勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)，是(shi)指(zhi)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)企(qi)(qi)業與(yu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)人員(yuan)簽(qian)訂(ding)勞(lao)(lao)(lao)動合同(tong)，派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)企(qi)(qi)業和用(yong)(yong)(yong)工(gong)企(qi)(qi)業簽(qian)訂(ding)勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)協議，用(yong)(yong)(yong)工(gong)企(qi)(qi)業要(yao)求(qiu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)企(qi)(qi)業根據(ju)業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)的需要(yao)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人員(yuan)，并支付報酬的一種形式(shi)。在稅(shui)法規定(ding)上，《財(cai)政(zheng)部國家稅(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)總局(ju)關于(yu)進一步明確全面推開營改增試(shi)點有關勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)服(fu)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)、收費(fei)公(gong)路(lu)通行費(fei)抵扣等政(zheng)策的通知》（財(cai)稅(shui)〔2016〕47號）中對(dui)(dui)“勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)”有如下界(jie)定(ding)：勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)服(fu)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)，是(shi)指(zhi)勞(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)公(gong)司為了滿足(zu)用(yong)(yong)(yong)工(gong)單位(wei)對(dui)(dui)于(yu)各類靈活用(yong)(yong)(yong)工(gong)的需求(qiu)，將員(yuan)工(gong)派(pai)(pai)(pai)(pai)(pai)遣(qian)(qian)(qian)至(zhi)用(yong)(yong)(yong)工(gong)單位(wei)，接受(shou)用(yong)(yong)(yong)工(gong)單位(wei)管理(li)并為其工(gong)作(zuo)的服(fu)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)。

勞務派遣用(yong)工如何扣繳(jiao)個(ge)人稅？

勞務派遣(qian)，一方面降低了用(yong)(yong)工(gong)企業(ye)的(de)培(pei)訓成本，規避裁員的(de)風險；另一方面增強了用(yong)(yong)人的(de)靈活性。因此，受到用(yong)(yong)工(gong)企業(ye)的(de)青(qing)睞。那(nei)么，勞務派遣(qian)用(yong)(yong)工(gong)的(de)個人所得稅由(you)誰來代扣代繳呢(ni)？如何(he)扣繳呢(ni)？

一(yi)般(ban)情況下，勞務派遣(qian)人員的工資(zi)由用(yong)工企業轉賬給派遣(qian)企業，再由派遣(qian)企業統一(yi)發放(fang)給勞務派遣(qian)人員。

《中華人民共和(he)國(guo)勞(lao)(lao)動(dong)合同(tong)法》規定，“勞(lao)(lao)務(wu)(wu)派遣單(dan)(dan)位是本(ben)法所稱用人單(dan)(dan)位，應當(dang)履行用人單(dan)(dan)位對勞(lao)(lao)動(dong)者的(de)(de)義務(wu)(wu)。”因此，被派遣人員是勞(lao)(lao)務(wu)(wu)派遣企業的(de)(de)“人”，而不是用人單(dan)(dan)位的(de)(de)人。通俗理(li)解，就(jiu)是勞(lao)(lao)務(wu)(wu)派遣公司花費成本(ben)費用養活員工(gong)，將(jiang)員工(gong)派出去工(gong)作。

根據(ju)《個(ge)(ge)人(ren)(ren)所(suo)(suo)(suo)得稅法》第八條規定：“個(ge)(ge)人(ren)(ren)所(suo)(suo)(suo)得稅，以(yi)所(suo)(suo)(suo)得人(ren)(ren)為(wei)(wei)納稅義(yi)務人(ren)(ren)，以(yi)支付(fu)所(suo)(suo)(suo)得的企(qi)(qi)業(ye)或個(ge)(ge)人(ren)(ren)為(wei)(wei)扣(kou)繳(jiao)義(yi)務人(ren)(ren)”。因此，勞務派(pai)遣人(ren)(ren)員的個(ge)(ge)人(ren)(ren)所(suo)(suo)(suo)得稅應由派(pai)遣企(qi)(qi)業(ye)按工資薪金所(suo)(suo)(suo)得代扣(kou)代繳(jiao)個(ge)(ge)人(ren)(ren)所(suo)(suo)(suo)得稅。

