Core Viewpoint - The article provides a detailed guide on how individuals can apply for and confirm the issuance of labor remuneration invoices through the personal income tax APP, emphasizing the integration of invoice issuance and tax declaration processes [5][6][8]. Group 1: Application Process - Step 1: Individuals must log into the personal income tax APP to view pending tasks related to labor remuneration invoice applications initiated by their employers [9][10]. - Step 2: Individuals confirm the pre-filled information regarding the seller, buyer, project, and tax-related details, which cannot be modified by the applicant [10][11]. - Step 3: After confirming the information, individuals proceed to the tax payment process, where they select a payment method to complete the payment [13]. Group 2: Invoice Issuance and Tax Responsibilities - The system automatically issues the invoice upon successful payment, allowing individuals to preview and download the electronic invoice and tax payment certificate [13]. - The entire process is designed to ensure that individuals fulfill their tax obligations, including value-added tax and personal income tax, while employers are responsible for withholding tax declarations [6][8]. Group 3: Business Limitations - The service is limited to labor remuneration income, with a cap of 100,000 yuan for single invoice issuance [6]. - The process is strictly between individuals and legal entities, with the legal entity acting as the withholding agent [6].