Frontiers in Business, Economics and Management ISSN: 2766-824X | Vol. 6, No. 3, 2022 184 Tax Policy for the Development of New Business Enterprises -- Based on the Perspective of Taxation for Employment Regulation Qi Wang School of Management, Hebei University, China Abstract: With the change of economic form, market competition and technological progress, new industry employment has come into being as a new mode of employment. In the special period of the new crown epidemic, traditional industries have been hit by unprecedented impact, and new industries such as take-away, live streaming and online education have ushered in development opportunities, and social labor resources have been reconfigured, and the new industry employment has played a huge role in China's economic development and social life services, for which tax policies have provided certain external conditions. The tax policy provides certain external conditions for this purpose. At the same time, the problem is the regulation of employment in new industries. This paper elaborates the different views of domestic and foreign scholars on the employment of new industries and the role of tax policies on the development of new industries, composes some tax policies on the development of new industries, and puts forward relevant suggestions for the improvement of existing problems based on the perspective of tax to promote the regulation of employment, which has certain practical significance. Under the new economic situation and new demands, it is useful to have a deep understanding of the tax policies for the development of new business enterprises in China, so as to give better play to the incentive effect of this management policy. Keywords: New industry, Enterprise development, Employment regulation, Tax policy. 1. Introduction In recent years, under the stimulation of social environment and favorable policies, new employment models of new industries have ushered in development opportunities and new employment models have emerged. More and more people choose emerging occupations such as live-streaming with goods, eating broadcast, travel anchor, delivery rider, hitchhiking owner, short video blogger, etc. However, there is a risk of missing social insurance rights and interests due to irregular labor relations. As for enterprises, especially the booming service industries such as Internet, sharing economy, logistics and distribution, catering, education and online dating, they also prefer to adopt this new mode of employment, which helps to reduce the labor cost of enterprises, effectively meet the challenges of seasonal, temporary and cyclical development changes of enterprises, and also create better development opportunities for current enterprises. Moreover, during the critical period of prevention and control of the new coronavirus epidemic, people consciously work at home online through the platform and buy ingredients and daily necessities through e-commerce and takeaway platforms, which also meets people's living needs during the special period and promotes the development of new business enterprises, which in turn promotes economic development. At present, the state pays full attention to the growth of new business enterprises, and introduces favorable policies and related support from various aspects. President Xi mentioned at the first China International Import Expo that the necessity of the development of new industries and new modes should be followed, innovation should be insisted on to lead, new opportunities at home and abroad should be grasped, cooperation in the field of new economy and new technology should be strengthened, and new industries and new modes should be shaped together; the National Development and Reform Commission said that the new employment mode should be made to work in the fields of science, education, culture and health in the context of new economy and new industries, and in other Various local government departments have also adopted a series of tax policies to encourage the innovation and progress of relevant enterprises, which are reflected in tax preferences, tax exemptions and exemptions for a certain industry or a certain type of business. These tax policies have, to a certain extent, promoted the employment regulation of new industry enterprises, but there are still certain deficiencies and shortcomings in their development. 2. Review of Research 2.1. Research on the employment of new industries In recent years, the development of network information technology has given birth to the new economic development mode, and the term "new economy" first appeared in Time magazine in 1983, which mainly referred to the change from heavy industry to technology-based development. With the economic development and technological revolution, an important part of the world economy has gradually become digital information and artificial intelligence digital networks (Tapscott,1999)[1]. The development of digital technology has driven the transformation of economic activities into a digital economy, in which e-commerce businesses have emerged and subsequently changed the way the market operates, with the emergence of new ways of operation that call for the development of new business enterprises (Turcan, 2015)[2]. And the development of modern electronic and online platform services plays an increasingly important role in economic and social change, showing efficiency in terms of productivity gains, employment, and economic increases 185 that can save public costs and increase the level of consumer welfare (Teau, 2014)[3]. New business is a new form of activity