财税与公共管理学院知识库

近年来，随着市场经济的飞速发展和互联网技术的更迭，数字经济经历伟大变革。依托大数据平台发展起来的零工经济逐渐作为一种全新的经济业态，在当前经济发展中占据核心地位，并因其市场进入门槛低、灵活性高等性质逐渐渗透至各领域和消费环节，成为实现共享用工的主要形式。在此背景下，交易双方借助零工经济平台实现直接交易，不仅满足了被服务方的需求，而且增加了灵活用工人员的就业机会，更好地发挥了推动全民就业的蓄水池作用。

随着零工经济的发展，它不仅为人们提供了高质量的生活方式，同时也暴露出新的税收问题。零工经济的经营方式和众包模式的创新对传统的税收征管机制带来了巨大的挑战与冲击。由于现阶段个人所得税法滞后于零工经济的发展，政府并未针对此经济模式出台相关法律法规，导致税务部门在处理个人所得税征管过程中遇到的新挑战变得更为棘手。因此，税务机关在对零工经济从业人员个人所得的征管过程中，出现纳税主体身份认定模糊、应税项目难以确定、成本费用扣除规定不明确等问题。不仅导致我国税款流失，而且有悖于税收公平的基本原则。与此同时，零工经济在涉税信息、税收管辖权以及税收征管模式、纳税遵从度等方面遭遇现实梗阻，导致从业人员的收入并没有根据实际状况进行有效合理的征收。因此，本文从税收制度和征管体系角度提出具体对策建议，从而进一步实现对零工经济背景下从业人员个人所得税的有效征管。

基于上述背景，本文以美团众包为例，采用文献分析法、案例分析法，比较分析法对零工经济外卖领域进行深入研究。首先，本文介绍了零工经济的基本概念、类型与特点，梳理了税收征管的相关理论基础。其次，本文依次从政策层面和执行层面分析零工经济背景下个人所得税的税收征管现状，明确个人所得税税收征管面临的难题。在此基础上，通过对美团众包经营模式展开研究，逐步印证上述提出的个人所得税征管难题，并根据案例背景与从业人员的征收管理现状进行了思考总结。此外，通过梳理美国、澳大利亚、法国应对零工经济新业态个税征管的实践措施，总结部分国家关于零工经济的税收征管经验。最后，从完善实体税制要素和征管实施机制视角出发，提出具体的优化路径，为解决我国个人所得税税源流失以及税收征管存在的难题提供参考借鉴，进而提高我国的税收现代化治理水平。

In recent years, with the rapid development of the market economy and the change of Internet technology, the digital economy has undergone great changes. The gig economy, which relies on the big data platform, has gradually taken a core position in the current economic development as a new economic format, and has gradually penetrated into various fields and consumption links due to its low market entry threshold and high flexibility, becoming the main form of shared employment. In this context, the two sides of the transaction use the gig economy platform to achieve direct transactions, which not only meets the needs of the served party, but also increases the employment opportunities of flexible workers, and better plays the role of a reservoir for promoting universal employment.

As the gig economy grows, it not only provides people with a high quality of life, but also exposes new tax issues. The operation mode of gig economy and the innovation of crowd sourcing mode have brought great challenges and impacts to the traditional tax collection and management mechanism. As the individual income tax law lags behind the development of the gig economy at this stage, the government has not issued relevant laws and regulations for this economic model, resulting in new challenges encountered by tax authorities in the process of personal income tax collection and administration becoming more difficult. Therefore, in the process of collecting and managing the personal income of gig economy employees, the tax authorities have some problems, such as fuzzy identification of tax subjects, difficulty in determining taxable items, and unclear provisions on cost deduction.It not only leads to the loss of our tax, but also violates the basic principle of tax fairness. At the same time, the gig economy has encountered practical obstacles in terms of tax-related information, tax jurisdiction, tax collection and management mode, and tax compliance, resulting in employees' income not being effectively and reasonably collected according to the actual situation.Therefore, this paper puts forward specific countermeasures and advice from the perspective of tax system and collection and management system, so as to further realize the effective collection and management of personal income tax of employees under the background of gig economy.

Based on the above background, this article takes MeiTuan crowdsourcing as an example, and uses the literature analysis method, case analysis method and comparative analysis method to conduct in-depth research on the field of gig economy takeaway. First of all, this paper introduces the basic concepts, types and characteristics of gig economy, and summarizes the relevant theoretical basis of tax collection and management.Secondly, this paper analyzes the current situation of personal income tax collection and administration under the background of gig economy from the policy level and the implementation level, and clarifies the difficulties faced by personal income tax collection and administration. On this basis, through the study of Meituan's crowdsourcing business model, the above personal income tax collection and management problems are gradually confirmed, and the case background and the current situation of practitioners' collection and management are considered and summarized.In addition, by combing the practical measures of the United States, Australia and France to deal with the personal income tax collection and administration of the new business forms of the gig economy, sorts out the tax collection and management experience of the smart economy in some countries.Finally, from the perspective of improving the elements of the physical tax system and the implementation mechanism of collection and management, the specific optimization path is proposed to provide reference for solving the problems existing in the loss of personal income tax sources and tax collection and management in our country, and then improve the level of modern tax management in our country.