Core Viewpoint - The article emphasizes the importance of correctly issuing invoices for labor services provided by individuals to businesses, warning against using inappropriate invoices like meal or transportation receipts, which cannot be deducted for tax purposes and may involve risks such as fraudulent invoicing [2]. Group 1: Invoice Application Process - Individuals can apply for labor service invoices through the electronic tax bureau, which can be accessed via a mobile app [2]. - The first step involves selecting the location (e.g., Beijing) and completing facial recognition on the app [4]. - Users must click on "General Invoice Application" and then "New Application" to fill in the sales information [5][6]. - The application requires verification of personal identity as the seller, and users must provide buyer information, including whether the buyer is an individual [9]. - Users must specify the taxable sales location and provide project details, including project name and amount, selecting the appropriate tax rate [10][12]. - After confirming tax information, users can submit the application and await approval from the tax authority [15]. Group 2: Invoice Download Process - To download the issued invoice, users can access the "Invoice Information Query" section in the app, selecting the date range for their application [17]. - Once the application status shows "Pending Issuance," users can click to issue the invoice, which will then change to "Issued," allowing for download [18].
个人如何申请代开劳务发票?手把手教你→操作步骤
蓝色柳林财税室·2026-01-10 02:21