Labor service companies need to pay taxes. ? General taxpayer labor dispatch companies apply 6% VAT rate or 5% levy rate; For small-scale taxpayers, the levy rate of 3% is applicable. It is suggested that your company comprehensively calculate and plan from the perspective of overall tax burden (two companies) and corporate profits (mainly labor service companies).

Policy basis: General taxpayers who provide labor dispatch services can calculate and pay value-added tax based on the total price and out-of-price expenses obtained as sales 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 Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36).

Labor dispatch, also known as manpower dispatch, talent lease, labor dispatch, labor lease and employee lease, refers to a form of employment in which labor dispatch agencies conclude labor contracts with dispatched workers, dispatch workers to other employing units, and then the employing units pay service fees to the dispatching agencies. The fact of labor payment occurs between the dispatched worker and the dispatched enterprise (the actual employing unit). The dispatched enterprise should pay the service fee to the labor dispatch agency, and the labor dispatch agency should pay the labor remuneration to the worker.

References:

Baidu encyclopedia labor dispatch? 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 value-added tax