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What VAT items are applicable to production line outsourcing?
The value-added tax of this kind of work is labor outsourcing service.

Labor outsourcing service refers to the labor outsourcing business in which the employer contracts its contracted or contracted labor projects to the contractor, and the contractor organizes laborers to carry out labor operations at the employer's site or where the labor projects are located, and the settlement is based on the invoices issued by the contractor to the employer.