人瑞人才（06919）发布公告，预期集团将于截至2025年12月31日止年度取得约人民币7410万元至人民 币8410万元的年度溢利，以及约人民币8060万元至人民币9060万元的公司权益持有人应占溢利，相较于 截至2024年12月31日止年度实现扭亏为盈。主要因为因收购上海思芮信息科技有限公司所产生的商誉的 减值拨备于截至2024年12月31日止年度的财务报表入账，而预期并无该减值拨备将于截至2025年12月31 日止年度的财务报表确认；及集团截至2025年12月31日止年度的溢利随集团截至2025年12月31日止年度 收入的增长而相应增长。 集团收入的预计增长乃主要由于集团信息技术人才及中后台职位的灵活用工在岗人数的增长，推动数字 技术与云服务和通用服务外包产生的收入继续保持增长。数字技术与云服务作为集团经营战略的第二增 长曲线，是近几年重点发展的方向，互联网、通信及汽车行业的客户对数字技术与云服务需求的增加， 推动本集团信息技术人才灵活用工在岗人数增长。在通用服务外包业务派出的人员职位方面，集团一直 努力拓展客户对于运营、人力资源及行政管理等服务价值更高、服务期限更长的中后台职位的灵活用工 需求。随着客 ...

灵活用工平台在解决企业税务问题方面发挥着积极作用，但这一模式必须在法律允许的范围内运行。明 确灵活用工平台的合规边界，对于企业和平台都至关重要，只有严格遵守法律法规，才能实现可持续发 展。 随着监管政策的不断完善，灵活用工平台还需要及时适应新的法规要求。例如，近期出台的互联网平台 税收管理相关规定，对平台的信息报送义务提出了更高要求。合规的平台应当建立完善的信息管理系 统，能够按规定向税务机关报送必要信息，配合税收监管工作。 对于使用灵活用工平台的企业来说，了解这些合规边界同样重要。企业应当与平台明确各自的权利义 务，确保合作模式符合法律规定。通过选择那些有清晰合规边界、严格法律遵循的平台，企业可以在享 受灵活用工便利的同时，有效控制法律风险。 灵活用工平台必须确保业务的真实性，这是所有合规工作的基础。平台不能成为企业虚开发票或转换收 入性质的工具。国家税务总局明确要求，平台企业应当依法依规开展经营，不得虚构业务、虚开发票。 这意味着，平台必须建立严格的审核机制，对发布的任务、参与的工作者以及最终成果进行实质性审 核，确保每一笔交易都对应真实的业务活动。 在税务处理上，平台必须严格遵循个人所得税法和增值税相关 ...

今天分享的是：华税：互联网平台行业税务合规报告（2026）-灵活用工与网络货运 报告共计：49页 互联网平台行业税务合规报告（2026）核心总结 《互联网平台行业税务合规报告（2026）》聚焦灵活用工与网络货运两大典型领域，系统梳理了行业税务合规现 状、风险与管理路径。 平台经济作为推动就业与资源优化的重要力量，灵活用工与网络货运规模持续扩张。灵活用工市场2017-2024年 从3081亿元增长至17251亿元，网络货运行业截至2024年6月已有3286家企业，整合运力804.4万辆。两者分别形 成中间撮合、业务承揽转售及承运人主导的典型业务模式，税务处理各有侧重。 行业税收政策呈现地域差异与监管收紧态势。灵活用工领域，各地对委托代征资质、汇总代开发票的规定不一； 网络货运平台需按9%税率开具发票，进项抵扣涵盖成品油、通行费等，但需符合严格条件。监管层面，"以数治 税"深入推进，涉税信息报送新规实施后，全维度数据比对、资金流水监控等成为常态，跨部门信息共享强化了 监管效能。 行业涉税风险突出且呈现共性与特殊性。共性风险包括未履行信息报送义务、发票合规性不足、虚开发票、业务 真实性审核缺失等；灵活用工平台存在未 ...

