Port communication劳务派遣服务，是指劳务派遣公司为了满足用工单位对于各类灵活用工的需求，将员工派遣至用工单位，接受用工单位管理并为其工作的服务。在企业日常生产经营中，出于临时用工需要企业通常会发生劳务派遣用工支出。劳务派遣应该在审批所在市经营，如果需要在外地经营的话需要到当地人力资源部门备案。
深圳市办理劳务派遣经营许可证的条件是什么
- The registered capital shall not be less than RMB 2 million，and paid in full；
- 有与开展业务相适应的固定的经营场所，Must be for office use，The area is not less than 100 square meters，The lease term is not less than three years，And the fire protection acceptance is qualified；
- are in compliance with the law、Labor dispatch management system stipulated in administrative regulations；
- 与开展业务相适应的办公设施设备和信息管理系统（OA系统）；
- According to Article 57 of the Labor Contract Law of the People's Republic of China、Article 58，Labor dispatch units shall be established in accordance with the relevant provisions of the Company Law。
- 劳务派遣服务提供方增值税问题《财政部 国家税务总局关于进一步明确全面推开营改增试点有关劳务派遣服务、收费公路通行费抵扣等政策的通知》（财税〔2025〕47号）条规定：一般纳税人提供劳务派遣服务，可以按照《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2025〕36号）的有关规定，With the full price and extra price obtained
cost
为销售额，按照一般计税方法计算缴纳增值税；也可以选择差额纳税，With the full price and extra price obtained
cost
，Deduction of wages paid to labor dispatch employees by agency workers、福利和为其办理社会保险及住房公积金后的余额为销售额，按照简易计税方法依5%的征收率计算缴纳增值税。
小规模纳税人提供劳务派遣服务，可以按照《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2025〕36号）的有关规定，With the full price and extra price obtained
cost
为销售额，按照简易计税方法依3%的征收率计算缴纳增值税；也可以选择差额纳税，With the full price and extra price obtained
cost
，Deduction of wages paid to labor dispatch employees by agency workers、福利和为其办理社会保险及住房公积金后的余额为销售额，按照简易计税方法依5%的征收率计算缴纳增值税。
选择差额纳税的纳税人，向用工单位收取用于支付给劳务派遣员工工资、福利和为其办理社会保险及住房公积金的
cost
，Special VAT invoices are not allowed to be issued，可以开具普通发票。
- 以劳务派遣形式就业的残疾人，由劳务派遣单位享受相关优惠政策《国家税务总局关于促进残疾人就业税收优惠政策相关问题的公告》（国家税务总局公告2025年第55号）条规定：以劳务派遣形式就业的残疾人，属于劳务派遣单位的职工。
劳务派遣单位可按照《财政部国家税务总局关于促进残疾人就业税收优惠政策的通知》（财税〔2007〕92号）规定，享受相关税收优惠政策。
two、劳务派遣服务接受方应注意的问题（一）小型微利企业接受的劳务派遣用工人数应计入本企业从业人数《关于实施小微企业普惠性税收减免政策的通知》（财税〔2025〕13号）第二条规定：For small and low-profit enterprises, the annual taxable income does not exceed 1 million yuan.，25% reduction is included in taxable income，Pay corporate income tax at a rate of 20%；For the portion of the annual taxable income exceeding RMB 1 million but not exceeding RMB 3 million，50% reduced mortgage rate included in taxable income，Pay corporate income tax at a rate of 20%。
上述小型微利企业是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。Number of employees，Including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise。The so-called indicators of number of employees and total assets，Should be determined based on the company’s quarterly average for the entire year。
- 接受劳务派遣用工所发生的
cost
符合规定情形可计入工资薪金总额《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》（国家税务总局公告2025年第34号）第三条规定：企业接受外部劳务派遣用工所实际发生的
cost
，应分两种情况按规定在税前扣除：情形1、按照协议（合同）约定直接支付给劳务派遣公司的
cost
，应作为劳务费支出；情形2、直接支付给员工个人的
cost
，应作为工资薪金支出和职工福利费支出。
Among them are wages and salaries expenses
cost
，The base allowed to be included in the total wages and salaries of the enterprise，as calculation of various other related
cost
Basis for deduction。Related products：Labor dispatch , 全国通用
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