Individuals contract garbage disposal, kitchen garbage sorting and issue ordinary VAT invoices for garbage clearance fees. The sorting of kitchen waste belongs to the billing of garbage clearance fee, belongs to the service category, and specifically belongs to one of the tax items of value-added tax. According to the list of value-added tax items issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the garbage removal service belongs to the seventh category, and the applicable tax rate is "garbage disposal and other pollution treatment services" in "environmental sanitation and cleaning services" 13%. Therefore, the billing of garbage cleaning fees belongs to the service category of ordinary VAT invoices, and VAT should be paid at the rate of 13%. Belonging to modern service industry. The tax classification code of garbage removal service is environmental sanitation and cleaning service, and the specific tax classification code is10103050100000000. Therefore, individuals contract garbage disposal, kitchen garbage sorting and open ordinary invoices for garbage clearance fees.