I. Labor Dispatching Service Policy
General taxpayers providing labor dispatch services may, in accordance with the relevant provisions of the Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot reform of business tax to VAT (Caishui [2016] No.36), take the total price and extra-price expenses obtained as sales, and calculate and pay VAT according to the general taxation method; You can also choose to pay tax by the difference, so that the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
Small-scale taxpayers providing labor dispatch services may, in accordance with the relevant provisions of the Notice of the Ministry of Finance _ State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot reform of business tax to VAT (Cai Shui [2016] No.36), take the total price and extra-price expenses obtained as sales, and calculate and pay VAT according to the simple taxation method at the rate of 3%; You can also choose to pay tax by the difference, so that the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method. Taxpayers who choose to pay the difference tax shall collect from the employing unit the expenses for paying the wages and benefits of the dispatched employees and handling social insurance and housing accumulation fund for them, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.
Second, other policies
(1) Taxpayers who provide human resources outsourcing services pay value-added tax according to brokerage services, and their sales do not include wages paid to employees of client units on behalf of clients and social insurance and housing accumulation funds paid by agents. The wages collected from the entrusting party and paid on its behalf, the social insurance and housing accumulation fund paid by the agent shall not issue special invoices for value-added tax, but ordinary invoices may be issued. General taxpayers who provide human resources outsourcing services can choose to apply the simple tax calculation method and pay VAT at the rate of 5%.
(2) Taxpayers lease the land to others by means of operating lease, and pay value-added tax according to the real estate operating lease service.
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