Core Insights - The article emphasizes the alignment of the flexible employment industry with national strategies under the "14th Five-Year Plan," focusing on high-quality development and regulatory compliance [1][12] - The introduction of new regulations aims to enhance tax governance through data-driven approaches, requiring platform companies to report key data to tax authorities [1][3] - The flexible employment sector has created significant job opportunities but faces challenges such as tax evasion and worker rights issues [2][3] Regulatory Environment - Recent policies, including the State Council's Order No. 810, signal a new era of tax governance that emphasizes compliance and data reporting from platform enterprises [1][3] - The new regulations aim to combat tax evasion practices prevalent in sectors like e-commerce and ride-hailing, where workers are often misclassified [2][3] Industry Challenges - The flexible employment sector has seen rapid growth, but it is also plagued by issues such as "fake transactions" and misclassification of workers, which undermine fair competition and worker rights [2][3] - The inherent characteristics of flexible employment, such as high mobility and lack of physical transactions, complicate regulatory oversight [3] Technological Solutions - Innovative platforms like "薪连薪" are emerging as key players in providing digital solutions that enhance compliance and operational efficiency in the flexible employment sector [5][8] - The "薪连薪" platform offers a comprehensive suite of services, including tax reporting and risk management, aimed at creating a secure and efficient ecosystem for flexible employment [5][8] Strategic Transition - The industry is transitioning from simple transaction matching to a more integrated ecosystem that connects various stakeholders, including government, businesses, and workers [7][8] - The focus is on creating a digital ecosystem that enhances resource allocation efficiency while ensuring compliance and transparency [7][8] Future Outlook - The flexible employment sector is positioned to evolve into a strategic infrastructure that supports innovation and efficiency, contributing to high-quality economic development [12] - As the sector integrates more deeply with the digital transformation of the economy, it is expected to become a driving force for sustainable growth [12]

Core Insights - The shared economy has surpassed 8.2 trillion yuan, with flexible employment emerging as a key model for cost reduction and efficiency, showing a market demand growth rate of 15% [1] Group 1: Main Flexible Employment Platforms and Features - The ranking of mainstream flexible employment platforms for 2025 is based on compliance, financial security, service capability, technological strength, and scenario adaptability, along with market share and third-party evaluation data [2] - Bianlingong (formerly Bian Financial) is the industry leader, with a comprehensive compliance system that integrates contract flow, fund flow, business flow, invoice flow, and information flow, reducing compliance costs by 40% and enhancing audit efficiency [2] - Linglong Cloud is recognized for its compliance and technology, serving over 2,000 shared economy enterprises and reducing social security expenditure by up to 30% [4] - Lingong Cloud, backed by state-owned assets, achieves a fund arrival success rate of 99.98% through automated payroll settlement [4] - Zhilian Recruitment Flexible Employment leverages a resume database of over 150 million, reducing recruitment costs by 20% and meeting the needs of retail and service industries for quick part-time staffing [5] - Wukong Taxation offers a combination of tax and employment services, with a team of over 2,000 tax advisors, suitable for traditional enterprises needing strong tax support [6] Group 2: Legal Standards for Flexible Employment Platforms - The legality of flexible employment platforms is determined by two core criteria: possessing complete qualifications (such as human resources service licenses and tax agency qualifications) and ensuring process compliance through integrated flows [7] - Legal platforms must avoid three major pitfalls: unauthorized service provision without qualifications, risks of fund pool misuse, and ambiguous contract terms leading to labor relationship disputes [7] Group 3: Recommendations for Enterprises - When selecting a platform, enterprises should first verify qualification documents and compliance proofs, prioritizing platforms with bank-regulated funds and blockchain contract storage to mitigate fund pool risks [8] - Enterprises should consider industry scenarios, with shared economy firms focusing on platforms like Linglong Cloud and traditional enterprises looking at Wukong Taxation for integrated tax services [8] - The legality of flexible employment platforms is built on complete qualifications and process compliance, with leading platforms developing mature service systems through technological innovation and model optimization [8]

