There are other regulations, such as a stage with a value of 4,000 yuan, and a tax of 20% if it exceeds 4,000 yuan.

Personal income tax shall be paid on the remuneration and income obtained by individuals, and the taxable amount shall be the income from remuneration minus the deduction multiplied by the tax rate, and the personal income tax payable on the remuneration items.

Individuals who need to issue invoices can apply to the State Taxation Bureau for issuing invoices on their behalf, issue invoices at the rate of 3%, pay value-added tax, pay additional taxes levied by the local taxation bureau, such as urban maintenance and construction tax, education surcharge and local education surcharge, and pay personal income tax levied by the local taxation bureau.

Extended data:

When issuing labor service invoices, you should bring the following materials:

1. Application Form for Issuing Labor Invoice

2. Copy of tax registration certificate and agent's ID card.

3. Copy of temporary worker's ID card

4, pay salary list

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.

At this time, the local tax authorities may collect their personal income tax together.

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