Responding to the General Administration's withholding filing policy! Kailing Technology provides platform enterprises with a full-process individual income tax filing solution

In June 2025, the State Taxation Administration successively issued Announcement No. 15, the Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises, and Announcement No. 16, the Announcement of the State Taxation Administration on Matters Concerning Internet Platform Enterprises Handling Withholding Filing and Agency Filing for Practitioners on the Platform, which respectively set clear provisions on tax-related information reporting by Internet platform enterprises and withholding filing and agency filing for practitioners on the platform, marking that tax compliance of the platform economy has entered a new stage of standardization and refinement. The policies both clarify the tax-related responsibilities of platform enterprises and reduce the tax burden of practitioners through measures such as adjusting the cumulative withholding method, laying a policy foundation for the healthy development of the industry. Facing multiple challenges in policy implementation, Kailing Technology has launched a full-process individual income tax filing solution to help platform enterprises respond precisely to policy requirements and achieve compliant and efficient operations.

I. Policy Direction: Platform Economy Tax Compliance Enters a New Era

The issuance of State Taxation Administration Announcements No. 15 and No. 16 of 2025 focuses on the core pain points of tax management in the platform economy and builds a full-chain regulatory system of "information reporting + filing on behalf + rights protection." The core requirements and value are reflected in three aspects:

In terms of reporting scope and content,Announcement No. 15 specifies 8 categories of internet platform enterprises obligated to report, covering mainstream scenarios such as online goods sales, livestreaming, flexible employment, and education and medical services. They are required to report key data including basic enterprise information, identity information of platform operators and practitioners, and income information. Livestreaming platforms must additionally report information on the affiliation between streamers and service agencies, and overseas platforms must report relevant domestic income information in a targeted manner.

Regarding filing rules and preferences,Announcement No. 16 achieves two major breakthroughs: first, optimization of the individual income tax withholding and prepayment method, whereby remuneration for labor services of platform practitioners is changed to calculation under the cumulative withholding method, allowing a monthly deduction of 5,000 yuan, with the withholding rate adjusted from a three-bracket progressive scale of 20%-40% to a seven-bracket progressive scale of 3%-45%, greatly reducing the tax burden at the withholding and prepayment stage; second, implementation of VAT preferences, whereby practitioners with monthly sales of less than 100,000 yuan are exempt from VAT, the 3% levy rate is reduced to 1%, and those exceeding 5 million yuan are guided to register as market entities and file on their own.

In terms of compliance responsibilities and risks,The announcement clarifies that platform enterprises that fail to report information as required, make false filings, and engage in other such acts will face fines of 20,000 to 500,000 yuan. In serious cases, they will be ordered to suspend business for rectification, and the relevant records will also be included in the tax credit evaluation. At the same time, tax authorities will strengthen supervision through data sharing and comparison, "one-household" and "one-person" profiles of tax and fee information, and other methods to promote the compliant development of the platform economy.

II. Real challenges: six major pain points in individual income tax filing for platform enterprises

During policy implementation, platform enterprises face multiple operational and technical challenges, and traditional filing models cannot adapt to the new regulatory requirements:

Difficulty in Understanding and Adapting to Policies:Announcements No. 15 and No. 16 contain numerous detailed provisions involving dual policy adjustments to individual income tax and VAT, and implementation standards may differ across regions. Platform enterprises need to expend considerable effort interpreting the policies to ensure that filing processes and calculation rules meet requirements.

Data collection and organization complexity:The number of operators and practitioners within the platform is enormous with high personnel mobility. Identity information and income data are scattered across multiple business systems and need to be categorized and counted by domestic/overseas and different business types, making data verification and aggregation time-consuming and labor-intensive.

Manual filing is inefficient:Under the traditional manual submission model of the electronic tax bureau, switching between multiple tax IDs and multiple accounts is complex, quarterly filing data volume is large, omissions and errors are prone to occur, and filing progress is difficult to control in real time.

Complex cumulative withholding calculation:The new rules require labor remuneration tax to be calculated using the cumulative withholding method, requiring retrospective data such as prior-period income and expense deductions. In scenarios where multiple platforms report separately, the difficulty of data accumulation and reconciliation increases significantly.

High barriers to cross-system collaboration:The data formats of the platform's business systems, financial systems, and HR systems are not unified. Under traditional models, seamless data flow is difficult to achieve, requiring manual duplicate entry, which affects efficiency and is prone to errors.

Regional filing restrictions are obvious:The original individual income tax client had regional installation restrictions; group platforms and enterprises with numerous branches and subsidiaries needed to operate on multiple devices, resulting in fragmented filing processes and high management costs.

III. Full-process solutions: Kailing Technology solves platform tax filing challenges

In response to policy requirements and industry pain points, Kailing Technology creates a full-process individual income tax filing solution covering "data collection - intelligent tax calculation - compliant reporting - filing and payment - voucher management - risk control," achieving multiple goals of policy adaptation, efficiency improvement, and controllable risk.

(1) Multi-mode data collection to break down information silos

The solution supports non-intrusive collection from heterogeneous systems without opening interfaces. Through API integration, spreadsheet import, and other methods, it quickly consolidates tax-related data such as employee identity information, wages and salaries, labor remuneration, and special additional deductions from HR systems, business systems, and financial systems. In response to frequent personnel turnover, the system supports batch import, individual collection, and dynamic updates of employee data, automatically capturing special additional deduction information and accumulating deduction amounts on a monthly schedule without manual intervention, ensuring timeliness and accuracy of data collection. At the same time, it supports global collection, batch export, and collection log viewing, making it convenient for enterprises to trace data sources.

