Individuals contracted garbage disposal, kitchen garbage subinspection open garbage removal fee VAT general invoice service items. Kitchen garbage sub-inspection belongs to the garbage removal fee invoicing, belongs to the service category, specifically belongs to the value-added tax one of the taxable items. According to the State Administration of Taxation issued the "table of value-added tax items", the garbage transportation service belongs to the seventh category, "environmental sanitation and cleaning services" in the "waste treatment and other pollution treatment services", the applicable tax rate is 13%. Therefore, the invoicing of garbage removal fee belongs to the service category of VAT general invoice, and VAT should be paid according to the tax rate of 13%. It belongs to modern services. The tax classification code of the garbage removal service is environmental sanitation and cleaning services, the specific tax classification code is 1010305010000000000. so the individual contracted garbage disposal, kitchen waste separation checking to open the garbage removal fee VAT ordinary invoices of service items.