Labor cost is to calculate the project construction cost according to the salary table, or to issue labor cost invoices on behalf of the tax bureau, or to collect labor costs based on labor cost invoices issued by engineering construction enterprises. As for the cost invoice, it is raw materials, labor wages and related indirect expenses.

If there is an invoice, it is the amount of the invoice. If there is no invoice, it is the labor cost according to the salary breakdown.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.