The rental income can be applied to the competent tax authority where the real estate is located or the authorized collection point for issuing VAT invoices.

in order to verify the authenticity of the transaction and the accuracy of the invoiced amount, the tax authorities require the owner to carry the contract, ID card and other verification procedures before issuing the invoice. In this regard, some owners are unwilling to cooperate with the lessee to pay taxes and invoice. To this end, State Taxation Administration of The People's Republic of China issued the Announcement on Value-added Tax Issues such as Tax-free Filing of Cross-border Taxable Acts, which clearly stated that under such circumstances, individual owners may entrust intermediaries, housing leasing enterprises and other units to apply to the competent local tax authorities for issuing VAT invoices on their behalf.