Announcement of the State Taxation Administration on Several Matters Concerning Internet Platform Enterprises Handling Withholding Declaration and Agency Declaration for Practitioners on the Platform

To facilitate internet platform enterprises in handling withholding filing and agency filing for practitioners on the platform (hereinafter referred to as practitioners),Clarify the application of tax policies to practitioners, reduce practitioners' tax handling burden,The State Taxation Administration issued the "Announcement of the State Taxation Administration on Several Matters Concerning Internet Platform Enterprises Handling Withholding Filing and Agency Filing for Practitioners on the Platform" (hereinafter referred to as the "Announcement"). The relevant content is interpreted as follows:

I. What is the background for the issuance of the Announcement?

To implement the provisions of the Provisions on the Reporting of Tax-Related Information by Internet Platform Enterprises regarding According to the provision that "tax-related information already reported by internet platform enterprises when handling withholding filing, agency filing, and other tax-related matters for operators and practitioners on the platform does not need to be reported again," the State Taxation Administration, with respect to labor remuneration obtained by practitioners from internet platform enterprises orScenarios for service revenue, optimize the withholding and prepayment method for individual income tax on labor remuneration income, refine the relevant provisions on agency filing of VAT and surtaxes, and clarify the relevant requirements for pre-tax deduction of enterprise income tax,Reduce the tax-handling burden of practitioners on the platform while avoiding duplicate reporting of relevant tax-related information by internet platform enterprises。

II. Which enterprises can apply the provisions of this Announcement to handle withholding filing and agency filing?

According to the Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-related Information by Internet Platform Enterprises ( Internet platform enterprises that submit the《Internet Platform Enterprise Basic Information Reporting Form》under 2025 No. 15, or the relevant operating entities responsible for settling payments with practitioners, may apply this announcement to handle withholding filing and agency filing.

III. To reduce the burden on employees in the withholding and prepayment stage, what adjustments has the Announcement made to the individual income tax withholding and prepayment method?

According to current relevant provisions, where a taxpayer obtains remuneration for labor services, according to Individual income tax is withheld and prepaid at a three-level progressive withholding rate of 20%-40%, and tax must be prepaid when each income exceeds RMB 800. To reduce the burden on practitioners in the withholding and prepayment stage, the Announcement adjusted the withholding and prepayment method for labor remuneration income obtained by practitioners, allowing tax to be withheld and prepaid according to the cumulative withholding method, which can deduct the monthly RMB 5,000 deduction and calculate tax at the seven-level progressive withholding rate of 3%-45%.

Example 1: Zhang received labor remuneration income of 7,000 yuan and 7,500 yuan from Platform Enterprise A in June and July respectively, received no labor remuneration income in August and September, and received labor remuneration income of 7,200 yuan, 6,000 yuan, and 8,000 yuan in October, November, and December respectively.

According to the current withholding and prepayment method, the tax that Zhang needs to prepay each month is respectively:

June: 7000×(1-20%)×20%=1120 yuan;

July: 7500×(1-20%)×20%=1200 yuan;

October: 7200×(1-20%)×20%=1152 yuan;

November: 6000×(1-20%)×20%=960 yuan;

December: 8000×(1-20%)×20%=1280 yuan;

Total prepaid tax required 5,712 yuan.

Under the adjusted method, using the cumulative withholding method, the tax Mr. Zhang needs to prepay each month is as follows:

June: [7000×(1-20%)-5000]×3%=18 yuan;

July: [(7000+7500)×(1-20%)-5000×2]×3%-18=30 yuan;

Because Zhang No income was obtained in August and September; starting from October, the cumulative calculation of tax must begin anew.

October: [7200×(1-20%)-5000]×3%=22.8 yuan;

November: [(7200+6000)×(1-20%)-5000×2]×3%-22.8=-6 yuan. Since the prepaid tax payable is less than zero, no tax payment or refund is required this month;

December: [(7200+6000+8000)×(1-20%)-5000×3]×3%-22.8=36 yuan.

Total prepaid tax required 106.8 yuan, 5,605.2 yuan less in prepaid tax than before the adjustment method.

IV. What do labor remuneration incomes obtained by practitioners from internet platform enterprises include?

Remuneration for labor services obtained by practitioners from internet platform enterprises generally includes: income obtained from for-profit services such as live streaming, education, medical care, delivery, domestic services, tutoring, travel, consulting, training, brokerage, design, performance, advertising, translation, agency, promotion, and technical services provided through internet platforms.

