劳务报酬发票
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个人提供服务,企业如何协助个人代开劳务报酬发票?操作步骤
蓝色柳林财税室· 2026-01-29 01:51
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].
你问我答 | 扣缴义务人如何在电子税务局发起劳务报酬发票代开申请操作步骤
蓝色柳林财税室· 2026-01-03 06:28
Group 1 - The article discusses the process for applying for labor remuneration invoice issuance, which is applicable only to business cooperation between individuals and legal entities, with the legal entity as the applicant [2] - The maximum non-tax amount for a single labor remuneration invoice issuance is capped at 100,000 yuan, and only digital invoices are supported [2] - The application process requires logging into the individual electronic tax bureau web portal and selecting the withholding function [2] Group 2 - The first step involves maintaining the information of the individuals for whom the invoices are being issued, especially for those who have not previously provided services to the enterprise [3] - The applicant must fill in the seller's information and submit it through the personnel information collection interface [4] - The next step is to initiate the invoice issuance application by selecting the personal invoice issuance option [5] Group 3 - The applicant must fill in the invoice element information, including seller details, contact number, address, bank information, and other necessary details [6] - Project information must be added, specifying "labor" and confirming the intelligent code assignment result [7][8] - After completing all required fields, the applicant submits the application, which, upon success, displays all invoice element information [9][12] Group 4 - The article also mentions how to query and download invoices through the electronic tax bureau's "tax digital account" and "receipt box" [18] - Individuals can receive fully digital electronic invoices from the enterprise through the personal income tax app, which can then be viewed and downloaded by the enterprise [18][24]