伴随着企业经营机制的转变和人们择业观念的变化，许多行业的人事管理机制中出现了“非雇员”现象。近年来，各地地税部门在非雇员人员税收管征上也采取了一些相应的措施，诸如代扣代缴、定额征收等方式，取得了一定的成效。但由于企业使用非雇员形式复杂化，支付报酬方式多样 With the change of business mechanism and the change of people’s concept of employment, “non-employee” phenomenon has appeared in the personnel management mechanism of many industries. In recent years, local tax departments around the tax management of non-employees also took some measures, such as withholding and payment, quota collection, etc., and achieved some success. However, due to the complexity of using non-employee forms of enterprises, payment and remuneration are varied