Does the subject want to ask, "What is the billing tax rate for natural persons in Foshan?" Foshan natural person billing tax rate is 3%. According to relevant public information, the applicable tax rate for ordinary VAT invoices (including ordinary paper invoices and ordinary electronic invoices) issued by natural persons in Foshan is 3%, and the applicable tax rate for special VAT invoices is 6%. Invoicing on behalf of natural persons means that individual industrial and commercial households, individual operators, sole proprietorship enterprises and other unincorporated organizations or individuals provide goods or services to enterprises or individuals in accordance with the relevant rules and procedures stipulated by the state tax authorities, and have the qualification and ability to issue invoices.