靈活用工常見的兩種經營模式。當今社會，隨著企業用人成本的日漸升高，很多企業都會將關注點開始轉向靈活用工。希望可以通過靈活用工的方式來減少企業在人力成本方面的支出。就目前來說，這的確是個不錯的辦法。但是對于大部分企業來說，他們對靈活用工的認知依舊存在一些誤解。其實，提供靈活用工服務，本質上來說就是一種人力資源服務。根據用工企業與靈活用工服務平臺簽訂的合同內容來看，目前存在兩種常見的經營模式，即服務轉售型和撮合交易型。
那(nei)什(shen)么是(shi)服(fu)(fu)務(wu)轉售(shou)型呢？是(shi)指用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)作為(wei)服(fu)(fu)務(wu)需(xu)求方與零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)簽訂合同，與其直接(jie)購買服(fu)(fu)務(wu)，零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)再將用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)的服(fu)(fu)務(wu)需(xu)求轉售(shou)給(gei)特(te)定(ding)的自由職業(ye)(ye)者(zhe)用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)、零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)、零(ling)(ling)(ling)工(gong)(gong)人(ren)員(yuan)，三者(zhe)就(jiu)是(shi)合作關系，用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)向(xiang)零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)支付零(ling)(ling)(ling)工(gong)(gong)人(ren)員(yuan)報酬以及零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)服(fu)(fu)務(wu)費(fei)。零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)按(an)用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)支付的全部金(jin)額向(xiang)用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)開(kai)具增值(zhi)稅(shui)(shui)專用(yong)(yong)發票。靈(ling)活(huo)(huo)用(yong)(yong)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)接(jie)受零(ling)(ling)(ling)工(gong)(gong)人(ren)員(yuan)的委托，為(wei)其辦理相關涉稅(shui)(shui)事項，包括為(wei)其依法代扣(kou)代繳個(ge)人(ren)所得(de)稅(shui)(shui)等(deng)等(deng)。在服(fu)(fu)務(wu)轉售(shou)型模式下，零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)的實(shi)際收入主要(yao)來自民工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)的服(fu)(fu)務(wu)費(fei)。但因(yin)目前零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)獲得(de)用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)的信(xin)息不對稱，監(jian)管機制和收到不足等(deng)等(deng)原因(yin)，一些(xie)用(yong)(yong)工(gong)(gong)企(qi)(qi)(qi)(qi)業(ye)(ye)他們(men)就(jiu)會通過虛(xu)期業(ye)(ye)務(wu)量甚至虛(xu)債(zhai)等(deng)方式來TQ資金(jin)，對外(wai)企(qi)(qi)(qi)(qi)業(ye)(ye)利潤達到所謂(wei)的稅(shui)(shui)籌目的，或者(zhe)通過零(ling)(ling)(ling)工(gong)(gong)平(ping)(ping)(ping)臺(tai)(tai)(tai)進(jin)行SKU等(deng)一些(xie)非法的活(huo)(huo)動。
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