Can an individual issue a labor invoice for delivery from a pharmaceutical factory?

Of course. According to the query in Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC), individuals can issue invoices for labor expenses as long as they provide labor services to individuals and industrial and commercial households within their business scope. Materials to be carried when issuing labor service invoices: application form for issuing labor service invoices, copy of tax registration certificate, ID card of agent, ID card of temporary workers, and list of paid wages.