Labor service companies can file tax returns in the following ways:

1. The taxes that labor service companies should pay include value-added tax, enterprise income tax, business tax and surcharges, urban maintenance and construction tax, education surcharge and local education surcharge;

2. If the labor service company declares quarterly, it shall report annually to the local tax authorities before 15th of the quarter, and within 5 months after the end of the year.

II. Analysis

Personal income tax on labor remuneration refers to personal income adjustment tax, which is one of the tax targets of personal income adjustment tax. It is the income of individuals who independently engage in design, installation, drawing, medical treatment, accounting, law, consulting, giving lectures, submitting, translation, painting and calligraphy, sculpture, film, drama, music, dance, acrobatics, folk art, sports and technical services.

Third, how to distinguish between labor relations and labour relation

The key to distinguish between labor relations and labour relation is that when a service provided by a worker is not part of the business of the employer, it does not conform to the wages and salaries of labor relations, nor does it conform to the business income listed in the individual tax regulations, and it conforms to the labor remuneration items listed in the individual tax regulations, it should be clearly defined as labour relation, and a tax should be withheld in advance according to the income from labor remuneration.