In some areas or industries, in order to protect the rights and interests of migrant workers, the tax authorities may require labor invoices to indicate the information of special accounts for migrant workers. This is to ensure that the wages of migrant workers can be paid to the designated account in time and accurately. Therefore, when issuing labor service invoices, it is necessary to determine whether it is necessary to note the special account information of migrant workers according to the requirements of local tax authorities or relevant institutions.
General labor invoices need not be indicated in the remarks. The document only requires the construction industry to "indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice." Labor expenses, according to the provisions of the tax law, require the person who provides labor services or the person who receives labor services to issue invoices to the tax authorities. When issuing invoices for labor costs, you need to pay value-added tax, urban construction tax, education surcharge, etc. From the provision of labor services. If the person who provides the labor service is an individual, the personal income tax should also be withheld and remitted when paying the labor service fee. The service fee invoice is the legal tax deduction certificate of the company receiving the service. If you don't get a valid invoice, you can't deduct VAT and enterprise income tax.
To sum up, whether it is necessary to note the special account information of migrant workers in the labor service invoice depends on the specific tax regulations and invoice issuing requirements. Before issuing an invoice, it is recommended to understand the relevant regulations to ensure compliance.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 30
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.