Labor service invoice refers to the unified invoice of the service industry. The taxable items indicate the provision of labor. When an individual goes to the tax authority to issue a service invoice, it means that the individual takes the initiative to go to the tax authority to pay taxes and at the same time the tax authority issues an invoice. With the invoice, the individual can go to the paying unit to receive remuneration. When the unit goes to the tax authority to issue a labor service invoice, it also issues the invoice on behalf of the individual who has rendered the labor service. The taxpayer is still the individual who has rendered the labor service and received payment. Construction Industry Invoice: All units and individuals engaged in taxable services in the construction industry must issue a "Construction Industry Invoice" uniformly printed by the tax authorities when collecting project (settlement) payments.

"Implementation Rules of the Invoice Management Measures of the People's Republic of China"

Article 26 Units and individuals who issue invoices must issue invoices when business operations occur and business income is recognized. bill. Invoices are not allowed to be issued before business operations have occurred.

Article 27 After issuing an invoice, if the sales return occurs and a red invoice is required, the original invoice must be withdrawn and marked "voided" or obtain a valid certificate from the other party. If a sales discount occurs after the invoice is issued, a new sales invoice must be issued after the original invoice is withdrawn and marked "voided" or a red-letter invoice must be issued after obtaining a valid certificate from the other party.