“社保入税”改革背景下
G劳务派遣公司用工管理模式的优化研究
摘要
2018年 6月 2日省级及省级以下国税地税机构合并（以下简称“国地税合
并”），标志着全国税收征管体制的改革正式启动。7月，中共中央办公厅和国
务院办公厅颁布了《国税地税征管体制改革方案》（以下简称“改革方案”）。
其中，《改革方案》明确，从 2019年 1月 1日起，基本养老保险费、基本医疗
保险费、失业保险费、工伤保险费、生育保险费等各类社会保险费，一律上缴税
务部门统一征收（以下简称“社保入税”）。这一改革标志着中国持续将近二十
年的社保费“双主体”征管格局将会成为过去，社会保险费征收由“二元”跨入
“一元”。
不同的行业和不同的所有制企业在支付社会保险费的能力上有很大的差异，
特别是劳动密集型行业，“社保入税”后依然有着社会保险费压力大的问题。G
劳务派遣公司是典型的劳动密集型产业，用工成本占企业成本的比例非常高。G
劳务派遣公司实际缴纳的社会保险费取决于雇员的实际数量和实际支付的水平
工资,一旦由税务部门征收社会保险费，这势必增加用工成本并减少公司利润。
企业的用工管理模式与企业成本密切相关，本文基于 G劳务派遣公司用工
管理模式的分析，比较 G劳务派遣公司在“社保入税”前后的社会保险费缴纳
水平，尤其对 G劳务派遣公司用工成本、用工结构、用工形式的影响，从新的
用工管理模式的角度提出优化用工管理模式的方案，助力 G劳务派遣公司有效
应对“社保入税”的政策变化，适应“社保入税”的改革要求，也希望为行业内
其他劳务派遣公司应对“社保入税”改革和公司发展提供一定的参考，为企业用
工管理模式提供新思路。
关键词：社保入税劳务派遣用工管理模式

UNDER THE BACKGROUND OF "SOCIAL SECURITY
INCOME TAX" REFORM RESEARCH ON THE
OPTIMIZATION OF LABOR MANAGEMENT MODE OF G
LABOR DISPATCHING COMPANY
ABSTRACT
On June 2,2018, the merger of national and local tax agencies at the provincial
and provincial level (hereinafter referred to as the "merger of National and Local
Taxation") marked the official launch of the reform of the national tax collection and
administration system.In July, the General Office of the CPC Central Committee and
the State Council of the CPC promulgated the Reform Plan of the Tax and Local Tax
Collection and Administration System (hereinafter referred to as the "Reform Plan").
Among them, the reform plan is clear, from January 1,2019, basic endowment
insurance, basic medical insurance, unemployment insurance premium, industrial
injury insurance, maternity insurance premium and other kinds of social insurance
premiums, all paid to the tax authorities (hereinafter referred to as "social security
tax").This reform marks that China's "two-subject" collection and management
pattern of social security premiums lasting for nearly two decades will become the
past, with the collection of social insurance premiums moving from "two yuan" to
"one yuan".
Because different industries and different ownership enterprises have great
differences in their ability to pay social insurance premiums, especially in
labor-intensive industries, there is still great social insurance pressure after "social

security tax".G labor dispatch company is a typical labor-intensive industry, with
labor cost taking a very high proportion of enterprise cost. the actual social insurance
premium paid by the G labor dispatch company depends on the actual number of
employees and the actual level of wages paid, once the social insurance premium is
levied by the tax department,which is bound to increase the labor costs and reduce the
company's profits.
The employment management mode of enterprises is closely related to the
enterprise cost, This paper is based on the analysis of the labor management mode of
G labor dispatching company, Compare the social insurance premium payment level
of G labor dispatch companies before and after the "social security entry tax",
Especially on the labor cost, labor structure and labor form of G labor dispatch
company, Optimize the optimization of labor management mode from the perspective
of new labor management mode, Help G labor dispatch companies to effectively
respond to the policy changes of "social security entry tax", To meet the reform
requirements of "social security income tax", It also hopes to provide some reference
for other labor dispatch companies in the industry to deal with the "social security
input tax" reform and the development of the company, Provide new ideas for the
enterprise employment management mode.
KEY WORDS:social security tax entry labor dispatch employment management
mode
。。。以下略