is not a new industry formed, but a new form of existing traditional industries due to the effects of technological innovation changes (Li, Xueying, 2018)[4].The background of the emergence of new business enterprises is the change of specific industries in a new development stage due to various external conditions, especially driven by new technological changes (Liu Yanxia, 2015)[5]. The new industry reflects the role of continuous penetration and development of new information technology among traditional industries and deep integration with various industries, which makes the employment of enterprises more flexible and diverse (Ren Baoping, 2020)[6]. The new industry employment mode is a new employment mode formed by injecting new technologies into existing enterprises under modern economic conditions (Li Ying, 2018)[7]. New industry employment transforms the traditional employment relationship into a business partnership, and the income is business income. The way and process of workers' participation in economic activities and getting remuneration have changed greatly compared with traditional employment (Guo Wei, 2020)[8]. The new mode of employment is more flexible and autonomous in terms of working time, location and mode, and the personal attachment and sense of belonging of workers to enterprises are not strong, labor relations are loose, and the subordination of employment relations is complex and difficult to determine the main body(Yu Fei,2020)[9]. In the new business enterprises, since the business is more often carried out through the online platform, whether customer satisfaction can be achieved becomes the primary consideration for the enterprises to set strategic goals, and customer loyalty becomes an important guarantee for the profitability of the enterprises (Razovskiy, 2021)[10]. The contract system of new industry employment should be improved and implemented, the scope of responsibility of new industry enterprises and related responsibility system should be reasonably determined, and the labor employment in new industry should be regulated. 2.2. Research on the influence of fiscal and tax policies on the development of new industry enterprises In the development of foreign enterprises, fiscal and tax policies have a significant impact on the development and innovation of new business enterprises, and for high-tech enterprises, the policies have significant support and incentive effects on the development and R&D of enterprises (Frohman, 1999)[11]. As seen in the expenditures on R&D given to firms in North American countries, fiscal incentives have largely contributed to the progress of new industries in the United States and Canada, especially the development of high-tech industries in the United States (Klassen, 2004)[12]. In order to achieve its policy objectives at a certain stage and support the development of a certain industry, the government can use fiscal policies to target the financing activities of different types of enterprises (Jenkins, 2006)[13]. The act of fiscal subsidies, on the other hand, can promote the growth of economic efficiency and the sustainability of enterprises in a certain field. Since the government has the role of compensating for market failure, it should pay more attention to social benefits when selecting corresponding enterprises for fiscal subsidies, focusing on R&D activities of small, medium and early stage new business enterprises with social positive externalities (Robin Kleer, 2010)[14]. Domestic scholars have different views on the influence of government fiscal policies on the development of new business enterprises. The impact of tax incentives on the growth capability of enterprises is more significant. The current income tax preferential policy in China has a positive incentive effect on listed high-tech enterprises in the Yangtze River Delta and this effect has a long-term effect (Zhao Yuehong, 2013)[15]. The VAT immediate refund policy has a greater incentive effect than the income tax reduction policy (Zhang Kai, 2018)[16]. Financial subsidies can alleviate the pressure of enterprise financing and influence the development of emerging enterprises. There are policy effects of tax policy and fiscal subsidy policy that offset each other (Lin Zhouyu, 2013)[17]. In the innovation of small and medium-sized enterprises, fiscal subsidies can play a certain positive role, but the role of tax policy may be the opposite (Zheng Chunmei, 2015)[18]. The current system of tax incentives is imperfect and therefore produces unsatisfactory results (Yu Hong, 2016)[19]. For high-tech enterprises of different sizes and at different stages of their growth, fiscal and tax policies play an inconsistent role (Gao Nan, 2017)[20]. In general, the implementation of tax incentives will have a significant impact on the development of large and medium- sized enterprises, while the act of direct financial subsidies is more adapted to the growth of small and micro enterprises (Luo Cheng, 2017)[21]. The government should consider the specific situation of each enterprise and develop flexible fiscal policies, using tax deductions, tax exemptions, and other forms of support (Xu Xianchun, 2020)[22]. 