1. Professional contracting and labor subcontracting;
2. Labor service and economic information consultation;
3. Business consulting and investment consulting;
4. Sales of Wujinjiaodian, daily necessities and steel products;
5. Providing labor dispatch services for domestic enterprises;
6. Cargo handling and handling services;
7. Cleaning services;
8. Domestic service, etc.
What's the difference between labor costs and wages?
Wage refers to the labor remuneration paid by the employer or statutory employer to the laborer in the form of money according to laws, industry regulations or agreements with the laborer. Labor remuneration refers to labor remuneration paid according to the quantity and quality of labor providing services. Personal income tax on wages and salaries is calculated at the 7-level excess progressive tax rate, and personal income tax on labor remuneration is calculated at the proportional tax rate.
How to pay a tax on labor costs?
The tax paid for labor services shall be paid according to the income from remuneration for labor services. Personal income tax is paid as follows:
1. If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
2. Taxpayers who obtain business income shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance;
3. If there is no withholding agent, a tax return shall be submitted to the tax authorities within 15 days of the next month after the income is obtained, and the tax shall be paid.
The taxable income is equal to the monthly income minus the exemption of 5,000 yuan, minus the special additional deduction of three insurances and one gold, minus the special additional deduction and minus other deductions determined according to law.
Legal basis:
Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.