What is the tax rate on labor service invoices

The tax rate on labor service invoices issued by general taxpayers is 6%, and the tax rate issued by small-scale taxpayers is 3%. Payment of labor fees must be recorded with invoices "Production cost" or "administrative expense" account, among which, unpaid items can be debited to: "production cost" and "administrative expense" account according to the invoices obtained, and credited to: "accounts payable" account. Labor fee invoice refers to The taxable item of the unified invoice service in the service industry indicates the provision of labor. When an individual goes to the tax authority to issue a labor service invoice, the individual takes the initiative to go to the tax authority to pay taxes and at the same time the tax authority issues an invoice. With the invoice, he can go to the paying unit to receive remuneration. And when the unit arrives, When the tax authorities issue service invoices, they also issue invoices on behalf of the individuals who have rendered the services. The taxpayer is still the individual who has performed the services and received the remuneration. In essence, when editing services paid to individuals, since there is no invoice, the tax department issues the service invoices on their behalf. In fact, An individual is regarded as an independent entity that can do business and provide labor services. Because this independent entity is not a company or a self-employed individual, it needs to issue invoices on its behalf.