There are special marks on the agricultural product invoices issued by the Farmers Tax Bureau. According to the "Notice of the Department of Goods and Service Tax of the State Administration of Taxation on Promoting Publicity and Guidance on the Use of Value-Added Tax Invoices" (Shui Zong Huo Han [2017] No. 127), the invoicing department of the tax authority issues VAT on its behalf through the new system Invoice, the system automatically prints the words "Issued on behalf of others" on the invoice.