Income obtained by operators and practitioners within a platform who have not obtained market entity registration licenses through selling goods or providing transportation services via internet platforms belongs to business income.

V. Can internet platform enterprises, in accordance with the relevant provisions of the Announcement, handle VAT filing on behalf of overseas practitioners?

Where overseas practitioners obtain service income from a domestic internet platform enterprise, the domestic internet platform enterprise, as the service purchaser, shall withhold and remit VAT for the practitioners in accordance with regulations.

VI. The Announcement requires internet platform enterprises to conduct real-name verification of the identity information of practitioners. What are the specific requirements?

Internet platform enterprises shall adopt reliable real-name verification methods such as facial recognition to regularly verify the authenticity of practitioners' identities, and preserve the verification time and verification results to ensure that practitioner information is true and valid. If a practitioner's identity is untrue, the relevant vouchers obtained by the internet platform enterprise from handling withholding filing and agency filing for the practitioner shall not be used for pre-tax deduction for enterprise income tax.

Seven, if practitioners selling services within an internet platform issue refunds, how should the internet platform enterprise fill in sales amount when filing VAT and surcharges on an agency basis?

Where practitioners subject to the simplified taxation method refund service revenue due to sales allowances, suspension, or returns, the amount shall be deducted from the current period's sales amount as required; if a balance remains after the deduction and results in overpaid tax, it may be deducted from future tax payable.

Eight, how do internet platform enterprises fill in columns such as "user name," "user unique identifier code," "name of the internet platform from which income is sourced," "user name from which income is sourced," and "user unique identifier code from which income is sourced" in the Internet Platform Enterprise Agency Filing Form?

When an internet platform enterprise fills out the Internet Platform Enterprise Agency Filing Form, in the In the "User Name" column, fill in the user name displayed by the practitioner on the platform; in the "User Unique Identifier Code" column, fill in the identity certificate of the practitioner on the platform that is unique, permanent, and traceable.

Scenario 1: If the income obtained by the practitioner actually comes from this platform,"Internet platform name of income source" is filled with the name of that internet platform, "user name of income source" is the same as "user name," and "unique user identifier of income source" is the same as "unique user identifier."

Example 2: Zhang sells services on Platform A operated by Enterprise A and registers a user account on Platform A, with the username "Zhang XX" and the unique user identifier "zhangsan123"; when Enterprise A handles the filing on behalf, in the "User Name" column it enters "Zhang XX", in the "Unique User Identifier" column it enters "zhangsan123", in the "Name of Internet Platform of Income Source" column it enters "Platform A", in the "User Name of Income Source" column it enters "Zhang XX", and in the "Unique User Identifier of Income Source" column it enters "zhangsan123".

Scenario 2: If the income obtained by the practitioner actually originates from other internet platforms,"Internet platform name of income source" is filled with the name of the other internet platform where the practitioner actually sells services, "user name of income source" is filled with the full "name" or "nickname" displayed by the practitioner on the other internet platform, and "unique user identifier of income source" is filled with the identity identifier proof of the practitioner on the other internet platform that is unique, long-term, and traceable.

Example 3: Li actually registered a user account on Platform A operated by Enterprise A and sold services there, with the username "Li Moumou" and the unique user identifier "lisi123"; however, the service revenue corresponding to Li's service sales on Platform A was actually paid through Platform B operated by Enterprise B, where Li registered a user account with the username "Li Mousi" and the unique user identifier "lisiABC". When Enterprise B handles the agency filing, in the "Username" column it fills in "Li Mousi", in the "Unique User Identifier" column it fills in "lisiABC", in the "Name of the Internet Platform of Revenue Source" column it fills in "Platform A", in the "Username of Revenue Source" column it fills in "Li Moumou", and in the "Unique User Identifier of Revenue Source" column it fills in "lisi123".

IX. If a practitioner obtains service income from two or more internet platform enterprises within one month, and the total exceeds the VAT exemption threshold for small-scale taxpayers and tax payment needs to be calculated, how should the internet platform enterprise handle consolidated filing on their behalf?

