Personal invoicing can be done by mobile phone.

In the future, individuals need to issue invoices for obtaining labor remuneration and providing goods transportation, and they don’t have to go to the tax hall again. They can do it through mobile phones, and invoices can be mailed home.

State Taxation Administration of The People’s Republic of China Yunnan Provincial Taxation Bureau recently issued a notice, in order to further deepen the "non-contact" tax quality and meet the needs of taxpayers, since September 1 this year, natural persons can handle the business of issuing ordinary VAT invoices through Yunnan Provincial Electronic Taxation Bureau (hereinafter referred to as "Electronic Taxation Bureau").

There is no limit to the amount issued. Natural persons can invoice in the electronic tax bureau according to the actual business amount, and the system will collect relevant taxes and fees according to the amount filled in by natural persons. A natural person who issues invoices below 500 yuan (inclusive) on behalf of the electronic tax bureau shall be exempted from VAT.

In terms of tax payment, on the basis of the original two payment methods of hall tax payment and Tips deduction, the third-party payment function has been added, and the tax can be paid by scanning code with WeChat and Alipay.

After submitting the application, you can go directly to the tax service hall to receive the invoice. If the tax has been paid in full, you can also choose to pick up the ticket by mail, and the tax authorities provide convenient service of express delivery to your home.

This time, Yunnan Provincial Taxation Bureau has also expanded the commodity categories. Previously, the Electronic Taxation Bureau only supported natural persons to issue invoices for sales of goods and living services. Since September 1st, five categories of collection items have been added on the original basis, including the provision of labor services, engineering services, modern services and land freight transportation services.

It should be noted that personal income tax is levied in different ways for different items, which are mainly divided into the following three situations: first, if a natural person obtains income from labor remuneration, royalties and royalties and applies for invoicing on his behalf, personal income tax will no longer be levied in the invoicing process, and the personal income tax to be paid will be withheld and paid in advance by the payer according to law; Second, the invoice of the cargo transportation industry, and the personal income tax to be paid shall be declared and paid by the applicant on behalf of the invoice according to law; Third, if a natural person is temporarily engaged in production and operation, and when applying for invoicing on his behalf, the taxable income cannot be correctly calculated for the business income obtained by him, the personal income tax on business income shall be uniformly levied according to 1% of the invoiced amount (excluding VAT). (Kunming Daily Reporter Wu Jie)