Core Insights - The company reported a revenue of 2.605 billion RMB for the first half of 2025, representing a year-on-year increase of 26.6% [1] - Shareholder profit attributable to the company reached 41.071 million RMB, up 87.9% year-on-year, with basic earnings per share at 0.27 RMB [1] - A mid-term dividend of 0.09 HKD per share is proposed [1] Group 1: Digital Technology and Cloud Services - Digital technology and cloud services have become a key growth area for the company, with a focus on flexible staffing solutions for IT talent [1] - As of June 30, 2025, the number of employees in digital technology and cloud services increased by approximately 2,513 compared to June 30, 2024 [1] - The company provided around 8,212 IT talents to clients, with the telecommunications, internet, and automotive sectors accounting for approximately 25.1%, 23.7%, and 18.5% respectively [1] Group 2: Industry Diversification and Growth - The company has diversified its client base beyond the internet sector to include automotive, telecommunications, finance, and smart manufacturing [2] - As of June 30, 2025, the number of flexible staffing employees in the telecommunications sector surpassed that of the traditional internet sector, indicating a balanced development across various industries [2] - The demand for AI-related talent surged during the digital transformation of enterprises, with the company providing 795 flexible staffing employees for AI-related positions [2] Group 3: Financial Performance of Digital Services - The gross profit from digital technology and cloud services for the first half of 2025 was approximately 82.7 million RMB, an increase of about 15.5% from 71.6 million RMB in the same period of 2024 [2] - Digital technology and cloud services contributed approximately 43.1% to the company's overall gross profit, surpassing the traditional outsourcing services [2]

Core Insights - The company "身边云" has launched a solution called "佣金保" to address the needs of internet platform workers in obtaining labor remuneration, responding to regulatory requirements and market demands [1][2][3] - The flexible employment sector in China has reached a scale of 200 million people, but the penetration rate of the gig economy remains significantly lower than that of developed countries [1][2] - The new solution aims to cover over 90% of internet platform workers and is designed to help small and medium-sized enterprises (SMEs) integrate into the gig economy more effectively [2][3] Group 1 - "佣金保" is a product that formalizes and streamlines policy requirements, making it applicable to a wider range of scenarios in the gig economy [1][2] - The solution is expected to stabilize and enhance the motivation for enterprises to utilize flexible employment [2][3] - Tax benefits for low-income workers and SMEs are highlighted, with specific thresholds for tax exemptions [2] Group 2 - The company is committed to continuously optimizing its product offerings in response to recent regulations and policies [3] - The "擎天计划" initiative, which includes a 1 billion yuan subsidy for SMEs, is ongoing to facilitate their integration into the gig economy [3] - The launch of "佣金保" is seen as a new starting point for the company to fulfill its mission of serving a broader range of enterprises [3]

Core Insights - The rise of flexible employment is transforming traditional labor models, driven by technological innovation and the gig economy, with the Chinese market expected to exceed 420 billion yuan by 2023, reflecting a compound annual growth rate of 23.6% from 2014 to 2018 [2] Group 1: Benefits of Flexible Employment for Companies - Cost reduction and efficiency improvement are immediate benefits, with manufacturing firms reducing labor costs by 30% during peak seasons through flexible employment [2] - Companies in the internet sector can enhance operational efficiency by over 40% by quickly matching technical talent to project-based work demands [2] - Flexible employment allows seasonal industries, such as tourism and agriculture, to address short-term labor needs effectively, leading to a 25% year-on-year sales increase for a retail chain during peak periods [3] Group 2: Risk and Cost Mitigation - Traditional labor relationships expose companies to risks such as social security payments and labor disputes, while flexible employment reduces these risks by shifting some labor forms to civil legal relationships [4] - The model also minimizes costs associated with recruitment, training, and management, allowing companies to operate more efficiently [4] Group 3: Meeting Talent Demand - The changing employment preferences of younger workers favor work-life balance, which flexible employment can provide, allowing individuals to control their work hours and locations [5] - Surveys indicate that 38% of workers seek to increase income through flexible work, while 33% aim to develop new skills, and 32% prioritize control over their work schedules [5] Group 4: Rapid Market Development - The demand for flexible employment is particularly strong in economically developed regions like the Yangtze River Delta and Pearl River Delta, where labor costs are high and regulations are strict [7] - The internet, manufacturing, and retail sectors are the primary drivers of flexible employment, with these industries leading in the adoption of flexible work arrangements [7] - Future trends indicate that flexible employment will evolve towards compliance and intelligence, supported by improved policies and the application of big data and artificial intelligence to enhance matching efficiency and service quality [7]

