rules - The "Behavior Rules" consist of 30 articles focusing on aspects such as autonomous pricing by operators, pricing display behavior, competitive pricing behavior, consumer price rights protection, and supervision mechanisms [7][8]. - The rules emphasize the protection of operators' rights to set prices autonomously, encouraging innovation and quality improvement in products and services [8][9]. - Specific requirements for price marking, promotional activities, and fair competition practices are outlined, including prohibitions against false advertising and predatory pricing [8][9]. Group 4: Implementation and Impact - The rules are expected to guide operators towards lawful and compliant business practices, thereby maintaining market order and promoting high-quality development of the platform economy [7][9]. - The implementation of these rules is anticipated to lead to a more regulated and law-abiding platform ecosystem, enhancing the overall health of the platform economy [9].

Core Viewpoint - The National Development and Reform Commission, the State Administration for Market Regulation, and the National Internet Information Office have jointly drafted the "Internet Platform Pricing Behavior Rules (Draft for Comments)" to promote the healthy development of the platform economy [1] Summary by Relevant Sections Pricing Behavior Rules - The rules focus on four main areas: guiding operators to set prices independently according to the law, clarifying price labeling requirements, regulating price competition behavior, and establishing a collaborative governance mechanism [1] Regulatory Approach - The rules aim to protect operators' rights to set prices independently while balancing development promotion and regulatory norms, combining proactive guidance and real-time supervision to create a transparent and predictable pricing regulatory mechanism [1] Legal Framework - The rules provide clear behavioral guidelines for operators based on existing laws such as the Price Law, Anti-Unfair Competition Law, E-commerce Law, and Consumer Rights Protection Law, encouraging operators to self-regulate their pricing behavior [1] Public Consultation - The public consultation period for the draft is set for one month [1]

Core Viewpoint - The National Development and Reform Commission (NDRC) has introduced the "Rules for Pricing Behavior of Internet Platforms (Draft for Comments)" to clarify the pricing autonomy of platform operators and regulate their charging behaviors towards internal operators [1] Group 1: Pricing Autonomy - The rules emphasize that both platform operators and internal operators have the legal right to set their own prices and should establish price agreements through contracts or orders [1] - Operators are encouraged to innovate in technology and business models to enhance product and service quality for consumers [1] Group 2: Regulation of Charging Behavior - Platform operators are required to set reasonable charging standards and make them public, including any new or changed charging items or rules [1] - Any changes to charging standards must be prominently displayed on the homepage and require feedback from internal operators [1] Group 3: Protection of Pricing Rights - The rules mandate that platform operators must not impose unreasonable restrictions or conditions on the pricing behavior of internal operators, in accordance with Article 35 of the E-commerce Law [1]

根据《规定》要求，今年10月份，互联网平台企业要向主管税务机关报送平台内经营者和从业人员身份 信息及上季度收入信息。为确保10月首次涉税信息报送平稳顺利，税务部门及时升级信息系统、优化服 务措施，目前已辅导平台企业在试报过程中掌握统一的报送口径、标准和方法，为首次涉税信息报送打 好基础。 国家税务总局相关司局负责人表示，下一步，税务部门将持续推进《规定》落实，坚持严格规范公正文 明执法，促进全国执法标准统一，遏制"内卷式"无序竞争，协同纠治利用平台违规招商引资行为，促进 全国统一大市场建设和经济高质量发展。 据国家税务总局相关司局负责人介绍，作为遏制刷单炒信等"内卷式"无序竞争、破解地方违规利用平台 招商引资问题、纵深推进全国统一大市场建设的重要举措，《规定》公布后，税务总局同步制发了相关 配套操作公告，开展多轮次平台企业摸底，形成应报送平台企业名单。各地税务机关"点对点"做好宣传 辅导，对"报什么""怎么报"等内容进行详细解读,提供安全、保密、可靠、便捷的信息报送渠道，健全 涉税信息数据管理制度，切实保障涉税数据安全。 目前相关平台企业在今年7月已经按照《规定》要求，报送了包括平台域名、业务类型、相关运营主 ...

