Employment is the greatest livelihood. Against the backdrop of a booming sharing economy and with the support of Internet technology, flexible labor enterprises can more efficiently break down the information barrier between employers and talent resources, playing an important role in promoting employment and safeguarding people's livelihoods. In terms of taxation, flexible labor enterprises not only help employers obtain compliant invoices and reduce their tax costs, but also withhold and pay personal taxes on behalf of natural persons, preventing the spillover of personal tax risks, which is favored by employers and is conducive to overall tax compliance.

Flexible employment is an industry that adapts to the new situation and gives new solutions for employment, and is still in a period of rapid development. Relevant national policies continue to follow up and support the development of the industry, and correct various problems involving flexible employment in a timely manner. With the full launch of Golden Tax Program IV and the ITS system, tax supervision has become more accurate; tax incentives such as financial rebates will be gradually cleaned up, and the field of flexible employment is facing unprecedented regulatory pressure, and tax compliance has become a general trend.

However, the synchronization between the development of flexible employment industry and the policy still needs certain practice. Some “people with intention” abuse the special tax policy for flexible employment, which makes the cases of false invoicing and tax evasion involving flexible employment continue. Some flexible labor platforms even collude with enterprises to set up fictitious projects to obtain funds, use the financial rebate policy as the capital for false invoicing, and arbitrarily issue false invoices to outsiders in order to obtain illegal benefits such as handling fees, resulting in the loss of national taxes; some flexible labor platforms are oriented to business and profits, neglecting the construction of tax compliance, resulting in the existence of loopholes in their business model, which is exploited by unscrupulous elements to commit illegal criminal acts such as false invoicing. Some flexible labor platforms are also business- and profit-oriented, neglecting tax compliance, resulting in loopholes in the business model, which are exploited by criminals to commit illegal acts such as false invoicing. In addition, there have also been major cases of personal tax evasion and false invoicing in the flexible employment business, such as labor dispatch, human resources outsourcing and payroll distribution.Therefore, there is an urgent need to strengthen tax compliance and prevent tax risks in the field of flexible labor.

Hwuason Law Firm has prepared this “Flexible Labor Tax Compliance Report (2025)” based on the in-depth observation of the flexible labor field. The report summarizes the development of the flexible employment sector, observes its tax policies and regulatory trends, focuses on the typical tax-related cases in the flexible employment sector in 2024 and discusses the causes of the tax-related risks, summarizes the major tax-related risks and their manifestations, puts forward the key points of administrative response and criminal defense strategies on the basis of the aforementioned, and finally provides suggestions for the daily tax compliance management in the flexible employment sector, hoping to contribute to the sustainable and healthy development of flexible employment.

This report is divided into eight sections, with a total text of about 28,000 words.

Click to download:《Flexible Labor Tax Compliance Report》（2025）