Handling Of External Labor Dispatch Expenditure By Enterprises

The accounting standards for enterprises are clear, and the wages paid by enterprises to receive labor dispatch should be paid as employees' salaries.

How do we deal with the pre tax deduction for such labor dispatch?

According to the notice issued by the State Administration of Taxation in April 24, 2012, No. fifteenth, "Notice of the State Administration of Taxation on certain tax treatment issues concerning the taxable income of enterprise income tax", No. 1, 2012, the first provision states: "the pre tax deduction for seasonal workers and temporary workers, etc.: the actual expenses arising from the employment of seasonal workers, temporary workers, interns, retired retirees, and the employment of external labor dispatching workers should be divided into wages and salaries and employee welfare expenses, and the enterprise income tax shall be deducted in accordance with the provisions of the enterprise income tax law.

Where the salaries and salaries are paid, it is allowed to be counted as the base of the total wages and salaries of the enterprises, which is used as the basis for calculating the deduction of other related expenses.

However, in May 8, 2015, the State Administration of Taxation issued the thirty-fourth notice of the State Administration of Taxation on the pre tax deduction of expenditures such as wages and salaries of employees and welfare expenses of employees, of which third are stipulated as follows: "enterprises accept the tax deduction before employment of external labor dispatching. The actual expenses of enterprises accepting external labor dispatching employment should be deducted in two situations according to the regulations: the expenses directly paid to the labor dispatch companies according to the agreement (contract) shall be paid as labor expenses, and the direct payment to the employees shall be used as the expenses of the salaries and salaries and the expenses of the staff and workers, and the expenses of the staff and workers shall be paid for the expenses paid by the enterprises directly to the labor dispatch companies in accordance with the provisions of the two agreements.

The cost of wages and salaries shall be included in the base of the total wages and salaries of the enterprise as a basis for calculating the deduction of other related expenses.

"The State Administration of Taxation on the amount of taxable income of enterprise income tax"

Bulletin of the matter (Announcement No. fifteenth of 2012 by the General Administration of Taxation) "first, the relevant provisions on enterprises accepting employment from outside labor dispatching shall be abolished simultaneously."

It can be seen that the Announcement No. 34 is directly related to the payment of such a simple form of expression for the payment of wages, so as to deal with the problem of deduction of welfare benefits and so on, thus abolishing the provisions of the Announcement No. 15 of 2012.

According to this statement, if the wage is paid by the dispatched party enterprises (hereinafter referred to as the employing units), then the wages of the employees of the employing units shall be regarded as the basis for deduction of the welfare benefits of the employing units; if the wages are paid to the dispatched companies by the employing units, the personnel sent by the dispatched companies shall be paid as labor expenses, and can not be used as the wages of the employing units, which naturally can not be regarded as the base for the deduction of the welfare benefits.

This causes a very strange phenomenon. According to the accounting standards of enterprises, as long as enterprises sign contracts or fail to sign contracts, they must be paid by the employing units, but this part of the temporary workers is paid by the sending companies, so they can not be regarded as the base of welfare deduction. But in fact, the temporary workers are living together with the regular employees in the same place. The cost of the canteen is whether or not I am responsible for the work unit or the labor dispatch company. If I am responsible for myself, I can not do the pre tax deduction. If I find the labor dispatching company responsible, then I have to change the contract.

Excluding the employees' salaries, the number of employees in some small production enterprises is about 110. According to the standard of small and small enterprises, the number of employees is below 100 people. (assuming all the other conditions meet the requirements), is it possible for 99 employees to be employed by themselves, and other personnel are dispatched by labor service companies. Of course, according to the second provision of the Ministry of finance, the State Administration of Taxation on small and small enterprise income tax preferential policies, No. 34 of the fiscal second [2015] 34, "Regulations on the implementation of enterprise income tax law ninety-second" (1) the number of employees mentioned in Xiang Hedi (two), including the number of employees who establish labor relations with enterprises and the number of labor dispatch workers accepted by enterprises. If the employer adopts the invoice of the dispatched company, it enters the labor cost.

When calculating the number of small profit enterprises, it is necessary to include the number of labor dispatched. However, the number of temporary workers can not be reflected on the books of the enterprises, because the employing units are charged according to the labor invoices.

　　同時(shí)，高新技術(shù)企業(yè)和軟件企業(yè)，按規(guī)定是在企業(yè)工作183天以上則需要計(jì)入企業(yè)職工人數(shù)的基數(shù)，那按34號(hào)公告的要求，在用工單位發(fā)工資就算用工單位的工資，就算用工單位的人，在勞務(wù)派遣公司發(fā)工資，就算勞務(wù)派遣的人?只要用工單位不傻，誰(shuí)都知道自己不發(fā)工資啊，我都請(qǐng)了勞務(wù)派遣公司了，還自己發(fā)工資啊!能懶誰(shuí)不會(huì)懶啊!好在按照《勞務(wù)派遣暫行規(guī)定》，使用的被派遣勞動(dòng)者數(shù)量不得超過(guò)其用工總量的10%，不然整個(gè)高新技術(shù)企業(yè)，大部分人員都用勞務(wù)派遣公司的人，自己聘用幾個(gè)人，那“具有大學(xué)?？埔陨蠈W(xué)歷的科技人員占企業(yè)當(dāng)年職工總數(shù)的30%以上，其中研發(fā)人員占企業(yè)當(dāng)年職工總數(shù)的10%以上”這一條，真是隨隨便便就可以達(dá)到啊!

So, if

According to the accounting standards of enterprises, the wages that are included in the wages payable include the wages of the dispatched personnel. However, the personal income tax of the temporary worker can not be declared in the employment unit (because the company's personal income tax is declared by the sending company).

If the employment unit deals with the requirements of the Announcement No. 34 of 2015, if the wage is not paid by the employing unit, it should be included in the labor cost, and it should not be used as the wage of the employing unit, so it can not be regarded as the base for the deduction of the welfare cost.

According to Announcement No. 34, "enterprises actually accept external labor dispatching labor.

It should be deducted in accordance with the regulations in two cases according to the regulations: in accordance with the agreement (contract), the expenses directly paid to the labor dispatching company shall be paid as labor expenses, and the expenses paid directly to the employees shall be paid as wages and salaries and employee welfare expenses. "

It should be in the tax document. Therefore, the tax law must be followed. However, in terms of accounting, in order to accurately calculate the actual production costs of enterprises and so on, according to the requirements of the accounting standards of enterprises, no matter who pays the salary, all of them must be included in the cost and the cost according to the cost accounting units and be included in the remuneration of the employees.

This will lead to differences between accounting and tax laws. It is suggested that when employing units to calculate wages, they should not only take the invoices of labor dispatch companies as the original vouchers, but also attach temporary wage forms, and establish a reference book, and keep the attendance records of temporary workers, so as to accurately calculate the pre tax deduction base of welfare costs and other tax preferences when making the enterprise income tax settlement, and provide reference materials when enjoying all kinds of tax preferences.

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