对零工经济有效征税的探讨

A Discussion on the Effective Taxation of Gig Economy

零工经济作为一种新的经济形态,在信息技术的有效支撑下,呈现快速发展势头,但围绕零工就业者的税收征管目前尚处于较为薄弱的状态。本文在总结零工经济发展状态的基础上,借鉴国际社会已有的研究实践,立足现有税法体系,探索界定零工经济的税收政策适用,明确提出以平台为依托的协同治理机制以及简约便捷征管机制的构建方向,并在深化国际税收协同方面提出了针对性建议。

As a new economic form,the gig economy is developing rapidly under the effective support of information technology.However,the tax collection and administration of gig workers is still weak.This paper summarizes the development status of the gig economy,and then explores the application of tax policies of the gig economy based on the existing research practice and tax law systems.Finally the paper puts forward relevant suggestions on the construction of a platform-based collaborative governance mechanism and a simple and convenient collection and management mechanism,and measures of deepening international tax coordination are also proposed.