勞(lao)務(wu)(wu)(wu)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)，是指(zhi)(zhi)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)企業(ye)(ye)(ye)與派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)人(ren)(ren)員簽(qian)訂勞(lao)動合同，派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)企業(ye)(ye)(ye)和用(yong)工(gong)企業(ye)(ye)(ye)簽(qian)訂勞(lao)務(wu)(wu)(wu)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)協議，用(yong)工(gong)企業(ye)(ye)(ye)要(yao)求派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)企業(ye)(ye)(ye)根據業(ye)(ye)(ye)務(wu)(wu)(wu)的(de)需要(yao)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)勞(lao)務(wu)(wu)(wu)人(ren)(ren)員，并(bing)支付報酬的(de)一種形式(shi)。在稅(shui)法(fa)規(gui)定(ding)上，《財政部國家(jia)稅(shui)務(wu)(wu)(wu)總局(ju)關于進一步明確全面推開營改(gai)增試(shi)點有(you)關勞(lao)務(wu)(wu)(wu)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)服(fu)務(wu)(wu)(wu)、收費(fei)(fei)公路(lu)通(tong)行費(fei)(fei)抵(di)扣等政策的(de)通(tong)知》（財稅(shui)〔2016〕47號）中對“勞(lao)務(wu)(wu)(wu)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)”有(you)如(ru)下界定(ding)：勞(lao)務(wu)(wu)(wu)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)服(fu)務(wu)(wu)(wu)，是指(zhi)(zhi)勞(lao)務(wu)(wu)(wu)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)公司(si)為(wei)了(le)滿足用(yong)工(gong)單(dan)(dan)位(wei)對于各類靈活用(yong)工(gong)的(de)需求，將(jiang)員工(gong)派(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)(qian)至用(yong)工(gong)單(dan)(dan)位(wei)，接受用(yong)工(gong)單(dan)(dan)位(wei)管(guan)理并(bing)為(wei)其工(gong)作(zuo)的(de)服(fu)務(wu)(wu)(wu)。

勞務派遣用工如(ru)何扣(kou)繳個人(ren)稅？

勞務派遣(qian)，一方面降低(di)了用(yong)工(gong)企(qi)業(ye)(ye)的(de)培訓成本，規避裁員的(de)風險；另一方面增強了用(yong)人(ren)(ren)的(de)靈活性。因此，受(shou)到用(yong)工(gong)企(qi)業(ye)(ye)的(de)青睞。那么，勞務派遣(qian)用(yong)工(gong)的(de)個(ge)人(ren)(ren)所得稅由誰(shui)來代(dai)扣代(dai)繳呢？如何扣繳呢？

一(yi)般(ban)情況(kuang)下，勞(lao)務派(pai)遣(qian)人員(yuan)的工資由用工企業(ye)轉賬給派(pai)遣(qian)企業(ye)，再由派(pai)遣(qian)企業(ye)統一(yi)發放給勞(lao)務派(pai)遣(qian)人員(yuan)。

《中華人民共和國(guo)勞(lao)(lao)動(dong)合(he)同(tong)法》規(gui)定(ding)，“勞(lao)(lao)務派(pai)遣(qian)單(dan)(dan)位(wei)是(shi)本法所稱用人單(dan)(dan)位(wei)，應當履行用人單(dan)(dan)位(wei)對勞(lao)(lao)動(dong)者(zhe)的(de)義務。”因此，被派(pai)遣(qian)人員是(shi)勞(lao)(lao)務派(pai)遣(qian)企業的(de)“人”，而不是(shi)用人單(dan)(dan)位(wei)的(de)人。通(tong)俗理解(jie)，就是(shi)勞(lao)(lao)務派(pai)遣(qian)公司(si)花費(fei)成(cheng)本費(fei)用養活(huo)員工，將員工派(pai)出去(qu)工作。

