你问我答 | 扣缴义务人如何在电子税务局发起劳务报酬发票代开申请操作步骤

Group 1 - The article discusses the process for applying for labor remuneration invoice issuance, which is applicable only to business cooperation between individuals and legal entities, with the legal entity as the applicant [2] - The maximum non-tax amount for a single labor remuneration invoice issuance is capped at 100,000 yuan, and only digital invoices are supported [2] - The application process requires logging into the individual electronic tax bureau web portal and selecting the withholding function [2] Group 2 - The first step involves maintaining the information of the individuals for whom the invoices are being issued, especially for those who have not previously provided services to the enterprise [3] - The applicant must fill in the seller's information and submit it through the personnel information collection interface [4] - The next step is to initiate the invoice issuance application by selecting the personal invoice issuance option [5] Group 3 - The applicant must fill in the invoice element information, including seller details, contact number, address, bank information, and other necessary details [6] - Project information must be added, specifying "labor" and confirming the intelligent code assignment result [7][8] - After completing all required fields, the applicant submits the application, which, upon success, displays all invoice element information [9][12] Group 4 - The article also mentions how to query and download invoices through the electronic tax bureau's "tax digital account" and "receipt box" [18] - Individuals can receive fully digital electronic invoices from the enterprise through the personal income tax app, which can then be viewed and downloaded by the enterprise [18][24]