Apply to the competent tax authorities for purchase according to regulations, and issue ordinary invoices corresponding to their business scope. The tax rate is 6% for general taxpayers and 3% for small-scale taxpayers. For units and individuals that are going through tax registration, the competent tax authorities may issue invoices for their business income from the date of obtaining the business license to the date of obtaining the tax registration certificate.

The collection objects of labor tax include: labor dispatch service, construction service and other services.

1. Labor dispatch service (including security service): general tax calculation method (applicable to general taxpayers): the applicable tax rate is 6%. Simple tax calculation method for the difference (applicable to general taxpayers and small-scale taxpayers): the collection rate is 5%. Simple tax calculation method (small-scale taxpayer): the applicable tax rate is 3%.

2. Construction services: general tax calculation method (applicable to general taxpayers): the applicable tax rate is 1 1%. Simple tax calculation method (applicable to general taxpayers and small-scale taxpayers): the applicable tax rate is 3%.

3. Other services (such as repair and consulting services): general tax calculation method (applicable to general taxpayers): the applicable tax rate is 17%/6%. Simple tax calculation method (applicable to general taxpayers and small-scale taxpayers): the applicable tax rate is 3%.

Invoice the service fee in the name of an individual: 1. Personal service invoices are issued in the name of individuals, and only personal income tax is paid. The tax rate is 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted. 2. If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. Specifically, if the one-time income from labor remuneration exceeds 20,000 yuan to 50,000 yuan after deducting expenses, the tax payable calculated according to the provisions of the tax law will increase by 50%; More than 50,000 yuan, plus 100%. In the name of individual industrial and commercial households and labor service companies, the business tax with surcharge is 5.65%.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Taxpayers sell or import goods at the rate of 17%, except as stipulated in Items (2) and (3) of this article. (2) The taxpayer sells or imports the following goods at the tax rate of 13%: 1. Cereals and edible vegetable oils; 2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents; 3. Books, newspapers and magazines; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%. The adjustment of tax rate is decided by the State Council.