Personal comprehensive income includes wages and salaries, labor remuneration, royalties and royalties, and the tax rate is 3%-45% according to the seven-level progressive system. If the income from labor remuneration exceeds 800 yuan in a single time, it needs to be withheld and remitted by the payer at the withholding rate of 20%-40%, and after the comprehensive income of individual tax is calculated and declared according to the seven-level progressive system in the following year, the overpayment and the underpayment will be made.
If it belongs to operating income, the tax bureau will often check the tax, pay the tax directly when invoicing and issue a tax payment certificate. Individuals do not need to make a comprehensive tax declaration for the next year, and the bill-receiving company can also directly collect the bill for accounting without withholding; If the tax bureau determines that the business belongs to labor remuneration, it will not be taxed when invoicing, and the payee needs to withhold and remit the business, and the individual will make the final declaration the next year.
With the full implementation of the pilot reform of the camp, the demand for VAT invoices in economic activities is increasing. Some small-scale taxpayers and natural persons who do not have the conditions for self-invoicing need to apply for invoicing at the IRS and pay relevant local taxes and fees at the Local Taxation Bureau. Tax authorities at all levels actively optimize service means and try their best to provide convenience for taxpayers to issue invoices on their behalf. However, in some places, taxpayers still apply for issuing invoices on their behalf, and the information submitted by taxpayers is complicated, and the national tax and local tax run many times, which affects the taxpayer's tax experience.