Research On Tax Collection And Management Of Flexible Employment Platform Under Flexible Employment Mode

Since 2020,under the influence of the epidemic,the performance of many companies has declined seriously and labor costs have increased.With the development of the market economy and the maturity of Internet technology,people’s demand for online shopping has soared,and there is a large demand for positions such as store employees and deliverymen in online retail companies.These factors have led to the rapid development of flexible employment and gradually become a new trend of future enterprise employment.Since the development of flexible employment,many flexible employment guidance documents and policies have been issued to support the compliant development of flexible employment.The "Opinions on Supporting the Healthy Development of New Business Forms and New Models,Activating the Consumer Market and Driving Employment Expansion" clearly proposes to support the establishment of flexible employment and shared employment service platforms.However,compared with the development of flexible employment,the regulatory system still lags behind.From the perspective of taxation,the complex relationship between flexible employment entities and the rapid increase in the number of freelancers participating in flexible employment have brought new challenges to tax collection and management.The research goal of this paper is to analyze the development mode of flexible employment platforms and the existing problems of tax collection and administration in China through the case of flexible employment platforms,and put forward some suggestions from the perspective of tax collection and administration.At present,the development momentum of flexible employment is fast and fierce.Chinese scholars mostly conduct research from the perspectives of employment,employment forms and inter-subject relations,but lack a detailed analysis of the tax issues of flexible employment platforms.As an intermediate third-party platform,the flexible employment platform connects enterprises and flexible employees,which plays a vital role in the flexible employment mode from the perspective of tax collection and administration.Therefore,it is necessary to study the tax collection and management of flexible employment platform.This paper selects a case of flexible employment platform,combs the case process from the business of flexible employment platform,and analyzes the tax problems that are easy to occur in the business of the flexible employment platform from the case.Firstly,this paper takes the information asymmetry theory,tax compliance theory and tax equity theory as the theoretical foundation,which runs through the whole research process.Then,taking the network freight platform A as an example,this paper briefly summarizes the business between three subjects: Company B,Company C and individual driver D with platform A,and deeply analyzes the tax problems exposed in the process of business development.On the basis of case analysis,this paper points out that there are still deficiencies in the tax collection and administration of flexible labor platform in our country from the perspective of flexible employment and tax authority: There are four problems in flexible employment business: first,the problem of false invoice is serious;Second,the tax liability and withholding obligation are not clearly defined;Third,the issue of tax incentives for flexible employment groups;Fourth,the problem of tax source deviating from tax revenue is serious.Starting from the collection and administration methods of tax authorities,this paper puts forward two deficiencies: first,the information sharing mechanism is imperfect;Second,the application of big data technology is not in place.Finally,according to the problems exposed by the case,this paper puts forward the overall thinking and specific measures to further improve the tax collection and management of flexible employment platform in our country.First,the current tax system should be improved to meet the needs of the new mode of flexible employment.Secondly,we should make use of the advantages of flexible employment platform to promote the formation of a pattern of tax coordination and co-governance;Third,we should use data resources to deepen data information management tax;Fourth,we should strengthen the popularization and publicity of tax law and raise taxpayers’ awareness of tax payment.