What is the tax payment point for the labor service company to issue labor service invoices?

The general taxpayer tax rate of labor service companies is 6. VAT rate: (1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, labor services, tangible movable property leasing services or imported goods is 17. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6. (4) taxpayers export goods at zero tax rate; However, unless otherwise stated. (five) domestic units and individuals cross-border sales of services and intangible assets within the prescribed scope, the tax rate is zero. The adjustment of tax rate depends on.