Enterprises to provide human resources outsourcing services should be invoiced according to the subject of "brokerage services-human resources outsourcing services", and there are the following three invoicing methods:

1. Issue general invoice in full;

2. Issue special VAT invoices and ordinary invoices respectively;

3. Issue special VAT invoices through the differential taxation module.

Article 3 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on Further Defining and Comprehensively Pushing Forward the Policy of Labor Dispatching Service and Toll Deduction of Toll Roads in the Pilot Project of Reform of Business Tax (Cai Shui [2016] No.47) stipulates that taxpayers provide human resources outsourcing services and pay value-added tax according to brokerage services, and their sales do not include the wages paid to employees of client units on behalf of customers and the social insurance and housing provident fund paid by agents. The wages collected from the entrusting party and paid on its behalf, social insurance and housing accumulation fund paid by the agent shall not issue special VAT invoices, but ordinary invoices may be issued.

Does the scarlet letter of this quarter's tax bill need to be used as an accounting voucher?

How long before the VAT stamp expires?

What are the accounting entries before the bank charges are invoiced?