Value-added tax rate for human resources services of small-scale taxpayers: 3%
One; Tips for invoicing The difference between human resource outsourcing: There is no problem in charging agency fees for invoicing. General taxpayers issue 6% or 5% special VAT invoices or ordinary tickets, and small-scale taxpayers issue 3% special VAT invoices or ordinary tickets. However, there are disputes over the billing of wages collected and paid on behalf of clients and social insurance and housing provident fund paid on behalf of clients as stipulated in Document No.47. Special VAT invoices may not be issued, but ordinary invoices may be issued.
Second; What code is selected to issue this part of VAT ordinary invoice when actually invoicing? What tax rate do you choose? Controversial! At present, the common invoicing method is to open two invoices, and open an ordinary invoice or a special VAT invoice for the service fee charged, which is named * brokerage agency service * labor fee; The ordinary invoice for collecting and paying on behalf of others is named as * Brokerage Agency Service * Collection and Paying on behalf of others. The tax rate column of ordinary invoice is 0, and the remarks column indicates the payment of social security and provident fund. However, according to relevant regulations, zero tax rate is the first rate of value-added tax, which is mainly applicable to taxpayers' export of goods and cross-border taxable behavior. It is not suitable for invoicing with zero tax rate.
Legal basis: Articles 1 and 3 of Caishui [2065438+06] No.47 stipulate that:
Caishui [2065438+06] No.47 Article 3 Other Policies (1) Taxpayers provide human resources outsourcing services and pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units on behalf of customers and social insurance and housing accumulation fund paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not issue special VAT invoices, but ordinary invoices may be issued.
General taxpayers who provide human resources outsourcing services can choose to apply the simple tax calculation method and pay VAT at the rate of 5%.