灵活用工综合服务新业态发展面临的法律风险及对策探析

Legal Risks of New Business Forms of Comprehensive Services for Flexible Employment and Coping Strategies

受互联网共享经济与新就业观念影响,我国平台经济领域灵活用工市场近年来得到迅猛发展,衍生出能够为灵活用工多方参与主体提供一站式综合服务的新业态、新模式、新商业组织。相较于灵活用工其他经营模式,灵活用工综合服务业态具有化解灵活用工企业税收抵扣痛点、降低灵活用工市场人力成本、充分发挥互联网共享经济、普惠经济特性等显著优势。然而,该新业态由于发展时间较短,相关经验较少,致使新现象和新问题不断涌现,主要表现为缺乏对业态内主体定位的清晰判断,多部门监管效能不高,税收监管风险增高,劳动保障不充分、不及时,数据信息泄露、数据滥用等安全问题凸现。鉴于此,亟待完善法治思维和规制工具,以数据治税优化新业态税收监管,推进多元共治机制的建立,以“三分法”更新劳动权益保障体系,以全周期数据信息保护规范新业态发展,通过多维度多工具协同实施,科学保障灵活用工综合服务新业态的健康发展。

Affected by the Internet economy and the new concept of employment,flexible employment has surged in Chinese labor markets in recent years,leading to emerging new business forms,models and organizations that can provide one-stop comprehensive services for all parties involved.Compared with other forms of flexible employment,the form of comprehensive services has an edge for handling tax deduction of employer enterprises,reducing the labor cost in the flexible employment market,giving full play to the Internet shared economy and inclusive economy and so on.But meanwhile,since the form of comprehensive services for flexible employment has just emerged without much experience,it has been confronted with rising new problems accompanied by new phenomena,such as vague positioning of the principal parts,inefficient multiple department supervision,increased risks of tax supervision,insufficient and untimely guarantee of labor,and security problems like the leakage and abuse of data.Therefore,it is imperative to enhance the-rule-of-law guided ways of thinking,perfect institutional tools,optimize tax supervision by adopting data-driven governance,promote the establishment of multi-governance coordinated mechanism,update the protection system of labor rights and interests by the“three-way-partitioning method”and standardize the development of the new business form with full-process data and information protection.Coordinated efforts in multiple dimensions and with diverse tools are called for to guarantee the healthy development of the new form of comprehensive services for flexible employment in a scientific manner.