The personal income tax paid when invoicing should be that when the tax authorities handle invoicing, the tax authorities regard the labor service provider as an individual, so in addition to the turnover tax, personal income tax is also levied. (It is stipulated in some places that whoever applies for issuing labor service invoices, regardless of whether the applicant is a unit or an individual, shall collect turnover tax and personal income tax in proportion. Its essence is to assume that the applicant is an individual. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), "Units and individuals applying for issuing invoices on their behalf should collect taxes and collect invoice fees in accordance with the relevant provisions of tax laws and regulations ... If the business amount of applying for issuing invoices on their behalf does not reach the sub-threshold determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government, they will only issue invoices on their behalf. However, according to the billing records, if the units and individuals belonging to the same application for billing reach the monthly threshold within a tax period, they should calculate the tax payment together when they reach the threshold. " Under normal circumstances, when an enterprise applies for issuing invoices, it should only collect turnover tax, and if the applicant is an individual, it should only collect personal income tax. Some local enterprises can apply for invoicing and collect enterprise income tax in advance. In this way, the enterprise can debit the subject of "tax payable-enterprise income tax" according to the income tax received indicated on the tax payment certificate. However, if the tax payment certificate indicates whether individual income tax can be treated equally, it is suggested to explain the situation to the competent tax authorities and communicate with them to determine. The personal income tax paid when invoicing should be that when the tax authorities handle invoicing, the tax authorities regard the labor service provider as an individual, so in addition to the turnover tax, personal income tax is also levied. (It is stipulated in some places that whoever applies for issuing labor service invoices, regardless of whether the applicant is a unit or an individual, shall collect turnover tax and personal income tax in proportion. Its essence is to assume that the applicant is an individual. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening and Standardizing the Work of Issuing Ordinary Invoices by Tax Authorities (Guo [2004]1024), "Units and individuals applying for issuing invoices on their behalf should collect taxes and collect invoice fees in accordance with the relevant provisions of tax laws and regulations ... If the business amount of applying for issuing invoices on their behalf does not reach the sub-threshold determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government, they will only issue invoices on their behalf. However, according to the billing records, if the units and individuals belonging to the same application for billing reach the monthly threshold within a tax period, they should calculate the tax payment together when they reach the threshold. " Under normal circumstances, when an enterprise applies for issuing invoices, it should only collect turnover tax, and if the applicant is an individual, it should only collect personal income tax. Some local enterprises can apply for invoicing and collect enterprise income tax in advance. In this way, the enterprise can debit the subject of "tax payable-enterprise income tax" according to the income tax received indicated on the tax payment certificate. However, if the tax payment certificate indicates whether individual income tax can be treated equally, it is suggested to explain the situation to the competent tax authorities and communicate with them to determine.