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].

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].