Labour Dispatch in China 2026: VAT Changes and Compliance Sharpening

2026-09-01 Labour Dispatch / 劳务派遣, Tax Compliance / 税务合规

• Following the entry into force of the VAT Law on 1 January 2026, the simple-method option for labour dispatch services was removed and replaced by a differential-taxation rule: eligible dispatch companies may deduct wages, benefits and social-insurance paid on behalf of the user unit from their taxable sales, applying the 6% standard rate with input-VAT credit available.
  《增值税法》2026 年 1 月 1 日施行后，劳务派遣服务取消简易计税方法，改为差额征税规则：符合条件的派遣公司可从销售额中扣除代用工单位支付的工资、福利和社会保险费，适用 6% 税率并允许抵扣进项税额。

• A valid Labour Dispatch Operating Permit is now the gatekeeper for differential taxation — unlicensed human-resources companies performing de facto dispatch work must be taxed on the full amount at 6%.
  《劳务派遣经营许可证》成为享受差额征税的前置条件——未取得资质而实际从事类似派遣业务的人力资源公司，须按全额 6% 计税，不得自行适用差额征税。

• Invoice compliance is mandatory: the deduction requires “same-invoice itemisation” of the service fee and the deducted amounts, together with lawful and valid deduction vouchers.
  开票合规是硬要求：差额扣除须”同票列明”服务费与扣除额，且扣除凭证须合法有效。

• The dispatch ratio cap remains 10% of a user unit’s total workforce, and 2026 enforcement has sharpened the distinction between genuine outsourcing and disguised dispatch, looking at actual control and management rather than contract labels.
  用工单位使用被派遣劳动者数量不得超过其用工总量的 10% 的红线保持不变；2026 年监管强化了真外包与假派遣的区分，以实际用工管理状态而非合同名称作为认定标准。

• For foreign-invested enterprises using dispatch or outsourcing, the practical agenda is to verify permit status of service providers, re-model contract and invoicing arrangements under the new VAT rules, and audit workforce ratios and de facto management control to avoid reclassification risk.
  对使用派遣或外包的外资企业，实操议程包括：核验服务商许可资质、按新增值税规则重构合同与开票安排、审查用工比例与实际管理控制，避免被重新定性。

Labour Dispatch in China 2026: VAT Changes and Compliance Sharpening | 2026 年中国劳务派遣：增值税调整与合规趋严

Overview

Two parallel changes are reshaping how foreign-invested enterprises use flexible staffing in China in 2026. The first is tax-technical: the entry into force of the VAT Law on 1 January 2026 removed the simple-method option for labour dispatch services and replaced it with a refined differential-taxation rule. The second is enforcement-related: regulators have sharpened the line between genuine outsourcing and disguised labour dispatch, signalling that contract labels no longer determine the legal character of a staffing arrangement.

Both changes matter to FIEs because dispatch and outsourcing are common vehicles for headcount flexibility — but the compliance cost of getting the characterisation wrong is now materially higher. Mischaracterised dispatch can mean back taxes under the full-taxation rule, unpaid social-insurance obligations, and exposure under the 10% dispatch-ratio cap.

The VAT change: from simple method to differential taxation

Before 2026, a general VAT taxpayer providing labour dispatch services could choose the simple method: taxable sales calculated after deducting wages, benefits and social insurance paid on behalf of the user unit, at a 5% collection rate, but with no input-VAT credit. The structural problem was the lost input credit — the entire point of the simple method was simplicity, and it carried a permanent tax cost.

The VAT Law and its implementing rules removed the simple-method option for dispatch services but preserved the deductibility logic in a more advantageous form: eligible general taxpayers may deduct from taxable sales the wages, benefits and social insurance (and housing fund) paid on behalf of the user unit, then apply the standard 6% rate and claim input-VAT credit on their own deductible inputs. For a compliant dispatch company, the net tax burden can be lower than under the old simple method.

The catch is the eligibility gate. Under the transitional announcement (Ministry of Finance and STA Announcement No. 10 of 2026, issued 30 January 2026), the deduction applies only to taxpayers holding a Labour Dispatch Operating Permit (《劳务派遣经营许可证》) and satisfying invoice and voucher requirements. Unlicensed human-resources and management-consulting companies that previously self-applied differential taxation on the strength of an outsourcing contract must now be taxed on the full amount at 6%. The announcement also addresses group structures: a head office with a permit and a branch that has registered with the local human-resources authority can apply the differential rule; a branch that has not registered cannot.

The invoice and voucher discipline

Differential taxation in China is only as good as the paperwork. The rules require “same-invoice itemisation”: the invoice must separately list the service fee and the deducted amounts (wages, benefits, social insurance and housing fund paid on behalf of the user unit), so that the tax authority can verify the deduction at the invoice level. In addition, the taxpayer must hold lawful and valid deduction vouchers — evidence of the actual payments made on behalf of the user unit. For FIEs as the user side, the practical implication is that their dispatch invoices must carry the itemised format, and that the underlying payroll and social-insurance records should be obtainable for audit if the tax authority reviews the user’s deduction chain.

