推广
Search documents
【涨知识】一文看懂互联网平台从业人员劳务报酬累计预扣法
蓝色柳林财税室· 2025-11-20 00:57
Core Viewpoint - The article discusses recent adjustments made by the State Taxation Administration regarding the withholding and prepayment of individual income tax for platform workers in the internet sector, allowing for cumulative withholding methods to ease the tax burden on these workers [1][6]. Group 1: Tax Withholding Methods - The new announcement allows internet platform companies to use cumulative withholding methods for tax prepayment, which is a change aimed at reducing the burden on platform workers [1]. - There are two categories for labor remuneration reporting: one that applies cumulative withholding and one that does not [1]. Group 2: Non-Cumulative Withholding - Non-cumulative withholding applies to general labor remuneration, categorized as one-time income or continuous income within a month [3]. - For non-cumulative withholding, if the income does not exceed 4,000 yuan, a deduction of 800 yuan is allowed; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [3]. Group 3: Cumulative Withholding - Cumulative withholding is applicable to specific groups, including full-time students earning income from internships and certain commission-based roles such as insurance agents and securities brokers [4]. - For cumulative withholding, a monthly deduction of 5,000 yuan is allowed, and tax rates range from 3% to 45% based on a seven-tier progressive rate system, replacing the previous three-tier system [5][6]. Group 4: Types of Income - Platform workers typically earn labor remuneration through various services provided via internet platforms, including live streaming, education, medical services, delivery, and more [5]. - The adjustments in tax withholding methods are expected to significantly lower the prepayment tax amounts for platform workers [6].
澳门励骏(01680)可能提前终止与澳娱综合订立的服务协议
智通财经网· 2025-09-30 11:02
Core Viewpoint - The company announced that its service agreement with 澳娱综合度假股份有限公司 will not be renewed after its expiration on December 31, 2025, and there is a possibility of early termination of the agreement depending on operational data and performance of the gaming business [1] Group 1 - The service agreement was established on December 30, 2022, and includes sales, promotion, advertising, customer development, introduction, event coordination, and other related services [1] - The board has informed shareholders and potential investors about the possibility of considering early termination of the service agreement before the expiration date [1] - Any decision regarding early termination is subject to the operational performance of the company's gaming business and approval from relevant authorities [1]
澳门励骏可能提前终止与澳娱综合订立的服务协议
Zhi Tong Cai Jing· 2025-09-30 10:59
Core Viewpoint - The company announced that its service agreement with 澳娱综合度假股份有限公司 will not be renewed after its expiration on December 31, 2025, and there is a possibility of early termination of the agreement before this date, subject to operational data and regulatory approval [1] Group 1 - The service agreement was established on December 30, 2022, and includes provisions for sales, promotion, advertising, customer development, event coordination, and other related services [1] - The board has informed shareholders and potential investors about the possibility of early termination of the service agreement, contingent on the company's gaming business performance and regulatory approval [1] - As of the date of the announcement, no final decision has been made regarding the early termination of the service agreement [1]