O2O下人力資源彈性化應用之研究

網路和手機時代的來臨同時也大大了改變傳統的商業模式和資源運用模式。O2O(online to offline)即是一種新的人力資源利用模式；消費者可以透過網路或手機的資訊平台快速尋找到適合的人力協助生活中大大小小的事物，包括跑腿、排隊、載客、居家清潔、搬家，甚至是到府美容、美髮、美甲等。整體而言，人力資源可以更即時和更有效率地被分配；對使用者而言，人力使用成本可以降低，且人力資源需求可以即時供給，提高生活品質和方便性；對於工作者而言，O2O模式可以讓閒置時間重新分配，且可賺取額外收入，工作者自由度和生活彈性提高。然而，越來越蓬勃發展的O2O模式下也漸漸浮現許多問題：O2O平台業者對於工作者勞資關係的模糊定義、O2O平台對於產業的衝擊及O2O平台無法適用現行法律架構的困境。本研究透過四間O2O公司的個案研究分析出目前O2O公司營運面、市場面和法律面所遇到的困境，並提出以下改善建議：政府應提出更清楚的產業規範，助長O2O產業的發展；政府應重新定義O2O工作者的身份和O2O平台業者的責任範圍，以確保工作者可獲得合理的工作報酬和福利，減少平台業者和工作者的勞資糾紛；政府應重新檢視O2O相關稅務制度，扶植各國O2O平台發展共享經濟，同時在支持新創產業的前提下，使平台繳交合理的營業所得稅；而O2O工作者可以獲取合理的實際報酬外，在稅制部分，可以修改所得稅法第11條，將及其他以技藝自力營生者O2O工作者納入執行業務者範疇，扣除必須成本後繳納綜合所得稅，才能落實租稅公平正義。

關鍵字

O2O ；人力資源彈性化；人力派遣；派遣勞工；需求經濟

並列摘要

The modern internet and mobile era has brought many changes to traditional business models and resource allocation frameworks. The O2O (online to offline) model is an example of an innovative human resource allocation model. Through a web or mobile platform, consumers can search for temporary workers for any type of job, including errand-running, waiting in line, ridesharing, cleaning, house-moving and even home delivery of beauty salon, hairdresser, and manicure services. Overall, human resources can be effectively allocated in real time; for users, hiring costs are decreased, and human resource demands can be quickly fulfilled, greatly increasing quality of life and convenience; for workers, the O2O model is a way to reallocate free time and provide an additional source of income, as well as a highly flexible occupation. However, many problems are coming to light as the O2O industry rapidly develops: unclear definition of labor relations, impact on existing industries, and the impossibility of applying current legal frameworks to the O2O model. Through the study of four different O2O companies, our study discovered and organized a number of challenges facing O2O companies, and made the following conclusions for improvement: governments should provide clearer definitions of the O2O industry, which will greatly aid the growth of the O2O industry; governments should redefine the labor role of O2O workers and the responsibility of O2O platforms so as to ensure that workers receive adequate pay and benefits, which will greatly lessen legal disputes; finally, governments should redefine tax laws under the O2O industry, imposing reasonable laws on international O2O companies, and lowering tax rates of O2O workers to ensure that they receive adequate compensation. Furthermore, under Article 11 of the Income Tax Act, O2O workers should be considered “practitioners of profession” and be taxed according to their actual income (fees and costs deducted) to ensure that they are receiving fair compensation and tax brackets.