Qianlong Zhou, Mengdi Wu

(School of Management, Chengdu University of Information Science and Technology)

Abstract：

At present, China is experiencing the new normal of population development, while the development of Internet big data and online platforms is deepening, which has promoted the rise of digital sharing economy and odd jobs economy. These economic forms have created numerous new employment opportunities through sharing platforms, and have played a positive role in improving employment rates and workers' incomes, promoting industrial upgrading, and optimizing the allocation of social human resources. However, issues such as long-term regulatory mechanisms that match the characteristics of the platform economy, protection of the legitimate rights and interests of gig workers, and fair taxation have also emerged. In the current situation, it is particularly important to build a modern labor employment system with sufficient quantity, reasonable structure, balanced distribution, fairness and efficiency, as well as to promote high-quality employment and form a positive interaction between economic development and employment.

Key Words：

gig economy; high quality employment; tax governance for gig workers; diversified forms of employment