3. The Current Situation of Tax Policies for The Development of New Business Enterprises in China At present, China's management in this field of new industry is mainly manifested in the tax preferences and tax exemptions for new industry enterprises. The use of relevant tax policies to give specific industry enterprises and taxation objects to reduce or exempt the tax burden of various preferential treatment, in essence, is the supply of universal incentives to foster the development of enterprise innovation. This makes the market play an effective role in the configuration of reform and innovation technology results of new industry enterprises and maintain stable sustainability in the long term, promoting the employment norms and reversing the disadvantageous position of some new industry enterprises that are in the initial stage of obtaining financial subsidies in the process. In terms of adopting tax preferential tax, the core of China's tax preferential policy is embodied in the enterprise income tax. The state creates favorable conditions for promoting labor regulation of new industry enterprises through tax exemptions and tax rate reductions, and implements enterprise income tax exemptions or 50% reduction, tax reductions at low tax rates and transitional tax policies for enterprises that meet the national key support standards. For other enterprises, more preferences are reflected in the tax reduction at low tax rates, so as to assist the social leading role of new industry enterprises. In addition, the VAT preferences for enterprises employing workers in the new industry are mainly reflected in the type of consumption-based VAT. As a result of the basic state policy of opening up to the outside 186 world, China also provides corresponding preferential policies on fiscal tariffs with the goal of supporting the development of new business enterprises by guiding the economic activities of taxpayers and promoting the transformation and upgrading of the national industrial structure in the long run. Analyzed at the level of tax payers, the standard tax rate preferences and tax relief for new industry enterprises by government management functions will enhance the psychological expectations of social investors to invest in new industry sectors, encourage them to spend more resources on the development and innovation of new industry enterprises, promote the initiative of enterprises to launch commodity reform and innovation and business method reform and innovation, at the same time to further promote the employment norms of new business enterprises. In this paper, I simply sort out and categorize the fiscal and taxation policies of government management functions to promote the development of new business enterprises in recent years, because there are more tax administration Policies, only some classic fiscal and taxation policies are listed and sorted according to the order of time distribution, as shown in Table1. Table 1. Tax policies for the development of new business enterprises Time Name Department Tax Policy July 14, 2020 Opinions on Supporting the Healthy Development of New Industries and New Modes, Activating the Consumer Market to Drive Employment Expansion Office of the State Council To improve the tax collection and management system to adapt to the new business model July 21, 2020 Implementation Opinions on Further Optimizing the Business Environment and Better Serving Market Players Office of the State Council To the new business model should be inclusive and prudent supervision, and grasp the policy to benefit enterprises to cash. Encourage the implementation of business-friendly policies "free application that enjoy", through government departments to share information and other ways to achieve the eligible enterprises are exempt from reporting, directly enjoy the policy. July 24, 2020 Several Opinions on Sound System for Supporting the Development of Small and Medium-sized Enterprises National Development and Reform Commission, State Administration of Taxation, etc. Establish a long-term mechanism to reduce the tax and fee burden on small and micro enterprises. Implement tax policies that are conducive to the development of small and micro enterprises, implement measures such as deferral, reduction and exemption of levies, and strengthen the supervision and inspection of charges related to enterprises. Improve the direct financing support system for SMEs. July 28, 2020 Notice on the Key Efforts to Reduce Costs in 2020 National Development and Reform Commission Implement tax relief policies. Small-scale taxpayers will be exempted from VAT, and the policy of exempting public transportation, catering and accommodation, tourism and entertainment, cultural and sports services from VAT will be extended. September 21, 2020 Opinions on the accelerated development of new consumption led by new business models Office of the State Council To further cultivate and grow all kinds of new consumer new business models, support the development of new business models, to study the further optimization of tax collection and management measures for new consumer field enterprises, to better play the effect of tax reduction policies. October 19,2020 Response to Proposal No. 8765 of the Third Session of the Thirteenth National People's Congress State Administration of Taxation It is stipulated that whether a natural person in the platform economy can enjoy the VAT exemption for monthly sales of less than RMB 100,000 (quarterly sales of RMB 300,000) depends mainly on whether the person is registered for taxation. The income received by flexible workers from the platform is determined to be taxable as "business income" according to the business substance. November 6, 2020 Bidding Notice for the Project of Upgrading, Improving and Operating and Maintaining the E- Commerce Tax Data Analysis Application in 2020 State Administration of Taxation Reasonable classification according to the characteristics of tax collection and management, while expanding the scope of the original