个人如何代开劳务发票？

Core Viewpoint - The article provides a detailed guide on how individuals should pay personal income tax when receiving labor remuneration and issuing invoices, emphasizing the responsibilities of both the income recipient and the payer [3][4]. Tax Policy Basis - The personal income tax is governed by the "Personal Income Tax Law of the People's Republic of China" [3]. - The tax withholding obligations are outlined in the "Announcement of the State Administration of Taxation on Several Issues Related to the Comprehensive Implementation of the New Personal Income Tax Law" (Announcement No. 56 of 2018) [4]. Tax Calculation Method - For labor remuneration, manuscript remuneration, and royalties, the taxable income is calculated as the income after deducting expenses. Manuscript remuneration is calculated at 70% of the income [4]. - Expense deductions are as follows: for income not exceeding 4,000 yuan, a deduction of 800 yuan is allowed; for income exceeding 4,000 yuan, a deduction of 20% is applied [4]. - The applicable tax rates are progressive, ranging from 20% to 40% for labor remuneration, while manuscript remuneration and royalties are subject to a flat rate of 20% [4]. Steps for Invoice Issuance - Users must download and register on the "Electronic Taxation Bureau" app to initiate the invoice issuance process [6]. - After logging in, users select "Beijing" and proceed to apply for the issuance of value-added tax invoices [6][8]. - Users must verify their identity and fill in the necessary purchase and sales information, including the taxable sales location and project details [11][12][13]. - The system calculates the tax amount, which must be confirmed and submitted for review by the tax authority [16][21]. Invoice and Tax Payment Process - After submission, users can check the status of their application. If approved, they can proceed to pay the tax [19]. - Once the payment is completed, users can download the issued invoice and tax payment certificate from the app [23][26].