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税務 - 中国

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Risk of Failing to Fill in the Remarks Column of VAT Invoices

答え
In practice, the validity of the invoices obtained is often consulted, especially regarding whether the remarks column meets the regulations. Here, we gather some key points for reference.

Q:
Under what circumstances can the company's employer unilaterally terminate the labor contract without paying the workers' economic compensation?
A:
China has not clearly defined flexible employment till now. Analysis on Flexible Employment in China” by the Ministry of Human Resources and Social Security, flexible employees were divided into the following three parts:
  1. Self-employed: Including self-employed and freelancers engaged in professional activities as individuals;
  2. Household worker: those who help family members in their productive activities;
  3. Other flexible employees: Mainly refers to part-time workers, seasonal workers, labor contract workers, labor dispatch workers, family hourly workers and other general workers.

Q:
Which companies are more suitable for flexible employment?
A:
Generally speaking, enterprises with greater mobility and greater pressure on labor costs are more suitable for flexible employment.

Q:
At present, what are our common flexible staffing groups?
A:
Basically, we are in contact with employees with flexible staffing every day, such as Ride-hailing, Courier, Housekeeping service staff and live video streaming, can use flexible staffing.

Q:
Can a company use flexible staffing in all positions?
A:
Generally, the seasonal, short-term and temporary positions can be used flexibly. For long-term stability of the company, it is not recommended to use flexible staffing.

Q:
What is the difference between flexible employment and traditional labor dispatch mode?
A:
According to Article 63 of the Labor Contract Law, the dispatched laborer has the right to receive equal pay for equal work with the laborer of the employer. The flexible staffing of enterprises is more like purchasing a service from a human resources service company. When there are seasonal, short-term and temporary staff shortages, this service can be purchased through a human resources service company with a talent reserve, which can solve the initial recruitment costs and avoid subsequent employment risks.

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