创造公平税收环境 促进非自雇型灵活就业的发展

文章通过实证分析得出结论：非自雇型灵活就业人群在现行税收制度中遭受了非公平待遇。认为这对促进中国灵活就业发展，缓解就业紧张形势是十分不利的；同时也违背了税收促进社会收入公平分配的要求，不利于促进和谐社会的建设。建议：1，取消对劳务报酬征收营业税及附加的税收规定；2、将劳务报酬所得与工资薪金所得合并，统一征收个人所得税。从而为非自雇型灵活就业人群建立一个公平、公正的税收环境，以促进非自雇型灵活就业的发展。

To Create a Fair Taxation Environment and Promote the Development of Non-self-employed Flexible Employment

Based on demonstration and analysis,this article came into a conclusion: The crowd of non-self-employed flexible employment is treated unfairly in current taxation system.This is bad for improving the development of Chinese flexible employment and mitigating the stressful situation of employment.At the same time,it violates the requirement of tax improving the fair distribution of social incomes and is not conducive for the construction of harmonious society.This article suggests: 1) cancel the sales tax of labor remuneration and the additional tax,2) combine the labor remuneration with wage income,and collect unified individual income tax.Sequentially,build a fair and just taxation environment for crowd of non-self-employed flexible employment and promote the development of non-self-employed flexible employment.