Research On Tax Policy To Facilitate Flexible Employment

Flexible employment is a state of employment relative to "employment with definite labor relations",which is one of the important forms of employment.With a fast growth rate and a large base,it can effectively meet the employment needs of workers and improve the labor participation rate.However,the specific definition of flexible employment is still controversial,and the relevant research is not mature,which affects the development of flexible employment.Compared with social security policy and industrial policy,tax policy has a more direct and obvious effect on facilitating flexible employment.Therefore,it is very necessary to study the tax policy of flexible employment.This paper takes China's current tax policies related to flexible employment as the entry point,analyzes the existing problems,and combines the experience of foreign policy formulation to provide some suggestions for the development of flexible employment in China.Firstly,it introduces the relationship between taxation and flexible employment from a theoretical perspective.Considering that improper tax policy system will bring negative externalities and there is obvious buyer monopoly in China's employment market,the theory of market failure is adopted to guide.In order to make the policy recommendations conducive to improving the level of social welfare,this paper referred to the related theories of welfare economics,which produced the theoretical basis of this paper.Then,the paper sorts out the current VAT and individual income tax policies related to flexible employment,and points out the shortcomings of the existing flexible employment tax policies.First,the VAT tax burden is not fair,the VAT preferential policy is not popular,flexible workers face the risk of false.Second,the tax items of individual income tax apply fuzzy,the tax burden of the same tax items is different.Then,drawing lessons from international experience,there are mainly two kinds of tax policies for flexible employment.One is that the individual income tax system with a broad tax base has been implemented in the country.The income of flexible employees is no different from that of other workers,and only the deduction of costs is designed in the social security tax,which is conducive to improving the social status of flexible employees.The other is to put forward targeted tax rate preference or calculation method preference,in order to improve their labor participation rate;However,the preferential policy is strong,which is abused by labor enterprises,which hinders the improvement of workers' income.Therefore,short-term policies should provide some preferential policies to promote employment,but should not be excessively skewed.Long-term policies should be treated equally,reducing the dependence of flexible workers on preferential policies.Finally,although there are many problems in the tax policy of flexible workers,the tax policy should not go beyond these disputes and make premature judgments when the definition and research of flexible workers are still controversial in the study of labor law.So in order to promote the well-being of workers,to avoid policy is abused "to" labor relations consequences,this article puts forward the corresponding policy recommendations: one is by promoting the cluster registration is individual and industrial and commercial door,realize the popularity of value-added tax preferential policies,and to facilitate information tube tax,convenient for acting invoice,reduce compliance costs;Second,through the popularization of special electronic invoices,the existing petty and sporadic policies should be optimized to provide data for the "tax management by number",so as to better determine its economic essence and reduce the risk of false invoices.Third,in the short term,taxpayers' right to choose can be enhanced to get rid of the difficult problem of defining business income and labor remuneration.In the long term,individual income tax policy should focus on the fairness of tax burden and treat all kinds of income equally.