Whether the labor service is "dispatched" or "outsourced", you have to find out the value-added tax.

(1) Labor dispatch

Labor dispatch refers to the fact that workers sign labor contracts with employers (also known as labor dispatch units), but actually work for employers (also known as units that accept employment in the form of labor dispatch), and the Labor Contract Law applies to labor dispatch.

Therefore, "not seeking for everything, but seeking for use" is a remarkable feature of the labor dispatch system. Obviously, the employer only cares about the use of talents and the work assessment during the use, and all the remaining management work, including the payment of wages, the collection of social insurance, the signing, renewal and termination of contracts, and the handling of related problems and disputes, is the responsibility of the talent dispatch agency, which is what we often say.

(B) Labor outsourcing

Labor outsourcing is the outsourcing of the whole business, and its economic nature is completely different from labor dispatch. Generally speaking, outsourcing some technical and transactional work is called labor outsourcing, and the contract law applies to labor outsourcing.

For example, network service outsourcing, human resource outsourcing, logistics service outsourcing, bank cash escort, and Olympic security services are all labor outsourcing.

Therefore, labor outsourcing earns "working" money.

human resources outsourcing (HRO)

Under a big concept of human resource outsourcing, it is divided into three modules: human resource and human resource outsourcing, personnel affairs outsourcing and human resource management function outsourcing. Human resource outsourcing in a broad sense belongs to labor outsourcing.

For example: job demand analysis, job analysis, recruitment, screening, training, performance evaluation, employee opinion survey, salary and benefits, employee relations and so on.

Among them, most jobs such as job analysis, recruitment, training, employee opinion survey, welfare and salary can be outsourced, and the recruitment needs of middle and low-level personnel in the company are the most complicated and can be outsourced. State statutory welfare, such as pension insurance, unemployment insurance, medical insurance, housing provident fund and other transactional work can also be outsourced.

Therefore, human resource outsourcing earns "service" money.

(4) Construction services

Construction service is a term of the qualification standard of subcontracting enterprises. Construction service includes construction, installation, repair, decoration and other engineering operation services, which is a kind of service for construction.

Therefore, labor services in the construction industry also earn "work" money.

Second, the difference of VAT payment.

(1) Labor dispatch

1, sales confirmation

General taxpayer: the general tax calculation method takes the total price and out-of-price expenses as the sales amount;

General taxpayer: simple tax calculation method, the sales amount is the balance after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them;

Small-scale taxpayers: simply levy taxes in full, with total price and out-of-price expenses as sales;

Small-scale taxpayer: simple differential taxation, with the total price and extra-price expenses obtained, deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them as sales.

2. Applicable tax rate

General taxpayer: general tax method, the applicable tax rate is 6%;

General taxpayer: simple tax calculation method, applicable to 5% tax rate;

Small-scale taxpayers: simple full tax, the applicable tax rate is 3%;

Small-scale taxpayer: simple differential taxation, with a collection rate of 5%.

(B) Labor outsourcing

1, sales confirmation

General taxpayer: the general tax calculation method takes the total price and extra-price expenses obtained as the sales amount;

Small-scale taxpayer: a simple tax calculation method, with the total price and extra-price expenses obtained as sales;

2. Applicable tax rate

General taxpayer: general tax method, the applicable tax rate is 6%;

Small-scale taxpayer: simple tax calculation method, applicable to 3% tax rate.

human resources outsourcing (HRO)

1, sales confirmation

General taxpayer: the general tax calculation method takes the total price and extra-price expenses obtained as the sales amount;

General taxpayer: simple tax calculation method, the sales amount does not include the wages paid to the employees of the entrusting unit and the social insurance and housing accumulation fund paid by the agent;

Small-scale taxpayer: a simple tax calculation method. The sales amount does not include the salary paid to the employees of the client unit and the social insurance and housing accumulation fund paid by the agent.

2. Applicable tax rate

General taxpayer: general tax method, the applicable tax rate is 6%;

General taxpayer: simple tax calculation method, applicable to 5% tax rate;

Small-scale taxpayer: a simple tax calculation method, with a 3% levy rate.

(4) Construction services

1, sales confirmation

General taxpayer: the general tax calculation method takes the total price and extra-price expenses obtained as the sales amount;

General taxpayer: a simple tax calculation method, and the sales amount should be the balance of all the obtained price and extra-price expenses after deducting subcontracting;

Small-scale taxpayer: a simple tax calculation method, and the sales amount should be the balance after deducting the subcontract payment from the total purchase price and other expenses;

2. Applicable tax rate

General taxpayer: general tax method, and the applicable tax rate is11%;

General taxpayer: simple tax calculation method, with a collection rate of 3%;

Small-scale taxpayer: a simple tax calculation method, with a 3% levy rate.