同时，青海建成全省统一的电子劳动合同信息系统；出台《青海省劳务派遣单位信用等级评价办法》， 促进全省劳务派遣行业健康有序发展。"十四五"期间，青海累计为12.14万名劳动者追发工资14.38亿 元。 （来源：工人日报） 五年来，青海制定出台多项就业支持政策，累计下达就业补助资金44亿元，发放稳岗返还资金7.71亿 元，向2926户参保企业发放失业保险一次性扩岗补助资金4431.15万元。 本报讯 （记者邢生祥）近日，记者从青海省政府新闻办公室召开的"'十四五'发展成就"系列主题新闻发 布会青海省人社厅专场获悉，"十四五"期间，青海以打造"青海e就业"品牌为牵引，培育壮大劳务品 牌，持续扩大就业规模，提升就业质量，全省城镇新增就业32.4万人、农牧区劳动力转移就业547.2万人 次。 近年来，青海劳务品牌建设成果显著，展现了强劲的就业带动力。"青海拉面"凭借省内外330多个城市 开设的3.77万家门店，支撑近20万人就业，年工资收入达80亿元，让高原味道香飘全国；"青绣"带动4.4 万名绣娘凭借指尖技艺实现月均收入4000余元，并作为外事礼品走向世界。截至目前，青海已培育"青 绣""互助家政""雪山向导"等43 ...

2026年1月1日，《中华人民共和国增值税法》即将实施。 相较此前的《中华人民共和国增值税暂行条例》，增值税法有哪些变化？ 首都经济贸易大学财政税务学院教授曹静韬：相较《条例》，增值税法中的纳税人、税率、计税方式等没有发生根本性 变化。与此同时，增值税法减少了视同销售的情形、规范混合销售、统一征收率等，使得增值税制度更加规范。 安徽中锐税务师事务所有限公司董事长李锐：增值税法具有突破性的变化，包括将视同销售范围大幅精简，留抵退税法 制化，降低简易计税方法的征收率，扩大进项税抵扣范围。 增值税法将简易计税方法征收率统一为3%，将利好哪些业务类型？ 增值税法第十一条：适用简易计税方法计算缴纳增值税的征收率为百分之三。 | 行业业务类型 | 原征收率 | 新征收率 | | --- | --- | --- | | 不动产经营租赁 | 5% | 3% | | 销售非住房类不动产 | 5% | 3% | | 劳务派遣(选择差额简易计税) | 5% | 3% | | 人力资源外包(选择简易计税) | 5% | 3% | 留抵退税是什么？该制度法定化，将利好哪些行业？ 增值税法第二十一条：当期进项税额大于当期销项税额的部分， ...

Core Concept and Application Authority - The "Labor Dispatch Business License" is essential for companies engaged in labor dispatch in Shanghai, with a validity of three years [1] - Companies must apply for an extension 60 days before the license expires to avoid illegal operations and severe penalties [1][3] - The application must be submitted to the Shanghai Municipal Human Resources and Social Security Bureau or its designated district-level agencies [3] Core Conditions for Extension Application - Companies must meet several conditions for license renewal, including: - Registered capital must be no less than RMB 2 million, supported by a capital verification report or recent audit report [3] - A fixed business location and facilities appropriate for operations, with rental or property proof [3] - Compliance with labor laws over the past three years, with no major violations [3] - Established labor dispatch management systems in accordance with legal requirements [3] Step-by-Step Application Process - The application process is standardized through Shanghai's "One Network for All" platform [5] - Key steps include: 1. Preliminary planning and self-check [6] 2. Preparation and submission of application materials [5] 3. Acceptance and review of materials by the approval authority [5] Key Materials Required - Essential documents for the application include: - Application form for license extension [6] - Original copies of the current Labor Dispatch Business License [6] - Business license photocopy [6] - A comprehensive report on the past three years of operations, detailing employee numbers, labor contracts, and compliance with labor laws [6] - Proof of registered capital and business premises [6] Important Considerations and Common Pitfalls - Companies must avoid late applications, as submitting after the 60-day deadline results in automatic license invalidation [12] - The operational report is crucial and must be detailed and accurate to withstand scrutiny [12] - Ensuring timely and full payment of social insurance and wages for dispatched employees is critical [12] - Labor dispatch management systems must be updated to reflect the latest legal standards [12] - Seeking professional assistance for compliance checks can enhance the likelihood of successful renewal [12]

