Value-added tax rate of labor fee

Legal analysis: no more than 30,000, tax-free. If it exceeds 30,000 yuan, 3% value-added tax will be levied in full. The service fee VAT rate is 6%, which is used by general taxpayers. If it is a small-scale taxpayer or other individual, the tax rate of 3% will be uniformly used.

Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.