What is the tax rate for labor outsourcing?

Subjectivity of law: in today's society, in our daily life, we can often encounter labor outsourcing around us, and many people don't know much about it. Then, how to calculate the tax rate of labor outsourcing? How to calculate the tax rate of labor outsourcing "Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on further clarifying the policy of comprehensively pushing forward labor dispatch service and toll deduction of toll roads" (Caishui [2016] No.47): Labor dispatch service policy General taxpayers can provide labor dispatch service according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on comprehensively pushing forward the pilot of changing business tax to value-added tax (Caishui [2065438+). You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method. Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices. Labor dispatch service refers to the service that the labor dispatch company sends employees to the employer to accept the management of the employer and work for it in order to meet the needs of various flexible employment of the employer. The difference between labor outsourcing and labor dispatch Labor outsourcing is not a form of employment, and its legal definition is called "contracting". Outsourcing contract is a business form stipulated by law, and labor dispatch is only a form of employment stipulated by the labor contract law, which is essentially different. Based on this, the two cannot be considered together. Labor outsourcing means that an enterprise outsources part of its business or functional work to relevant institutions, who arrange their own personnel to complete the corresponding business or functional work according to the requirements of the enterprise. Labor dispatch refers to a form of employment in which the employer and the labor dispatch unit sign a labor dispatch agreement and the labor dispatch unit sends personnel to the employer to engage in the work arranged by the employer. The similarity between labor outsourcing and labor dispatch is that neither the employer nor the contracting unit signs labor contracts with the workers. Their difference is: 1. The applicable laws are different. Labor contract law is applicable to labor dispatch, and contract law is applicable to labor outsourcing. 2. Labor contracting units can be individuals, legal persons or other units. (It is not recommended to outsource to individuals. In practice, individual outsourcing is often judged as labor relations. The labor dispatch unit must be a legal entity established in strict accordance with the relevant provisions of the Labor Contract Law and the Company Law, with a registered capital of not less than 2 million yuan; All the work done by laborers is the business or functional activities of enterprises. 3. The responsible subjects of labor management are different. This is the main difference between the two. The contracting enterprise does not directly manage the employees of the labor contracting unit, and its work organization form and working time arrangement are determined by the labor contracting unit itself; The employees of the labor dispatch unit must arrange their work according to the work organization form and working time determined by the employing unit. 4. Labor outsourcing is generally settled according to the pre-determined labor unit price and the workload completed by the labor contractor, and the contracting object is generally "things"; Labor dispatch is generally based on dispatch time and cost, and the cost is settled according to the agreed number of dispatchers. The object of contract is generally "person". 5. The consequences of breaking the law are different. The labor contracting unit does not assume any responsibility for the employees of the labor undertaking unit. The contract law is applicable to labor outsourcing, and the defaulting party shall bear civil liability for compensation in addition to the liability for breach of contract agreed in the contract. In the process of labor dispatch, if damage is caused to the dispatched workers, the labor dispatch unit and the employing unit shall bear joint and several liability for compensation according to the Labor Contract Law. In practice, enterprises should pay attention to the following matters when signing labor outsourcing contracts and labor dispatch contracts: 1. The name of the contract must indicate whether it is a labor outsourcing contract or a labor dispatch contract. 2. Make clear the object and settlement method of the contract, whether the object of the contract is "things" or "people", and whether the settlement method of expenses is workload or service time. 3. Clear the management responsibility of workers. The labor outsourcing contract may require the labor contractor to abide by the safety management and rules and regulations of the contractor; However, it should be noted that the contractor is responsible for the arrangement of workers' working hours and work contents. In the labor dispatch contract, the employer requires the labor dispatch unit to sign a labor contract with the laborer. In the dispatch agreement, in accordance with the requirements of the Labor Contract Law, the number of dispatched posts and personnel, the dispatch period, the amount of labor remuneration and social insurance premiums, the payment method, and the responsibility for violating the agreement are stipulated, and it is clear that the labor dispatch unit shall inform the dispatched workers of the contents of the labor dispatch agreement. In the labor outsourcing contract, the tax financial treatment is agreed, which explains the tax treatment of labor expenses. It can be agreed that the expenses paid by the enterprise are tax-included, and the contractor is required to provide invoices. It is stated in the labor dispatch contract that the wages and taxes of the workers shall be borne by the workers themselves, and the settlement of the dispatch expenses of the enterprise may stipulate the tax and invoice treatment. It should be reminded that according to Article 94 of the Labor Contract Law, if individual contractors recruit workers in violation of the provisions of this law and cause damage to workers, contracting organizations and individual contractors shall be jointly and severally liable for compensation. Therefore, it is best for enterprises to find legal entities as contractors to reduce risks. Objectivity of law: Article 4 of the Provisional Regulations on Value-added Tax, except under the circumstances stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. If the current output tax is less than the current input tax, the insufficient amount can be carried forward to the next period for further deduction.