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从2016年5月1日开始实行全行业营改增。劳务派遣行业,属于商务辅助服务中的人力资源服务,“营改增”后采用差额纳税,但是与其他差额纳税的行业不同,其代付的职工工资、社会保险等,这些支出不能像其他行业那行取得专用发票,因此,“营改增”后该行业的问题值得我们关注。本文首先介绍劳务派遣的概念,然后分析了“营改增”后劳务派遣企业的增值税政策,最后从纳税人身份和具体纳税方法两个角度分析“营改增”后劳务派遣企业如何纳税筹划。
From May 1, 2016 onwards, the implementation of industry-wide changes in the industry. The labor dispatch industry belongs to the human resource service in the business auxiliary service, and adopts the difference tax payment after the “tax increase by the battalion”. However, unlike other tax-pay industries, the payroll workers’ wages and social insurance can not be used as such Other industries that get a special invoice, therefore, “the reform of the business” after the issue of the industry deserves our attention. This article first introduces the concept of labor dispatch, and then analyzes the value-added tax policy of dispatched enterprises after the “tax increase and tax increase.” Finally, it analyzes the tax dispatch and post-dispatch service dispatch from the perspectives of taxpayers and specific taxpayers How to pay tax planning.