境外企业派遣人员来华工作的税务风险分析

Analysis of Tax Risk of Personnel Dispatch Provided by Non-Resident Enterprise

鉴于当前境外非居民企业在中国投资的企业中,普遍存在劳务派遣现象,国家税务总局在2010年和2013年分别下发文件,明确了对劳务派遣人员是否构成境外企业在中国设立的常设机构的认定标准。基于两种劳务派遣模式,在派遣人员已构成中国居民纳税人义务的前提下,根据派遣企业派往接收企业的派遣人员的工作性质,分别就两种模式下,派遣企业的企业所得税、增值税以及代扣代缴的个人所得税进行对比分析,并对派遣企业如何应对税务风险提出建议。

Personnel dispatched models are of ubiquity in several domestic enterprises invested by non-resident Enterprises. In 2010 and 2013, State Administration of Taxation public announcement respectively specify the standards of recognizing personnel dispatched as resident institute. Base on two different personnel dispatched models, taxation are discussed with respect to corporate income tax, value added tax and individual income tax. Besides, suggestions to avoid risks are provided.