摘要
规避过劳死不仅是民生问题,更是维护我国劳动力合理结构,助力经济新常态发展的重要因素。本文以经济分析法学为研究工具,阐明过劳死的规制困境:即加班工资计算基数不科学、处罚力度偏轻。为此,本文提出以用人单位为主体,以加班时间和加班工资为客体,在立法层面明确加班工资计算基数、引入加班工资的税法规制,提高非法延长劳动时间的处罚标准。在执法层面,加强税务部门与劳动监察部门信息共享,通过《劳动法》与《企业所得税法》的有机结合并从实践的角度提出规制过劳死的法律方案。
Avoiding karoshi is not only a livelihood issue,but also an important factor to maintain the rational structure of China’s labor force and contribute to the development of the new normal economic situation.Taking economic analysis jurisprudence as a research tool,this paper expounds the dilemma of karoshi regulation:that is,the basis of overtime wage calculation is not scientific and the punishment is light.To this end,this paper puts forward that the employer as the main body,overtime time and overtime pay as the object.This paperclarifies the basis of overtime pay calculation base and the introduction of overtime pay tax regulations and improve the illegal extension of labor time punishment standards in the legislative level.At the law enforcement level,it’s necessary to strengtheninformation sharing between tax authorities and labor inspection departments.Through the organic combination of labor law and the Enterprise Income Tax Law,the legal scheme to regulate karoshi is put forward from the practical point of view.
作者
邹开亮
王霞
ZOU Kai-liang;WANG Xia(School of Humanities and Social Sciences,East China Jiaotong University,Nanchang 330013,China)
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2021年第6期89-92,共4页
Journal of Qiqihar University(Philosophy & Social Science Edition)
作者简介
邹开亮(1978-),男,副教授,硕士。主要从事竞争法、知识产权法研究;王霞(1993-),女,在读硕士。主要从事劳动法研究。