e-commerce tax data collection, analysis and application, and continuously providing good project operation and maintenance services to guarantee the stable operation of e-commerce tax data supply and analysis application. December 2020 Opinions on Accelerating the Green Transformation of Express Packaging National Development and Reform Commission, etc. To implement existing tax policies. Central financial support through existing departmental budget funds to carry out express packaging production, use and recycling and disposal. July 9, 2021 Opinions on Accelerating the Development of New Forms and Modes of Foreign Trade Office of the State Council For cross-border e-commerce to carry out the guidance of preferential tax policies such as VAT and consumption tax reduction, optimize tax policy protection, and strengthen the role of foreign trade development special funds and other financial funds. Reasonable classification according to the characteristics of tax collection and management, while expanding the scope of the original e-commerce tax data collection, analysis and application, and continuously providing good project operation and maintenance services to guarantee the stable operation of e-commerce tax data supply and analysis application. September 18, 2021 Notice to Strengthen the Tax Management of Practitioners in the Field of Culture and Entertainment General Office of the State Administration of Taxation It is required to further strengthen the tax management of practitioners in the field of culture and entertainment, the studios and enterprises set up by celebrity artists and network anchors, counselling them to set up accounts in accordance with the law and adopt the check and collect method and declare taxes. Efforts should be made to strengthen the tax management of brokers and agents and related producers. 187 4. China's New Business Enterprise Development of Tax Policy Problems 4.1. Inadequate relevant laws and regulations Since the labor relations of some new business enterprises cannot be characterized at the legal level, it also leads to a series of new difficulties in taxation. The formulation of relevant tax laws and regulations and policies for new business enterprises, especially the platform economy, is lagging behind, and certain fields are actually developing, but the corresponding policies regulating employment are still blank. Up to now, due to the lack of existing tax laws and regulations and policy documents in China, this has increased the difficulty for state tax collection and organization organs at all levels to implement on the ground. The lack of perfect laws and regulations as the code of employment of new industry enterprises is not conducive to the long-term and stable development of new industry economy. Moreover, the phenomenon of tax evasion by some new industry practitioners occurs frequently, which directly affects the order of income distribution and fair distribution. 4.2. Insufficient tax incentives Unlike traditional enterprises, most of the new business enterprises rely more on network technology, which requires huge investment, and this time requires the government management departments to guarantee the capital for the development of new business enterprises, and then play an important role in promoting them. According to the fiscal expenditure data, the scale of China's fiscal expenditure on science and technology and its proportion in the total expenditure of the national economy reflect that such expenditure is not sufficient to support the positive guiding role of government departments on market expectations. Moreover, the tax policies for the development of new business enterprises are not clearly distinguished from those for other high-tech industries and small and micro enterprises, thus failing to realize the guiding and motivating effects of taxation and reflecting the special tax preferential strength. The tax preferential policies directly for the development of new industry enterprises are not perfect and comprehensive, so it is conceivable that their indirect policy effects are more limited, and the tax preferences enjoyed are not strong enough, and the actual amount of tax relief is not large. In addition, the economic development of different regions is different, and the number of new business enterprises as well as the degree of development varies. In regions with inconsistent levels of digital economy development, the strength of the role of financial subsidies and tax concessions is different, and thus there are differences in the guidance and incentives for enterprises. 4.3. Inadequate implementation of tax policies The implementation of tax policies for the development of new business enterprises cannot keep up with the pace of policy updates. The specific content of the tax policy changes quickly, and the new industry enterprises are often in the initial stage, so they are not particularly formal and objectively do not have a clear understanding of the tax policy. In addition, since most of the new enterprises are still in the initial stage, various departments have not yet formed a perfect and systematic workflow, which is also reflected in the financial accounting management, making the enterprises lack the ability to make good use of the government's tax preferential policies. Moreover, the projects and business cycles involved in the new industry enterprises vary in length, and the employed personnel may change at any time, so that the tax policies for the implementation of the taxation are more variable, which makes it more necessary for the government's taxation policies to help multiple parties. 