Core Viewpoint - The misuse of "outsourcing" in various industries leads to significant disparities in rights and benefits between outsourced and formal employees, raising concerns about labor rights and the need for systemic reform [1][2][3] Group 1: Issues with Outsourcing - Outsourced employees often perform the same tasks as formal employees but face differences in rights and benefits, which undermines labor fairness [1] - Companies exploit outsourcing to evade legal responsibilities and reduce labor costs, transforming it into a tool for hidden infringement [1][2] - The lack of clear legal definitions for labor outsourcing allows companies to create a facade of "non-employment," complicating workers' rights in cases of injury or unpaid wages [2] Group 2: Need for Regulatory Reform - There is an urgent need for specific regulations governing labor outsourcing to establish a principle of "substance over form," ensuring companies are held accountable for their management of outsourced employees [2] - Labor inspection agencies should enhance joint enforcement to crack down on "false outsourcing" practices and hold accountable those who evade responsibilities [2] - Companies must recognize their social responsibilities and create transparent outsourcing mechanisms that ensure fair wages and safe working conditions for outsourced employees [2][3] Group 3: Role of Unions and Workers - Unions and workers should enhance their awareness of rights and engage in collective bargaining to advocate for the interests of outsourced employees [3] - The pursuit of efficiency should not come at the cost of fairness, and a cultural shift towards respect for labor is necessary to restore the true meaning of outsourcing [3]

Labor Outsourcing - Labor outsourcing refers to companies contracting out certain business functions or tasks to relevant agencies, which then arrange personnel to complete the required work according to the company's specifications [3] - The services provided under labor outsourcing include construction services, transportation services, living services (such as cleaning), and catering services, with tax rates determined by the nature of the services [4] Value-Added Tax (VAT) Treatment - For general taxpayers, the VAT rates are 9% for construction and transportation services, and 6% for living and catering services. Small-scale taxpayers are subject to a 3% rate [4] - Small-scale taxpayers can apply a reduced VAT rate of 1% on taxable sales income until December 31, 2027 [4] Corporate Income Tax Treatment - Labor outsourcing service fees paid by companies can be included in the corresponding business costs and deducted from corporate income tax after obtaining invoices [5] Labor Dispatch - Labor dispatch involves labor dispatch companies sending employees to work at client companies, where they are managed by the client [6] - General taxpayers providing labor dispatch services can choose to calculate VAT based on total price and additional fees or opt for a simplified method with a 5% rate [7] Corporate Income Tax Treatment for Labor Dispatch - Expenses incurred from labor dispatch should be deducted from corporate income tax based on the payment agreements with labor dispatch companies or directly to employees [8] Human Resource Service Outsourcing - Human resource service outsourcing involves companies outsourcing all or part of their HR functions to specialized HR management companies, which handle recruitment, file management, social security, and payroll [9] - VAT for human resource outsourcing is calculated similarly to agency services, excluding wages and social security payments made on behalf of employees [10] VAT Treatment for Human Resource Services - General taxpayers can choose a simplified VAT calculation method at a 5% rate, while small-scale taxpayers can apply a 3% or 1% rate until December 31, 2027 [11] Corporate Income Tax Treatment for Human Resource Services - Fees paid to HR outsourcing companies can be deducted from corporate income tax, and wages distributed by these companies can be included in the total salary base for further deductions [12]