实习报酬应税项目的再思——以劳动关系认定标准切入

Reconsideration on Taxable Items of Payment for Internship——From Viewpoint of Evaluation Standard on Labor Relations

目前关于实习生报酬税目问题的讨论并没有取得共识,该问题根源于劳动关系认定标准。回溯工薪所得与劳务所得认定标准的立法谱系,说明判断劳动关系的本质在于人身从属性,不能将劳动合同等价为人身从属性。纯粹从有无劳动合同判断是否形成劳动关系、劳动所得是否认定为工薪所得,在条文逻辑、主观目的和客观目的上均对实习报酬税目判断产生消极影响。针对劳务所得税目征收个人所得税起征点过低的社会现实,需要我们借助法律解释技术,以目的解释、法律推定和设证推理等方式,严格依法认定劳务所得,并结合现有案例和法律法规明确人身从属性的判断标准。在难以判断时,从立法原意和社会效果出发,推定为工薪所得,从而更新实习报酬应税项目的具体认定标准。

There is no consensus on the current discussion on the issue of internship tax. The problem is rooted injudging standard of labor relations. Looking back to the legal system of the judging standard between the wage andlabor income, we can find that the standard to determinea labor relation is personal affiliation and we can neverput the labor contract into the same position with personal affiliation. It will havea negative influence on standardof internship tax in the provisions of the logic, subjective and objective purposes if it is determined by laborcontract only.Faced with too low taxing point of personal income in labour income taxi tems with the help of legalinterpretation and relying on methods like the purpose of interpretation, legal presumption and evidence reasoning,we shall be in strict accordance with the law to determine labor income, combining with existing cases and lawsand regulations to determine the criteria for judging personal properties. When it is difficult to judge, we shallpresume it to be wage income according to the legislative intent and social effects, so as to update the specificcriteria for assessing the taxable items of internship compensation.