Now, for enterprises, there is a very worry-free way of personnel management, that is, outsourcing part or all of personnel management to a service organization. This way is called labor outsourcing. The tax rate of the general taxpayer's labor outsourcing company is 6%. The collection rate is 5%. General taxpayers providing labor dispatch services can calculate and pay value-added tax based on the total price and extra-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; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and 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.

Second, what are the benefits of production line outsourcing to enterprises?

1, reduce the investment of enterprises in financial resources and manpower, and improve the return rate of capital operation;

2. Enterprises focus on core technologies, businesses and high value-added businesses;

3. Reduce the risk of hiring people in seasonal and sudden production;

4. Reduce the troubles caused by labor disputes;

5. Avoid overstaffed institutions leading to ineffective operation.

What is the difference between labor dispatch and labor outsourcing?

1, the applicable law is different. Labor contract law is applicable to labor dispatch, and contract law is applicable to labor outsourcing;

2. Labor outsourcing can be an individual, legal person or other entity; The labor dispatch unit must be a legal entity established in strict accordance with the provisions of the Labor Contract Law;

3. The responsible subjects of labor management are different. This is the main difference between the two;

The contracting enterprise does not directly manage the employees of the labor outsourcing unit, and its working form and working hours are determined by the labor outsourcing unit itself; The employees of the labor dispatch unit must work in accordance with the working forms and working hours determined by the employing unit;

4. Labor outsourcing is generally settled according to the pre-determined labor unit price and the workload completed by the labor outsourcing unit, and the contract object is generally "things"; Labor dispatch is generally based on dispatch time and cost, and the cost is settled according to the agreed number of dispatchers. The object of contract is generally "person". In other words, under labor outsourcing, employers buy "labor", and under labor dispatch, employers buy "labor";

5. The consequences of breaking the law are different.