自然人代开劳务报酬发票新体验（一到二）——企业发起代开发票申请及发票开具

Group 1 - The article introduces a new experience for individuals to apply for labor remuneration invoices through a unified channel provided by the personal income tax APP, streamlining the process without the need to visit tax offices [2][9]. - The service is limited to labor remuneration income, with a cap of 100,000 yuan for a single invoice, and is applicable only between individuals and legal entities (with the legal entity as the withholding agent) [11][2]. - The process involves several steps: the withholding agent initiates the invoice application, the individual confirms the application, pays the relevant taxes, and the invoice is issued [3][10]. Group 2 - The operational steps for initiating the labor remuneration invoice application include logging into the personal tax web portal, selecting the appropriate functions, and filling in necessary invoice details [5][6]. - Specific information required includes seller and buyer details, project information, taxable behavior, and any additional remarks, with certain fields being non-modifiable [7][10]. - After submitting the application, the individual must confirm tax amounts and complete payment before the invoice is automatically issued [13][15].