I, labor dispatch service policy
General taxpayers providing labor dispatch services can, in accordance with the relevant provisions of the Ministry of Finance _ State Administration of Taxation on the full implementation of the pilot project of business tax to value-added tax (Cai Shui [2016] No. 36), take the full price and out-of-the-price costs obtained as sales, and pay value-added tax calculated in accordance with the general method of tax calculation; you can also choose to pay differential tax, take the entire price and out-of-the-money expenses obtained, deduct the balance of the wages and benefits paid to the labor dispatch employees on behalf of the labor employing unit and the social insurance and housing provident fund for them as the sales, and calculate and pay the VAT according to the simplified tax calculation method based on the 5% levy rate.
Small-sized taxpayers providing labor dispatch services may, in accordance with the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Launching of the Pilot Scheme for Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), calculate the VAT at the 3% levy rate according to the simplified taxing method on the basis of the full price of the services and out-of-the-money expenses as the sales amount; or they may opt for the differential tax payment, and pay VAT on the basis of the full price of the services and out-of-the-money expenses as the sales amount. Alternatively, taxpayers can choose to pay differential tax and calculate the VAT according to the simplified tax calculation method at a levy rate of 5% by taking the sales amount as the total price and out-of-the-money expenses obtained, and deducting the wages, benefits and social insurance and housing fund paid to the labor dispatch employees on behalf of the labor-contracting unit. For taxpayers who choose to pay differential tax, they are not allowed to issue special VAT invoices but can issue ordinary invoices for the fees collected from labor-using units for the payment of wages and benefits to the dispatched employees as well as for the handling of social insurance and housing fund for the dispatched employees.
II. Other Policies
(1) Taxpayers providing human resources outsourcing services shall pay VAT in accordance with the brokerage and agency services, and their sales shall not include the wages entrusted by the client unit to be paid to the employees of the client unit on behalf of the client unit, and the payment of social insurance and housing provident fund on behalf of the client unit. Special VAT invoices shall not be issued for the wages collected from and paid on behalf of the client and the social insurance and housing provident fund paid by the agent, but ordinary invoices may be issued. General taxpayers providing human resources outsourcing services may choose to apply the simplified tax method and calculate and pay VAT at a rate of 5%.
(2) Taxpayers leasing land to others for use under business lease shall pay VAT in accordance with real estate business lease services.
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