(II) Intelligent tax calculation engine, precisely adapting to new policy regulations

Built-in intelligent tax calculation module compliant with Announcement No. 16 requirements, automatically adapting to the cumulative withholding method calculation rules for individual income tax, precisely calculating cumulative income, cumulative expenses, cumulative deduction expenses, and various deductions, generating accurate withholding and prepayment tax amounts. The system synchronizes national tax policy updates in real time, automatically adjusting calculation formulas, covering multiple income types such as wages and salaries, remuneration for labor services, and year-end bonuses, supporting personalized report generation and data verification, avoiding filing risks caused by policy changes or calculation errors. For example, for multi-platform income scenarios, the system can clearly record filing data for each platform, assisting practitioners with annual comprehensive income reconciliation.

(3) All-dimensional compliant reporting to meet diverse filing needs

Strictly in accordance with the requirements of Announcement No. 15, supporting classified reporting of basic enterprise information, identity information of platform operators and practitioners, and income information. For special types such as online live streaming platforms and aggregation service platforms, it automatically adapts to the filling needs of special reports such as the related relationship table and the platform enterprise identity information table. Overseas platform enterprises can report relevant domestic income information through the system and meet the policy requirement that "reporting is temporarily not required for a single domestic buyer whose quarterly cumulative transaction net amount does not exceed 5,000 yuan." Reporting channels support multiple methods such as the Electronic Tax Bureau and direct data interface connection, enabling one-click filing and payment in 36 tax districts without switching accounts or devices, greatly improving batch filing efficiency.

(4) Full-process closed-loop management covering the entire filing lifecycle

From information initialization to obtaining tax payment certificates, build a full-process automated management system: on first use, support one-click batch acquisition and verification of basic enterprise information; at the filing stage, realize automatic generation of filing forms, batch submission, correction, and voiding; at the payment stage, support one-click payment, with individual income tax payment tasks automatically synchronized with the tax system and manually triggered by filing personnel; after filing is completed, the system automatically collects the filing forms and tax payment certificates generated by the tax bureau, realizing electronic archiving and convenient querying. At the same time, it supports annual settlement and payment filing for business income, and ledger and working paper management for annual settlement and payment, providing enterprises with a complete filing closed-loop service.

(5) Group-based control capability, adapting to multi-entity filing scenarios

For group enterprises and platform enterprises with multiple subsidiaries, the system provides comprehensive group control functions, including user permission management, filing task assignment, process risk control, and tax-related risk analysis. It supports centralized submission for multiple tax ID entities, enabling unified management of filing work across different regions and business segments without switching accounts, real-time monitoring of filing progress, and filing status reminders pushed through the message center. The built-in tax-related risk analysis module can compare front-end business data with back-end tax-related data, promptly push inconsistency risk alerts, and help enterprises identify compliance risks in advance.

IV. Core advantages: triple assurance of compliance, efficiency, and security

With policy adaptability, technological innovation, and service professionalism, Kailing Technology's full-process individual income tax filing solution provides platform enterprises with three core values:

Compliance Assurance:Fully complies with the requirements of Announcements No. 15 and No. 16 of 2025 issued by the State Taxation Administration. The filing process, data format, and calculation rules precisely match policy provisions, and the data archiving and risk prevention and control mechanisms meet tax regulatory requirements, helping enterprises avoid administrative penalties and credit risks.

Significant efficiency improvement:Through automated data collection, intelligent tax calculation, batch filing, and other functions, it greatly reduces manual operations, shortens filing preparation time by over 80%, increases multi-entity filing efficiency by 70%, and effectively reduces enterprise labor and time costs.

Controllable data security:Adopt non-invasive data collection technology, without changing the enterprise's existing applications and technical architecture, safeguarding internal system security; establish comprehensive data encryption and permission management mechanisms to ensure sensitive information such as practitioner information and income data is not leaked, complying with data security regulations.

The implementation of the State Taxation Administration's new withholding filing policies for 2025 is both a regulatory requirement for platform enterprises' tax management and an important opportunity to promote high-quality industry development. As a professional service provider in the field of tax digitalization, Kailing Technology, with its deep understanding of policies and technological accumulation, has built a full-process individual income tax filing solution that not only helps platform enterprises quickly respond to policy requirements and solve filing challenges, but also drives the transformation and upgrading of tax management through digital and intelligent means.

NowConsult Kailing Technology, immediately start efficient, safe, and worry-freeIndividual income tax filingNew experience, seize the policy dividend window, and win new growth opportunities together：https://www.kailingteck.com/ 。

As a comprehensive business-finance-tax digitalization solution service provider, Kailing Technology provides business-finance-tax management digital transformation products and operational services for various government agencies, institutions, and large, medium, and small enterprises. The product line includes:

Solutions for sales contract management system, procurement contract management system, fully digitalized Leqi interface project, automatic output VAT invoicing system, invoice issuance for individuals system, employee expense control and reimbursement system, input VAT invoice management system, supply chain collaborative reconciliation system, imaging OCR recognition system, automatic financial bookkeeping system, electronic accounting archives system and other businesses, comprehensively advancing the digitalization process across various fields.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.