How to invoice personal income tax?

Personal income tax payment certificate is a certificate issued by the tax authorities for individual income tax payers. If a taxpayer needs to issue a tax payment certificate, it shall provide a legal identity certificate, which shall be issued by the competent tax authorities according to the tax paid by the taxpayer in this bureau. The People's Republic of China (PRC) Tax Withholding Certificate issued by the withholding agent for taxpayers when withholding taxes and the People's Republic of China (PRC) General Tax Payment Certificate or People's Republic of China (PRC) Tax Payment Certificate obtained by taxpayers who declare their own taxes are tax payment vouchers, which have the same proof effect as tax payment vouchers. Personal income tax payment certificate plays a very important role for taxpayers. For example, in the process of handling loans, buying houses, going abroad, emigrating, job hunting, insurance and other matters, the tax payment certificate is an indispensable and important certificate. There are three ways to issue a personal income tax payment certificate in Beijing: first, all Beijing citizens who pay personal income tax come to the service hall (or tax office) of the district and county local taxation bureau with their ID cards, fill out a simple application form, and the tax authorities will issue a personal income tax payment certificate within the time limit you require, which was desirable at that time; Secondly, through the fiscal and taxation personnel of the unit, collectively go to the tax authorities to open a batch tax payment certificate of a unit. The time is not long, and the enterprise will hand over the tax payment certificate to the taxpayer after the financial agency is completed; Finally, the tax withholding certificate of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), issued by the withholding unit. When paying taxes every month, taxpayers may ask for it from the tax personnel of the withholding unit. The tax personnel certificate shall be issued by the local competent tax authorities.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.