4.4. Insufficient tax collection and management The concept of tax collection and management of new business economy is not yet perfect. Some regions regard the new business economy as a new economic growth point and do not recognize the authenticity of enterprises, and the taxation authorities lack experience in the management of new business market entities. It is difficult for tax officers to change the concept and means of tax collection and management in time, which is mainly manifested in the lack of monitoring and auditing in practical sense, and some companies fish in troubled waters and conduct false work business to obtain tax. Along with the problems of irregular employment and tax evasion, this also hurts the long-term development of new business enterprises. Influenced by traditional experience, some regional tax authorities still have incomplete understanding of the new economy and new industry, and the originally implemented tax collection methods and means are difficult to be applied to the new development situation, and risk prevention is also neglected. The tax collection and administration mechanism of the new economy needs to be improved. At present, it is difficult for the taxation authorities to grasp the tax-related information data related to the new economy market players in a timely and accurate manner, and it is difficult to achieve in-depth supervision of the new industry enterprises. New industry enterprises, especially Internet enterprises, have the characteristic of strong indirectness of transactions, and such transaction process itself is difficult to track, which increases the difficulty of supervision by taxation authorities. 5. Suggestions for Improving the Tax Policy for The Development of New Business Enterprises in China 5.1. Improve relevant laws and regulations The perfection of taxation policy on employment regulation of new industry enterprises needs relevant supporting legal policies as the foundation. The government needs to introduce formal legal documents according to the current situation of the development of new industry enterprises in the region, and regulate the behavior of the government in implementing relevant policies from the level of legal system. It is also necessary to have explicit legal requirements for the categorization of new business enterprises of the new economy and the determination of the nature of economic income, to determine each work business activity where contradictory arguments exist, and to precisely delineate different tax-paying subjects. As the development of new economy in each region is in different progress, it is necessary to set targeted regulations and standards for different regions, follow the rules of territorial comprehensive management standards, and solve tax conflicts taking into 188 account fairness and efficiency. At the same time, we should go through the legislation or determine the administrative laws and regulations and other modes to determine the legal and regulatory characteristics attributes and legal responsibilities and legal obligations of different actors and different demeanor, to supply the reference basis for the supervision and comprehensive management function departments to determine the supervision and comprehensive management, also for the operation and management staff to draw the red line of laws and regulations, and give full play to the role of taxation, market supervision and other departments. 5.2. Increase tax incentives New industry enterprises need government financial support for their development, so as to play a key role in promoting, but the scale of China's financial spending on science and technology is still a certain gap compared to developed countries, reflecting the fact that such spending is not enough to support the positive guiding role of government departments on market expectations. So in the fiscal policy system accurate timing, can increase the support of financial assistance. Although China has introduced some relevant tax preferential policies, which have played some positive roles in the actual development process of new industry enterprises, certain developed capitalist countries have more tax preferential in the field of labor regulation, which China can appropriately learn from. It should continue to expand the scope of the objects supported by tax incentives, use a variety of tax incentives, strengthen the overall and stable sustainability of management policies, and transform the structural reduction of taxes from a temporary measure means to help support the development of the company into a long- term management policy. In addition, it is possible to use tax deferral for certain companies with a large overall scale of investment, so as to stimulate enterprises to reform and innovate in the application of new technologies and employment patterns. In addition, attention should be paid to distinguish the tax policies for new business enterprises and high-tech enterprises and small and micro enterprises, reflecting special tax guidance and incentives. For different regions, reference should be made to implement different fiscal encouragement management policies based on different actual conditions. In regions with low comprehensive socio-economic progress, the effect of tax subsidies is significant, so the tax investment in such regions should be increased to attract social funds to make scientific and reasonable investment spontaneously and reduce the financial pressure of company innovation. In regions with better development of digital economy, the government should encourage the market to allocate resources, try to expand the scope of tax options, implement more diversified tax preferences, and try to fully cover every aspect of the development of new business enterprises, fully mobilize the enthusiasm of enterprises, promote the development of enterprises and regulate the employment of enterprises. 