In our country, invoicing on behalf of the drawer refers to the act of issuing invoices instead of the payer, and its purpose is to facilitate the business activities of enterprises or individuals. For the billing party, the corresponding billing fee and personal income tax need to be deducted. According to the national regulations, the agent needs to pay personal income tax according to the agent's fee and amount, and the tax rate is 20%. Therefore, for pig farmers to issue ordinary VAT invoices on their behalf, the issuer needs to deduct the issuance fee and personal income tax before issuing them, and declare the tax according to the facts when making relevant tax returns.
In order to avoid the tax problems caused by invoicing, it is suggested that pig farmers consult professional accountants or tax agents before invoicing to understand the relevant tax policies and operational procedures to ensure their legal and compliance.