Practitioners obtain service income from internet platform enterprises, and the internet platform enterprises shall, in the following month file on their behalf within 15 days. Where a practitioner obtains service income from two or more internet platform enterprises within one month, and the total exceeds the VAT exemption threshold for small-scale taxpayers and taxes and fees need to be calculated and paid,Tax authorities provide a pre-filling service. At the end of the month in which the internet platform enterprise completes the filing on behalf of others, the relevant information is pushed to the internet platform enterprise through the tax information system for confirmation-based consolidated filing on behalf of others.

Example 4: In October, Chen obtained service income of RMB 70,000 and RMB 50,000 from Platform Enterprise A and Platform Enterprise B respectively. Platform Enterprise A and Platform Enterprise B filed on behalf of Chen in November. At the end of November, the tax information system processed Chen's serviceRevenueCarry out collection and calculate Chen's Services obtained in OctoberRevenueTotal exceeding 100,000 yuan, and VAT of 1,200 yuan should be paid retroactively. At the end of November, the tax information system pushed the summary information to Enterprise A on Platform A and Enterprise B on Platform B. Enterprise A on Platform A and Enterprise B on Platform B should complete consolidated filing and tax payment on behalf of Chen by December 15.

Example 5: In October, Wang received service income of 50,000 yuan and 130,000 yuan from Platform Enterprise A and Platform Enterprise B respectively. Platform Enterprise A and Platform Enterprise B handled agency filing for Wang in November. At the end of November, the tax information system processed Wang's serviceRevenueCarry out collection and calculate Wang's Services obtained in OctoberTotal revenue180,000 yuan. Since Platform Enterprise B has already filed on his behalf and paid VAT of 1,300 yuan, the tax information system will push the summary information to Platform Enterprise A by the end of November, and Platform Enterprise A shall file and pay the aggregated tax on behalf of Wang by December 15.

10.InternetHow can platform enterprises handle tax refunds when correcting tax filing on behalf of others?

If an internet platform enterprise's current-period agency filing is erroneous and a tax refund is required for correcting the agency filing in the current month, the internet platform enterprise shall apply to the tax authority for the tax refund; if an internet platform enterprise's prior-period agency filing is erroneous and a tax refund is required for correcting the agency filing, it shall inform the practitioners, and the practitioners shall apply to the tax authority for the tax refund.

11. If an internet platform enterprise has already handled withholding declaration and tax payment on behalf of others, does it still need to report the identity information and income information of practitioners?

If an internet platform enterprise handles both withholding filing and agency filing for its practitioners at the same time, it does not need to repeatedly submit the identity information and income information of the practitioners.

Example 6: Mr. Zhao received 20,000 yuan in service income from Platform Enterprise A in October. Platform Enterprise A has already handled individual income tax withholding filing and VAT and surtax agency filing for him in November as required. Therefore, Platform Enterprise A does not need to repeatedly report Mr. Zhao's identity information and income information in accordance with the "Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises" (No. 15 of 2025).

To facilitate internet platform enterprises (including their relevant operating entities, the same below) in handling withholding filing and agency filing for practitioners on the platform (hereinafter referred to as practitioners), clarify the application of tax policies to practitioners, and reduce the tax handling burden on practitioners, the relevant matters are hereby announced as follows:

I. Application of individual income tax policy and withholding filing procedures

(1) Policy Applicability

Practitioners obtain remuneration for labor services from internet platform enterprises, and the internet platform enterprises shall, in accordance with Announcement of the State Taxation Administration on Issuing the Measures for the Administration of Individual Income Tax Withholding Filing (Trial) the cumulative withholding method stipulated in (No. 61 of 2018)Calculate and withhold and prepay taxes。

The specific calculation formula is as follows:

Tax amount to be withheld and prepaid this period = (cumulative income - cumulative expenses - cumulative tax-exempt income - cumulative deduction expenses - cumulative other deductions determined by law) × withholding rate - quick deduction - cumulative tax reduction and exemption amount - cumulative withheld and prepaid tax amount

Among them: the cumulative expense is calculated as cumulative income multiplied by 20%; the cumulative deduction expense is calculated as 5,000 yuan/month multiplied by the taxpayer's months up to the current month at thisInternet platform enterprisesCalculated by the number of consecutive months of receiving labor remuneration.

(II) Processing procedure for withholding and remittance filing

If an internet platform enterprise handles individual income tax withholding filing for practitioners in accordance with the provisions of this Announcement, the handling process shall be implemented in accordance with current relevant provisions.

