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? ? ? ?有一種崩潰叫稽查罰款后補完個稅，再補殘保金

? ? ? ?勞務派遣、勞務分(fen)包、建筑(zhu)勞務的噩夢要來了(le)。做勞務分(fen)包的一年(nian)幾(ji)個(ge)億的體量(liang)都是(shi)(shi)自己干，沒有給(gei)人(ren)掛靠的客戶是(shi)(shi)國企(qi)、央企(qi)。從二(er)零年(nian)到二(er)二(er)年(nian)，一直在應對(dui)稽(ji)查，二(er)零年(nian)至二(er)一年(nian)，稽(ji)查完之(zhi)后(hou)罰款加補(bu)稅，補(bu)個(ge)稅，補(bu)了(le)七(qi)十萬二(er)二(er)年(nian)，也就是(shi)(shi)前幾(ji)個(ge)月，也就是(shi)(shi)今年(nian)又預(yu)警了(le)，開始了(le)新一輪的應對(dui)。

? ? ? ?他的(de)(de)(de)勞務款(kuan)款(kuan)項幾乎都是(shi)從農民工(gong)工(gong)資(zi)專用賬(zhang)戶，由總包方(fang)代(dai)發(fa)的(de)(de)(de)，人頭至少是(shi)幾千(qian)個(ge)。噩夢的(de)(de)(de)。罰(fa)了(le)七十萬，認了(le)幾千(qian)個(ge)人頭之后，稅務和(he)殘聯要求他補四(si)十到五十萬的(de)(de)(de)殘保金。再加(jia)上國企(qi)，央企(qi)的(de)(de)(de)賬(zhang)款(kuan)，沒個(ge)兩年回不來(lai)，私(si)企(qi)的(de)(de)(de)賬(zhang)款(kuan)又在(zai)打(da)官司，超多(duo)，就算打(da)贏了(le)，都是(shi)在(zai)拿這個(ge)在(zai)建房抵(di)債了(le)。這讓原本(ben)資(zi)金流(liu)就非常(chang)刺激的(de)(de)(de)建筑(zhu)企(qi)業雪上加(jia)霜。

? ? ? ?這(zhe)期請大家記住(zhu)以下幾點，

? ? ? ?一、殘保金金將(jiang)會是(shi)勞(lao)務(wu)派(pai)遣(qian)、勞(lao)務(wu)分包，建筑勞(lao)務(wu)企(qi)業的需要密切關注的第二大(da)風險(xian)點(dian)。第一大(da)風險(xian)點(dian)是(shi)什么？找身份(fen)證湊人頭虛(xu)列工資，工資表(biao)去(qu)開發(fa)票。

? ? ? ?二、殘(can)保金呢一般(ban)是(shi)由(you)稅(shui)務(wu)(wu)代開年征(zheng)(zheng)收。那有些地方(fang)呢，之(zhi)前呢，一直(zhi)是(shi)由(you)這個殘(can)疾人服務(wu)(wu)部門(men)來征(zheng)(zheng)收。二零二三年一月一日起(qi)才(cai)正(zheng)式劃轉為由(you)稅(shui)務(wu)(wu)部門(men)征(zheng)(zheng)收。而且啊殘(can)保金的(de)地方(fang)留存比例呢一般(ban)是(shi)百分(fen)(fen)之(zhi)九十，這是(shi)個什么(me)意(yi)(yi)思？什么(me)信(xin)號就(jiu)意(yi)(yi)味(wei)一下(xia)，這也(ye)是(shi)為什么(me)特別是(shi)近(jin)兩(liang)年，只要是(shi)稽查了人力資源公(gong)(gong)司(si)、勞(lao)務(wu)(wu)派遣公(gong)(gong)司(si)啊，建筑勞(lao)務(wu)(wu)公(gong)(gong)司(si)、勞(lao)務(wu)(wu)分(fen)(fen)包(bao)公(gong)(gong)司(si)。那么(me)接踵(zhong)而至的(de)就(jiu)是(shi)會讓你補繳殘(can)保金。

? ? ? ?三(san)、如果你讓包(bao)工頭(tou)(tou)和(he)(he)單(dan)獨組長以勞務隊為單(dan)位，在稅收優惠并設立勞務個(ge)(ge)體(ti)戶和(he)(he)勞務公司(si)合作(zuo)，按項目結算，人(ren)工費代替掛靠和(he)(he)湊人(ren)頭(tou)(tou)，那么(me)就(jiu)不(bu)(bu)會涉及(ji)殘(can)(can)保金(jin)(jin)(jin)的(de)(de)問(wen)題(ti)。因為合作(zuo)關系不(bu)(bu)涉及(ji)殘(can)(can)保金(jin)(jin)(jin)，而且個(ge)(ge)體(ti)工商戶也不(bu)(bu)是殘(can)(can)保金(jin)(jin)(jin)的(de)(de)證(zheng)書對象。再加上(shang)這么(me)做，還能隔離(li)，用工，風(feng)險，也不(bu)(bu)會再涉及(ji)社保和(he)(he)高(gao)額的(de)(de)工資(zi)薪金(jin)(jin)(jin)的(de)(de)個(ge)(ge)稅的(de)(de)問(wen)題(ti)。

? ? ? ?所以(yi)我才說建(jian)筑勞(lao)務目前來說有且(qie)僅有一種(zhong)合(he)規的(de)成(cheng)本(ben)，可控的(de)方式，就(jiu)是設立勞(lao)務個體戶(hu)。勞(lao)務個體戶(hu)呢可以(yi)享受核(he)定(ding)征收的(de)優惠，稅(shui)賦在(zai)百分之零點八以(yi)內(nei)。你不可能交(jiao)不起，你也(ye)必須得這么(me)做。

? ? ? ?建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)的殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)如(ru)何...，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)怎(zen)(zen)么(me)避(bi)繳殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)工(gong)(gong)要(yao)繳納殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)不(bu)繳納殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)咋辦，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)需要(yao)繳納殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)怎(zen)(zen)么(me)算(suan)，殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)需要(yao)交(jiao)嗎(ma)(ma)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)誰繳納，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)怎(zen)(zen)么(me)算(suan)，建(jian)(jian)筑(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)對(dui)于殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)怎(zen)(zen)，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)繳納殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)怎(zen)(zen)么(me)避(bi)免，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)如(ru)何籌劃殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)，2023年(nian)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)怎(zen)(zen)么(me)算(suan)，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)員工(gong)(gong)人(ren)數，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)用工(gong)(gong)都(dou)是臨(lin)時(shi)工(gong)(gong)要(yao)交(jiao)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)人(ren)數如(ru)何計，殘(can)(can)(can)(can)(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)里的工(gong)(gong)資總額怎(zen)(zen)么(me)算(suan)，公(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)(si)(si)員工(gong)(gong)超過 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