The sales of human resources outsourcing in brokerage services do not include the wages paid to employees of client units and the social insurance and housing accumulation fund paid by agents.
The general taxpayer takes the total price and extra expenses as the sales amount, deducting the wages paid to the employees of the entrusting unit and the social insurance and housing accumulation fund paid by the agent, and the applicable tax rate is 6%. You can also deduct the wages paid to the employees of the entrusting unit and the social insurance paid by the agent from the total price and extra expenses obtained, and apply the simple tax calculation method to calculate and pay the value-added tax at the tax rate of 5%.
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:
1, agricultural products such as grain, edible vegetable oil and edible salt;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;
5. Other goods specified by the State Council.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.
(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.
The adjustment of tax rate is decided by the State Council.