1。 Taxpayers go to the tax service hall of the competent tax authorities to collect and fill out an application form for invoicing;
2。 Taxpayers should provide information:
(1) Information to be submitted, and the legal identity certificate of the applicant:
(2) the information to be submitted, the written confirmation certificate of the unit price and amount of labor service issued by the payer, or the contract or agreement.
3。 Time limit for tax authorities' commitment: if the information provided is complete, the contents filled in are accurate and the procedures are complete, it will be settled on the spot;
4。 The tax authorities adopt the method of "paying taxes first, then issuing invoices", and generally adopt one-window service, that is, one window completes tax payment and issues invoices on behalf of others. For services paid to individuals, because there is no invoice, the tax department will issue invoices on their behalf, which is actually regarded as an independent entity and can provide services for businesses. Because this independent entity is neither a company nor a self-employed, it needs to issue invoices on its behalf.
What's the difference between labor costs and wages?
1。 Labor service fee, that is, labor remuneration in personal income tax, refers to the income obtained by individuals independently engaged in various non-employment services. Wage refers to the labor remuneration paid by the employer or legal employer to the laborer in the form of money according to laws, industry regulations or agreements with the laborer;
2。 Different taxation methods;
3。 Different unit obligations;
4。 Different dispute resolution procedures;
5。 The applicable laws are different.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal Basis: Measures for the Administration of Issuing Special VAT Invoices by Tax Authorities (for Trial Implementation) Article 8 After receiving the declaration form, the tax collection post shall review the following matters:
(a) whether it belongs to the VAT taxpayer under the jurisdiction of the tax authorities;
(2) Whether the VAT rate on the Declaration Form is filled in and the tax amount is calculated correctly.
After the audit is correct, the tax collection post should input the relevant information of the declaration form through the anti-counterfeiting tax control generation billing collection subsystem, collect taxes according to the tax amount indicated on the declaration form, issue tax payment vouchers, charge the special invoice fee at the same time, issue relevant tickets in accordance with the regulations, and timely transmit the relevant tax electronic information to the billing post.