平台经济视角下的自由职业者税收问题研究

On the Tax Related Issues of Freelancers from thePerspective of Platform Economy

平台经济打破了传统的人才雇佣模式,使依赖共享平台生存的自由职业者群体迅速崛起,对增加就业、促进经济健康发展有重要作用。目前,自由职业者从共享平台取得的收入,税收负担偏高,还存在开票难、代扣代缴个人所得税和纳税申报不规范等现象,已经成为制约平台经济健康发展的障碍。要解决平台经济时代自由职业者面临的税收问题,需要自由职业者、平台企业和政府的共同参与:自由职业者应强化依法纳税意识,规范纳税申报,积极进行税收筹划和利用税务代征平台的服务以合理降低税负;共享平台要服务好自由职业者,并与政府部门进行有效合作,有效化解税务风险;政府则可以将自由职业者纳入普惠性税收减免政策受惠范围,完善自然人税务一体化服务与监控平台,包容审慎监管以支持税务代征平台发展。

Platform economy breaks the traditional mode of employment.It turns out to be a booming development of freelancers who depend on shared platforms.It plays an important role in increasing employment and promoting the healthy development of platform economy.Currently,the incomes that freelancers get from shared platforms suffer from a higher tax burden.Moreover,the issues such as the difficulty of invoice,withholding and remitting individual income tax and irregular tax declaration,have become an obstacle to the healthy development of the platform economy.In order to address the tax problems faced by freelancers,it is essential for freelancers,platform enterprises and the government to work together.Freelancers should strengthen their awareness of paying taxes and declare tax legally.They should perform tax planning more actively and use tax collection platform for tax burdenreduction.Besides,,shared platforms should serve freelancers efficiently and collaborate with government departments closely to dissolve the tax risk.Government should include freelancers in the inclusive tax relief policy,improving the integrated service and monitoring system of taxation for natural persons and adopting both accommodating approach and prudential supervision to support the healthy growth of tax collection platform.