How to issue a labor dispatch wage invoice;
How to invoice the labor dispatch service? General taxpayers who provide labor dispatch services can pay taxes in full at the rate of 6% according to the general taxation method, or at the rate difference of 5% according to the simple taxation method. Small-scale taxpayers who provide labor dispatch services can be taxed in full at the rate of 3% according to the simple taxation method, or at the tax rate difference of 5% according to the simple taxation method. The difference deduction part refers to the wages and benefits paid by taxpayers to dispatched employees on behalf of employers and the social insurance and housing accumulation fund paid for them. For this part of the expenses, a special VAT invoice may not be issued, but an ordinary invoice may be issued.
Invoice issuance can be divided into two situations:
1. If the buyer needs an ordinary invoice, the seller only needs to issue it in full at the tax rate of 6% or the levy rate of 3%. In this case, the face tax rate, the amount and the tax amount are directly proportional, and the tax rate column shows 6% or 3%. According to the above policy, taxpayers can choose to pay taxes in full, that is, declare and pay taxes directly according to the tax amount shown in the invoice; You can also choose the difference tax. If the taxpayer chooses the difference tax, it is to fill in the deduction part of the difference in the relevant columns of the VAT tax return form to realize the difference tax. That is to say, in this case, the tax on the face of the labor dispatch invoice is not the tax actually paid by the seller. Ordinary invoices are not applicable to the differential invoicing function.
2. If the buyer needs a special invoice, there are three ways:
First, the seller directly issues or issues special tickets in full at the tax rate of 6% or 3%. In this case, the face tax rate, the amount and the tax amount are proportional, and the tax rate column shows 6% or 3%. However, issuing a special ticket in full means that the value-added tax must be paid in full, and the face tax of the invoice is equal to the actual tax paid by the taxpayer, and the difference is not allowed to be deducted. This situation is relatively rare.
Second, the seller enters the sales amount including tax and the deduction amount through the differential tax invoicing function in the new system, and the system automatically calculates the tax amount and the amount excluding tax, and the words "differential tax" are automatically printed in the remarks column. In this case, the face tax rate, the amount and the tax amount are not proportional. The tax rate column shows that the amount shown in the tax column is equal to the total face tax minus the difference deduction in the remarks column divided by 1 plus 5% multiplied by 5%.
Third, issue two invoices for a business, one ordinary ticket and one special ticket. The tax-included sales corresponding to ordinary tickets are the difference deduction part, which is issued at the tax rate of 6% or the collection rate of 3%. Suppose the seller in the above example is a general taxpayer, and the tax-included sales corresponding to the special ticket is the difference between the total collection and the difference deduction, which is issued at the tax rate of 5%. For the latter two invoicing methods, you need to fill in the tax return difference and deduct the relevant columns when filing tax returns.
Second, the difference between foreign-related labor dispatch and domestic labor dispatch:
1. Foreign-related labor services with different legal nature are only a kind of foreign trade intermediary, and there is no direct labor relationship between the operating company and the laborers; However, labor relations are formed between domestic labor dispatch, dispatching units and workers.
2. Laws are applicable to different foreign-related labor services, foreign trade law, contract law, bilateral treaties and other laws and regulations, and also involve the application of international economic law, private international law and international law; Domestic labor dispatch only applies to China's labor laws and regulations.
3. Foreign labor service cooperation with different qualifications requires administrative permission. Enterprises engaged in foreign labor service cooperation, that is, operating companies, shall obtain the qualifications for foreign labor service cooperation. Enterprises engaged in foreign labor services must be approved by the Ministry of Commerce of China with the qualification of foreign labor service cooperation; Overseas employers must be foreigners, that is, one party must be foreign-related. "Labor Contract Law" only requires domestic labor dispatch enterprises to have a registered capital of 500,000 yuan, and stipulates that enterprises are domestic enterprises. This is a very important difference. It is a watershed to judge whether an enterprise has civil capacity, that is, whether an enterprise has the ability to conclude foreign labor contracts.
To sum up, ordinary taxpayers provide labor dispatch services, and can issue special VAT invoices by choosing ordinary tax methods, while simple tax methods can only issue ordinary VAT invoices. Taxpayers can choose to pay taxes in full, that is, declare and pay taxes directly according to the tax amount shown in the invoice; You can also choose the difference tax. If taxpayers choose to calculate the difference, they can calculate the difference by reporting the difference deduction in the relevant columns of the VAT tax return.
That is to say, in this case, the tax on the face of the labor dispatch invoice is not the tax actually paid by the seller.
Ordinary invoices are not applicable to the differential invoicing function.
Legal basis:
"People's Republic of China (PRC) invoice management measures" fourth.
The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 13
The invoice should be printed in Chinese. Invoices in ethnic autonomous areas can be printed in the local common national languages. If necessary, it can also be printed in both Chinese and foreign languages.
Article 3 of the People's Republic of China (PRC) Negotiable Instruments Law
Bill activities shall abide by laws and administrative regulations and shall not harm public interests.