1. Small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers recognized by State Taxation Administration of The People's Republic of China who can issue special VAT invoices on their behalf may apply to the national tax authorities for issuing special VAT invoices when VAT taxable behavior occurs. Taxpayers sell the real estate they have acquired, and other individuals rent the real estate.

2. Small-scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on their behalf may apply to the national tax authorities for issuing special VAT invoices when VAT taxable behavior occurs. Taxpayers sell the real estate they have acquired, and other individuals rent the real estate.

3. A natural person who has not obtained a certificate may not apply for issuing a special VAT invoice.

4. When selling or renting the acquired real estate, you can apply to the local taxation bureau for issuing special VAT invoices while paying taxes.

5. After the insurance enterprise entrusted by the tax authorities pays the commission to the individual insurance agent, it may apply to the competent tax authorities for collecting and issuing general VAT invoices or special VAT invoices on behalf of the individual insurance agent. Securities brokerage, credit card industry and tourism shall be implemented with reference to the above provisions. A natural person who has not obtained the certificate may not apply for issuing a special VAT invoice on behalf of an individual insurance agent.