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. A copy of the temporary worker's ID card.
4, pay salary list
The service fee invoice issuing steps are as follows:
1. If the tax bureau issues and pays taxes to the tax bureau to issue personal service invoices, only personal income tax is required, and the tax rate is 20%;
2, 4000 yuan to 4000 yuan, less than 4000 yuan deposit, deduct the exemption amount of 800; If it exceeds 4,000 yuan, the exemption amount of 20% will be deducted;
3, more than 20000 yuan to implement the bonus collection of labor remuneration taxable income of more than 20000 yuan, the implementation of the bonus collection method;
4, in the taxable income of more than 20 thousand yuan to 50 thousand yuan and more than 50 thousand yuan of labor remuneration income of more than 20 thousand yuan to 50 thousand yuan, plus 50%; More than fifty thousand yuan, plus one hundred percent.
Labor service invoice refers to the taxable items uniformly issued by the service industry, which is written as "providing labor services". When an individual issues labor service invoices to the tax authorities, it means that the individual voluntarily pays taxes to the tax authorities, and the tax authorities issue invoices. With the invoice, he can receive remuneration from the payer. The unit issuing labor service invoices to the tax authorities also helps individuals pay labor service invoices, and taxpayers or individuals pay labor services and get paid.
Labor provides some special use value for others in the form of living labor. This kind of labor is not in the form of physical objects, but provides some services in the form of living labor. This kind of service can meet people's spiritual needs as well as people's material production needs.
Legal basis:
Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities to collect money, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC): All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC): Invoices shall be issued at one time according to the prescribed time limit, sequence and columns, and stamped with the special invoice seal.