新型灵活就业者社保缴费困境及对策探讨——基于个税综合所得征税办法的借鉴  

The Dilemma and Countermeasures of Social Insurance Payment for New Flexible Employment--The Reference of Individual Income Tax

作　　者：閤晓林[1] GE Xiaolin(Yuanpei College of Shaoxing University,Shaoxing,Zhejiang 312000)

机构地区：[1]绍兴文理学院元培学院,浙江绍兴312000

出　　处：《工会理论研究》2021年第2期46-56,共11页Labour Union Studies

基　　金：2021年度浙江省社科联研究课题“新业态灵活就业者社会养老保险低水平化成因及治理研究”(项目编号:2021B18);浙江省人力资源和社会保障科学研究课题“浙江省新业态灵活就业者社会养老保险问题研究”(项目编号:2020007);绍兴市哲学社会科学重点研究课题“共享经济背景下新型灵活就业人员社会养老保障问题研究--基于绍兴市网约车司机的调查”(项目编号:135519)的阶段性成果。

摘　　要：新经济创造了新就业。以雇佣关系多样化、模糊化为特点,新型灵活就业对传统劳动关系的认定标准和社保制度提出了新的挑战;而劳动关系-社会保障捆绑规则和追求利润最大化的目标驱动,使各类灵活用工呈现"去劳动关系化"趋势,将新型灵活就业者暴露在社保权益的真空地带。从新型灵活就业的雇佣关系特点出发,分析劳动-劳务关系判别标准司法实践的困境、新经济灵活用工"去劳动关系化"趋势以及灵活就业人员社保政策现状和适应性,提出借鉴个人所得税综合所得征收办法,建立基于收入基础社保缴费及社保成本进项抵扣的税收办法,期望打破劳动者身份限制,建立统一的社保利益可携带的无差别社保制度。The new economy has created new employment.Characterized by diversified and blurred employment relationships,the new flexible employment poses new challenges to the traditional labor relations recognition standards and social security system;while the labor relations-social security bundling rules and the pursuit of profit maximization drive the trend of"de-labor relations"for all kinds of flexible employment,exposing the new flexible employment to the vacuum of social security rights.The vacuum zone of social security rights and interests is exposed.This thesis analyzes the dilemma of judicial practice of labor-labor relations,the trend of"de-labor relations"of flexible employment in the new economy,and the current situation and adaptability of social security policies for flexibly employed workers,and proposes to establish an income-based social security system based on the comprehensive income tax collection method.It is expected to break the restrictions of workers’status and establish a uniform and non-discriminatory social security system with portable social security benefits.

关 键 词：劳动关系 社会保险 新型灵活就业 税收社保联动 

分 类 号：D632.1[政治法律—政治学]