Tax amount paid by individuals for issuing labor invoices: individuals who issue labor invoices to the tax bureau in their own names only pay personal income tax at the rate of 20%; Labor service invoices are issued in the name of individual industrial and commercial households and labor service companies. Value-added tax equals income excluding tax multiplied by 3%, urban construction tax equals value-added tax multiplied by 7% or 5%, and others.

Legal objectivity:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.