The Current Situation of Fiscal and Tax Policies to Promote the Employment Quality of Flexible Workers in New Industries and Improve Countermeasures

Abstract

With the application of big data, the upgrade of cloud computing resources and the comprehensive popularization of Internet technology, the emergence of new economy and new industry will definitely overturn the traditional working mode, and more and more workers join the flexible employment team and become the main force in the labor market. The new flexible employment is characterized by the diversity and ambiguity of employment relationship, which poses a new challenge to the recognition standard of traditional employment relationship. At the present stage, China's casual labor economy is developing rapidly, but due to the special nature of the industrial model and the ambiguity of the application of relevant tax policies, there are many tax risks in the development of casual labor economy, which further leads to the reduction of the employment quality of flexible workers. Now, we put forward some suggestions on the problems related to the recognition of labor income of flexible workers, the application of preferential policies and tax supervision.