Construction labor subcontracting includes professional operation labor subcontracting, which refers to the general labor contracting of various types of work in a construction project.
（2） Differences between construction labor subcontracting and professional operation labor subcontracting 1 The legal definition of “professional operation” stipulates that article 6 (12) of the opinions of the general office of the State Council on promoting the sustainable and healthy development of the construction industry (GBF [2017] No.
1 stipulates that “it is an illegal subcontracting act for a professional operation contractor to subcontract the labor contracted by him”.
36 Annex II), the construction services provided by clearing labor refer to the construction services in which the construction party does not purchase materials required for construction projects or only purchases auxiliary materials, and collects labor fees, management fees or other fees.
Source: Dr.
Xiao Taishou said tax.
With the formal adoption of the regulations on the management of construction enterprise qualifications (Draft for comments), the labor service company will be changed into a professional operation labor service enterprise (only 1-2 professional operation qualifications are selected).
In practice, it is mainly reflected in the subcontracting or pure labor subcontracting of various types of work signed by the construction labor company and the construction general contractor, professional contractor and professional subcontractor.
The so-called “clearing subcontracting” refers to the construction services that the construction party only purchases auxiliary materials and collects labor costs, management fees or other fees; The so-called “pure labor subcontracting” means that the construction party does not purchase the materials (including main materials and auxiliary materials) required for the construction project, but only provides construction services for which labor costs, management fees or other fees are charged.
（3） The relationship between construction labor subcontracting and professional operation labor subcontracting before the regulations on the management of construction enterprise qualification (Draft for comments) was formulated and promulgated, and before the construction labor company was transformed into a professional operation contracting enterprise It is legal for a professional contractor and a professional subcontractor to sign a professional operation labor subcontracting with a team leader (contractor head) for the subcontracting of various types of work or pure labor subcontracting, However, it is an illegal subcontracting act for a team leader (contractor head) who signs a professional operation labor subcontracting contract with a construction labor company to sign a professional operation labor subcontracting contract with another team leader (contractor head) for a certain type of work (legal basis: Article 12 (5) of JSG [2019] No.
According to the provisions of item (7) of Article 1 of the provisions on the pilot project of levying value-added tax in lieu of business tax (CS [2016] No.
Based on the above laws and policies, the so-called” professional operation “in the construction industry refers to a specific type of work: reinforcement workers, formwork workers, concrete workers, masonry workers Professional operation activities carried out by plasterers, scaffolders, waterproof workers, water, electricity and heating installers, painters and external wall insulation workers.
105) Article 3 (2) “vigorously develop professional operation enterprises” stipulates: “encourage and guide existing labor teams or construction workers with certain skills and experience to establish operation oriented enterprises, and independently select 1-2 professional operation types.
The guiding opinions on cultivating the construction industry workers in the new period” (Jian Shi [2020] No.
Professional labor subcontracting refers to labor subcontracting for a certain type of work.
The difference between construction labor subcontracting and professional operation labor subcontracting is based on the above legal provisions.
Based on this provision, there are two types of construction labor subcontracting: clear labor subcontracting and pure labor subcontracting.
Therefore, the “labor subcontracting contract” mentioned in practice actually refers to the labor subcontracting contract and the pure labor subcontracting contract.
19) “reform of the construction employment system” stipulates: “promote the transformation of labor service enterprises in the construction industry, and vigorously develop professional enterprises such as carpentry, electrician, masonry and rebar production.
Welcome to forward,.
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（1） There are two legal classifications of construction labor subcontracting: clearing labor subcontracting and pure labor subcontracting.
