One,
How to distinguish between labor invoices and construction invoices The differences between labor invoices and construction invoices are as follows:
1. 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.
2. Invoices for the construction industry: All units and individuals engaged in taxable services for the construction industry must issue invoices for the construction industry uniformly printed by the tax authorities when collecting project funds. According to different users, construction industry invoices can be divided into two types: construction industry unified invoices (self-issued) and construction industry unified invoices (issued on behalf of). Self-invoicing in the construction industry is purchased and issued by self-invoicing taxpayers; The construction industry should issue invoices on behalf of the tax authorities, and non-tax authorities may not issue invoices on behalf of other units.
Second,
Matters needing attention in issuing labor service invoices should pay attention to the following matters:
1. If a natural person obtains labor remuneration, royalties and royalties and applies for invoicing on his behalf, personal income tax will not be levied in the process of invoicing on his behalf.
2. If the income from labor remuneration does not exceed 800 yuan, the personal income tax will be withheld and remitted to zero, because "if the income from labor remuneration does not exceed 4,000 yuan each time, the deduction fee will be calculated at 800 yuan". 0 doesn't mean you don't need to declare.
3. Income from remuneration for labor services, which is a one-time income, shall be obtained at one time; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
Third,
How to issue labor service invoices The steps of issuing labor service invoices are as follows:
1. Taxpayers go to the tax service hall of the competent tax authorities to collect and fill out an application form for invoicing and provide information.
2. If the information provided by the tax authorities within the promised time limit is complete, the content is accurate and the procedures are complete, it will be settled on the spot.
3. The tax authorities adopt the method of "paying taxes first, then invoicing", and generally adopt one-window service, that is, one window completes tax payment and invoicing.
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