个人代开劳务费发票，这些代扣代缴细节要清楚！

Taxation Policy Insights - The personal income tax is withheld and paid by the payer according to legal regulations, meaning the company that pays the labor remuneration is responsible for withholding the corresponding individual income tax when making payments [3][4][6] - For labor remuneration invoices, if the income exceeds 4000 yuan, a deduction of 20% of the income is applied, and the applicable tax rate is between 20% to 40% based on a progressive tax system [5][12] VAT Regulations - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from value-added tax (VAT), and this exemption is determined by the total sales amount, including exempt sales [12][17] - If a small-scale taxpayer has already paid VAT and their sales do not exceed the threshold, they can apply for a refund of the VAT paid after issuing a red invoice [17]