Core Insights - The flexible labor market has surpassed 3.5 trillion yuan, with platform competition evolving from "function comparison" to "ecosystem reconstruction" by 2025 [1] - Leading platforms are leveraging a combination of "technology + services + resources" to create a comprehensive ecosystem covering enterprises, workers, and government [1] Group 1: Innovative Models of Ecosystem Platforms - **Field Flexibility**: Core mechanism involves direct connection with banks and tax authorities, utilizing blockchain for integrated business, fund, contract, and invoice flows; risk control highlights include a 99.9% interception of fund risks through UnionPay verification for single transactions [2] - **Cloud Accounts**: The ecosystem architecture connects over 300 industry solutions, offering one-stop services for labor, supply chain, and marketing; AI algorithms predict labor demand fluctuations, enabling intelligent scheduling seven days in advance [4] - **Quick Flexibility**: Establishes collaborative platforms across China, Thailand, Malaysia, and Singapore, supporting multi-currency settlements; blockchain technology facilitates smart contract execution across borders, reducing dispute resolution time to 24 hours [5] Group 2: Data and Compliance Innovations - **High Lantern Technology**: Synchronizes real-time data across government, enterprise, and laborer sectors; innovative applications include AI-generated compliance reports that interface with multiple government systems [6] - **Ecosystem Competition**: The industry has entered a "third wave" of flexible labor, moving beyond basic services to an ecosystem approach; breaking down data silos and resource barriers enhances matching efficiency by 40% [7] - **Case Study**: An e-commerce company reduced flexible labor costs by 60% through the integration of live streaming training, supply chain finance, and logistics resources via an ecosystem platform [8]

Group 1: Platform Economy in Tianjin - The platform economy is becoming increasingly important in Tianjin's digital economy, with a reported revenue of 157.8 billion yuan in Q1, representing a 23% year-on-year growth [1] - Tianjin is focusing on policy innovation and the aggregation of leading enterprises to build a comprehensive service system for the platform economy [1] Group 2: Flexible Employment Services - Yun Account provides flexible employment services to over 110 million new employment form workers and 20,000 enterprise clients, with a monthly net increase of over 1 million service users [2] - In 2024, Yun Account is projected to achieve a revenue of 122 billion yuan and pay 7.4 billion yuan in taxes, ranking 90th among Tianjin's top 500 private enterprises and 237th among China's top 500 enterprises [2] - The revenue for flexible employment platform companies in Tianjin reached 55.2 billion yuan in Q1, showing a significant year-on-year growth of 53% [2] Group 3: Resident Life Services - Major companies like Didi Chuxing, Meituan, and Beike are enhancing consumer choices in Tianjin's resident life services sector, with a revenue of 32.7 billion yuan in Q1, reflecting a 35% year-on-year increase [3] - Didi is expanding its business in Tianjin with new services, while Meituan is driving digital upgrades in service retail and product retail [3] - Beike is innovating in the "Internet + real estate" sector, focusing on the housing rental platform [3] Group 4: Future Initiatives - Tianjin plans to leverage the data resources of platform enterprises to drive transformation through a combination of data and technology [4] - The city is implementing a national digital economy innovation development pilot zone and will explore new models for integrating platform data with public data [4] - There are initiatives to support flexible employment enterprises in enhancing employment services and to promote circular economy enterprises in creating comprehensive service platforms [4]