在上海这座经济活力澎湃的国际大都市，劳务派遣作为一种灵活的用工方式，在企业用工配置中扮演着重要角色。然而，要想在上海合法经营劳务派遣业 务，企业必须跨过一道关键的门槛——取得 《劳务派遣经营许可证》。这张许可证不仅是合法经营的"通行证"，更是企业专业性与合规性的体现。 一、 核心办理要求：满足"硬性条件"是前提 根据中国《劳动合同法》、《劳务派遣行政许可实施办法》以及上海市的相关规定，申请企业必须同时满足以下四大核心要求： 1. 注册资本要求：实缴资本不低于人民币200万元 4. 法律、行政法规规定的其他条件 这是一个兜底条款，通常包括公司法人资格（必须是有限公司或股份有限公司）、无违法违规记录、法定代表人及主要管理人员具备相应的从业经历和资质 等。 《不动产权证》复印件：如果是自有房产。 租赁协议和《不动产权证》复印件：如果是租赁场所，需提供至少一年以上的租赁协议，以及出租方的产权证明。 办公设施证明：场所内部应具备基本的办公设施，如办公桌椅、电话、电脑、文件柜等，以满足日常业务运营的需要。现场核查时会重点检查。 劳务派遣管理制度：明确派遣流程、各方权利义务。 劳动合同管理制度：规范与派遣员工劳动合同的签订 ...

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].

Core Viewpoint - The company has announced an increase in the expected daily related transactions for the year 2025, emphasizing that these transactions will not adversely affect its financial status or independence [1][15]. Summary by Sections Daily Related Transactions Overview - The company held a special meeting on August 12, 2025, to approve the increase in expected daily related transactions for 2025, with one director abstaining from the vote [1][2]. - The total expected amount for daily related transactions has been adjusted to reflect business development needs, with specific amounts detailed for various related parties [2][3]. Details of Increased Expected Transactions - The expected transaction amounts for various related parties have been outlined, including: - Longyuan Vision Technology: Increased from 100 million to 220 million RMB [3]. - Chengdu Shunrui Technology: Increased from 530 million to 795.49 million RMB [3]. - Guizhou Taiyong Changzheng Technology: Increased to 560.97 million RMB [3]. - Shenzhen Daoyuan Industrial: Total amount of 212.39 million RMB [3]. - Zhuhai Chengbangda: Increased to 25,005.72 million RMB [3]. - Zhuhai Honglitai: Increased to 5,952.77 million RMB [3]. - Zhuhai Chunyu Intelligent: Increased to 618.26 million RMB [3]. Related Parties and Their Financial Data - Longyuan Vision Technology: Total assets of 210.37 million RMB, net assets of 44.19 million RMB, and a net loss of 1.17 million RMB for the first half of 2025 [5]. - Chengdu Shunrui Technology: Total assets of 72.99 million RMB, net assets of 13.67 million RMB, and a net profit of 0.79 million RMB for the first half of 2025 [6]. - Guizhou Taiyong Changzheng: Total assets of 1,648.84 million RMB, net assets of 1,026.39 million RMB, and a net profit of 1.36 million RMB for the first quarter of 2025 [7]. - Shenzhen Daoyuan Industrial: Total assets of 756.78 million RMB, net assets of 369.01 million RMB, and a net profit of 0.98 million RMB for the first half of 2025 [8]. - Zhuhai Chengbangda: Total assets of 192.50 million RMB, net assets of 61.05 million RMB, and a net profit of 0.39 million RMB for the first half of 2025 [9]. Purpose and Impact of Related Transactions - The daily related transactions are necessary for the company's operational needs and are based on market-driven choices aimed at improving operational efficiency [15]. - The company will enhance the review and supervision of these transactions to ensure they meet actual needs and are conducted at fair prices [15].

Company Formation - Recently, Jia Run Hang (Shanghai) Ship Management Co., Ltd. was established with a registered capital of 2 million RMB [1] - The legal representative of the company is Pan Yayun, and it is wholly owned by Shanghai Shunfeng Human Resources Co., Ltd. [1] Business Scope - The business scope includes labor dispatch services, seafarer outsourcing, international ship management, ship agency, ship design, ship leasing, ship repair, towing services, port services, inland waterway crew affairs agency services, supply chain management services, enterprise management consulting, and various technical services [2] - The company operates under the transportation, warehousing, and postal industry, specifically in the water transportation sector [2] Company Details - The company is registered in Jinshan District, Shanghai, with a business address at No. 18, Lane 65, Huan Dong Yi Road, Fengjing Town [2] - The business license allows the company to operate independently, except for projects that require approval from relevant authorities [2]

Company Overview - Shanghai Jinxiu Shun Labor Dispatch Co., Ltd. has been established with a registered capital of 2 million RMB [1] - The legal representative is Huang Yunfu, and the company is wholly owned by Shanghai Shenxuan Industrial Co., Ltd. [1] Business Scope - The company’s business scope includes labor dispatch services, vocational intermediary activities, enterprise management, software development, social and economic consulting services, housekeeping services, conference and exhibition services, professional cleaning and disinfection services, catering management, hotel management, advertising design and agency, marketing planning, production line management services, daily necessities sales, hardware retail, packaging materials and products sales, and wholesale of computer software and hardware as well as auxiliary equipment [1] Registration and Compliance - The company is registered under the leasing and business services industry, specifically in the comprehensive management services sector [1] - The business address is located at Room 503, 5th Floor, Building 2, No. 206, Xianghua Street, Xianghua Town, Chongming District, Shanghai [1] - The company is classified as a limited liability company with a natural person investment or holding [1] - The business registration is valid until August 15, 2025, with no fixed term thereafter [1]