The 10% ratio cap and the “disguised dispatch” crackdown

Separately, the dispatch ratio cap remains fixed: a user unit may not use dispatched workers in excess of 10% of its total workforce (defined as the number of workers on employment contracts plus the number of dispatched workers). The cap is policed by local human-resources authorities, which have been issuing guidance and answering implementation questions through 2026 — for example, Shenzhen’s Bao’an District Human Resources Bureau published a staff interpretation in August 2026 confirming the 10% calculation basis.

In parallel, 2026 enforcement has focused on “disguised dispatch” dressed up as outsourcing. The emerging test looks at substance over form: if workers are directly managed and controlled by the user unit, occupy long-term fixed positions, work on core business processes, or are mixed with the user’s own staff, the arrangement is recharacterised as labour dispatch regardless of what the contract is called. The consequences flow from recharacterisation: the 10% cap applies, social-insurance and equal-pay obligations attach, and tax treatment may need to be restated. Foreign-invested companies should audit not just contract titles but actual management control — who assigns daily tasks, who approves leave, who evaluates performance — because those facts determine the legal character of the arrangement.

What this means for foreign-invested enterprises

1. Verify the provider’s permit. Confirm that every dispatch service provider holds a valid Labour Dispatch Operating Permit and, where branches are involved, that the branch has registered with the local human-resources authority.
2. Re-model the VAT arrangement. Confirm that invoices follow the same-invoice itemisation format and that deduction vouchers are retained; where the provider is unlicensed, model the full-taxation cost into the contract price.
3. Audit the ratio. Count the workforce (contract workers plus dispatched workers) and confirm the dispatched headcount stays within 10%; where a JV or WFOE has multiple user entities, assess each separately.
4. Test for disguised dispatch. Review actual management control, job stability and mixing of staff. Where recharacterisation risk is real, convert long-term outsourced roles to direct employment or a compliant licensing structure.
5. Update contracts and policies. Align service agreements, insurance arrangements and payroll handling with the new tax and enforcement posture, and document the control assessment for inspection readiness.

Related reading

• The VAT Law and its implementing rules, together with Announcement No. 10 of 2026 on VAT preferential policy transition.
• The Labour Contract Law and the Interim Provisions on Labour Dispatch (including the 10% cap and the temporary/auxiliary/substitute position rule).
• The Social Insurance Law and local implementation rules governing contribution bases for dispatched workers.

Sources

• 国家税务总局深圳市税务局《财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告》（财政部 税务总局公告 2026 年第 10 号）: https://shenzhen.chinatax.gov.cn/sztax/zdgkml/gkmlzcfg/gkmlzcwj/202602/9495df1a52004ae8b249888aa8452416.shtml
• 国家税务总局上海市税务局《关于增值税法施行后增值税优惠政策衔接事项的公告》: https://shanghai.chinatax.gov.cn/gate/big5/shanghai.chinatax.gov.cn/zzzb/zcwj/202602/t479283.html
• 深圳市宝安区人力资源局《劳务派遣的用工比例？》: https://www.baoan.gov.cn/rlzyj/zmhd/cjwtjd/ldrszcyw/content/post_12944402.html
• 国家税务总局内蒙古自治区税务局《对呼伦贝尔市政协五届五次会议第 26287 号提案的答复》: https://neimenggu.chinatax.gov.cn/nmgzzqswj/msxxgkml_19393/hlbesswj/202608/t20260818_896749.html
• 临清市人力资源和社会保障局（劳务派遣相关法规依据）: http://www.linqing.gov.cn/site_lqsrlzyhshbzjm/channel_jkf_lqsrlzyhshbzjm_66827effd5cf8a7893ef8e3c/doc_6a856c1bf07c36bc32c06716.html

2026 年中国劳务派遣：增值税调整与合规趋严

概述

2026 年，两股并行的变化正在重塑外资企业在中国使用弹性用工的方式。其一是税收技术层面：《增值税法》2026 年 1 月 1 日施行，取消了劳务派遣服务的简易计税方法，代之以细化的差额征税规则。其二是执法层面：监管部门强化了真外包与假劳务派遣的界限，明确合同名称不再决定用工安排的法律性质。

两项变化对外资企业都很重要，因为派遣和外包是人力弹性常用的载体——但定性错误的合规成本如今显著上升。派遣定性错误可能意味着按全额计税补缴税款、未缴社保义务，以及 10% 派遣比例红线的违规风险。

增值税变化：从简易计税到差额征税

2026 年以前，提供劳务派遣服务的一般纳税人可以选择简易计税：销售额扣除代用工单位支付的工资、福利和社保后，按 5% 征收率计税，但不能抵扣进项税额。结构性痛点在于进项损失——简易计税的全部意义就是简化，其代价是永久的税负成本。

