2. When paying such personnel fees, the labor service enterprise shall not directly record them in the "self-made payroll", but shall remind and urge the individual laborers to pay the relevant taxes and fees to the tax authorities and apply for opening.

The "tax invoice" is submitted to the employer for accounting and deducted before tax as a legal voucher. At the same time, the labor service employer should also voluntarily withhold and remit personal income tax according to the "income from labor remuneration".

3. According to the provisions of Article 19 and Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals collect money from outside for selling goods, providing services and engaging in other business activities, the payee shall issue invoices to the payer (Article 19). In addition, all units and individuals engaged in production and business activities must pay money to buy goods, receive services and engage in other business activities.