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。 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 ...

Core Insights - The summer box office in China has surpassed 10 billion yuan, with approximately 39,000 cultural and tourism consumption activities held nationwide, and the national railway expected to send 953 million passengers, indicating a booming summer cultural and tourism market [1][4] - There is a shift in consumer demand from basic needs to higher quality and diversified services, with per capita service consumption expected to account for 46.1% of total consumption in 2024, contributing 63% to the growth of consumer spending [1][4] - Retail sales related to cultural and spiritual needs have shown rapid growth, with double-digit increases in tourism consulting, transportation services, and cultural and recreational services from January to July this year [1] Industry Challenges - The development of service consumption faces structural bottlenecks, including the need for improved quality and efficiency in supply, with a lack of high-quality, reliable elderly care services and a shortage of quality housekeeping services [2] - The service sector's reliance on human interaction and experiential value makes it challenging for consumers to assess service quality and build trust, with high price barriers limiting the exploration of consumption potential [2] Recommendations for Growth - Enhancing supply quality is fundamental, focusing on the professionalization, standardization, and branding of services, encouraging innovation in service models, and utilizing digital tools to improve operational efficiency and user experience [3] - Breaking down market barriers is crucial, with ongoing reforms needed to eliminate restrictions on new service models and consumption scenarios, particularly in high-public-interest sectors like elderly care, healthcare, and education [3] - Optimizing the consumption environment is essential, with strengthened market regulation and consumer rights protection, establishing a service standard system, and improving the credit system to reward quality service providers while penalizing those who breach trust [3] Policy Focus - Recent meetings by the Central Political Bureau and the State Council have emphasized the importance of cultivating new growth points in service consumption alongside expanding goods consumption, indicating a policy focus on service consumption in the near future [4]