《增值税法》及其实施规则取消了派遣服务的简易计税方法，但以更有利的形式保留了扣除逻辑：符合条件的一般纳税人可从销售额中扣除代用工单位支付的工资、福利和社会保险费（含住房公积金），适用 6% 标准税率，并可就自身可抵扣进项申报抵扣。对合规派遣公司而言，净税负可能低于旧简易计税。

关键在于资格门槛。根据过渡期公告（财政部 税务总局公告 2026 年第 10 号，2026 年 1 月 30 日发布），扣除仅适用于持有《劳务派遣经营许可证》且满足开票、凭证要求的纳税人。此前仅凭外包合同就自行适用差额征税的未持证人力资源公司、管理咨询公司，如今须按全额 6% 计税。公告还回应了集团结构：总公司持证、分公司已向当地人社部门备案的，分公司可适用差额征税；分公司未备案的，不能适用。

开票与凭证纪律

中国的差额征税是否有效，取决于单据。规则要求”同票列明”：发票须分别列明服务费与扣除额（代用工单位支付的工资、福利、社保和住房公积金），便于税务机关在发票层面核验扣除。此外，纳税人须持有合法有效的扣除凭证——代用工单位实际付款的凭据。对作为用工方的外资企业，实务含义是：派遣发票必须是列明格式，且底层工资和社保记录应可调取，以备税务机关核查扣除链条。

10% 比例红线与”假外包”整治

与此同时，派遣比例红线保持不变：用工单位使用的被派遣劳动者数量不得超过其用工总量（订立劳动合同人数与被派遣劳动者人数之和）的 10%。该红线由地方人社部门执行，2026 年各地持续发布指引并解答实施问题——例如深圳市宝安区人力资源局 2026 年 8 月发布的答复即确认了 10% 的计算口径。

并行地，2026 年执法聚焦于披着外包外衣的”假派遣”。新测试标准看实质而非形式：如果劳动者由用工单位直接管理控制、岗位长期固定、参与主营业务、与正式员工混岗作业，无论合同如何命名，一律重新定性为劳务派遣。重新定性的后果随之而来：适用 10% 红线、承担社保与同工同酬义务、税收处理可能需重述。外资企业应审查的不只是合同标题，还有实际管理控制——谁安排日常任务、谁批假、谁考核绩效——因为这些事实决定用工安排的法律性质。

对外资企业的意义

1. 核验服务商资质。确认每家派遣服务商持有有效的《劳务派遣经营许可证》，涉及分支机构的，确认分支机构已向当地人社部门备案。
2. 重构增值税安排。确认发票采用同票列明格式并留存扣除凭证；服务商无资质的，将全额计税成本计入合同价格。
3. 审查比例。统计用工总量（合同工加派遣工），确认派遣人数在 10% 以内；合资公司或外商独资企业有多个用工主体的，分别评估。
4. 排查假派遣。审查实际管理控制、岗位稳定性与混岗情况。重新定性风险真实存在的，将长期外包岗位转为直接雇佣或合规持牌结构。
5. 更新合同与政策。使服务协议、保险安排和工资处理与新的税收与执法姿态对齐，并留存控制权评估文档以备检查。

相关阅读

• 《增值税法》及其实施规则，以及 2026 年第 10 号公告关于增值税优惠政策衔接的规定。
• 《劳动合同法》与《劳务派遣暂行规定》（含 10% 红线和临时性、辅助性、替代性岗位规则）。
• 《社会保险法》及各地关于派遣工缴费基数的实施规则。

来源

• 国家税务总局深圳市税务局《财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告》（财政部 税务总局公告 2026 年第 10 号）：https://shenzhen.chinatax.gov.cn/sztax/zdgkml/gkmlzcfg/gkmlzcwj/202602/9495df1a52004ae8b249888aa8452416.shtml
• 国家税务总局上海市税务局《关于增值税法施行后增值税优惠政策衔接事项的公告》：https://shanghai.chinatax.gov.cn/gate/big5/shanghai.chinatax.gov.cn/zzzb/zcwj/202602/t479283.html
• 深圳市宝安区人力资源局《劳务派遣的用工比例？》：https://www.baoan.gov.cn/rlzyj/zmhd/cjwtjd/ldrszcyw/content/post_12944402.html
• 国家税务总局内蒙古自治区税务局《对呼伦贝尔市政协五届五次会议第 26287 号提案的答复》：https://neimenggu.chinatax.gov.cn/nmgzzqswj/msxxgkml_19393/hlbesswj/202608/t20260818_896749.html
• 临清市人力资源和社会保障局（劳务派遣相关法规依据）：http://www.linqing.gov.cn/site_lqsrlzyhshbzjm/channel_jkf_lqsrlzyhshbzjm_66827effd5cf8a7893ef8e3c/doc_6a856c1bf07c36bc32c06716.html