General taxpayers provide labor dispatch services, with the total price and extra-price expenses obtained as sales, and calculate and pay value-added tax according to the general tax 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.
I. What is a construction labor service company?
The construction labor service company is mainly a unit that subcontracts the construction company and guarantees to pay the wages of the construction workers. The construction service company was established in accordance with the relevant laws and regulations formulated by the national construction department, and the construction projects of the construction company must be undertaken or subcontracted by the construction service company.
Strictly speaking, the construction labor service company is a professional contracting construction company, mainly engaged in the project of labor service clearing. However, at present, the operation mode of construction labor service companies in the market belongs to the nature of service. At present, as a general contracting construction company, it is stipulated that teams and teams need to sign contracts through labor service companies (of course, a small number of construction companies contract the cleaning work to the labor service companies for operation) and construction projects need invoices to make cost accounts.
Second, the business scope of the construction labor service company is as follows
The business scope of a construction labor service company mainly depends on the qualifications applied by this construction labor service company. The subcontracting qualification is divided into two grades, the first-class qualification and the second-class qualification. The second-class qualification is low, and only the work within the scope of the applied qualification can be subcontracted. The contract amount of a single business undertaken by an enterprise shall not exceed 5 times of the registered capital of the enterprise.
Example of business scope of construction labor service company:
(1) Subcontracting services for masonry, carpentry, plastering, painting, reinforcement, concrete, tripod erection, formwork, welding, stone chiseling and plumbing installation (if there are special provisions in the state, such provisions shall prevail).
(2) Installation of construction projects; Subcontracting of construction services (it is stipulated by national laws and regulations that it can only be operated with a valid license).
(3) Subcontracting of building decoration works; Construction of steel structure, garden, drainage, water supply and drainage HVAC engineering (projects with special provisions of the state can only be operated after approval or with valid licenses).
(4) Subcontracting of construction services, installation of water and electricity, production and sales of construction machinery and safety nets for construction, and processing of metal structures. (Projects subject to examination and approval as stipulated by national laws and regulations shall be operated with licenses).
Legal basis:
Measures for the Administration of Invoices of the People's Republic of China
Article 20
All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.
Article 27
Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.