The main contents are as follows:

1. Whether natural persons in the platform economy can enjoy the preferential treatment of exemption from value-added tax for monthly sales of less than/kloc-0.5 million yuan (quarterly sales of less than 450,000 yuan) mainly depends on whether they have registered tax. Natural persons who continue to carry out business, apply for tax registration or temporary tax registration and choose to pay taxes on time can enjoy it. Natural persons do not often engage in taxable activities, have not yet gone through tax registration or temporary tax registration, and cannot enjoy value-added tax concessions. As long as you reach the threshold, you need to pay the full value-added tax.

The threshold refers to: paying taxes of 5,000 to 20,000 yuan on schedule; Pay taxes by time, ranging from 300 yuan to 500 yuan.

2. The management of pre-tax deduction vouchers of platform enterprises is the same as that of other enterprises, and external vouchers and internal vouchers are applicable according to different situations.

External vouchers are used as pre-tax deduction vouchers: the expenditure items belong to VAT taxable items, and the other party is a VAT taxpayer who has registered tax. There are two situations in which internal vouchers can be used as pre-tax deduction vouchers:

(1) Expenditure items belong to VAT taxable items. If the other party is a unit that does not need to apply for tax registration according to law or the other party is an individual, each expenditure shall not exceed 500 yuan;

(2) Expenditure items are non-VAT taxable items. Internal vouchers refer to the original accounting vouchers made by enterprises for accounting costs, expenses, losses and other expenses.

The filling and use of internal vouchers shall comply with the relevant provisions of national accounting regulations.

External vouchers refer to vouchers obtained by enterprises from other units and individuals to prove their expenses when business activities and other matters occur, including but not limited to invoices (including paper invoices and electronic invoices), financial bills, tax payment vouchers, payment vouchers, split sheets, etc.

3. The income of flexible employees from the platform is judged as "labor remuneration" or "operating income" according to the nature of business.

The income obtained by flexible employees from designing, consulting, lecturing, audio recording, video recording, performance, performance, advertising and other services on the platform belongs to the taxable item of "income from labor remuneration", and the individual income tax is withheld and remitted by the unit or individual who pays the labor remuneration, which is incorporated into the comprehensive income at the end of the year and taxed annually.

Flexible employees registered as individual industrial and commercial households, or engaged in production and business activities on the platform, their income belongs to "operating income" taxable items, and the balance of "operating income" after deducting costs and losses from the total income in each tax year is taxable income, which is subject to the operating income tax rate table and taxed annually.