For the services paid to individuals, since there is no invoice, the tax department will invoice the services on their behalf, which is actually regarded as an independent entity that can provide services for business. Because this independent entity is not a company or self-employed, it needs to invoice on its behalf.

The process of issuing labor service invoices by individuals is as follows:

1. Taxpayers go to the tax service hall of the competent tax authorities to collect and fill out an Application Form for Issuing Invoices on their behalf.

2. Taxpayers should provide information

1. The information to be presented, and the legal identity certificate of the applicant for invoicing;

2. materials to be submitted, written confirmation certificate issued by the payer on the unit price and amount of labor services, or contract or agreement.

III. Commitment time limit of the tax authorities

If the information provided is complete, the contents are accurate and all procedures are complete, it will be settled on the spot.

fourth, the tax authorities adopt the method of "paying taxes first, then issuing invoices", and generally adopt one-window service, that is, paying taxes and issuing invoices on behalf of one window.

Extended information:

Tax rate of personal service fee invoice:

The tax rate of personal service fee invoice after the camp reform is 3%. Personal services to the tax bureau to issue VAT invoices, in addition to paying VAT, personal income tax is also paid for those who exceed the deduction, and additional taxes are also paid.

its tax rate: 1. VAT: invoiced amount/(1+3%) * 3%;

2. Individual tax: according to the size of the invoiced amount, the one with a larger invoiced amount will be paid;

3. Urban construction tax: VAT *7% or%;

4. education surcharge: value-added tax * 3%;

5. Local education surcharge: VAT * 2%;

6. local water conservancy construction fund: value-added tax *1%. individuals are subject to value-added tax at the rate of 3%.

if an individual needs to issue an invoice, he/she can apply to the State Administration of Taxation for issuing the invoice on his/her behalf, issue the invoice at the rate of 3%, pay the value-added tax, pay the additional taxes collected by the local taxation bureau, such as city maintenance construction tax, surcharge for education and surcharge for local education, and pay the personal income tax collected by the local taxation bureau.

Baidu Encyclopedia-Labor Invoices

Shanghai Taxation Bureau-How to issue labor invoices when individuals provide labor services for enterprises?