Labor dispatch needs VAT invoice. The income obtained by the dispatching unit from selling labor services needs to pay VAT, and the applicable tax rate is generally17%; If the dispatching unit is a small-scale taxpayer, the VAT collection rate is 3%.
Legal objectivity:
Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%. "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council. Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall be exempted from value-added tax: (1) Self-produced agricultural products sold by agricultural producers; (2) Contraceptive drugs and devices; (3) old books; (4) Imported instruments and equipment directly used for scientific research, scientific experiments and teaching; (5) Imported materials and equipment provided free of charge by foreign governments and international organizations; (six) articles for the disabled directly imported by organizations for the disabled; (7) selling articles for personal use.