The tax rate of labor service invoices issued by general taxpayers is 6%, and that of small-scale taxpayers is 3%. The payment of labor service expenses shall be recorded in the account of production cost or management expense with the invoice, among which the unpaid account can be debited to the account of production cost and management expense and credited to the account payable according to the obtained invoice.

The service fee invoice refers to the taxable items issued by the service industry in a unified way, clearly indicating the provision of labor services. When an individual issues a service invoice to the tax authorities, he takes the initiative to impersonate a tax official at the tax authorities, and at the same time the tax authorities issue an invoice. With the invoice, he can receive remuneration from the payer.

When the unit issues labor invoices to the tax authorities, it also issues invoices to individuals who pay labor services. Taxpayers are individuals who pay labor services and get paid.

In essence, editing services paid to individuals are regarded as an independent entity that can provide services for businesses because there is no invoice. Because this independent entity is not a company or a self-employed, it needs to issue invoices on its behalf.