II. Applicable VAT policies and agency filing procedures

(1) Policy Applicability

Practitioners fromInternet platform enterprises obtain service income, and the internet platform enterprise handles VAT and surcharge tax filing on behalf as stipulated in this announcement, the practitioner's self-Service income obtained by internet platform enterprisesCan enjoy preferential tax policies such as VAT exemption for small-scale VAT taxpayers with monthly sales of less than RMB 100,000 and VAT calculated and paid at a reduced rate of 1% instead of the 3% levy rate in accordance with regulations. If the relevant preferential tax policies for small-scale taxpayers are subsequently adjusted, the adjusted policies shall apply.

Where a practitioner's cumulative service income obtained from internet platform enterprises exceeds RMB 5 million over 12 consecutive months, the internet platform enterprise shall guide them to register as a market entity in accordance with the law and file and pay VAT on their own.

(2) Handling process for agency filing

Where an Internet platform enterprise handles agency filing of VAT and surtaxes for practitioners, the process is as follows:

1. Verify practitioner identity and obtain practitioner authorization

Internet platform enterprises shall conduct real-name verification of the identity information of practitioners in accordance with regulations; before handling VAT and surcharge agency filing for practitioners, obtain the written consent of the practitioners and retain it for inspection.

2. Filing VAT and surcharges on behalf of others

Practitioners fromIf an internet platform enterprise obtains service income, the internet platform enterprise shall, within 15 days of the following month, fill out the Internet Platform Enterprise Agency Filing Form (Applicable to Agency Filing for Practitioners) (Attachment 1) to handle agency filing for its practitioners. If the service income obtained by a practitioner exceeds the VAT exemption threshold for small-scale taxpayers and taxes and fees need to be calculated and paid, the internet platform enterprise shall pay the agency taxes and fees in accordance with regulations.

Practitioners obtain from two or more internet platform enterprises within one monthService Revenue, and where the total exceeds the VAT exemption threshold for small-scale taxpayers and taxes and fees need to be calculated and paid, tax authorities push relevant information to internet platform enterprises through information systems such as the Electronic Tax Bureau. Internet platform enterprises shall, based on the sales amount of each agency filing in the current period, fill out the "Internet Platform Enterprise Agency Summary Filing Form (Applicable to Agency Filing for Practitioners)" (Attachment 2) within the 15th day of the month following the aforementioned agency filing, file on behalf of each practitioner, and pay the agency taxes and fees as required.

Internet platform enterprises shall truthfully provide practitioners with tax-handling information such as agency filing and taxes and fees paid.

III. Pre-tax deduction for enterprise income tax

Internet platform enterprisesAlready for practitioners at the same timeWhere individual income tax withholding filings and VAT and surcharge agency filings have been processed and tax payments have been completed, the individual income tax withholding filing form, individual income tax payment certificate,Internet platformEnterprise agency filingTable, VAT and surtax payment vouchers serve as deduction vouchers for deducting, on a actual-expense basis before corporate income tax, the payments made to practitioners.Labor remuneration。

Internet platform enterprisesRelevant materials and vouchers shall be kept in accordance with tax laws and administrative regulations, including real-name verification records, business transaction details, settlement and payment records, and other materials that can prove the authenticity of the business, for inspection. If an internet platform enterprise fails to keep materials that can prove the authenticity of the business as required, the relevant vouchers obtained from withholding filing and agency filing shall not be used as pre-tax deduction vouchers for enterprise income tax.

IV. Other matters

Where an Internet platform enterprise handles both withholding filing and agency filing for practitioners at the same time, it does not need to, in accordance with Announcement of the State Taxation Administration on Matters Concerning the Reporting of Tax-Related Information by Internet Platform Enterprises(No. 15 of 2025) duplicate reporting of employees' identity information and income information.

If an internet platform enterprise falsely handles withholding filing or agency filing, the tax authority shall pursue liability in accordance with law and include the relevant circumstances in tax payment credit evaluation management.

V. Effective date

This announcement takes effect from October 1, 2025.

Hereby announced.

Attachment: 1.Internet Platform Enterprise Agency Filing Form (Applicable to Agency Filing for Practitioners).xls

　　　2.Internet Platform Enterprise Agency Summary Filing Form (Applicable to Agency Filing for Practitioners).xls

State Taxation Administration 

June 26, 2025