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【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].
国庆需求涨超30%,一批新服务火出国门
Yang Zi Wan Bao Wang· 2025-10-09 06:27
Core Insights - The demand for overseas personal assistance services surged during the National Day holiday, with a notable increase of over 30% in transportation requests [1] - The emergence of new service demands includes not only transportation and translation but also booking hairdressers, hospitals, and communication regarding accommodation [1] Group 1: Service Demand and Trends - The platform Xianyu reported a significant rise in requests for overseas services, particularly for airport pickups, local translation, and appointment bookings during the holiday period [1] - Users are increasingly seeking assistance for various needs, including customized travel itineraries and food delivery, indicating a growing trend in the demand for personal services abroad [1] Group 2: Seller Experiences - Sellers like "Kaja" in Moscow have expanded their service offerings from simple purchasing to complex tasks such as translation and local guidance, driven by their own experiences as international students [2][3] - The seller "Electricity Insufficient Euro" successfully launched a booking service for various appointments, which quickly gained popularity, reflecting the trust and reliability established within the community [4] Group 3: Market Growth - The number of sellers providing overseas assistance is increasing, with many leveraging their personal experiences to offer reliable services to fellow travelers [4] - The peak in service inquiries coincided with the implementation of visa-free policies for certain destinations, further driving the demand for personalized assistance [3]