What tax is paid for labor outsourcing Business tax. Article 5 of the new Provisional Regulations on Business Tax stipulates that if a taxpayer subcontracts a construction project to other units, the balance of the total price and out-of-the-price costs obtained by the taxpayer after deducting the subcontracting payments made by the taxpayer to other units shall be the turnover. Enterprise A, the general contractor, falls into the category of differential taxation as stipulated in the Provisional Regulations on Business Tax. At the same time, Article 11 of the Provisional Regulations on Business Tax canceled the original "subcontracting or subcontracting of construction and installation business, the general contractor as the withholding obligation", the Ministry of Finance, the State Administration of Taxation, "on the construction industry business tax on a number of policy issues of the notice" (Cai Shui [2006] No. 177) is also explicitly repealed. In other words, the general contractor of the construction and installation business no longer has the legal obligation to withhold business tax on the subcontracting income, and the subcontractor will declare and pay the business tax on its own with the full amount of the subcontracting income it has obtained. Related Knowledge Supplement Human Resources Labor Outsourcing Definition Nowadays, for enterprises, there is a kind of heart-saving personnel management method, which is to outsource part or all of the work of personnel management to a service organization to complete, called labor outsourcing. After outsourcing, it enables the managers to have more energy to devote to the fierce competition in the market. Introduction to Production Line Outsourcing Because outsourcing has become a process independent of the enterprise, and many of the basic data are no longer within the enterprise, this leads to a serious reality: how to outsource production as an independent process but will still be part of the overall process management of the enterprise, which will be the core of managing production outsourcing. Due to the accelerated changes in the market and many other reasons, more and more manufacturing companies to take the model of production according to the order, compared to the production of production according to the inventory is more complex and unpredictable, coupled with the production outsourcing, so that the enterprise must be with the contractor *** with the face of the customer's needs and try to meet the customer's needs. Customers (not end-users) are often concerned about such aspects: product price, quantity, quality, delivery and service, how to meet customer expectations through effective management of production outsourcing is the focus of the discussion, because outsourcing is not an end in itself, but rather in order to better meet the customer to take the effective means and resource utilization. Enterprises according to their own actual situation in the production process, the non-core, auxiliary, seasonal, irregular production of the production process or production line outsourcing, the company is responsible for organizing the staff according to the plan and target production. In this way, the enterprise can focus its main energy, manpower and financial resources on core business or business with high value-added, so as to maximize the operational efficiency of the enterprise. Advantages of production line outsourcing for enterprises: 1. Reduce the investment in financial resources and manpower, and increase the rate of return of capital operation 2. Concentrate on core technology, business and high value-added business 3. Reduce the risk of seasonal and sudden production recruitment 4. Reduce the trouble caused by labor disputes 5. Avoid the result of ineffective operation caused by the phenomenon of bloated organization 6. Other Advantages of Production Line Contracting Successful operation is a new mode of combining human resources dispatch and enterprise production, which not only reflects the advantages of human resources dispatch in employment, but also makes all the production links of the enterprise in the pace and other aspects of consistency, is a modern enterprise from the cost of production and efficiency and other aspects of the results of full consideration. I hope this can help you to solve the related problems. If you still have any questions, welcome to this web site for lawyer consultation .

The Chinese people **** and the State invoice management measures "Article 25 In addition to the State Council tax authorities provide for special circumstances, the invoice is limited to the purchasing unit and individuals in the province, autonomous regions and municipalities directly under the Central Government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may prescribe methods for issuing invoices across cities and counties. Article 26 of the Measures for the Administration of Invoices of the People's Republic of China Except for the special circumstances stipulated by the competent tax authorities of the State Council, no unit or individual shall carry, mail or transport blank invoices across the stipulated areas of use. It is prohibited to carry, mail or transport blank invoices into or out of the country.