1. Issue differential tax invoice, and the tax rate will be displayed *. The tax amount is calculated according to the differential tax method and the tax rate of 5% (you can choose to open special tickets or ordinary tickets).
2. Open two tickets, and the management fee of the labor dispatch company will be invoiced at the rate of 5%, and the tax amount will be shown as tax allowance *5% (you can choose to open special tickets or ordinary tickets); The social security part of the salary does not need to be taxed, and the invoice with a tax rate of 5% is shown as tax-free amount *5% (only ordinary tickets can be issued).
Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.
1. What is the process of handling the labor dispatch license?
1. The applicant fills in the application form for labor dispatch permit.
2, meet the examination and approval conditions, and the materials are complete, accepted on the spot.
3, material acceptance, review whether the application materials meet the requirements.
4. After the review, conduct a substantive review of the accepted materials.
5. If it meets the handling conditions, the next certificate shall be issued.
Second, what materials are needed for handling the labor dispatch permit?
1, notice of approval of enterprise name
2, labor dispatch business license application
3. Proof of use of business premises
4. List of office facilities and equipment, information management system, etc.
5, the legal representative's identity certificate
Legal basis:
Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.