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自然人代开劳务报酬发票全程线上搞定!快来领取最新操作指南!
蓝色柳林财税室· 2026-03-17 09:47
Core Viewpoint - The tax authority has upgraded its services by integrating a new scenario for issuing invoices for labor remuneration through the personal income tax APP, enabling a one-stop process for natural persons to issue invoices and pay related taxes [4]. Business Overview - The service is limited to labor remuneration and involves transactions between natural persons and legal entities (with the legal entity as the withholding agent) [7]. - Only digital invoices are supported, and the process includes tax obligations for both natural persons (value-added tax and personal income tax) and legal entities (withholding tax declaration) [7][8]. Business Process - The process for issuing labor remuneration invoices includes several steps: 1. **Initiating the Application**: Users log into the natural person electronic tax bureau WEB and navigate to the invoice issuance section [8]. 2. **Submitting the Application**: Users fill in necessary invoice details, including seller and buyer information, project details, and taxable behavior [9][10]. 3. **Tax Payment**: After submitting the application, users proceed to pay the relevant taxes, including value-added tax and additional local taxes [14][16]. 4. **Invoice Issuance**: Upon successful payment, the system automatically issues the invoice, which can be viewed and downloaded [17][18]. Invoice Management - Users can view their issued invoices and application records through the personal income tax APP, allowing for easy tracking of past applications and statuses [20][21]. - The system also allows for the association of invoices with withholding tax declarations, streamlining the reporting process for businesses [25][26]. Tax Declaration - The process includes options for associating invoices with tax declarations, either through direct selection of invoices or during the entry of withholding tax declaration information [30][31]. - The system generates automatic declaration data based on the selected invoices, simplifying compliance for businesses [25][28].