Q:
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When identifying small and low-profit enterprises, are the employees dispatched included in the number of employees of the employer?
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A:
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According to Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Scope of Preferential Income Tax Policies for Small and Low-Profit Enterprises" (Caishui [2017] No. 43), the number of employees in the identification of small and low-profit enterprises includes the number of employees who have established a labour relationship with the enterprise and the number of labour dispatch workers accepted by the enterprise. In other words, when identifying small and low-profit enterprises, the number of employees in the unit includes workers dispatched by labour services.
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Q:
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For persons with disabilities who are placed in the form of labour dispatch, can employers apply for tax incentives for placement of persons with disabilities?
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A:
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According to the “Announcement of the State Administration of Taxation on Issues Concerning Preferential Tax Policies for the Promotion of Employment of the Disabled” (State Administration of Taxation Announcement No. 55 of 2015), the persons with disabilities employed in the form of labour dispatch are employees of the labour dispatch unit rather than the actual employing unit, so the employing unit cannot apply for the preferential taxation for the placement of the disabled.
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Q:
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Can the labour cost of using labour dispatch in technology development enjoy the deduction of corporate income tax research and development expenses?
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A:
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According to the "Announcement of the State Administration of Taxation on Issues Concerning the Collection Scope of the Pre-tax Deduction of R&D Expenses" (State Administration of Taxation Announcement No. 40 of 2017), the labour costs of external R&D personnel are included in personnel labour expenses. External R&D personnel refer to researchers, technical personnel, and auxiliary personnel who have signed labour employment agreements (contracts) and temporarily hired with the company or labour dispatch companies. The wages and salaries paid by the labour dispatch company to the labour dispatch company in accordance with the agreement (contract) and the labour dispatch company actually pays the external R&D personnel are the labour costs of the external R&D personnel. So, under this situation can enjoy additional tax deductions.
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Q:
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Should the actual expenses incurred in accepting labour dispatch and employment be listed on the basis of invoices or self-made vouchers?
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A:
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According to the "Announcement of the State Administration of Taxation on the Pre-tax Deduction of Enterprise Salaries, Salaries and Staff Welfare Expenses" (State Administration of Taxation Announcement No. 34 of 2015), the actual expenses incurred by the enterprise accepting external labour dispatch and employment should be deducted before tax according to the regulations in two cases:
1.
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Expenses directly paid to labour dispatch companies in accordance with the agreement (contract) shall be regarded as labour expenses;
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2.
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expenses directly paid to employees shall be regarded as wages and salaries and employee welfare expenses.
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Therefore, the labour costs directly paid to the employer need to be listed on the invoice issued by the employer; the salary and salary expenditure directly paid to the employee can be listed on the self-made certificate.
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Q:
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If a person with a disability is accepted for employment in his own unit by means of labor dispatch, when calculating the payment of the employment security fund for the disabled, the number of persons with disabilities is included in the dispatching unit or the number of employed persons and employees of the receiving unit?
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A:
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According to the "Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Funds for the Disabled" (No. 98 of 2019), where an employer accepts a disabled person for employment in its own unit by means of labour dispatch in accordance with the law, the dispatching unit and the receiving unit shall, after reaching an agreement through negotiation, include the number of disabled persons in one of the parties’ actual employment arrangements for disabled persons and the number of employees. Do not double counting. In the case that the employer accepts the employment of the disabled in its own unit by means of labour dispatch in accordance with the law, the sending unit and the receiving unit will negotiate and reach an agreement through signing an agreement and include the number of disabled persons in the actual number of persons with disabilities employed and employed by one of the parties. The number of employees shall not be counted twice.
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