勞務(wu)(wu)(wu)(wu)派(pai)遣(qian)(qian)(qian)(qian)(qian)，是指(zhi)派(pai)遣(qian)(qian)(qian)(qian)(qian)企業(ye)(ye)(ye)與派(pai)遣(qian)(qian)(qian)(qian)(qian)人員(yuan)簽訂勞動合同，派(pai)遣(qian)(qian)(qian)(qian)(qian)企業(ye)(ye)(ye)和用(yong)工(gong)企業(ye)(ye)(ye)簽訂勞務(wu)(wu)(wu)(wu)派(pai)遣(qian)(qian)(qian)(qian)(qian)協議，用(yong)工(gong)企業(ye)(ye)(ye)要求派(pai)遣(qian)(qian)(qian)(qian)(qian)企業(ye)(ye)(ye)根據(ju)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)的(de)需要派(pai)遣(qian)(qian)(qian)(qian)(qian)勞務(wu)(wu)(wu)(wu)人員(yuan)，并支付報酬(chou)的(de)一種形式。在稅(shui)法規(gui)定上，《財政部國家稅(shui)務(wu)(wu)(wu)(wu)總局關于(yu)進(jin)一步明確全(quan)面推開營改增試(shi)點有(you)關勞務(wu)(wu)(wu)(wu)派(pai)遣(qian)(qian)(qian)(qian)(qian)服(fu)(fu)務(wu)(wu)(wu)(wu)、收費公路通行費抵(di)扣等政策的(de)通知》（財稅(shui)〔2016〕47號）中對(dui)“勞務(wu)(wu)(wu)(wu)派(pai)遣(qian)(qian)(qian)(qian)(qian)”有(you)如下界定：勞務(wu)(wu)(wu)(wu)派(pai)遣(qian)(qian)(qian)(qian)(qian)服(fu)(fu)務(wu)(wu)(wu)(wu)，是指(zhi)勞務(wu)(wu)(wu)(wu)派(pai)遣(qian)(qian)(qian)(qian)(qian)公司為(wei)了滿足(zu)用(yong)工(gong)單位對(dui)于(yu)各類(lei)靈活用(yong)工(gong)的(de)需求，將員(yuan)工(gong)派(pai)遣(qian)(qian)(qian)(qian)(qian)至(zhi)用(yong)工(gong)單位，接受用(yong)工(gong)單位管理并為(wei)其工(gong)作的(de)服(fu)(fu)務(wu)(wu)(wu)(wu)。

勞(lao)務派遣用工(gong)如何(he)扣(kou)繳(jiao)個(ge)人稅？

勞務(wu)派遣，一(yi)方面降低了用工企業的培(pei)訓(xun)成本，規避裁員(yuan)的風險；另一(yi)方面增強了用人的靈活(huo)性。因此，受(shou)到用工企業的青睞。那(nei)么，勞務(wu)派遣用工的個(ge)人所得稅由誰來代扣(kou)(kou)代繳(jiao)呢？如何扣(kou)(kou)繳(jiao)呢？

一(yi)般情況下，勞務派遣人(ren)員的工資由用工企業轉賬給派遣企業，再由派遣企業統一(yi)發(fa)放給勞務派遣人(ren)員。

《中華(hua)人(ren)民(min)共(gong)和國勞(lao)動合同法》規(gui)定，“勞(lao)務(wu)(wu)派遣單(dan)位是(shi)本法所(suo)稱用人(ren)單(dan)位，應當履行用人(ren)單(dan)位對勞(lao)動者的義務(wu)(wu)。”因此，被派遣人(ren)員(yuan)是(shi)勞(lao)務(wu)(wu)派遣企業的“人(ren)”，而(er)不是(shi)用人(ren)單(dan)位的人(ren)。通(tong)俗理解，就是(shi)勞(lao)務(wu)(wu)派遣公司花費成本費用養(yang)活員(yuan)工，將員(yuan)工派出去工作(zuo)。

