1. has tax risks, and its affiliated subsidiaries are independent accounting units. After the employee is seconded for free, the relevant expenses of the employee should still be charged to the original company, but the payment made to the seconded unit will lead to the mismatch and irrelevance of the income and expenditure of the original company, which can not be deducted before tax.

2. Mainly the payment of employees' wages involves the payment of personal income tax.

3. The main risk lies in the employee salary risk.

4, need to do the exchange for processing, whose interests who bear.