【作者】 王丽华；

【导师】 林烺；

【作者基本信息】 福建师范大学 ， 经济法学， 2023， 硕士

【摘要】 目前,灵活用工平台企业违法违规滥用代征权限使得虚开发票、偷逃税等乱象层出不穷,传统税收立法难以回应灵活用工平台企业发展需求。通过对灵活用工平台企业课税模式和税收政策梳理后,发现灵活用工平台企业的税收制度规范、税收征管规则与现行税收法律法规存在适用矛盾,严重制约灵活用工平台企业的健康发展,产生了滥用委托代征资质、转化收入核定征收、利用税收洼地偷逃税以及虚开发票犯罪乱象频发等涉税法律问题。究其根源,是由于立法层面:传统税制立法难以适应新经济发展、地方性税收优惠政策失序、平台企业委托代征上位立法不足;征管层面:涉税信息不对称,增加税务征管难度以及平台企业自身缺乏涉税履责合规机制共同导致的结果。对此,以完善灵活用工平台企业税收法律法规体系建设为切入点,从规范所得税法规定;完善税收征管规则;提高税收征管实效三个维度提出相应的建议。一是厘清“劳务报酬”和“经营所得”所得税税目区别,严格落实平台企业税收优惠政策的制定,落实税收法定,完善所得税法规定;二是增补委托代征、核定征收相关立法,规范税收征管规则;三是规范税务登记,完善电子发票,加强涉税大数据分析,增强税务机关征管能力;建立好事前准入控制、事中税务信息报送、事后配合执法三层税务合规管控机制,推进平台真实性核验机制建设,保障平台企业自身涉税履责合规机制。总之,通过探讨,以期为灵活用工平台企业税收法律体系建设提供一点思路,确保平台企业在各个税收环节都能做到有法可依,从而保障国家税源安全。更多还原

【Abstract】 At present,flexible employment platform companies violate laws and regulations and abuse the power of collection,resulting in endless chaos such as false invoicing and tax evasion.Traditional tax legislation is difficult to respond to the development needs of flexible employment platform companies.After sorting out the tax collection model and tax policy of flexible employment platform enterprises,it is found that there are contradictions between the tax system norms and tax collection management rules of flexible employment platform enterprises and the current tax laws and regulations,which seriously restrict the healthy development of flexible employment platform enterprises.Tax-related legal issues have arisen,such as the abuse of entrusted collection qualifications,the verified collection of converted income,the use of tax depressions to evade taxes,and the frequent occurrence of false crimes.The root cause is due to the legislative level: the traditional tax system legislation is difficult to adapt to the development of the new economy,the local preferential tax policies are out of order,and the of platform enterprises to collect the upper-level legislation is insufficient;the collection and management level: tax-related information is asymmetric,increasing the difficulty of tax collection and management,and the enterprises themselves The lack of a tax-related responsibility compliance mechanism is the joint result.In this regard,starting from the improvement of tax laws and regulations for flexible employment platform enterprises,corresponding suggestions are put forward from the three dimensions of standardizing income tax laws,improving tax collection and management rules,and improving tax collection and management effectiveness.The first is to clarify the nature of the income tax items of "labor service remuneration" and "business income",strictly implement the formulation of preferential tax policies for enterprises,improve the provisions of the income tax law,and implement tax laws;the second is to supplement entrusted collection and approved collection of relevant legislation to standardize tax collection and management Rules;the third is to standardize tax registration,improve electronic invoices,strengthen tax-related big data analysis,improve supporting system guarantees,and enhance tax authorities’ collection and management capabilities;establish a three-tiered taxation system that includes pre-event access control,tax information reporting during the event,and post-event cooperation with law enforcement.Compliance management and control mechanism,promote the construction of platform authenticity verification mechanism,and ensure the compliance mechanism of platform companies’ own tax-related responsibilities.In short,through discussion,it is expected to provide some ideas for the construction of the taxation legal system of flexible employment platform enterprises,to ensure that platform enterprises can have laws to follow in all taxation links,and to ensure the security of national tax sources.更多还原