Core Points - The validity period of the labor dispatch business license is three years, and companies in Shanghai must apply for renewal at least 60 days before expiration to avoid legal operation risks [1][5] - Early planning and smooth processing of the renewal application are crucial for the continuous and stable operation of the business [1][14] Group 1: Application Process - The renewal process consists of four stages: preparation, submission, review, and certificate collection [5] - Companies should start preparing materials 3-4 months in advance to address any unexpected issues [5][14] - The application must be submitted to the local Human Resources and Social Security Bureau based on the company's registered location [5][11] Group 2: Required Materials - Companies must ensure that the registered capital is at least 2 million RMB and that they have a suitable operating location and facilities [6] - A comprehensive list of application materials includes the renewal application form, original and photocopies of the current license, business license, financial audit report, proof of operating location, and labor dispatch management system documents [12] - All submitted documents must be stamped with the company seal [10] Group 3: Important Considerations - Companies must avoid submitting applications after the expiration date, as this will result in automatic invalidation of the license [15] - The authenticity and consistency of all submitted materials are critical, as any false information may lead to rejection of the application [15] - Companies should stay updated on policy changes related to labor dispatch regulations and consider seeking professional assistance if unfamiliar with the process [15]

Core Viewpoint - The article emphasizes the importance of separating different business activities for tax purposes to avoid financial and tax risks, using a case study of Company H and its interactions with a labor dispatch company as an example [6][10]. Group 1: Tax Risk Analysis - The article discusses the common tax risks faced by companies during tax audits and self-checks, highlighting the need for in-depth analysis of tax risk cases [2]. - It presents a dialogue between the HR manager and accountant of Company H regarding the tax implications of providing housing for dispatched employees, illustrating the complexities of tax deductions [3][4]. Group 2: Case Study of Company H - Company H is involved in both labor dispatch and housing rental services, which require separate invoicing and tax deduction processes to comply with regulations [6][9]. - The tax authority determined that Company H failed to separate the accounting for these two services, leading to potential tax compliance issues [7]. Group 3: Recommendations for Compliance - It is recommended that Company H issue separate invoices for the housing rental and labor dispatch services to ensure proper tax deductions and compliance with tax regulations [10]. - The article stresses that Company H must fully pay the labor dispatch fees and separately handle the housing rental payments to avoid missing out on labor cost deductions [9][10].

Core Viewpoint - Beijing's Human Resources and Social Security Bureau, in collaboration with various government departments, has initiated a special action to clean up and regulate the human resources market, exposing multiple violations of labor rights and urging workers to be vigilant against employment traps [1] Group 1: Violations and Cases - A Beijing human resources company conducted unauthorized recruitment activities without a license, resulting in a fine of 10,000 yuan and the confiscation of illegal earnings of 9,501 yuan [2] - A labor dispatch company continued operations after its license expired, leading to a penalty of three times its illegal earnings, totaling 279,647.6 yuan [3] - A technology company misrepresented its recruitment process by charging for training services, resulting in fines of 10,000 yuan and 19,000 yuan for two involved entities [4] - An enterprise management consulting company illegally organized training without proper accreditation, leading to a penalty of double its illegal earnings of 980,011 yuan [6] Group 2: Warnings and Recommendations - Job seekers are advised to verify the legitimacy of recruitment agencies by checking for a human resources service license [2] - Engaging in unauthorized labor dispatch activities can severely disrupt market order and complicate workers' rights protection [3] - The "recruitment-to-training" scam preys on job seekers' anxieties and desires for high salaries, and any mention of fees should be met with refusal [4] - Illegal training institutions often lure students with promises of guaranteed success and low prices, posing risks to both financial and personal safety [6]

Core Requirements - Companies must meet four core requirements to apply for the Labor Dispatch Business License: a registered capital of at least RMB 2 million, a fixed operating location, a compliant internal management system, and other legal conditions [3][4] - The registered capital must be actual paid-in capital, verified by an accounting firm, and the commitment capital under the subscribed system is not applicable [3] - A fixed operating location must be provided, along with proof of ownership or a rental agreement for at least one year [4] Internal Management System - Companies must establish a comprehensive internal management system, including labor dispatch management, labor contract management, wage payment, social insurance contributions, working hours, and dispute resolution [4][11] Application Process - The application process involves several steps: preparation of materials, online submission through the "One Network for All" platform, acceptance and review by the approval department, and issuance of the license [6][7][9] - The approval department will conduct a preliminary review of the submitted materials and may perform on-site inspections to verify compliance [9] Important Considerations - Companies must adhere to the "one address, one license" principle, submit annual reports by March 31, and apply for license renewal 60 days before expiration [11][13] - Operating without a license can result in severe penalties, including fines and confiscation of illegal gains [13]

