How to invoice and declare tax on flexible employment platform

Flexible employment means that compared with full-time contract employment (fixed full-time), the employment mode is changed into cooperation mode, which is embodied in project outsourcing, business outsourcing, intermediary, subcontracting, dispatching orders and receiving orders, brokerage business and so on. Build a new "employment" model among individuals, platforms and enterprises, and transform the labor, labor and employment relations between individuals and enterprises into cooperative relations. Through the changes in organizational forms, agreements, business processes and rights and obligations, the new model is legal and compliant, and conforms to the relevant policies of the government to guide and promote flexible employment.

Second, the main purpose

Solve the high social security and high risk of full-time employment;

Solve business cooperation without invoices and high taxes;

Increase the actual income of partners reasonably and legally.

Third, the employment model.

Production and operation of natural persons (taxation method)

Suitable for emergencies, part-time projects and freelancers. There is no labor contract relationship between natural person and company. Such as commission, marketing expenses, external part-time staff, etc. (enterprise-employer, platform-subcontractor, individual-contractor). This mode is very simple to operate, with low requirements for individuals, and it is easy to get active cooperation from individuals. We suggest giving priority to this flexible employment model.

Four. Business processing (integrating contract flow, business flow, capital flow and invoice flow)

1. Sign the contract. Enterprises sign cooperation agreements with platforms, and platforms sign cooperation agreements with individuals. Online registration, online registration, no need to come in person.

2. Provide information. Individuals need to provide ID number, bank card number and mobile phone number (consistent with the mobile phone number reserved in the bank card); Flexible employees need to log in * * * to enjoy the online signature of the platform.

3. Task allocation. Enterprises assign projects or tasks to flexible employment platforms.

4. Task commitment. Individuals go to the platform to undertake related tasks and complete them.

5. Task settlement. The platform sends the acceptance and settlement list of platform distribution tasks to enterprises every week or month.

6. Settlement of funds. The enterprise pays according to the list, the funds are remitted to the supervision account of the platform bank, and the platform pays and declares the enterprise income tax of all employees. The enterprise independently distributes it to the payee's account (batch import is supported), and the account is received in real time to ensure the safety of funds.

7. declare taxes. The platform declares individual tax by withholding. (Operating income, no need for annual settlement)

8. Invoice. The platform issues special invoices for 6% value-added tax (invoices for different services, such as consulting services and technical services). , according to the business content and contract agreement), can be used by enterprises for input deduction of value-added tax; After the next month's tax declaration, the platform provides summary or individual tax payment vouchers for each payee.

Verb (abbreviation for verb) Advantages of this model

1, the operation is simple and convenient, and the whole process is completed online.

2. The invoice is true and reliable, and the business complies with tax regulations. Customers can check tax payment records and tax payment certificates at any time.

3. Reduce the employment risk and reshape the employment relationship. The relationship between enterprises and workers is equal cooperation rather than employment.

4. Corporate funds are transferred to the platform, and then paid to individuals by the platform, which belongs to business-to-business transfer to avoid the bank's monitoring of public and private affairs.

5. The cost rate is low. (generally about 2%~3% of the actual amount paid to individuals)

VI. Tax Planning

1, the enterprise does not have a penny social security burden, which isolates the labor and employment risks.

Flexible employment relationship is very different from traditional employment relationship and contract employment relationship. Flexible employees are defined as individual industrial and commercial households or individual operators (part-time employees and flexible employees do not need to apply for business licenses and tax registration of individual industrial and commercial households), and enterprises and platforms do not need to pay social security for them, so enterprises reduce their total wages by 25%~30%.

2. Individuals don't have a penny of tax expenditure and don't need annual settlement.

According to the individual income tax law, income from wages and salaries, income from remuneration for labor services and income from royalties are collectively referred to as comprehensive income, and individual taxes must be calculated and paid on an annual basis. The income of flexible employees is the income of production and operation, and there is no need for final settlement. The platform is authorized by the tax authorities to withhold and remit according to the approved collection method, and the amount withheld and remitted is borne by the platform, which has nothing to do with enterprises and individuals.

