? ? ? ?有一種崩潰叫稽查罰款后補完個稅，再補殘保金
? ? ? ?勞(lao)務(wu)派(pai)遣、勞(lao)務(wu)分(fen)包、建筑勞(lao)務(wu)的(de)(de)噩夢要來了。做勞(lao)務(wu)分(fen)包的(de)(de)一(yi)(yi)年(nian)幾(ji)個億的(de)(de)體(ti)量(liang)都是(shi)(shi)(shi)自己干，沒有給人掛靠的(de)(de)客戶是(shi)(shi)(shi)國企、央(yang)企。從(cong)二(er)(er)零(ling)年(nian)到二(er)(er)二(er)(er)年(nian)，一(yi)(yi)直在應對(dui)稽(ji)查(cha)，二(er)(er)零(ling)年(nian)至二(er)(er)一(yi)(yi)年(nian)，稽(ji)查(cha)完(wan)之(zhi)后罰款(kuan)加補(bu)稅，補(bu)個稅，補(bu)了七十萬二(er)(er)二(er)(er)年(nian)，也就(jiu)是(shi)(shi)(shi)前幾(ji)個月，也就(jiu)是(shi)(shi)(shi)今(jin)年(nian)又預(yu)警了，開始(shi)了新一(yi)(yi)輪(lun)的(de)(de)應對(dui)。
? ? ? ?他的(de)勞(lao)務款(kuan)款(kuan)項幾乎都(dou)是從農(nong)民工工資(zi)專用賬戶，由總包方(fang)代發的(de)，人頭(tou)至少是幾千個(ge)。噩夢的(de)。罰了(le)七十萬，認了(le)幾千個(ge)人頭(tou)之后，稅務和殘聯要(yao)求他補四十到五十萬的(de)殘保金。再加上國企，央(yang)企的(de)賬款(kuan)，沒個(ge)兩(liang)年回(hui)不來(lai)，私企的(de)賬款(kuan)又在(zai)打(da)官司，超(chao)多(duo)，就(jiu)算打(da)贏了(le)，都(dou)是在(zai)拿這(zhe)個(ge)在(zai)建(jian)房(fang)抵(di)債了(le)。這(zhe)讓原本資(zi)金流就(jiu)非常刺激的(de)建(jian)筑(zhu)企業雪上加霜。
? ? ? ?這期(qi)請大家(jia)記住(zhu)以下幾點，
? ? ? ?一、殘保金金將會是(shi)勞(lao)務(wu)派(pai)遣(qian)、勞(lao)務(wu)分(fen)包，建筑勞(lao)務(wu)企(qi)業的需要密切關注的第(di)二大風(feng)險(xian)點(dian)。第(di)一大風(feng)險(xian)點(dian)是(shi)什么？找(zhao)身份證(zheng)湊人頭虛列工資，工資表去開發票。
? ? ? ?二、殘(can)(can)保(bao)(bao)金呢一(yi)(yi)般是由(you)稅(shui)務(wu)代開年征收(shou)。那有(you)些地(di)方呢，之(zhi)前呢，一(yi)(yi)直(zhi)是由(you)這個殘(can)(can)疾人服務(wu)部門(men)來征收(shou)。二零二三年一(yi)(yi)月一(yi)(yi)日起才正式(shi)劃轉為由(you)稅(shui)務(wu)部門(men)征收(shou)。而(er)且(qie)啊殘(can)(can)保(bao)(bao)金的(de)地(di)方留存比(bi)例呢一(yi)(yi)般是百分之(zhi)九十，這是個什么(me)意思？什么(me)信號就意味一(yi)(yi)下，這也是為什么(me)特(te)別是近兩年，只要(yao)是稽查了人力資源公(gong)司、勞(lao)務(wu)派(pai)遣公(gong)司啊，建筑勞(lao)務(wu)公(gong)司、勞(lao)務(wu)分包公(gong)司。那么(me)接踵(zhong)而(er)至的(de)就是會(hui)讓(rang)你補繳(jiao)殘(can)(can)保(bao)(bao)金。
? ? ? ?三、如果(guo)你讓包工(gong)頭和單獨(du)組(zu)長(chang)以勞務隊為單位，在稅(shui)收(shou)優(you)惠并設(she)立勞務個(ge)體戶(hu)和勞務公司(si)合作(zuo)，按項(xiang)目結算，人工(gong)費(fei)代替掛靠(kao)和湊人頭，那么(me)就不會涉(she)及殘(can)保(bao)金(jin)的問題(ti)。因為合作(zuo)關(guan)系(xi)不涉(she)及殘(can)保(bao)金(jin)，而且個(ge)體工(gong)商戶(hu)也(ye)不是殘(can)保(bao)金(jin)的證書對象。再加上這(zhe)么(me)做，還能隔離(li)，用(yong)工(gong)，風險，也(ye)不會再涉(she)及社保(bao)和高額的工(gong)資薪金(jin)的個(ge)稅(shui)的問題(ti)。
? ? ? ?所以(yi)我才說建筑勞務(wu)目前(qian)來(lai)說有(you)且僅有(you)一種(zhong)合規的(de)成本，可控的(de)方式(shi)，就是設立勞務(wu)個(ge)體戶。勞務(wu)個(ge)體戶呢可以(yi)享受核(he)定征收的(de)優惠，稅賦在百分之零點八以(yi)內。你(ni)不可能交不起，你(ni)也必(bi)須得這么做。
? ? ? ?建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)如(ru)何(he)...，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)怎(zen)么(me)(me)(me)避(bi)繳(jiao)(jiao)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)工要(yao)繳(jiao)(jiao)納(na)(na)(na)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)不繳(jiao)(jiao)納(na)(na)(na)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)咋辦，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)需要(yao)繳(jiao)(jiao)納(na)(na)(na)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)算(suan)(suan)，殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)需要(yao)交(jiao)嗎(ma)(ma)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)誰(shui)繳(jiao)(jiao)納(na)(na)(na)，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)算(suan)(suan)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)對于殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)繳(jiao)(jiao)納(na)(na)(na)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)避(bi)免，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)如(ru)何(he)籌劃(hua)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，2023年殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)算(suan)(suan)，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)員工人(ren)數，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)用工都是臨時(shi)工要(yao)交(jiao)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)人(ren)數如(ru)何(he)計，殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)里的(de)(de)工資總額怎(zen)么(me)(me)(me)算(suan)(suan)，公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)員工超過 30人(ren)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)算(suan)(suan)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)對于殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)處理，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)分(fen)包殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)還，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)如(ru)何(he)規(gui)避(bi)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)怎(zen)么(me)(me)(me)避(bi)繳(jiao)(jiao)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)需要(yao)繳(jiao)(jiao)納(na)(na)(na)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)交(jiao)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)誰(shui)繳(jiao)(jiao)納(na)(na)(na)，勞(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)(wu)(wu)(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)怎(zen)么(me)(me)(me)算(suan)(suan)，建(jian)(jian)(jian)筑(zhu)(zhu)(zhu)(zhu)(zhu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)要(yao)交(jiao)殘(can)(can)(can)(can)(can)(can)保(bao)(bao)(bao)(bao)金(jin)(jin)(jin)(jin)(jin)(jin)(jin)(jin)嗎(ma)(ma)?