Take out the dispatch salary used to pay the dispatched personnel from the total salary, and subtract the social insurance premium paid by the employer for the dispatched personnel to get the dispatch salary difference. According to the requirements such as the threshold of accumulated taxable income and taxable income in the local tax month and quick deduction announced by the local financial department, the tax amount of pre-tax dispatched wages is calculated.
Taxing the difference of labor dispatch can make the dispatched personnel enjoy the same social security treatment as the regular employees, which is conducive to improving the social security system of workers, safeguarding the legitimate rights and interests of workers, avoiding employers from abusing the labor dispatch management model established by dispatching agencies and providing protection for the dispatched workers to safeguard their legitimate rights and interests.
The tax policies for labor dispatch difference are as follows:
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, the taxpayer deducted the prescribed project price paid to other taxpayers from the total price and out-of-price expenses obtained to calculate tax payment. After the reform of the camp, the expenses paid to other taxpayers should 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.
To sum up, differential taxation of labor dispatch is a convenient way for taxpayers to pay value-added tax, which is suitable for taxpayers providing labor dispatch services, whether ordinary taxpayers or small-scale taxpayers. In the process of differential taxation, VAT invoices are either ordinary invoices or special VAT invoices are not needed. This can reduce the labor cost of taxpayers and enable taxpayers to manage taxes more effectively.
Legal basis:
Article 15 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively promoting the pilot reform of business tax to VAT.
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.