1. How to issue an invoice for an individual with the lowest tax point. Go to the tax bureau to issue a labor service invoice in your own name: (1) Go to the tax bureau to issue a personal labor invoice and only pay personal income tax. For each taxable income not exceeding 20,000 yuan, the tax rate is 20%. The personal income tax rate for labor service income is 2% for 1,000 yuan; if the labor service income does not exceed 4,000 yuan, a fixed amount of 800 yuan is deducted; if the labor service income exceeds 4,000 yuan, 20% of the exemption amount is deducted. (2) If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), a mark-up collection method shall be implemented. Specifically, if the one-time income from labor remuneration is obtained, the taxable income exceeds 20,000 yuan to 50,000 yuan. For the portion of the tax payable calculated in accordance with the tax law, the tax rate is 30%; for the portion exceeding 50,000 yuan, the tax rate is 40%.

2. Tax point calculation method (1) Value-added tax is based on sales revenue of 17% and 3% (this is a turnover tax, applicable to general VAT taxpayers and small-scale taxpayers respectively); (2) Urban construction Taxes are paid at different rates for taxpayers in different regions: taxpayers are located in Dongcheng District, Xicheng District, Chongwen District, Xuanwu District and in Chaoyang District, Haidian District, Fengtai District, Shijingshan District, Mentougou District, Within the management scope of the sub-district offices of the six districts of Yanshan, the tax rate is 7% of the value-added tax; if the taxpayer's location is within the suburban counties and towns, the tax rate is 5% of the value-added tax; the taxpayer's location is not 1 , within the scope of item 2, the tax rate is 1% of the value-added tax; (3) Education surcharge is paid at 3% of the value-added tax paid; (4) Local education surcharge is paid at 2% of the value-added tax paid; (5) ) Stamp tax: Purchase and sale contracts are stamped at 3/10,000 of the purchase and sale amount; account books are paid at 5 yuan/book (when activated each year); annual payment is 5/10,000 of the sum of "paid-in capital" and "capital reserve" (The full amount is paid in the first year, and the annual increase is paid thereafter); (6) Urban land use tax is paid according to the actual occupied land area (regulations vary from place to place, XX yuan/square meter); (7) Real estate tax is paid according to 70%*1.2% of the original value of the self-owned property is paid; (8) Vehicle and vessel tax is paid based on the vehicle (the regulations vary from place to place, and the tax amount is different for different models, XX yuan per vehicle); (9) Corporate income tax is paid based on the taxable income (after adjustment) (profits) payment: 18% applies to taxable income within 30,000 yuan (inclusive), 27% applies to taxable income between 30,000 yuan and 100,000 yuan (inclusive), and 33% applies to taxable income above 100,000 yuan (Note: The tax rate is 25% starting from 2008); (10) Personal income tax is withheld and paid on wages.

3. Taxation starting point The amount of tax imposed on the taxable object is also called the taxation starting point. In the early tax systems of various countries, there was generally no threshold requirement for tax collection, such as the head tax. As the income gap between people widens and the principle of fair tax burden is put forward, the tax systems of various countries begin to set thresholds. According to the different objects of the threshold, the threshold is divided into the starting price and the starting tax amount. Taking the value of the taxable object as the starting point for taxation is called the starting price; taking the amount of tax payable as the starting point for taxing is called the starting tax amount. Depending on the amount of the threshold, the threshold can be divided into a range threshold and a quota threshold. If the value of the tax object is only specified to a certain range as the starting point for taxation, it is called the range threshold; if the value of the tax object is specified as a specific amount as the starting point for taxation, it is called the quota threshold. If the amount of taxable objects does not reach the threshold, no tax will be imposed; if the amount reaches or exceeds the threshold, the full amount will be taxed, that is, together with the portion below the threshold, the tax will be taxed at the prescribed rate. Assume that the business tax law stipulates that the threshold for taxing industrial and commercial households is 200 yuan in monthly sales income. If the monthly sales income of an industrial and commercial household is less than 200 yuan, no tax will be levied; if the monthly sales income is 250 yuan, then the retail business tax should be calculated based on the prescribed tax rate of 250 yuan. Taking into account the uneven economic development of various regions and the differences in prices and consumption levels, China's 1984 trial business tax regulations (draft) and its implementation rules set the threshold as a unified range: The above is what I have compiled and collected about individuals. Legal knowledge on how to issue an invoice with the lowest tax point. When we go to work on our own in the future, the monthly salary we get must be paid in accordance with the law. If anyone evades taxes, he will be punished by law.