天眼查显示，近日，上海梓睦劳务派遣有限公司成立，法定代表人为崔鹃，注册资本200万人民币，由 上海梓愷企业管理咨询有限公司全资持股。 企业名称上海梓睦劳务派遣有限公司法定代表人崔鹃注册资本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虹口区水电路1388号701室（集中登记地）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2025-11-27至无固定期限登记机关虹口区市场监管局 来源：市场资讯 序号股东名称持股比例1上海梓愷企业管理咨询有限公司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；信息咨询服务（不含许可类信息咨询服务）；企业管理咨询；会议及 展览服务；技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广；社会经济咨询服务；租 赁服务（不含许可类租赁服务）；组织文化艺术交流活动；项目策划与公关服务；企业形象策划；市场 营销策划；财务咨询。（除依法须经批准的项目外，凭营业执照依法自主 ...

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]

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 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 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]