税收公平是税制建设最重要的原则之一,但是,目前我国营业税及其附加针对应税劳务的规定,使得非自雇型灵活就业者的税收负担超过了正规就业者。这种非公平的税收待遇带来了一系列的负面影响。因此,建议取消对个人提供劳务征收营业税及附加的税收规定,以体现税收公平,促进灵活就业,缓解我国就业紧张形势,促进和谐社会的建设。 Tax fairness is one of the most important principles in taxation system construction. However, the current business tax in our country and its addition to taxable labor service make the tax burden of non-self-employed flexible workers exceed the regular employment. This unfair tax treatment has brought a series of negative effects. Therefore, it is proposed to abolish the business tax and additional tax provisions on the provision of labor services to individuals in order to reflect fair taxation, promote flexible employment, ease the employment tension in our country and promote the building of a harmonious society.