Seven. policy paper

1, individual income tax law

2. Regulations for the Implementation of the Individual Income Tax Law

3. Tax Administration Law

4. Entrusted Collection Agreement and Voucher (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2065438+24, 2003).

5, "production and operation income tax payment certificate"

The great significance of positioning the income of flexible employees as the income from production and operation;

1, no need to pay individual income tax on an annual basis, which is completely different from the four comprehensive incomes;

2. You can apply for approval to levy a tax to minimize or even zero the tax burden!

Eight. risk control

1, capital risk. Using a third-party platform for payment requires real-time receipt of funds, supervision of funds, and self-management of banks. It can be distributed in batches to minimize the risk. You can pay a sum of money and try to pay a small amount; The company provides the relevant information of the payee and adopts the non-inductive registration method. (The platform is connected to the online banking payment system. After the customer recharges, the online merchant bank will automatically confirm and recharge the amount to the customer's fund account. The customer's payment password is set by the customer, and the funds are also distributed by the customer. Other ports of the platform do not participate in the distribution; There is no problem of capital retention before everyone realizes the second arrival. )

2. Tax risk is the authenticity of business. Strictly regulate business, fund, finance and bill access control processes to ensure that all links are strictly matched with real business data. Finally, bill flow, capital flow, business flow and contract flow are integrated, and the whole process is safe, legal and compliant. (Choose business, design business and reorganize business, and strictly meet the standards of flexible employment, instead of simply and rudely switching traditional contract employment, labor outsourcing or labor dispatch. )

3. The platform itself. Choose the platform carefully and visit the platform from time to time. (qualification, experience, ability, specialty, risk control measures, transaction volume, software platform, tax depression and policy, local tax inspection and confirmation, etc.). ).)

Nine, the charging standard

The general platform charges 1%~2% of the personal settlement amount (before tax). Considering the deduction effect of value-added tax and additional tax and the individual tax borne by the platform, the platform generally charges 8-9% on the basis of personal settlement amount.

(Among them, the deductible value-added tax, deductible additional tax and individual tax, and the rest are platform service fees. )

X. Case description

A company in Hangzhou contracted short video and micro-film business from Alibaba, and temporarily recruited a group of makeup artists, models and actors from the circle to do animation and scene shooting. After the production task is completed, the project team shall be paid a shooting fee of 6,543,800 yuan per time as agreed in the contract. If the platform charges the platform management fee, then the enterprise should pay 6.5438+0.08 million yuan to the platform.

The platform issues a special invoice of 6% value-added tax to the enterprise, and the platform pays RMB 6,543,800+to the project team. The calculation process is as follows:

Value-added tax deducted by enterprises × ten thousand yuan (additional tax deducted by enterprises ×(7%+3%+2%)= ten thousand yuan (urban construction tax and education surcharge after value-added tax).

10,000 yuan is about 70,000 yuan, accounting for 7% of 6,543,800 yuan. (The approved collection rate of individual income tax is borne by the platform, and has nothing to do with enterprises and individuals.

The actual service fee charged by this platform is about, and the comprehensive cost of the enterprise is 1%. (including individual tax approved)

XI。 Platform selection

After levying social security tax, the social security risk of enterprises has obviously increased. In order to avoid or control risks, people choose labor outsourcing or labor dispatch one after another, the essence of which is to transfer social security risks to labor intermediaries. Once an employee reports a factual labor relationship, the enterprise will bear joint liability with the agency.

In the past two years, the labor intermediary has become the hardest hit area for tax inspection because of falsely issuing special invoices for value-added tax. As a result, social labor service organizations have been transformed into flexible employment platforms.

Because they don't understand the essence of flexible employment and lack the basic knowledge and means of tax planning, they still operate in the way of labor outsourcing or labor dispatch. Advertisements often boast of the "one-click payroll system" and still do the same business of invoicing, selling tickets and paying wages. Its essence is to falsely issue special invoices for value-added tax! This is a huge risk for the ticket-receiving enterprises. Once something happens to those platforms, the enterprise-related input tax must be unconditionally transferred out (paying back the value-added tax) and the cost must be adjusted (paying back the enterprise income tax).

Attachment: Flexible employment is currently applicable to industries and individuals.

Real estate industry: real estate agents, home improvement designers, builders, porters, installers.

Housekeeping industry: Lunar New Year, baby-sitter, health worker, nanny, cleaning and escort.

Property industry: land promotion, investment promotion, cleaning workers, maintenance workers, individual contracted canteens.

E-commerce industry: network celebrities, anchors with goods, WeChat business e-commerce agents, video producers, screenwriters and designers.

Training industry: lecturer, consultant, tutor, conference speaker, employee trainer.