派遣(qian)企業與用工(gong)企業都支(zhi)付(fu)工(gong)資，如(ru)何扣(kou)繳個(ge)稅？

還有一種(zhong)情況(kuang)，除了用(yong)(yong)工(gong)(gong)企(qi)(qi)業轉賬(zhang)給派(pai)(pai)遣(qian)企(qi)(qi)業，再由派(pai)(pai)遣(qian)企(qi)(qi)業發放(fang)給勞務派(pai)(pai)遣(qian)人員工(gong)(gong)資(zi)以外，用(yong)(yong)工(gong)(gong)企(qi)(qi)業可能還會向勞務派(pai)(pai)遣(qian)人員發放(fang)加班(ban)費(fei)、獎(jiang)金、福(fu)利等等。派(pai)(pai)遣(qian)企(qi)(qi)業與(yu)用(yong)(yong)工(gong)(gong)企(qi)(qi)業都支付工(gong)(gong)資(zi)薪金的情況(kuang)下(xia)，如何(he)處理呢？

這(zhe)種情(qing)形實(shi)際(ji)上(shang)(shang)屬于個人從(cong)兩(liang)處(chu)或者(zhe)兩(liang)處(chu)以上(shang)(shang)取得工資、薪金所(suo)得的(de)情(qing)形。個人應當(dang)按照規定選擇并(bing)固定在任職、受(shou)雇(gu)的(de)一地(di)單(dan)位所(suo)在地(di)主管稅務機關(guan)自行辦(ban)理納稅申報，匯算清繳其工資、薪金收(shou)入的(de)個人所(suo)得稅，多退少補。

舉(ju)個(ge)例子，某(mou)人在派遣企業甲公(gong)司(si)(si)取(qu)得(de)(de)(de)(de)(de)工(gong)(gong)資4500元(yuan)(yuan)，用工(gong)(gong)企業乙(yi)公(gong)司(si)(si)取(qu)得(de)(de)(de)(de)(de)工(gong)(gong)資3800元(yuan)(yuan)。甲公(gong)司(si)(si)在支付(fu)工(gong)(gong)資時，扣繳(jiao)(jiao)(jiao)個(ge)稅(shui)=（4500-3500）×3%=30元(yuan)(yuan)；乙(yi)公(gong)司(si)(si)則不(bu)再減除費(fei)用，以支付(fu)全額直接確定適用稅(shui)率，計算扣繳(jiao)(jiao)(jiao)個(ge)稅(shui)=3800×10%-105=275元(yuan)(yuan)；按期將兩處所(suo)得(de)(de)(de)(de)(de)合并，匯(hui)算清繳(jiao)(jiao)(jiao)其工(gong)(gong)資、薪金收入的個(ge)人所(suo)得(de)(de)(de)(de)(de)稅(shui)，多退少補(bu)(bu)，共(gong)應繳(jiao)(jiao)(jiao)納個(ge)人所(suo)得(de)(de)(de)(de)(de)稅(shui)=（3800+4500-3500）×20%-555=405元(yuan)(yuan)，應補(bu)(bu)繳(jiao)(jiao)(jiao)個(ge)人所(suo)得(de)(de)(de)(de)(de)稅(shui)405-（30+275）=100元(yuan)(yuan)。

這樣的扣繳個稅方式，實際上非常繁瑣，更(geng)合理的選(xuan)擇(ze)應該是用(yong)工企(qi)業(ye)將(jiang)加(jia)班費、獎金等與工資一起(qi)支付給派(pai)遣企(qi)業(ye)，同樣由(you)派(pai)遣企(qi)業(ye)發放并扣繳個稅。

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