【作者】 唐亮；

【导师】 周斌；

【作者基本信息】 南京大学 ， 公共管理硕士（MPA）（专业学位）， 2019， 硕士

【摘要】 劳务派遣是指劳务派遣机构根据用工单位的需要,派遣符合用工单位条件和需求的人员到用工单位,员工接受用工单位管理并为其服务的一种派工用工形式。根据《中华人民共和国劳动合同法》规定,劳务派遣用工与全日制用工、非全日制用工并列为企业的三种用工形式。劳务派遣的出现将劳动力的所有者和使用者分离,使得传统的工人和雇主就业模式在调度机制下转化为三方雇佣模式。劳动派遣在促进体制内部就业机制转变、城乡就业结构转型、协调劳动力市场供需形势等方面,发挥着不可替代的作用。但同时,劳务派遣企业因其特殊的经营特点和用工方式,适用较多差异化的涉税政策,涉税事项处理较一般企业更加复杂,涉税风险点因此也更多。劳务派遣行业涉税风险具体表现在:劳务派遣单位是劳务费发票虚开的“重灾区”,滋生以虚开发票的假劳务派遣“皮包公司”。增值税涉税处理上,派遣企业可以选择一般计税方法或者差额扣税简易征收,还要严格注意与劳务外包、人力资源外包业务区分。企业所得税处理上,涉及小型微利企业资格认定的从业人数归属和限制问题,还有派遣企业与用工企业可能存在多头虚假列支工资薪金。个税方面派遣方与用工方会互相“扯皮”,逃避个税代扣代缴责任,使被派遣员工产生补缴风险,还可能对限购城市的买房资格产生影响。另外还有应缴未缴、扣而未缴的社会保险费,损害被派遣职工各项利益。可见劳务派遣行业涉税风险点较多,监管难度大。如不能科学涉税管理,提高管理质效,一旦劳务派遣企业出现涉税重大违法法规而走逃,对派遣员工的直接利益将造成损害,派遣员工基数巨大,对社会稳定将产生潜在巨大负面影响。劳务派遣企业的角色不仅是一个以营利为目的的法人企业,还是串联社会富余劳动力与用工单位的桥梁。劳务派遣企业也从传统的经济效益、税收效益,也自然多了一层社会效益。本文以劳务派遣行业的涉税风险监管为研究对象,从制度政策科学改革视角出发,以提高公共利益为目标,结合行业相关涉税政策,分析了劳务派遣行业的涉税风险监管现状,深入剖析现存的监管问题和原因,查找税企征管实务争议点、税收政策待优化点等,最终据此探索出科学的劳务派遣行业涉税风险监管措施:加强信息化监管,建立行业风险监测预警指标;优化纳税服务,持续监管;科学制定政策,减少执法争议;科学配置人力资源,拓展监管广度深度;内外部联动综合治税,协同管理。在国家“减税降费”大背景下,本文最终目的不在于税款挖潜增收,而在于防范劳务派遣行业的涉税风险,规避劳务派遣企业无知性纳税不遵从产生的涉税违规,维护劳务派遣员工合法权益不受损害。本文在借鉴他人研究成果的基础上,尝试融合劳务派遣行业由原国税、原地税分别负责征管的税费种进行审视和探讨,涵盖多个主要税费种的涉税风险进行勾稽比对、风险关联度分析研究,在研究视角上有一定的拓展创新之处。更多还原

【Abstract】 Labor dispatch refers to the service that the dispatching company dispatches employees to the employing unit to accept the management and work of the employing unit in order to meet the needs of the employing unit for various flexible employment.According to the Labor Contract Law,labor dispatch and full-time and part-time employment are listed as three forms of employment in enterprises.The emergence of labor dispatch makes the owner and user of labor force separate in the employment relationship,and changes the traditional employment mode of both workers and employers into the tripartite employment mode under the dispatch mechanism.Labor dispatch plays an irreplaceable role in promoting the transformation of employment mechanism in the system,promoting the transformation of employment structure in urban and rural areas,and regulating the supply and demand situation in the labor market.But at the same time,because of its special operating characteristics and employment mode,labor dispatching enterprises involve more tax-related policies,more complex tax-related matters and more tax risk points than ordinary enterprises,and labor dispatching enterprises may often appear ignorant or deliberate tax failure.Labor dispatching units are the ’problem areas’ where the invoices for labor costs are falsely invoiced,which breeds the ’paper companies’ for falsely invoiced labor services.In dealing with VAT,dispatching enterprises can choose general taxation methods or simple levy of differential deduction,and pay strict attention to the distinction between labor outsourcing and human resource outsourcing.In the treatment of enterprise income tax,it involves the attribution and restriction of the number of employees in the qualification determination of small and micro-profit enterprises,and there may be many false salaries and salaries in dispatching enterprises and employing enterprises.In terms of individual tax,the dispatcher and the employer will wrangle with each other to evade the responsibility of individual tax withholding and withholding,which will make the dispatched employees have the risk of reimbursement,and may also have an impact on the qualifications of purchasing houses in restricted cities.In addition,there are social insurance premiums that should not be paid or paid in full,which will damage the interests of the dispatched workers.It can be seen that there are many tax risk points in labor dispatch industry,and it is difficult to supervise.If we can’t manage tax-related scientifically and improve the quality and efficiency of management,once the dispatching enterprises run away from the major tax-related laws and regulations,the direct interests of the dispatched employees will be damaged,and the dispatched staff base is huge,which will have a potentially huge negative impact on social stability.The role of labor dispatch enterprises is not only a corporate enterprise for profit,but also a bridge connecting surplus labor force and employers.Labor dispatch enterprises also have more social benefits from traditional economic benefits and tax benefits.This paper takes the tax risk supervision of labor dispatch industry as the research object,from the perspective of scientific reform of system policy,aiming at improving public interest,combining with the tax-related policy of industry,expounds the current situation of tax-related supervision of labor dispatch industry,deeply analyses the existing problems and reasons of supervision,finds out the points to be optimized in tax policy and the points to be disputed in the practice of tax collection and management,etc.,and finally explores them.Scientific measures for tax collection and management in labor dispatch industry:strengthening tax information supervision,establishing industry risk monitoring and early warning indicators;optimizing tax service,continuous supervision;formulating policies scientifically to improve the level of law enforcement;internal and external linkage,comprehensive tax control and coordinated management.Under the background of national ’Tax Reduction’,the ultimate purpose of this paper is not to tap potential tax revenue,but to prevent tax risks in the labor dispatch industry,to avoid tax-related violations caused by ignorant tax failure of labor dispatch enterprises,and to safeguard the legitimate rights and interests of labor dispatch employees.更多还原