企业名称上海祥之恒劳务派遣有限公司法定代表人杜保祥注册资本200万人民币国标行业租赁和商务服 务业>商务服务业>综合管理服务地址上海市宝山区逸仙路2816号1幢1层企业类型有限责任公司（自然 人投资或控股的法人独资）营业期限2026-1-13至无固定期限登记机关宝山分局 天眼查显示，近日，上海祥之恒劳务派遣有限公司成立，法定代表人为杜保祥，注册资本200万人民 币，由上海祥之恒人力资源有限公司全资持股。 序号股东名称持股比例1上海祥之恒人力资源有限公司100% 经营范围含许可项目：劳务派遣服务；建筑劳务分包；职业中介活动。（依法须经批准的项目，经相关 部门批准后方可开展经营活动，具体经营项目以相关部门批准文件或许可证件为准）停车场服务；专业 保洁、清洗、消毒服务；城市绿化管理；园林绿化工程施工；物业管理；家具销售；办公用品销售；电 子产品销售；通讯设备销售；五金产品零售；机械设备销售；汽车零配件批发；电子元器件零售；纸制 品销售；橡胶制品销售；塑料制品销售；日用杂品销售；普通货物仓储服务（不含危险化学品等需许可 审批的项目）；供应链管理服务；装卸搬运；生产线管理服务；餐饮管理。（除依法须经批准的项目 外，凭营 ...

Group 1 - The core viewpoint is that the VAT rate of 5% will gradually be reduced to 3%, aligning with the new VAT law effective from January 1, 2026, which establishes a simplified tax calculation method for small-scale taxpayers at a rate of 3% [1][2] - The new VAT law aims to simplify the tax structure by unifying the applicable rate to 3%, which reflects a policy consideration for tax reduction and balances the tax burden with general taxpayers [1][2] - The recent announcement by the Ministry of Finance and the State Taxation Administration indicates that the 5% VAT rate for individuals selling homes within two years will be replaced by a 3% rate, further supporting the transition away from the 5% rate [2] Group 2 - Currently, the 5% VAT rate applies mainly to real estate-related transactions, such as sales of properties acquired before April 30, 2016, and certain specific services like labor dispatch and financial leasing [3] - Experts predict that the 5% VAT rate, introduced during the transition from business tax to VAT in 2016, will be gradually adjusted to the 3% rate in line with the direction of simplifying the tax system [3]

企业名称上海辉隽劳务派遣有限公司法定代表人石秋辉注册资本200万人民币国标行业租赁和商务服务 业>商务服务业>综合管理服务地址上海市宝山区逸仙路2816号1幢1层企业类型有限责任公司（自然人 投资或控股的法人独资）营业期限2025-12-30至无固定期限登记机关宝山区市场监督管理局 来源：市场资讯 序号股东名称持股比例1上海辰易麟信息咨询有限公司100% 经营范围含许可项目：劳务派遣服务；职业中介活动。（依法须经批准的项目，经相关部门批准后方可 开展经营活动，具体经营项目以相关部门批准文件或许可证件为准）人力资源服务（不含职业中介活 动、劳务派遣服务）；软件开发；食品销售（仅销售预包装食品）；信息咨询服务（不含许可类信息咨 询服务）；技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广；电子元器件批发；电子 产品销售；软件外包服务；企业管理咨询；企业管理；餐饮管理；家政服务；装卸搬运；普通货物仓储 服务（不含危险化学品等需许可审批的项目）；生产线管理服务；劳务服务（不含劳务派遣）；专业保 洁、清洗、消毒服务。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动） 天眼查显示，近日，上海辉隽劳务派遣有 ...

