舒爱民 当前，"外包"用工在互联网、金融、制造业等行业不同程度存在。外包员工常常与正式员工承担相 同的工作，却在权限、福利待遇等方面有较大差异。一些企业为追求组织弹性与成本控制，将一些员工 冠以"外包"的名，却让他们干着"派遣"的活，规避法律责任，损害了劳动者权益。这种将"外包"异化为 隐性侵权的做法，不仅背离了劳动公平的初衷，更暴露出当前用工制度中的深层病灶，亟需社会警觉与 制度纠偏。 本版专栏文章仅代表作者个人观点 （责任编辑：张晓波 ） 【免责声明】本文仅代表作者本人观点，与和讯网无关。和讯网站对文中陈述、观点判断保持中立，不对所包含内容 的准确性、可靠性或完整性提供任何明示或暗示的保证。请读者仅作参考，并请自行承担全部责任。邮箱： news_center@staff.hexun.com 破解这一困局，必须从制度、监管与企业责任三方面协同发力。首先，立法部门应尽快出台劳务外 包专项管理规定，确立"实质重于形式"的认定原则。只要企业对外包员工实施日常管理、绩效考核、工 作安排等实质性控制，就应视为事实劳动关系，承担相应法律责任。其次，劳动监察部门应加强联合执 法，严查"假外包、真派遣"行为，对恶意规避责任 ...

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]