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Q：
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Does the sales revenue of human resources outsourcing services include the wages paid to the employees of the client unit on behalf of the client unit, as well as the social insurance and housing provident fund paid on behalf of the client unit?
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A：
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Taxpayers provide human resources outsourcing services, and their sales revenue does not include the wages paid to the employees of the client unit on behalf of the client unit, as well as the social insurance and housing provident fund paid on behalf of the client unit.
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Q：
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Is human resources outsourcing service a brokerage agency service?
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A：
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Taxpayers who provide human resources outsourcing services shall pay VAT according to brokerage agency services, which belong to brokerage agency services.
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Q：
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How to pay VAT for general taxpayers to provide human resources outsourcing services?
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A：
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It can choose to apply the simplified tax calculation method and calculate and pay VAT at the rate of 5%.
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Q：
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How to pay VAT for small-scale taxpayers to provide human resources outsourcing services?
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A：
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VAT is paid according to the brokerage agency service, and the levy rate of 3% is applicable.
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Q：
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How to issue invoices for taxpayers who provide human resources outsourcing services, collect wages from the entrusting party and pay on behalf of them, and social insurance and housing provident fund paid by the agent?
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A：
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The wages collected and paid by the entrusting party and the social insurance and housing provident fund paid by the agent shall not be issued special VAT invoices, but ordinary invoices may be issued.
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FAQ