Intensive employment: * * Like traveling, drivers, take-away deliverymen, couriers, technology outsourcing programmers, sorters, packers, off-site processing, electronic assemblers and group performances.

How flexible employment can save the tax pain points of traditional enterprises;

With the launch of the third phase of Golden Tax, many traditional enterprises will face huge fiscal and tax risks. Tax risks faced by traditional enterprises at present;

First, employees post tickets.

Risk index: ☆☆.

Solve the problem: social security cost, tax burden

Operation mode: The bonus or commission part allows employees to make invoices into reimbursement risk points:

1. It is more painful for employees to find invoices, and they can't find the invoices they need to buy.

2. The invoices brought by employees are difficult to enter, and it is difficult to distinguish between true and false.

3. Increase the accounting workload.

Second, the boss's private account.

Risk index: ☆☆☆.

Solve the problem: social security expenses, employee tax

Operation mode: the company has two sets of accounts, and the salary is split, which is paid according to the basic salary and paid to social security. The difference is paid through the boss's private account.

Risk point:

1. Hawkeye system will have a large amount, strong regularity and frequent changes when it is launched in banks.

2, the tax department and the bank data docking, can directly retrieve the bank data.

3. The bank card is at risk of being frozen.

Third, the human resources company price difference ticket

Risk index: ☆☆☆.

Solve the problem: social security expenses, employee tax

Operation mode: the difference is distributed through a third-party human resources company, which issues a general difference ticket.

Risk point:

1. The country is becoming more and more strict in this respect.

2. Because of the inflated number of people, there is a tax risk when being audited by social security.

Four, social security according to the minimum declaration.

Danger index: ★★★★★★★

Solve the problem: the cost of social security

Operation mode: minimum social security payment and full tax declaration risk point:

1. After the social security income tax, the salary should match the social security base.

2. There is a risk of paying back the money after being audited.

Fifth, do high costs.

Danger index: ★★★★★

Solve the problem: enterprise income tax, dividend tax, personal income tax

Operation mode: by increasing cost tickets or acquiring loss-making companies, the profits of enterprises are reduced or even lost. Risk point:

1. Risk is greatly reduced through compliance.

2. If you simply buy invoices, the funds will not enter the drawer's account, which is extremely risky.

3. If the three taxes after the third phase of the golden tax are inconsistent, it will jump and face the risk of tax inspection.

How to solve the above problems, so the flexible employment platform of 20 19 came into being and began to dominate the corporate finance and taxation market.

Flexible employment mode can avoid the above business process risks:

Enterprises sign contracts with Gong Ling platform;

Relevant personnel enjoy the economic platform through the Gongling platform, receive tasks (cross-orders), complete tasks and get paid;

Relevant personnel are regarded as individual industrial and commercial households through the Measures for the Administration of Entrusted Collection, and pay individual production income tax according to the quota of 10%. The monthly income does not exceed 100000 yuan, which is exempt from value-added tax and is not consolidated.

Capital flow:

Enterprises pay to the flexible employment platform, and the flexible employment platform pays to the personnel who take orders on the platform. After paying taxes, the funds are freely disposed of, and the platform issues tax payment certificates to employees;

Invoice process:

The enterprise signed a contract with Gong Ling platform, and Gong Ling platform issued 6 special VAT invoices for the enterprise for deduction; In the whole process, the enterprise only needs three steps (below 1/2/5).

1, sign the contract

The enterprise signed a platform cooperation agreement with Gong Ling Platform.

The enterprise platform signs a platform order agreement (online electronic signing) with part-time or related personnel.

2. Task allocation

Enterprises assign tasks to Gong Ling platform.

Step 3 take on the task

Order takers go to the platform to undertake relevant tasks and complete them.

4. Settlement list

Gong Ling Platform sends the acceptance and settlement list of platform distribution tasks to enterprises every month.

5, enterprise fund settlement

Enterprises pay according to the list, pay on the platform and declare all employee income tax.

6. Invoice

Enterprises that issue 6% VAT invoices on the platform can be used for VAT deduction;

After the next month's tax declaration, Gong Ling Platform will provide each payee with a summary tax payment voucher.

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3%~45% shall apply;

(2) The excess progressive tax rate of 5%~35% is applicable to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

individual income tax law of the people's republic of china rules for its implementation

Article 6 The scope of personal income as stipulated in the Individual Income Tax Law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

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