5.3. Strengthen the effect of tax policy implementation First of all, simplify the procedures of tax preferences and strengthen the services by innovative means. As most of the transactions of the tax-paying subjects of new business enterprises are not carried out in the fixed actual site, they can be carried out in the simulation network and form value- added circulation tax and other taxes. Therefore, it is possible to implement preferential filing or move the audit and approval affairs to the network application operation platform to reduce the cost and expense of tax preferential appeals for tax payers and enhance the adjustable applicability of management policies. It is possible to design and widely apply the warm reminder function of the online tax declaration application operation platform. With reference to the financial and accounting data information and tax payment data information declared by the company, the tax payers who meet the basic conditions are selected artificially and intelligently, and blocking hints are set up before their declaration this month. Secondly, the basic principles of justice, fairness and openness of taxation should be fully expressed, a social background of harmonious and fair taxation should be established, and the method of approving the fixed amount separately by lot and by industry should be used to ensure the fair and just implementation of taxation policies. In addition, more attention should be paid to the promotion of the policy. When the tax policy is updated, regular publicity and promotion training seminars can be created to improve the financial accounting level and tax payment awareness of the company and assist them to use the tax preferential management policy. 5.4. Strengthen tax collection and management First, strengthen the management of big data. Big data has the advantages of application such as large amount of data information and fast rate, which can provide technical support to clarify the tax payable by workers in new industries, and at the same time, after artificial intelligence big data research and analysis, it can also efficiently clarify the types of economic income income mentioned above. Second, improve the approved levy system for business income. The approved levy of operating income is to stipulate a uniform levy rate or taxable income rate, which will improve the efficiency of tax collection while also focusing on the realization of tax fairness. In addition, strengthen the management of VAT invoices. Standardize the procedures of issuing VAT invoices vouchers for the new industry platform economy, and completely deal with and solve the main problems of insufficient offsetting of the company's input payment tax amount and difficulty in obtaining legal tax deduction vouchers from the tax management level and professional application technology level, so as to reduce the burden of taxation work for enterprises. The relevant tax collection and management standards, especially the invoice issuance behavior activities, should also be applied to the endless new network business to meet the diversified tax needs. For the tax supervision mechanism, it is necessary to improve the credit tax management system and establish a new credit governance system that integrates credit throughout the whole life development stage of the transaction actor and dovetails with the whole control links before, during and after the matter. Promote departmental cooperation and fully implement the credit mechanism of credit incentive for trustworthiness and discipline for failure to trust. At the same time, we should establish a tax source control and sharing mechanism with the help of the mechanism of collaborative governance, and all relevant departments should pay attention to the strategy of implementing comprehensive management tasks in timely exchange and communication, and consolidate and strengthen 189 the statutory responsibility of tax subjects and the statutory responsibility of supervision and management. 6. Conclusion With the change of economic form and technological progress, traditional industries have been impacted, thus giving rise to new industry employment mode. The taxation policy provides favorable external conditions for the development of new industry enterprises. At the same time, it is necessary to pay attention to the problem of labor regulation of new industry enterprises. This paper elaborates the different views of domestic and foreign scholars on the employment of new industry and the role of fiscal policy on the development of new industry enterprises, sorts out some tax policies for the development of new industry enterprises, and based on the perspective of taxation to promote labor regulation, addresses the existing problems of unsound relevant laws and regulations, insufficient tax preferences, inadequate implementation of tax policies and The problems of inadequate tax collection and management have been suggested for improvement. Under the new economic situation and new demands, the profound knowledge of tax policies for the development of new business enterprises in China is helpful to bring into play the positive incentive effect of this management policy and promote the regulation of employment. 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