根據《個(ge)人所(suo)(suo)得稅法》第(di)八條規定：“個(ge)人所(suo)(suo)得稅，以(yi)所(suo)(suo)得人為納稅義(yi)務(wu)人，以(yi)支付所(suo)(suo)得的企(qi)業(ye)或(huo)個(ge)人為扣(kou)繳義(yi)務(wu)人”。因(yin)此，勞務(wu)派(pai)遣人員的個(ge)人所(suo)(suo)得稅應(ying)由派(pai)遣企(qi)業(ye)按工(gong)資薪金(jin)所(suo)(suo)得代扣(kou)代繳個(ge)人所(suo)(suo)得稅。

派(pai)遣企業(ye)(ye)與用(yong)工企業(ye)(ye)都(dou)支付工資，如何扣繳(jiao)個稅？

還(huan)有(you)一種情(qing)況(kuang)，除了用(yong)工(gong)(gong)企(qi)(qi)業(ye)轉(zhuan)賬給派(pai)遣(qian)(qian)(qian)企(qi)(qi)業(ye)，再(zai)由派(pai)遣(qian)(qian)(qian)企(qi)(qi)業(ye)發放(fang)(fang)給勞務派(pai)遣(qian)(qian)(qian)人員工(gong)(gong)資(zi)以(yi)外，用(yong)工(gong)(gong)企(qi)(qi)業(ye)可能還(huan)會向勞務派(pai)遣(qian)(qian)(qian)人員發放(fang)(fang)加班(ban)費、獎金、福利等(deng)等(deng)。派(pai)遣(qian)(qian)(qian)企(qi)(qi)業(ye)與(yu)用(yong)工(gong)(gong)企(qi)(qi)業(ye)都支付工(gong)(gong)資(zi)薪金的情(qing)況(kuang)下，如何處理呢？

這種情(qing)形(xing)實際上(shang)屬于個人(ren)從兩處或者兩處以上(shang)取得(de)工資(zi)、薪金(jin)所(suo)(suo)得(de)的情(qing)形(xing)。個人(ren)應當按(an)照規定(ding)選(xuan)擇并(bing)固定(ding)在任職、受雇的一地(di)單位所(suo)(suo)在地(di)主管稅務機關自行辦理(li)納稅申報，匯算(suan)清繳其工資(zi)、薪金(jin)收入的個人(ren)所(suo)(suo)得(de)稅，多退少(shao)補。

舉個(ge)(ge)例子，某人(ren)(ren)(ren)在派(pai)遣企(qi)業(ye)甲公司(si)取得工(gong)資(zi)4500元，用工(gong)企(qi)業(ye)乙公司(si)取得工(gong)資(zi)3800元。甲公司(si)在支(zhi)付(fu)(fu)工(gong)資(zi)時，扣繳(jiao)個(ge)(ge)稅=（4500-3500）×3%=30元；乙公司(si)則不(bu)再(zai)減除費用，以支(zhi)付(fu)(fu)全額直接確定適用稅率(lv)，計算扣繳(jiao)個(ge)(ge)稅=3800×10%-105=275元；按期將兩(liang)處(chu)所(suo)得合并，匯算清(qing)繳(jiao)其工(gong)資(zi)、薪(xin)金(jin)收入的個(ge)(ge)人(ren)(ren)(ren)所(suo)得稅，多退(tui)少補，共應繳(jiao)納個(ge)(ge)人(ren)(ren)(ren)所(suo)得稅=（3800+4500-3500）×20%-555=405元，應補繳(jiao)個(ge)(ge)人(ren)(ren)(ren)所(suo)得稅405-（30+275）=100元。

這(zhe)樣(yang)的(de)扣(kou)繳個稅方式，實際上非常繁(fan)瑣(suo)，更合理的(de)選擇應(ying)該是用工(gong)企(qi)業將加班費(fei)、獎金等(deng)與工(gong)資一起支付給(gei)派遣企(qi)業，同樣(yang)由派遣企(qi)業發放并扣(kou)繳個稅。

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