How to fill in the articles of association of the labor dispatch company?
Operation mode of articles of association of labor dispatch company: 1. Basic information, including company type (limited company), economic nature (state-owned or private), number of employees, registered capital, major projects and mode of operation (wholesale or retail). 2 production and operation, including asset size (total assets), main business, market area, average sales revenue in recent years, profit or loss. 3. Development direction, including the continuous improvement of marketing management mechanism, product innovation and the next step of market development. First, the business model of the labor dispatch company The business model of the labor dispatch company is similar to an intermediary platform. Employers get the needed labor through labor dispatch companies, and workers get labor opportunities through this platform. Under normal circumstances, it is a form of employment in which a labor dispatch company signs a labor contract with a laborer and dispatches the laborer to another employer, and the employer pays the service fee to the dispatching agency. Second, there are several key points to understand. 1. The dispatched employee is not from your company and has no labor contract relationship. 2. What the dispatched employees do is arranged by your company, which means that your company is responsible for managing the dispatched employees, arriving late and leaving early, and so on. 3. When your company pays the other party's labor fee as agreed, it should obtain the invoice as the legal deduction voucher. The biggest difference between labor dispatch service and other consulting services is that labor dispatch service is based on service time. If you are not satisfied with the dispatched employees, you can change people, but one day at a time. Consulting service is based on the completion of the project. For example, the contract stipulates that you must design the scheme before the project acceptance. In practice, employers regard labor dispatch as a way to reduce costs, avoid taxes and avoid employment risks. Three. Tax treatment It is enough for the employer to include the corresponding costs and expenses after receiving the invoice. VAT invoices can be deducted, but ordinary invoices cannot be deducted. The tax treatment of labor dispatch companies is more troublesome, because labor dispatch companies have to send employees to the company and pay social security. If a special VAT invoice is issued according to the total income, the tax will be a bit high. Therefore, the labor dispatch company can choose the differential tax, and the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the labor dispatch employees, and the balance after handling social insurance and housing provident fund for them, can be used as the tax basis. The collection rate is 5%. Because VAT is not paid for the deductible part, only ordinary VAT invoices can be issued for the deductible part, and special VAT invoices can be issued for the difference part.