Bring personal identification certificate, contract signed with labor service unit (or labor service unit certificate) and full tax directly to the local tax service hall. The tax authorities adopt the method of "paying taxes first, then issuing invoices", and generally adopt one-window service, that is, one window completes tax payment and issues invoices on behalf of others. For services paid to individuals, because there is no invoice, the tax department will issue invoices on their behalf, which is actually regarded as an independent entity and can provide services for businesses. Because this independent entity is neither a company nor a self-employed, it needs to issue invoices on its behalf. Labor invoice refers to the taxable items uniformly issued by the service industry, indicating the provision of labor services. When an individual issues labor service invoices to the tax authorities, it means that the individual voluntarily pays taxes to the tax authorities, and the tax authorities issue invoices. With the invoice, he can receive remuneration from the payer. The unit issuing labor service invoices to the tax authorities also helps individuals pay labor service invoices, and taxpayers or individuals pay labor services and get paid. When issuing labor service invoices, you should bring the following information: 1. Application form for issuing labor invoices. 2. Copy of tax registration certificate and agent's ID card. 3. A copy of the temporary worker's ID card. 4. Payroll. Notice on standardizing the collection of local taxes and fees by national tax authorities in the process of invoice issuance. Basic principles If it is necessary to issue invoices for tax payment, the tax authorities should strictly implement the relevant provisions of taxation before issuing invoices.
Legal objectivity:
Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.