山西：企业收到自然人代开的劳务费发票，如何预扣预缴个人所得税？操作步骤

Group 1 - The announcement by the State Taxation Administration outlines the implementation of personal income tax regulations, specifying that withholding agents must prepay individual income tax on labor remuneration, manuscript remuneration, and royalties on a per-instance or monthly basis [2] - According to the Personal Income Tax Law of the People's Republic of China, withholding agents are required to remit the withheld tax to the treasury by the 15th of the following month and submit a declaration form to the tax authorities [2] Group 2 - The process for entering taxpayer information in the Natural Person Electronic Tax Bureau involves selecting "Other" in the employment type section and completing the relevant information before saving and submitting [3] - The module for comprehensive income declaration allows taxpayers to choose between "Labor remuneration (applicable to cumulative withholding method)" or "Labor remuneration (not applicable to cumulative withholding method)" based on their actual situation [4] Group 3 - The tax calculation module in the Natural Person Electronic Tax Bureau shows that for the current period, the total income is 0.00 yuan, and the amount to be refunded or supplemented is also 0.00 yuan [7] - The declaration form submission module requires users to verify the data before sending the declaration [12] Group 4 - The special additional deduction policy for childcare expenses for children under three years old allows for a deduction of 2,000 yuan per month for each child [25] - Parents can choose to deduct the full amount by one parent or split the deduction equally between both parents [27][32]