近日，国家税务总局等相关部门明确强调：平台企业不得将本应由自身承担的涉税义务转嫁给快递员、外卖骑手等被称为‘小哥’的新就业形态劳动者。这一规定旨在保护灵活就业人员的合法权益，防止平台通过合同条款、系统规则等方式规避法定纳税责任。在实践中，部分平台曾要求‘小哥’以个体工商户身份注册，自行申报纳税，从而将代扣代缴义务转移给劳动者本人。这种做法不仅加重了劳动者的税务负担，也模糊了实际用工关系，损害其社保、工伤等基本保障权益。新规明确指出，若平台与‘小哥’之间存在事实上的劳动或劳务关系，平台作为支付方应依法履行代扣代缴义务，不得以任何形式推卸责任。此举有助于厘清平台经济中的税收责任边界，推动新就业形态健康有序发展，同时为数千万灵活就业者提供更公平、透明的制度环境。
Recently, China’s State Taxation Administration and other relevant authorities have clearly emphasized that platform companies must not shift their own tax obligations onto gig workers—such as delivery couriers and food delivery riders, commonly referred to as ‘Xiao Ge’ (literally ‘little brothers’). This regulation aims to protect the legitimate rights of workers in new forms of employment and prevent platforms from evading statutory tax responsibilities through contractual terms or system rules.In practice, some platforms have required gig workers to register as self-employed individuals and file taxes independently, effectively transferring the withholding and remittance obligation to the workers themselves. This not only increases the workers’ tax burden but also blurs the actual employment relationship, undermining their access to essential benefits like social insurance and work-related injury coverage. The new rule clarifies that if a factual labor or service relationship exists between the platform and the worker, the platform—as the payer—must legally fulfill its withholding and remittance duties and cannot evade this responsibility in any form.This measure helps clarify tax liability boundaries in the platform economy, promotes the healthy and orderly development of new employment models, and provides a fairer and more transparent institutional environment for tens of millions of flexible workers.
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