Group 1 - The article provides a step-by-step guide on how to use the electronic tax bureau app for issuing value-added tax invoices [5][7][21] - It outlines the process of logging into the app, switching identities if necessary, and navigating to the invoice issuance section [2][3][5] - The article details the types of services available for invoice issuance, including general services, real estate leasing, construction services, and transportation services [9][14] Group 2 - The process includes adding buyer information, project details, and confirming tax information before submission [13][14] - It explains the three possible outcomes after submitting an invoice application, including automatic issuance, payment requirements, and the need for tax authority review [20] - Finally, it describes how to check the status of the application and download the issued invoice [21]

Group 1 - The core viewpoint of the article is that personal income tax is no longer collected during the invoice issuance process for labor remuneration, manuscript remuneration, and royalties, as the tax is now withheld by the payer according to regulations [1][4]. - The policy is based on the announcement from the State Administration of Taxation regarding the management of individual income tax withholding and declaration [1][4]. - The withholding agent is responsible for calculating and withholding the personal income tax based on the net income after deducting expenses, with specific rules for manuscript income [1][3]. Group 2 - For labor remuneration, manuscript remuneration, and royalties, if the income per instance does not exceed 4,000 yuan, a deduction of 800 yuan is applied; if it exceeds 4,000 yuan, a deduction of 20% of the income is applied [3][4]. - The taxable income for withholding is calculated based on the income amount after deductions, with different withholding rates applied for different income brackets [4][5]. - The withholding rates for labor remuneration are structured in tiers, with a 20% rate for income up to 20,000 yuan, 30% for income between 20,000 and 50,000 yuan, and 40% for income exceeding 50,000 yuan [5].