The tax bureau opened it on behalf of. According to the inquiry in official website, State Taxation Administration of The People's Republic of China, small-scale taxpayers can apply to the competent tax authorities for issuing special VAT invoices. When applying, it is necessary to provide business contract, transaction certification materials and information of the buyer. After the tax bureau has passed the examination, it will issue a special VAT invoice at the rate of 9%, and at the same time deduct the corresponding VAT from the sales income of small-scale taxpayers.