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The Impact Of "Social Security Taxation" On Labor Services Companies And Countermeasures

Posted on:2021-03-18Degree:MasterType:Thesis
Country:ChinaCandidate:M D ZhangFull Text:PDF
GTID:2427330626465702Subject:Business Administration
Abstract/Summary:PDF Full Text Request
With the consolidation of national and local taxes,the three-phase golden tax big data coverage,the popularization of social security taxation,and the advent of invoice compliance supervision,enterprises are entering a period of "compulsory taxation regulation." After the implementation of the new social insurance collection and management system,some companies that have underpaid social security in the past may face sudden increases in social security costs,which will affect the company 's profits in the short to medium term,especially for labor-intensive enterprises.The impact of changes in payment standards on employment costs is a concern.In order to respond to the “ social security tax ” enterprises need to achieve compliance as soon as possible,and the cost of compliance has increased the burden on enterprises to a certain extent,especially those enterprises with a minimum social median contribution base for small and medium-sized enterprises who have always paid the minimum contribution limit.Labor dispatch companies have become typical of facing such problems.Based on the analysis of the industry payment status and specific company data,the paper fully analyzes the impact of a series of changes in "social security tax" on the employment costs of enterprises.The increase in the payment base has caused enterprises Contributions to social security have increased,leading to increased employment costs and shrinking profits.This article uses case data to analyze the changes in the social insurance premium linkage planning,and lists the social insurance premium adjustment methods.Enterprises can redesign the employee income ratio,reasonably increase employee benefits,and develop detailed employment cost planning programs Achieve the goal of effectively controlling the labor cost of enterprises.The collection of social insurance premiums is closely related to the wage level of employees.Controlling the total wages can effectively reduce the cost of social security contributions to a certain extent.At the same time,changes in total wages will inevitably affect the changes in corporate income tax.By constructing a linkage formula of social insurance premiums and corporate income tax,the total wages that are most suitable for the adjustment of the enterprise are calculated,and the total cost of the enterprise adjusted by the amount is the smallest."Social security entry tax" is the reform of the national tax system,and the payment tax rate has also changed during the same period.This is a state-controlled measure.Enterprises need to adapt to the situation,improve their "pain points",and comply with economic principles to achieve compliance with corporate social security contributions as soon as possible,This is the ultimate purpose of my research.
Keywords/Search Tags:Social security income tax, Labor dispatch, Employment cost, Linkage planning
PDF Full Text Request
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