Core Viewpoint - The article provides a detailed guide on how companies should withhold and pay individual income tax for natural persons after receiving service fee invoices, emphasizing the importance of compliance with tax regulations [3]. Summary by Sections Steps for Tax Withholding - Companies must log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to the "Personnel Information Collection" page, selecting "Normal" for personnel status. Basic information about the personnel must be entered, and the employment type should be marked as "Other" before saving and submitting [5]. - In the left menu, companies should click on "Comprehensive Income Declaration" and enter the "Income and Deduction Filling" module. They need to choose between "Labor Remuneration (not applicable to cumulative withholding method)" or "Labor Remuneration (applicable to cumulative withholding method)" based on the actual situation [6]. - For cases not applicable to cumulative withholding, it includes general labor remuneration income, such as commissions for insurance marketers, commissions for securities brokers, and remuneration for students in full-time education during internships [6].
收到自然人代开的劳务费发票,企业如何代扣代缴个人所得税?操作步骤
蓝色柳林财税室·2025-05-16 00:54