Core Viewpoint - The article provides a detailed guide on how individuals can apply for labor remuneration invoices through the electronic tax bureau, emphasizing the steps for both the purchasing enterprise and the selling individual [2][3][4][5][6][7][8][9][10][11][12][14][15][19]. Group 1: Application Process - Enterprises can initiate the labor remuneration invoice application via the natural person electronic tax bureau web portal [2]. - The process involves logging into the web portal, navigating to the withholding function, and selecting the option for issuing labor remuneration invoices [3][4]. - The application can be initiated by clicking the "Initiate Application" button, with options for bulk data import if necessary [5]. Group 2: Information Entry - The application requires filling in details such as seller and buyer information, project details, and taxable behavior information [6][7][8]. - If the seller's name is not found in the dropdown list, it must be added through the personnel information collection function [6]. - The project name and corresponding product code must be entered, allowing multiple project entries on a single invoice [8]. Group 3: Confirmation and Payment - After entering all necessary information, the application must be submitted, and the selling individual must confirm the invoice details through the personal income tax app [9][10][11]. - The selling individual can view the invoice details and must confirm the accuracy before proceeding to payment [12][15]. - Upon successful payment, the system will automatically issue the electronic invoice, which can be viewed and downloaded [15][19].

Group 1 - The article outlines the process for applying for and managing labor fee invoice issuance through the personal income tax APP, emphasizing the steps for confirmation and submission of invoice information [1][2][3] - It details the tax calculation process, including the breakdown of payable taxes such as value-added tax, urban maintenance and construction tax, and educational fees, with specific amounts provided: total payable tax is 51.24 yuan, which includes 49.51 yuan for value-added tax and 1.73 yuan for urban maintenance and construction tax [9] - After successful payment of taxes, the system automatically issues the invoice, allowing users to view and download electronic invoices and tax payment certificates [13] Group 2 - The article explains that once the invoice is issued, both the seller and the person responsible for the invoice application can access the issued invoices through the APP, ensuring transparency and ease of management [15][17] - It highlights the importance of compliance with tax regulations and the implications of tax credit evaluations, which will be implemented starting July 1, 2025, affecting social security contributions and non-tax revenues [22][23] - The article also mentions common areas where businesses may lose points in their tax credit evaluations, such as late tax filings and payments, emphasizing the need for businesses to maintain good tax compliance to protect their credit ratings [24][25]