Abstract:  Affected by the Internet economy and the new concept of employment, flexible employment has surged in Chinese labor markets in recent years, leading to emerging new business forms, models and organizations that can provide one-stop comprehensive services for all parties involved. Compared with other forms of flexible employment, the form of comprehensive services has an edge for handling tax deduction of employer enterprises, reducing the labor cost in the flexible employment market, giving full play to the Internet shared economy and inclusive economy and so on. But meanwhile, since the form of comprehensive services for flexible employment has just emerged without much experience, it has been confronted with rising new problems accompanied by new phenomena, such as vague positioning of the principal parts, inefficient multiple department supervision, increased risks of tax supervision, insufficient and untimely guarantee of labor, and security problems like the leakage and abuse of data. Therefore, it is imperative to enhance the-rule-of-law guided ways of thinking, perfect institutional tools, optimize tax supervision by adopting data-driven governance, promote the establishment of multi-governance coordinated mechanism, update the protection system of labor rights and interests by the “three-way-partitioning method” and standardize the development of the new business form with full-process data and information protection. Coordinated efforts in multiple dimensions and with diverse tools are called for to guarantee the healthy development of the new form of comprehensive services for flexible employment in a scientific manner.

Key words: comprehensive services for flexible employment, new forms of employment, legal risks, three-way-partitioning of labor relations