1, labor dispatch may not pay social security or pay less.
At present, the domestic social security premium is too high, and it is inevitable for enterprises to have this idea. Especially in many manufacturing enterprises, front-line workers go to labor dispatch. Therefore, even if the company's social security comes to check one day, it doesn't matter if all my employees' social security accumulation funds are full, and they won't sign with me if they haven't paid them.
2. The laborer is unprepared.
In fact, now the society is talking about social equity, and state government agencies do the worst in many places. For example, employees who are not prepared by universities, central enterprises and institutions must not sign contracts with these units. No way, these employees can only be dispatched!
3. Labor costs are deducted from the cost.
Here we focus on several industries: construction and installation and real estate. These industries make false invoices for enterprise services, increase expenses and achieve the purpose of evading income tax.
After the reform of the camp, the value-added tax burden of many Jian' an enterprises has risen instead of falling. The very important reason is that the management of these industries was very irregular in the past, and the expenditure of many enterprises was not invested. After the reform of the camp, they can only get special invoices for VAT deduction, but the management of special invoices for VAT is not as loose as it was in the business tax era!
Legal basis:
Measures for the Administration of Pre-tax Deduction Vouchers of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28)
Article 9: The expenses incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"). If the other party is a unit that does not need to go through tax registration according to law or an individual engaged in small-scale sporadic business, it shall be deducted before tax on the basis of invoices or receipts and internal vouchers issued by the tax authorities. The receipts shall contain the payee's name, personal name and ID number, expenditure items, payment amount and other relevant information.
The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice 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.