Core Viewpoint - The article provides a detailed guide on the process of initiating and managing the issuance of labor remuneration invoices through the electronic tax system, emphasizing the steps for both the payer and the recipient of the invoice [1][2][3]. Group 1: Invoice Issuance Process - Step 1 involves logging into the individual electronic tax bureau web portal and selecting the "Unit Taxation" to access the withholding function [2]. - Step 2 requires navigating through the "Withholding Declaration" to initiate the application for labor remuneration invoice issuance [3]. - Step 3 details the necessity of filling in invoice element information, including seller and buyer details, and project information, ensuring that the seller is registered in the personal income tax app [5][8]. - Step 4 concludes with submitting the application after confirming all entered information is accurate [4][11]. Group 2: Confirmation and Payment - After submission, the applicant receives a notification in the personal income tax app regarding the labor remuneration invoice application [9]. - The applicant must confirm the invoice information in the app, and if correct, proceed to the tax payment stage [11]. - Payment is completed through the selected payment application, and upon successful payment, the system automatically issues the invoice [13][15]. Group 3: Invoice Management - The article outlines methods for associating invoices with withholding declarations, either through detailed queries or direct association during the declaration process [18][19]. - It explains how to view issued invoices through the personal income tax app, allowing both sellers and buyers to manage their invoices effectively [25][27][30].