The steps of issuing an invoice for training service fees are as follows:

1. If the tax bureau issues and pays taxes to the tax bureau to issue personal service invoices, only personal income tax is required, and the tax rate is 20%;

2, 4000 yuan to 4000 yuan, less than 4000 yuan deposit, deduct the exemption amount of 800; If it exceeds 4,000 yuan, the exemption amount of 20% will be deducted;

3, more than 20000 yuan to implement the bonus collection of labor remuneration taxable income of more than 20000 yuan, the implementation of the bonus collection method;

4, in the taxable income of more than 20 thousand yuan to 50 thousand yuan and more than 50 thousand yuan of labor remuneration income of more than 20 thousand yuan to 50 thousand yuan, plus 50%; More than fifty thousand yuan, plus one hundred percent.