1. Small-scale taxpayers who provide labor dispatch services can calculate and pay value-added tax at the rate of 3% according to the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), with the total amount of extra-price expenses obtained as sales.

2. You can also choose to pay the difference tax, so that the total price and extra-price expenses obtained are sales after deducting the wages and benefits paid by the employing unit to the dispatched employees and handling social insurance and housing accumulation fund for them, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method.

3. Taxpayers who choose to pay the differential tax shall be paid wages, welfare and social insurance, housing accumulation fund and other expenses by the employing unit for the dispatched employees. No special VAT invoice may be issued, but ordinary invoices may be issued.

4. Labor dispatch service refers to the service that the labor dispatch company sends employees to the employer to accept the management of the employer and work for it in order to meet the needs of various flexible employment of the employer.

Extended information 1. In my own name, I went to the tax bureau to invoice the service fee:

1, go to the tax bureau to issue an invoice for personal services, and only pay personal income tax. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.

2. If the one-time income from labor remuneration is particularly high, the method of additional collection shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%.

2. Issue invoices in the name of individual industrial and commercial households and labor service companies, and then pay business tax at the rate of 5.65%.

Official website, State Taxation Administration of The People's Republic of China-Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on further clarifying and comprehensively promoting the toll road labor dispatch service and toll deduction policy in the pilot project of changing business tax to value-added tax.