How many tax points are there to invoice for labor costs?

The invoice of the labor service company is 6 points for the general taxpayer and 3 points for the small scale. Six points and three points are different in the way of collecting value-added tax. If the labor service company is a general taxpayer, the invoice of the value-added tax service fee is 6 points, which is a special invoice. The special invoices for many costs and expenses it receives can also be deducted from the output tax at six points according to the input tax indicated on the invoice, so the actual tax burden is much lower than six points.

The difference between labor service invoice and labor dispatch invoice lies in the different contents, that is, the difference between labor dispatch and labor cost. Labor dispatch is a way of labor service, and labor cost is the cost generated in labor relations. The biggest difference is that they are not the same concept, but related.

1, service mode.

Labor dispatch is a service mode, that is, employment mode, which is the content of labor dispatch signed with the labor service unit when the employer recruits talents. The related expenses here can be called labor expenses or other expenses.

Labor fee is the cooperation fee between two or more parties in labor relations, which can be labor dispatch, labor export or even talent recommendation.

2, in terms of wages and benefits.

Labor dispatch tools are non-technical and temporary, and the salary is not fixed (you can follow the market). The employer and the labor dispatch company only purchase labor relations, and the wages, benefits and insurance premiums paid to the labor dispatch workers belong to the labor expenses paid to the labor service company.

It does not belong to the company's wages and salaries, so it cannot be deducted as wages and salaries before enterprise income tax, nor can it be used as the tax basis for calculating the pre-tax deduction of the three funds.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis:

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.