Since the 2022 Central Economic Work Conference explicitly called for "vigorously developing the digital economy, enhancing the level of routine regulation, and supporting platform enterprises in playing a greater role in leading development, creating jobs, and international competition," the in-depth development of internet technology has further cemented the platform economy's role as a significant force driving social employment, optimizing resource allocation, and stimulating market vitality. Among its various forms, flexible employment and online freight transportation, as two typical domains of the platform economy, are playing an increasingly prominent role in meeting corporate flexible demands and promoting logistics efficiency.

However, alongside the industry's rapid growth, a series of tax compliance issues requiring urgent standardization have emerged. In practice, some platforms, due to gaps between innovative business models and the existing tax collection and administration system, or driven by the pursuit of short-term gains, have exposed a range of risks including false invoicing and non-compliant tax treatment. In recent years, frequent occurrences of related administrative and criminal tax cases have not only brought severe legal and operational risks to the platforms themselves but have also impacted a large number of upstream and downstream partner enterprises. To support the industry's high-quality development and promote the construction of a unified large market, the "Regulations on the Reporting of Tax-Related Information by Internet Platform Enterprises" and accompanying announcements have been officially implemented. This also presents new questions and challenges for tax compliance within the internet platform industry and its practitioners.

Against this backdrop, to help internet platform enterprises, especially participants in the flexible employment and online freight transportation sectors, more clearly identify, understand, and effectively guard against related tax risks, the Huashui team has authored this report. The report systematically outlines the business models and tax characteristics of these two industries, provides an in-depth interpretation of current tax policies and regulatory trends, summarizes and analyzes common tax risk points and their causes, and reveals developments in judicial practice through typical cases. Finally, based on industry realities, the report proposes actionable compliance management recommendations.

The Huashui team hopes that this report will serve as a practical reference for operators, managers, and finance and tax professionals of internet platform enterprises, assisting them in laying a solid foundation for tax compliance on the path of innovative development, thereby achieving healthy and sustainable growth.

This report is divided into eight sections and comprises approximately 30,000 Chinese characters.

Outline:

I. Overview of Internet Platform Development Status and Industry Tax Characteristics

II. Interpretation of Typical Industry Tax Policies and Regulatory Environment

III. Case Observations and Judicial Practice Analysis in 2025

IV. Summary of Tax-Related Risks for Internet Platforms

V. Analysis of Common Causes of Tax-Related Risks for Internet Platforms

VI. Key Points for Responding to Tax-Related Administrative Risks on Internet Platforms

VII. Analysis of Typical Criminal Cases Involving Internet Platforms

VIII. Recommendations for Tax Compliance Management in the Internet Platform Industry