The tax point of this ticket needs to be determined according to different enterprise types, as follows:

1. If the enterprise is a general taxpayer and provides labor services, the tax rate is 6%.

2. If it is an individual or a small-scale taxpayer and a general taxpayer who applies simple collection, the VAT rate is 3%.

In addition, there are the following situations:

1. If you go to the tax bureau in your own name to invoice for labor expenses, you will only pay personal income tax at the rate of 20%. If it is less than 4,000 yuan, the exemption amount of 800 yuan will be deducted; if it is more than 4,000 yuan, the exemption amount of 20% will be deducted.

2. For invoices issued in the name of individual industrial and commercial households and labor service companies, the VAT rate paid is 5.65%.