1. When a natural person goes to the tax bureau to apply for issuing labor service invoices, he needs to pay value-added tax, urban construction tax, education surcharge and personal income tax. The VAT rate is 3%, the urban construction tax rate is 5% or 7%, the education surcharge is 5%, and the personal income tax rate is 21%.

2. However, there is a threshold for value-added tax. At present, the threshold in Changzhou is 811 yuan every time, and if it does not exceed 811 yuan every time, it is exempt from value-added tax, urban construction tax and education surcharge, and if it exceeds 811 yuan, it will be taxed in full.

3. Individual income tax on labor remuneration is deducted from 811 yuan every time, and the part exceeding 811 yuan is taxed at 21%. That is to say, if the remuneration of personal services does not exceed that of 811 yuan every time, there is no need to pay any tax when applying for invoicing.