Core Points - The article discusses the process of obtaining a Labor Dispatch Business License in Shanghai, emphasizing the importance of compliance with legal requirements and the necessary documentation for businesses wishing to engage in labor dispatch services [1] Group 1: Legal Requirements - Companies must meet specific statutory conditions, including a minimum registered capital of 2 million RMB, which must be verified by an accounting firm [3] - A fixed business location and appropriate facilities are required, along with a comprehensive management system that complies with relevant labor laws [4][5] Group 2: Application Materials - A checklist of required documents includes the Labor Dispatch Business License application form, a valid business license, the company's articles of association, a capital verification report, proof of business premises, and management system documents [7][8][9][10][11] Group 3: Application Process - The application process can be initiated online through the "Shanghai One-Stop Service" platform, which streamlines the submission and review of applications [13][14] - After submitting the application, the human resources department will conduct a preliminary review within 5 working days, followed by a comprehensive review within 20 working days [17] Group 4: Important Considerations - Companies must ensure that the registered capital is genuinely deposited and that the business address is valid to avoid application rejection [17] - The Labor Dispatch Business License is valid for three years, and companies must apply for renewal 60 days before expiration [17] - Annual reports on labor dispatch operations must be submitted by March 31 each year for public disclosure [17]

Core Viewpoint - The article discusses the tax implications and calculations for a company providing labor dispatch services under the new VAT regulations, specifically focusing on the choice between simplified taxation methods and the calculation of taxable amounts based on the difference between total income and employee compensation [2][3][5]. Group 1: VAT Calculation Methods - Small-scale taxpayers providing labor dispatch services can choose to calculate VAT based on total income or opt for a differential taxation method, deducting employee wages and benefits from total income [2][3]. - The differential taxation method allows for a lower taxable base, calculated as the total income minus employee-related expenses, with applicable VAT rates of 3% or 5% depending on the situation [2][3]. Group 2: Taxable Amount Calculation - For the VAT special invoice, the taxable amount is calculated as follows: (1,250,000 - 1,160,000) / (1 + 5%) = 85,714.29 yuan [2]. - For the VAT ordinary invoice, the taxable amount is calculated as: (2,000,000 - 1,750,000) / (1 + 5%) = 238,095.24 yuan [2]. - The total taxable amount for the quarter, after applying the differential method, is (3,250,000 - 2,910,000) / (1 + 5%) = 323,809.52 yuan, which exceeds the exemption threshold of 300,000 yuan [2][5]. Group 3: Tax Reporting - The company must report the calculated amounts in the VAT and additional tax declaration form, detailing the exempt sales amount based on the differential taxable sales [3][4][5]. - The total VAT payable for the period is calculated as 323,809.52 * 5% = 16,190.48 yuan, which must be reported in the appropriate sections of the tax declaration form [5].

Group 1 - The Supreme People's Procuratorate held a meeting to supervise illegal cross-regional law enforcement and profit-driven law enforcement, resulting in the return of over 1.27 billion yuan from illegal seizures by the end of July [1] - The Ministry of Justice initiated a special action to standardize administrative law enforcement related to enterprises, leading to a decrease of over 30% in administrative inspections nationwide in the first half of the year, with 483,000 fewer inspections conducted [2] - Local courts are promoting "executive bankruptcy integration" reforms to assist struggling enterprises and expedite the clearance of "zombie enterprises" and execution backlogs [2] Group 2 - A multi-faceted dispute resolution mechanism is being implemented to address commercial disputes effectively, as demonstrated by a successful mediation case involving a contract dispute between a courier company and a delivery station [3] - The collaboration between courts and industry associations is enhancing the multi-faceted dispute resolution mechanism in the private economy, creating a new model for efficient and low-cost resolution of enterprise-related disputes [4] - The Ministry of Justice reported that there are 285 arbitration institutions and over 60,000 arbitrators in China, with 4,373 foreign-related arbitration cases handled in 2024, contributing positively to high-quality economic development and open markets [4]