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      <title>劳务报酬发票代开流程变了：发起方从自然人变成企业，这5个限定条件要记牢</title>
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      <description>国家税务总局最新办税指引：自然人代开劳务报酬发票的发起方由自然人调整为扣缴义务人（企业）。企业通过自然人电子税务局网页端发起，自然人个税APP确认缴税后自动开票。</description>
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