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.
In addition, when issuing labor service invoices, you should bring the following materials:
1, labor service invoice application form;
2. Copy of tax registration certificate and agent's ID card;
3. A copy of the temporary worker's ID card;
4. Payroll.
Ordinary invoice: it is mainly used by business tax taxpayers and small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.
Special invoices for value-added tax are the product of China's new tax system. It is an invoice set by the national tax authorities according to the needs of value-added tax collection and management, and is specially used for taxpayers to sell or provide value-added tax taxable items.
Special invoice not only has the connotation of ordinary invoice. At the same time, it also has a more special role than ordinary invoices. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax. Moreover, it is a legal certificate that both the seller's tax obligation and the buyer's input tax amount are recorded, and it is a legal certificate that the buyer deducts taxes, which plays a key role in the calculation of value-added tax.
legal ground
People's Republic of China (PRC) tax collection management law
Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.