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]

你们看到这两天有几个公司出了一些反腐新闻不？ 有一个做人力资源的朋友跟我说，新闻里其中一个公司的反腐风暴，是因为他的举报邮件掀起的，哈 哈。 我也不知道他说的真的假的，咱们就当个八卦听吧。 事情经过大概是：一个独角兽，需要一些短期的外协人员，类似程序员吧。需要个20多人，周期可能3- 6个月。他们就联系了一个人力资源供公司，希望他们提供一下。 这个人力资源公司，其实规模实力都还可以，就在北京东四环外四惠东那。 人力资源公司给这个对接人留出了，每人每月1000元的回扣。 1000元，看着不多，但是据人力资源公司说，已经是毛利的50%了。 确实这种劳务外包利润很薄的，而且这种短期工，还得要那种有经验，能直接上手的，其实不怎么好 招。 然后，正常流程就是提供简历，对接人筛选，线上面试，通过的去上班。 人力资源供的HR说，甲方对接人筛选简历，面试，通过率极低，前前后后差不多给提供了500份简历。 不知道他有没有夸大。 然后他说，平时跟甲方沟通的时候，这个对接人就有意无意的再问："哇，你们简历这么多啊，都是在 哪招的人啊？" HR就随便应付说，我们有自己的人才库，也会发到一些群里。这个甲方的对接人，就说把他也加进群 里 ...