Labor service companies can make tax returns in the following ways:

1. Taxes payable by labor service companies include value-added tax, enterprise income tax, business tax and surcharges, urban maintenance and construction tax, education surcharge and local education surcharge;

2. If the labor service company reports quarterly, it shall report to the local tax authorities before 1 February12005 within 5 months after the end of the year. 15 of the current quarter. Engaged in labor dispatch business, it shall apply to the labor administrative department for administrative license according to law; If it is approved, it shall go through the corresponding company registration according to law. Without permission, no unit or individual may engage in labor dispatch business.

Second, analyze the details

A labor service company refers to an enterprise that, according to the demand of the labor market, recruits some people who meet the market demand conditions from the society as the workers of the company, and then sublets or dispatches these workers to other employers to obtain the labor price difference. In fact, labor service companies regard labor as a special asset, and obtain corporate profits through the operation of labor assets.

Third, how do labor service companies pay taxes?

General taxpayers provide labor dispatch services, with the total price and out-of-price expenses as sales, and pay VAT according to the general tax method; You can also choose to pay taxes according to the difference. The total price and extra 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 provident fund for them, are sales, and the value-added tax is calculated and paid at the tax rate of 5% according to the simple tax calculation method.