根(gen)據《個人所得(de)(de)稅(shui)法(fa)》第八條規定：“個人所得(de)(de)稅(shui)，以所得(de)(de)人為(wei)(wei)納(na)稅(shui)義務(wu)(wu)人，以支付所得(de)(de)的企(qi)(qi)業或個人為(wei)(wei)扣(kou)繳義務(wu)(wu)人”。因此，勞務(wu)(wu)派(pai)遣人員的個人所得(de)(de)稅(shui)應(ying)由(you)派(pai)遣企(qi)(qi)業按工資薪金所得(de)(de)代扣(kou)代繳個人所得(de)(de)稅(shui)。

派遣企業(ye)與用(yong)工企業(ye)都支付工資(zi)，如何扣繳個(ge)稅？

還有一種情(qing)況(kuang)，除了(le)用工(gong)(gong)(gong)企(qi)(qi)業轉賬給派(pai)遣企(qi)(qi)業，再由派(pai)遣企(qi)(qi)業發放給勞務(wu)派(pai)遣人員(yuan)工(gong)(gong)(gong)資(zi)(zi)以外，用工(gong)(gong)(gong)企(qi)(qi)業可能還會向(xiang)勞務(wu)派(pai)遣人員(yuan)發放加班費、獎金、福利等(deng)等(deng)。派(pai)遣企(qi)(qi)業與用工(gong)(gong)(gong)企(qi)(qi)業都(dou)支付工(gong)(gong)(gong)資(zi)(zi)薪金的情(qing)況(kuang)下，如何處(chu)理呢(ni)？

這種(zhong)情形(xing)實際上屬(shu)于個(ge)人(ren)(ren)從兩(liang)處或(huo)者兩(liang)處以上取得工資、薪金所(suo)(suo)得的情形(xing)。個(ge)人(ren)(ren)應當按照規定選擇并固(gu)定在任職、受(shou)雇(gu)的一地(di)單位所(suo)(suo)在地(di)主管稅(shui)務機關自行辦理(li)納稅(shui)申報，匯算清繳其工資、薪金收入的個(ge)人(ren)(ren)所(suo)(suo)得稅(shui)，多退少(shao)補。

舉個(ge)(ge)例子，某人在派遣企(qi)業(ye)甲公司取得(de)(de)工(gong)資4500元，用(yong)工(gong)企(qi)業(ye)乙(yi)公司取得(de)(de)工(gong)資3800元。甲公司在支付(fu)工(gong)資時，扣(kou)繳個(ge)(ge)稅(shui)(shui)=（4500-3500）×3%=30元；乙(yi)公司則不(bu)再(zai)減除(chu)費用(yong)，以支付(fu)全額(e)直(zhi)接確(que)定(ding)適用(yong)稅(shui)(shui)率(lv)，計算扣(kou)繳個(ge)(ge)稅(shui)(shui)=3800×10%-105=275元；按期將(jiang)兩處所(suo)得(de)(de)合(he)并，匯(hui)算清繳其工(gong)資、薪(xin)金收入的個(ge)(ge)人所(suo)得(de)(de)稅(shui)(shui)，多(duo)退(tui)少補，共(gong)應繳納個(ge)(ge)人所(suo)得(de)(de)稅(shui)(shui)=（3800+4500-3500）×20%-555=405元，應補繳個(ge)(ge)人所(suo)得(de)(de)稅(shui)(shui)405-（30+275）=100元。

這(zhe)樣(yang)的扣繳(jiao)個(ge)稅方(fang)式，實際(ji)上(shang)非常繁瑣，更合理的選擇應該是用工(gong)企(qi)業(ye)將加班費(fei)、獎金等與工(gong)資一起支付給(gei)派遣企(qi)業(ye)，同樣(yang)由派遣企(qi)業(ye)發放并(bing)扣繳(jiao)個(ge)稅。

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