Some are labor dispatch, and some are not.

The main business of cleaning company: daily cleaning, fixed-point cleaning, residential school cleaning, Guangzhou cleaning.

Cleaning mainly means that your site needs full-time cleaning and sanitation, that is, the cleaning company can provide you with such personnel, and these personnel have been professionally trained.

Labor service companies should be regarded as service companies. Generally, companies confirm their income by selling products, while labor services confirm their income by providing economic activities of service nature. A wider range.

Labor fee, that is, labor remuneration in personal income tax refers to the income obtained by individuals independently engaging in various non-employment services. The difference between it and wages and salaries is that labor remuneration is the income obtained by independent individuals engaged in freelance work, while wages and salaries belong to non-independent personal labor activities. That is to say, there is a relationship between employment and being employed in the remuneration obtained from serving and being employed in organs, enterprises and institutions.

Labor remuneration refers to income:

Refers to the income obtained by individuals from designing, decorating, installing, drawing and testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.

The cleaning fee refers to the cleaning fee.

Cleaning is a labor dispatch. How to tax it?

If it is a labor dispatch, you can choose the difference tax.

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Defining and Comprehensively Pushing Forward the Policies on Labor Dispatching Services and Toll Deduction of Toll Roads (No.47 of Caishui [2016]):

General taxpayers providing labor dispatch services can calculate and pay value-added tax in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2016] No.36), taking the total price and extra-price expenses obtained as sales, and 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 can pay value-added tax according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2016] No.36), with the total price and extra-price expenses obtained as sales, and according to the simple taxation method, the value-added tax is calculated and paid 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.

Whether cleaning is a service or a service depends on the specific situation of the company. Some companies belong to labor dispatch, and labor dispatch can choose to collect the difference, which is a good thing for enterprises, but some belong to services. "Is cleaning a labor service or a service?