零工平台企业刑事法律责任研究

Research on the Criminal Legal Liability of Odd-job Platform Enterprises

灵活用工已然成为当下重要的用工形式之一,相伴生的零工平台成为新兴企业形态,学界对其民事、行政领域研究较多,而刑事责任则少有论及。文章以“守门人”理论与刑事合规理论为理论依据,认为零工平台企业承担刑事责任的基础源于其单位身份,同时刑事责任承担也是社会治理与依法治理的双重需要;以作为犯罪与不作为犯罪为刑事责任类型的二分,探讨了零工平台企业在虚开增值税专用发票罪、洗钱罪、侵犯公民个人信息罪、帮助信息网络犯罪活动罪,逃税罪、拒不履行信息网络安全管理义务罪等方面的可能。

Flexible employment has become one of the important forms of employment at present,and the accompanying odd-job platform has become an emerging enterprise form.Academic circles have done more research on it in the civil and administrative fields,but its criminal liability has rarely been discussed.Based on the"gatekeeper"theory and criminal compliance theory,the article believed that the basis for odd-job platform enterprises to take on criminal liability comes from their unit status,and taking on criminal liability is also the dual need of social governance and governance by law at the same time.Besides,based on the dichotomy of criminal liability types between crime of action and crime of omission,this article explored possibilities of odd-job platform enterprises committing the crimes of falsely issuing special value-added tax invoices,money laundering,infringement of citizens′personal information,assisting information network criminal activities,tax evasion,and refusal to perform obligation of information and network security management and others.