







While drivers receive commissions and from platform orders, the vast majority are unable or unwilling to issue invoices for these payments.
After the VAT exemption ended in 2023, tax burdens have increased. The simplified scheme still brings challenges like high input tax rates and VAT duplication, raising theoperational costs.
With large workforce, flexible employment companies face greater workload and more costs due to complex and multi-step tax filing procedures.
Following the transfer of social security collection to the tax bureau, enterprises face risks from irregular labor relations, employment, payroll, and accounting.



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