Core Viewpoint - The newly implemented "Regulations on Reporting Tax Information by Internet Platform Enterprises" aims to standardize the reporting of tax-related information by internet platform companies, enhance tax service and management efficiency, protect taxpayers' legal rights, and promote the healthy development of the platform economy [1][2]. Group 1: Regulatory Framework - The regulations require internet platform enterprises to report tax information quarterly, specifically identity and income information of platform operators and employees, to the relevant tax authorities within the month following the end of each quarter [2]. - To alleviate the reporting burden, the regulations state that information already submitted for tax withholding and declaration does not need to be reported again, and income information for certain service workers is exempt from reporting [2]. Group 2: Impact on Tax Burden - The implementation of the regulations is not expected to significantly impact the tax burden of platform enterprises or the majority of platform operators and employees, as the reporting is procedural and does not change their tax liabilities [2]. - Most compliant operators and employees will not see changes in their tax burdens, and many small and low-income workers will benefit from tax incentives, maintaining their current tax obligations [2]. Group 3: Positive Effects - The introduction of the regulations is anticipated to have multiple positive effects, including enhancing compliance without altering business models or market strategies for platform enterprises, thus not affecting their revenue, costs, or net profits [3]. - The regulations will help curb malicious competition, such as false sales practices, and prevent non-compliant operators from misreporting income, thereby fostering a fair legal environment for honest business practices [3]. - Consumers will benefit from more transparent market rules and trust mechanisms, reducing instances of online fraud and improving consumer confidence [3].

Group 1 - The 9th China-South Asia Expo will be held from June 19 to 24, 2025, in Kunming, Yunnan, showcasing industries with significant potential for economic cooperation with South Asian countries, including green energy, modern agriculture, healthcare, and cultural tourism [1] - A new "South Expo Release Hall" will be established for exhibitors to launch new products, technologies, and services, with 29 companies already registered to showcase innovations across various sectors such as biomedicine, new energy vehicles, and internet platforms [1] - Trade between China and South Asian countries is projected to approach $200 billion in 2024, having doubled over the past decade with an average annual growth rate of approximately 6.3% [1] Group 2 - Future efforts to enhance economic cooperation will focus on strengthening policy communication, utilizing platforms like the China-South Asia Expo, and fostering collaboration among government, industry, academia, and research [2] - New growth areas will be explored, including energy transition, digital economy, low-carbon development, and smart manufacturing, while maintaining stability in supply chains [2] - Support for the industrialization process in South Asian countries will be encouraged, with Chinese enterprises urged to expand trade cooperation based on market principles [2]

Core Viewpoint - Jiangsu's service industry has shown a strong start in the first quarter, with significant growth in both high-tech and traditional service sectors, contributing to the province's economic development [1][2][3]. Group 1: Service Industry Performance - In the first quarter, Jiangsu's service industry added value reached 18,831 billion yuan, a year-on-year increase of 5.9%, accounting for 56.9% of the regional GDP, an increase of 1.3 percentage points from the previous year [1]. - The accommodation and catering industry saw a value-added growth of 7.5%, while wholesale and retail grew by 7.7%, and profit-oriented services increased by 8.9% [1]. - The contribution rate of the service industry to economic growth was 56.5%, driving a 3.3 percentage point increase in regional GDP [1]. Group 2: Production Service Sector - The revenue of large-scale service enterprises in Jiangsu grew by 8% year-on-year in the first quarter, surpassing the national average by 1 percentage point [2]. - The productive service sector accounted for 68.7% of the revenue from large-scale service enterprises, with a year-on-year growth of 9.9%, contributing 83.6% to the overall growth of the service sector [2]. - Business service revenue increased by 12.5%, contributing 33% to the growth of large-scale service enterprises [2]. Group 3: High-Tech Service Sector - High-tech services have shown strong growth, with e-commerce services leading at a year-on-year increase of 39.8% [3]. - Internet and related services saw a revenue growth of 17.1%, with internet information services and platforms growing by 14.9% and 30.8%, respectively [3]. - The revenue from technology transfer services grew by 27.8%, while research and design services increased by 10.5% [3]. Group 4: Transportation and Financial Services - The transportation network in Jiangsu operated efficiently, with railway passenger volume reaching 74.4 million, a growth of 5.1% [4]. - The total revenue of financial institutions reached 26.7 trillion yuan, with a loan balance of 27.4 trillion yuan, growing at a rate of 10.7% [5]. - The postal network's business volume reached 38.4 billion yuan, with express delivery volume exceeding 3.63 billion pieces, reflecting a growth of 21.1% [5]. Group 5: Telecommunications and Digital Economy - The telecommunications sector reported a total business volume of 34.95 billion yuan, with a steady growth of 5.1% [6]. - By the end of March, the number of internet broadband users reached 49.43 million, growing by 2.6% [6]. - The data indicates a robust integration of the digital economy with the real economy, showcasing the vitality of the service industry in Jiangsu [6].