劳务派遣服务是指劳务派遣单位招用劳动力后,将其派到用工单位从事劳动的行为。目前,我国劳务派遣服务税收政策的制定和执行上仍存在一些问题。本文试图通过案例分析劳务派遣税收政策存在的问题,并提出完善建议。一、劳务派遣税收政策存在的问题(一)劳务派遣员工归属问题案例1:甲餐饮企业资产总额400万元,建立了劳动关系的职工75人,接受A劳务派遣公司派遣员工7人(其中残疾人2人),按合同约定劳务费 Labor dispatch service refers to the labor dispatch unit to recruit labor force, sent to labor units engaged in labor behavior. At present, China’s labor dispatch service tax policy formulation and implementation of some problems still exist. This article attempts to analyze the problems existing in the labor dispatch tax policy through the case and puts forward some suggestions. First, the labor dispatch tax policy problems (A) labor dispatch staff attribution Case 1: A restaurant total assets of 4 million yuan, the establishment of a labor relationship 75 employees, A dispatching company to send employees 7 (including disability 2 people), according to the contract labor costs