Group 1 - The article provides a step-by-step guide for individuals to apply for and issue value-added tax (VAT) invoices through the electronic tax bureau app, emphasizing the convenience of mobile operations without the need to visit tax offices [3][4][5]. - Users must register or log in to the electronic tax bureau app, with multiple login options available, including password, SMS, facial recognition, and fingerprint [4][5]. - The process includes filling out sales and purchase information, confirming tax information, and submitting the application for VAT invoice issuance [6][8]. Group 2 - The article outlines the necessary steps for adding taxable sales locations and project information, including selecting the correct tax rate and entering the invoice amount [6][7]. - Users are advised to check the status of their submitted applications, which can be either pending payment or rejected, and to follow up accordingly [8][12]. - The article highlights the importance of compliance with tax regulations, including the requirement for buyers to withhold and pay personal income tax for the seller by the 15th of the following month [11][12].

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].