劳务派遣服务和人力资源外包如何缴纳增值税？

Core Viewpoint - The article discusses the differences between labor dispatch services and human resource outsourcing services, as well as the applicable VAT regulations for these services. Group 1: Labor Dispatch Services - Labor dispatch services involve a labor dispatch company sending employees to work for a client company, where the employees are managed by the client [1]. - General taxpayers providing labor dispatch services can calculate VAT based on total revenue and additional fees, or choose to use a simplified tax method with a 5% rate after deducting employee wages and benefits [3][6]. - Small-scale taxpayers can also calculate VAT based on total revenue or choose a simplified tax method with a 3% rate, with similar deductions allowed [5][6]. Group 2: Human Resource Outsourcing Services - Human resource outsourcing services are taxed as agency services, where the revenue does not include wages and social insurance paid on behalf of employees [6]. - General taxpayers can opt for a simplified tax method with a 5% rate for human resource outsourcing services [8]. - Taxpayers providing these services cannot issue special VAT invoices for wages and social insurance paid on behalf of employees, only regular invoices [6].