According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Issuing Special VAT Invoices by Tax Authorities (Trial), issuing special invoices on behalf of tax authorities means that the competent tax authorities issue special invoices for VAT taxpayers within their respective jurisdictions, and other units and individuals may not issue them on their behalf.

However, there are also special circumstances that can be applied:

1. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Entrusting Local Taxation Bureau to Collect Taxes and Issue Business Taxes to Change VAT Invoices (Guo Shui Zong Han [20 16]No. 145), small-scale VAT taxpayers sell their acquired real estate, and other individuals rent it out. If the buyer or lessee does not belong to other individuals, the taxpayer may apply to the local tax bureau for issuing a special VAT invoice after paying VAT.

2. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Tax Collection and Management of Individual Insurance Agents (Announcement No.45 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.2016), an insurance enterprise entrusted by the tax authorities to collect taxes can apply to the competent tax authorities for issuing general VAT invoices or special VAT invoices. Securities brokers, credit cards and personal agents in the tourism industry shall refer to the above provisions.