完善灵活用工平台企业税收风险管理的建议

Some Suggestions on Improving Tax Risk Management of Flexible Employment Platform Enterprises

伴随数字化浪潮,多种就业形态迅速兴起,企业用工需求越发灵活,灵活就业人员数量激增。目前,我国灵活用工税收监管还面临发票虚开、重复征税、违规代征、所得性质难以确定等风险。税务机关有必要在深入剖析灵活用工平台经营模式的核心特征的基础上,全面分析灵活用工平台企业税收风险的内在成因,并充分借鉴灵活用工平台企业税收风险管理的国际经验,基于利益相关者协同治理的视角,从完善政策法规体系、建立数字化监管体系、建立宣传教育体系和构建协同治税体系四个方面,完善灵活用工平台企业税收风险治理。

As digitization prevails,various forms of employment are rapidly emerging,the demand of enterprises for employment is becoming more and more flexible,and the number of flexibly employed people is surging.At present,China's tax supervision in the flexible employment sector still faces risks such as false invoicing,double taxation,irregularities in tax collection,and difficulties in determining the nature of income.It is necessary for the tax administration to analyze comprehensively the inherent causes of the tax risks of flexible employment platform enterprises,based on an in-depth analysis of the core features of the business model of flexible employment platforms.At the same time,tax administrations should fully draw on international experiences to improve the tax risk governance of flexible employment platform enterprises.Based on the perspective of collaborative stakeholder governance,the government should improve the tax risk management of flexible labor platform enterprises from four aspects:improving the policy and regulation system,establishing a digital supervision system,constructing a publicity and education system and building a collaborative tax management system.