Legal basis: Article 4 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Except as stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
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.