Can individuals issue labor service invoices? How to drive?

According to the Decision of the State Council on Confirming Closed Construction and Reform (Order No.587 of the State Council of the People's Republic of China), it is necessary to use the units and parts of invoices occasionally. It is suggested that the written statement of buying and selling goods, providing or receiving services and the identity of the organizer be submitted directly to the tax structure of the inspiration preparation place. If taxes are payable in accordance with tax laws and administrative regulations, the tax authorities should collect taxes first and then issue invoices. If the tax structure needs to be handled according to the invoice, according to the regulations of the State Council tax department, it may be desirable to designate other units to represent the incentive ticket.

He ruqi?

To the field where labor service broke out, the tax structure supervisor issued an invoice.

First of all, taxpayers go to the tax service hall of the competent tax office to listen to and fill out an Application Form for Receiving Tickets.

Second, the materials that taxpayers should supply.

1. Materials to be displayed

Appropriate identification of the person applying for inspiration.

2. Materials to be submitted

The written confirmation of the unit price and amount of labor service issued by the payer shows that it is either an agreement or a negotiation.

Third, the time limit of tax structure commitment.

If the materials provided are complete, the substance is accurate, and all procedures are complete, it will be done immediately.

Four. Adopt a tax structure? Pay taxes first, then open the French ticket? Methods: Insist on one-window service and implement tax payment and incentive voting.

What is the tax rate?

1. Submit some service fee invoices to the Inland Revenue Department:

1. If part of the labor service invoice is issued to the tax bureau, only part of the income tax will be paid. The tax rate is 20% for the part with repeated taxable income not exceeding 20,000 yuan. Labor income is levied at the rate of 2% of 1000 yuan; If the labor income does not exceed 4,000 yuan, 800 yuan will be deducted; If it exceeds 4,000 yuan, the exemption amount of 20% will be deducted.

2. If the income from labor remuneration is abnormally high at one time (the taxable income exceeds 20,000 yuan), the incremental collection method should be adopted. To put it simply: for the part of taxable income exceeding 20,000 yuan to 50,000 yuan, the taxable amount is determined according to the provisions of the tax law, and the tax rate is 30%; The partial tax rate of more than 50,000 yuan is 40%.

2. If a service fee invoice with the true meaning of individual industrial and commercial households and labor service companies is issued, the transaction tax will be levied by 5.65%.

It's simple:

Transaction tax payable = service fee? 5%

Should urban renovation tax be equal to transaction tax? 7%

Additional training fee = transaction tax? 3%

Additional expenses for occasion training = transaction tax? 2%

Hydraulic fund = transaction tax amount? 1%

For the rest, the corporate income tax is 25%.