The accounting treatment of invoices issued by labor dispatch companies is as follows:
Borrow: bank deposits and other subjects,
Loan: income from main business,
Taxes payable-VAT payable (output tax),
When carrying forward costs,
Borrow: main business cost,
Taxes payable-VAT payable (input tax),
Loan: bank deposits and other subjects.
Supplement: How to tax labor dispatch?
1. General taxpayers who provide labor dispatch services can calculate and pay value-added tax at the rate of 6% according to the relevant provisions of Caishui [2016] No.36 document, taking the total price and extra-price expenses obtained as sales, and according to the general taxation method; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
2, small-scale taxpayers to provide labor dispatch services, can be in accordance with the relevant provisions of the Caishui [2065438+06] No.36 document, with the total price and off-price expenses as sales, according to the simple tax method to calculate and pay VAT at the rate of 3%; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.
3. Taxpayers who choose to pay the differential tax shall be paid wages, welfare and social insurance, housing accumulation fund and other expenses by the employing unit for the dispatched employees. No special VAT invoice may be issued, but ordinary invoices may be issued.