姜堰会计做账学习班，劳务报酬是在开发票的时候就开票了吗？

上元教育Nancy

　　姜堰会计做账学习班，劳务报酬是在开发票的时候就开票了吗？

　　支付给个人的劳务报酬，税务局在代开发票的时候就已经扣个税了。

　　这也是一个常见的理解错误，个人到税务局去代开劳务报酬的发票时，税务机关是不会在代开发票环节征收个人所得税的，而且在开出发票的备注栏也会写着个人所得税由支付方代扣代缴，意味着代开发票的时候只交了增值税和其他税费，个人所得税是由费用的支付方来代扣代缴的。

　　支付方作为扣缴义务人如果不为个人代扣代缴个人所得税的话，是会受到行政处罚的。根据《中华人民共和国税收征收管理法》第六十九条规定，扣缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。

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　　Jiangyan accounting study class,is the labor remuneration invoiced when it is invoiced?

　　For the labor remuneration paid to individuals,the tax bureau has deducted individual income tax when issuing invoices on behalf of others.

　　This is also a common misunderstanding.When individuals go to the tax bureau to issue invoices for labor remuneration,the tax authorities will not levy individual income tax in the process of issuing invoices,and it will be written in the remarks column of invoices that the individual income tax will be withheld and paid by the payer,which means that only value-added tax and other taxes are paid when issuing invoices,Individual income tax is withheld and paid by the payer of expenses.