Group 1 - The company plans to engage in a new related party transaction with its controlling shareholder's subsidiary, with an estimated amount of 25 million yuan [1][2] - The transaction involves labor dispatch services provided by a subsidiary of the controlling shareholder, which has been approved by the board and requires further approval from the shareholders' meeting [1][2][7] - The pricing for the transaction is based on market principles and has been determined through negotiation, ensuring fairness and compliance with market pricing standards [4][7] Group 2 - The related party involved, Tibet Tianhui Human Resources Management Development Co., Ltd., is a wholly-owned subsidiary of the controlling shareholder, Tibet Construction and Building Materials Group [2][3] - The financial status of Tianhui Human Resources indicates a solid ability to fulfill its obligations, as it is not listed as a dishonest executor [4][5] - The labor dispatch agreement will include provisions for wages, social insurance, and management fees, with specific payment timelines and conditions outlined [5][6][7]

Group 1 - The establishment of Guo Xin Pin Labor Dispatch (Shanghai) Co., Ltd. has been registered with a capital of 2 million RMB, fully owned by Shanghai Hao Di Fang Supply Chain Co., Ltd. [1][2] - The legal representative of the new company is Liu Wangwang, and it is classified under the rental and business services industry, specifically in comprehensive management services [2] - The business scope includes labor dispatch services, human resources services, and various consulting and sales activities, indicating a broad range of operational capabilities [2]

Group 1: Real Estate Taxation - Small-scale taxpayers renting out real estate (excluding personal housing) should calculate the tax payable at a rate of 5% [3] - Real estate development enterprises classified as small-scale taxpayers selling self-developed real estate projects are taxed at a rate of 5% [4] - Small-scale taxpayers renting out self-developed real estate projects are taxed at a rate of 5% [5] Group 2: Labor Dispatch Services - Small-scale taxpayers providing labor dispatch services can choose to calculate tax based on the difference, deducting wages, benefits, and social insurance from the total amount received, and apply a simplified tax method at a rate of 5% [5][6] - Taxpayers providing security services are subject to the same tax policies as labor dispatch services [5] Group 3: Armed Security Services - Taxpayers providing armed security services are taxed similarly to security protection services [6] Group 4: Housing Rental Taxation - For small-scale taxpayers renting out housing, the tax rate is reduced from 5% to 1.5% for individual business owners and other individuals [8] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 5%), Tax Payable = Taxable Amount x 1.5% [8] Group 5: Sale of Used Fixed Assets - Small-scale taxpayers selling used fixed assets are subject to a reduced tax rate of 2% [8][9] - The calculation formula for taxable amount is: Taxable Amount = Total Sales Amount / (1 + 3%), Tax Payable = Taxable Amount x 2% [9]

Company Overview - Shanghai Bojun Labor Dispatch Co., Ltd. has been established with a registered capital of 2 million RMB [1] - The legal representative of the company is Shi Qiuhui, and it is wholly owned by Shanghai Chen Yilin Information Consulting Co., Ltd. [1] Business Scope - The company is engaged in labor dispatch services and vocational intermediary activities, subject to necessary approvals [1] - Additional services include human resources services (excluding vocational intermediary activities and labor dispatch), professional cleaning, health consulting (excluding medical services), and various technical services [1] - The company also offers rental services, conference and exhibition services, enterprise management, and domestic container cargo transportation agency [1] Industry Classification - The company falls under the national standard industry of leasing and business services, specifically in the business services sector and comprehensive management services [1] Registration Details - The company is registered in Baoshan District, Shanghai, with a business duration until July 4, 2025, and no fixed term thereafter [1] - It is classified as a limited liability company, with natural person investment or control [1]

Group 1 - General taxpayers selling real estate acquired before April 30, 2016, can choose to apply the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original purchase price or the value at acquisition [2][3][5] - For self-built real estate acquired before April 30, 2016, general taxpayers can also opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees [2][4][5] Group 2 - General taxpayers renting real estate acquired before April 30, 2016, can choose the simplified tax method, with a taxable amount calculated at a rate of 5% [5][7][9] - If the rented property is located in a different county (city) from the taxpayer's institution, tax must be prepaid at the property location before filing with the local tax authority [5][8][9] Group 3 - Taxpayers transferring land use rights acquired before April 30, 2016, can choose the simplified tax method, calculating the taxable amount at a rate of 5% based on the total price and additional fees minus the original price of the land use rights [10][11] - Real estate enterprises selling self-developed old projects can opt for the simplified tax method, with the taxable amount calculated at a rate of 5% based on the total price and additional fees, without deducting the corresponding land price [12][15][16] Group 4 - Real estate enterprises renting self-developed old projects can also choose the simplified tax method, with a taxable amount calculated at a rate of 5% [17][18][21] - Similar to sales, if the rented property is in a different county (city) from the institution, tax must be prepaid at the property location before filing with the local tax authority [17][20][21] Group 5 - General taxpayers providing human resource outsourcing services can choose the simplified tax method, calculating the taxable amount at a rate of 5% [22][25] - Taxpayers providing labor dispatch services can opt for differential taxation, calculating the taxable amount based on total price and additional fees minus wages and benefits paid to dispatched employees [26][28]