Individual tax on the wages of labor service companies shall be calculated and levied according to the excess progressive tax rate of 3% to 45%. Taxable income applicable to this tax rate = taxpayer's wage income in the current year-various social insurance premiums-expenses of 60,000 yuan-various deductions.
Legal objectivity:
Article 57 of the Labor Contract Law of People's Republic of China (PRC) shall meet the following conditions: (1) The registered capital shall be no less than RMB 2 million; (2) Having a fixed business place and facilities suitable for conducting business; (3) Having a labor dispatch management system that complies with the provisions of laws and administrative regulations; (4) Other conditions stipulated by laws and administrative regulations. Engaged in labor dispatch business, it shall apply to the labor administrative department for administrative license according to law; If it is approved, it shall go through the corresponding company registration according to law. Without permission, no unit or individual may engage in labor dispatch business.