Can human resource outsourcing be taxed according to the difference?
A: Human resource outsourcing can be taxed differently.
Taxpayers provide human resources outsourcing services and pay value-added tax according to brokerage services. The salary paid to the employees of the client unit and the social insurance and housing accumulation fund paid by the client unit are not included in the sales scope. The wages collected and paid by the client and the social insurance and housing accumulation fund paid by the agent can be issued with corresponding ordinary invoices, but special invoices for value-added tax are not allowed.
For ordinary taxpayers to provide human resources outsourcing services, they can choose the simple tax method to collect value-added tax, and the applicable tax rate is 5%.
Whether it is a general tax method or a simple tax method, human resource outsourcing can be taxed according to the difference.
How to invoice human resource outsourcing?
Taking ordinary taxpayers as an example, human resource outsourcing companies can choose the following methods to issue invoices:
1. Directly issue ordinary invoices in full, and enjoy differentiated tax policies. Note that the downstream can't deduct the input.
2. Special VAT invoices shall be issued for the income part, and ordinary VAT invoices shall be issued for the sales deduction part. Enjoy the differentiated tax policy, and the downstream can only partially deduct the input with special invoices.
3. If the pilot taxpayer chooses the differential tax to calculate the sales amount and deduct part of the expenses, it can issue an ordinary invoice, but it cannot issue a special VAT invoice. However, if the differential tax is not selected, a special VAT invoice will be issued for all income. Downstream is used to fully deduct the input.
Accounting entries of differential tax payment in human resources companies
Debit: accounts receivable
Loan: income from main business
Taxes payable-VAT
Debit: main business cost
Taxes payable-VAT (output tax deduction)
Loan: wages payable to employees.
Knowledge expansion: accounting treatment of labor dispatch differential tax
What items are subject to differential taxation?
Differential taxation applies to: human resource outsourcing services, financial leasing and financial leaseback services, construction services, labor dispatch services, safety protection services, air transport enterprises, passenger station services provided by general taxpayers, financial commodity transfer, real estate development enterprises, financial commodity transfer, etc.