After the reform of the camp, the personal invoice tax rate for labor costs is 3%. Personal services to the tax bureau to issue VAT invoices, in addition to paying VAT, but also pay personal income tax and additional tax for those who exceed the deduction. Individuals who need to issue invoices can apply to the State Taxation Bureau for issuing invoices on their behalf, issue invoices at the rate of 3%, pay value-added tax, pay additional taxes levied by the local taxation bureau, such as urban maintenance and construction tax, education surcharge and local education surcharge, and pay personal income tax levied by the local taxation bureau.
Labor service invoice is a tax rate of several points, which needs to be seen according to the situation. General taxpayer:
1, repair and replacement of labor invoice, VAT rate13%;
2. Issue invoices for construction and installation labor costs, and the VAT rate is 9%;
3. Invoice the service fee of service industry, and the VAT rate is 6%;
4. Issue labor dispatch invoices, and the VAT rate is 6%.
5. For construction and installation services, if it is a contractor or supplier, the simple tax rate is 3%.
To sum up, the current VAT rate for general goods and services is 16%, and the low tax rate is 13%.
Legal basis:
"People's Republic of China (PRC) invoice management measures" nineteenth.
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.