Scope of business service fee invoice Scope of business: the business of providing labor and services to the society by using equipment, tools, places, information or skills. China's service industry, according to the classification of national economic industries, refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.
To put it simply, except for the production, sales, processing, repair and replacement of goods, everything else belongs to the service industry, and invoices for the service industry must be issued.
Related reading of service fee invoice business scope
Service fee invoice is a kind of social consumption, and it is an effective voucher for reimbursement, which can be used for reimbursement and tax deduction.
Service tax rate: including business tax 5%, urban maintenance and construction tax 7%, education surcharge 3%, local education surcharge 1%-2%, and local water conservancy construction fund 1%.
Suppose the total service fee income for one month is 100000 yuan.
Business tax = 100000*5%=5000
The last three items are additional taxes and fees for business tax.
Urban maintenance and construction tax =5000*7%=350
Education Surcharge =5000*3%= 150
Local education surcharge = 5000 *1%= 50 (5000 * 2% =100)
Local water conservancy construction fund =5000* 1%=50
How to withhold personal income tax from labor dispatch
Labor dispatch, on the one hand, reduces the training cost of employment enterprises and avoids the risk of layoffs; On the other hand, it enhances the flexibility of employing people. Therefore, it is favored by employers. Then, who will withhold and pay the personal income tax of the labor dispatch workers? How to buckle it?
1. Under normal circumstances, the wages of labor dispatchers are transferred from the employing enterprises to the dispatching enterprises, and then uniformly distributed to the labor dispatchers by the dispatching enterprises.
The Labor Contract Law of People's Republic of China (PRC) stipulates that "the labor dispatch unit is the employing unit referred to in this Law and shall fulfill the obligations of the employing unit to the laborers." Therefore, the dispatched personnel are the "people" of the labor dispatch enterprise, not the people of the employer. Generally speaking, labor dispatch companies have to spend money to support their employees and send them to work.
According to Article 8 of the Individual Income Tax Law, "the individual income tax takes the income as the taxpayer and the enterprise or individual who pays the income as the withholding agent". Therefore, the personal income tax of labor dispatch personnel should be withheld and remitted by the dispatch enterprise according to the wage income.
2. Both dispatching enterprises and employing enterprises pay wages. How to withhold individual tax?
On the other hand, in addition to transferring money from the employing enterprise to the dispatching enterprise, the dispatching enterprise will also pay wages to the dispatched workers, and the employing enterprise may also pay overtime pay, bonuses and benefits to the dispatched workers. How to deal with the situation that both dispatching enterprises and employing enterprises pay wages?
This kind of situation actually belongs to the situation that individuals get their wages and salaries from two or more places. Individuals shall, in accordance with the provisions, choose to settle and declare taxes at the local competent tax authorities where they work and work, and settle personal income tax on wages and salaries, and refund more and make up less
How to write the business scope of the business license before issuing the labor invoice? Scope of business service fee invoice Scope of business: the business of providing labor and services to the society by using equipment, tools, places, information or skills. Including catering, accommodation, tourism, warehousing, storage, leasing, advertising, various agency services, labor services, hairdressing, photography, bathing and various technical services and consulting services.