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 来源：行家券业 由国证资管"买单"的一项采购，历时数月招投标流程，近期发布了公告。其中出现了一个令人疑惑的数 字：140，单位似乎是"元"？ 招标动态 企查查和天眼查均显示，今年8月4日，国证资管发布"劳务派遣服务项目事前公示"。原文链接内容如 下，"根据用工单位的人力资源服务需求，通过招聘员工与其签订劳动合同，将员工派遣到用工单位工 作，向用工单位收取劳务费用（包括工资、保险费、住房公积金、福利费、经济补偿、赔偿金、违约 金、增值税及管理服务费等）并承担派遣员工薪资福利发放等服务内容；派遣人数为5人"。 | 项目信息 | | | --- | --- | | 用购人: 国投运都资产管理有限公司 | 标段名称: 国20正教资产管理有限公司劳务所遭服务项目 | | is | KLEWINEERING 劳务所重服务;劳务所或服务(和)(用人颜色) 桃園和工廊/2012/九州服务器零、通空招聘员工驾审购了劳动合同,称先工派遣受母工商的工作,向周工商位或家同 务用润(位以工变、印度、任序公积分。福利图、经济补值、阳台企、塑造会、带面机及管理服务费 ...

格隆汇12月22日丨金茂服务(00816.HK)宣布，于2025年12月22日，公司与中化方胜订立人力资源服务框 架协议。据此，集团将于其认为有需要时使用中化方胜提供的人力资源服务，直至2027年12月31日止。 (i)外包服务：为企业提供销售、客服、安保、保洁、驾驶、维修等岗位外包服务，服务费为人工成本及 管理费。人工成本包含工资、奖金、福利、社保公积金、培训费、商业保险费、工会费、残保金等； (ii)人事代理服务：提供代缴企业正式员工的社保及公积金、账户管理及相关事务办理服务； (iii)劳务派遣服务：提供全国范围内的劳务派遣用工服务；及 集团将于其认为有需要时使用中化方胜关连人士提供的人力资源服务。该等人力资源服务包括： (iv)其他经相关主管机关批准可从事的人力资源相关服务。 ...

企业名称上海中云顺宏劳务派遣有限公司法定代表人童朝超注册资本200万人民币国标行业租赁和商务 服务业>商务服务业>综合管理服务地址上海市宝山区逸仙路2816号1幢1层企业类型有限责任公司(自然 人投资或控股的法人独资)营业期限2025-12-19至无固定期限登记机关宝山区市场监督管理局 来源：市场资讯 序号股东名称持股比例1上海昇童企业管理有限公司100% 经营范围含许可项目：劳务派遣服务；职业中介活动。（依法须经批准的项目，经相关部门批准后方可 开展经营活动，具体经营项目以相关部门批准文件或许可证件为准）企业管理；软件开发；社会经济咨 询服务；家政服务；会议及展览服务（出国办展须经相关部门审批）；专业保洁、清洗、消毒服务；餐 饮管理；酒店管理；广告设计、代理；市场营销策划；生产线管理服务；日用百货销售；五金产品零 售；包装材料及制品销售；计算机软硬件及辅助设备零售；电子产品销售。（除依法须经批准的项目 外，凭营业执照依法自主开展经营活动） 天眼查显示，近日，上海中云顺宏劳务派遣有限公司成立，法定代表人为童朝超，注册资本200万人民 币，由上海昇童企业管理有限公司全资持股。 ...

Group 1 - The article reports the establishment of Shanghai Zimu Labor Dispatch Co., Ltd., with a registered capital of 2 million RMB [1] - The legal representative of the company is Cui Juan, and it is wholly owned by Shanghai Zikai Enterprise Management Consulting Co., Ltd. [1] - The business scope includes labor dispatch services, vocational intermediary activities, human resources services, software development, and various consulting services [1] Group 2 - The company is classified under the national standard industry of leasing and business services, specifically in comprehensive management services [1] - The registered address of the company is Room 701, 1388 Shui Dian Road, Hongkou District, Shanghai [1] - The company is a limited liability company with a business term set until November 27, 2025, with no fixed expiration [1]

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]

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]