1. Generally providing labor dispatch services, the full amount can be taxed at the rate of 6% according to the general tax method, and the difference can be taxed at the rate of 5% according to the simple tax method;

2. Small-scale taxpayers providing labor dispatch services can be taxed in full at the rate of 3% according to the simple taxation method, or the difference can be taxed at the rate of 5% according to the simple taxation method.

Differential taxation was originally the policy provision of business tax, that is, taxpayers deducted the prescribed project price paid to other taxpayers from the total price and extra-price expenses obtained to calculate tax payment.

After the reform of the camp, the expenses paid to other taxpayers shall be calculated according to the regulations and deducted from the output tax. However, due to the wide range of deduction of the original business tax difference, many industries have retained the tax difference after the reform of the camp.

Legal basis:

Measures for the implementation of the pilot reform of business tax to value-added tax

Article 14

The following situations are regarded as sales services, intangible assets or real estate:

(a) units or individual industrial and commercial households provide services to other units or individuals free of charge, except for public welfare undertakings or for the public.

(2) A unit or individual transfers intangible assets or immovable property to other units or individuals free of charge, unless it is used for public welfare or for the public.

(3) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 15

VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero.

The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 16

The VAT rate is 3%, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.