Issue of VAT invoice for labor dispatch service:

1, general tax calculation method. Issue a special VAT invoice in full, and the service provider will deduct the input tax according to the VAT indicated on the obtained special VAT invoice;

2. Pay taxes according to the difference of 5% according to the simple tax calculation method, and issue invoices according to the difference method.

Second, analyze the details

Through the normal invoicing function in the new VAT invoice management system, a special VAT invoice is issued at the rate of 5% on the basis of the total price and extra-price expenses obtained, after deducting the wages and benefits paid by the employer to the dispatched employees and the balance after handling social insurance and housing accumulation fund for them. The general VAT invoice shall be issued at the rate of 5% for the wages and benefits paid by the employer to the dispatched employees and for handling social insurance and housing accumulation fund for them. Through the normal invoicing function in the new VAT invoice management system, ordinary VAT invoices are issued at the rate of 5% for all the extra-price expenses obtained. Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.

Third, the definition of labor dispatch

Labor dispatch, that is, labor lease, refers to the dispatch agency signing a labor contract with the laborer and paying the remuneration, then dispatching the laborer to other employers and paying the service fee to the dispatch agency.