Under what circumstances can I go to the tax service hall to issue an invoice?
Units and individuals that do not need to apply for tax registration according to law, but need to issue ordinary VAT invoices for temporary income, can directly apply to the tax authorities in their business places for issuing invoices on their behalf with relevant certificates.
Small-scale taxpayers who have gone through tax registration and other taxpayers who can issue special VAT invoices as determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), may apply to the competent tax authorities for issuing special VAT invoices if they need to issue special VAT invoices.
Small-scale taxpayers in the cargo transportation industry who need to issue special VAT invoices for providing road or inland waterway cargo transportation services in China can apply to the nearest tax authorities for issuing special VAT invoices at any place of tax registration, cargo departure, cargo arrival or transportation business contracting (including the location of the Internet logistics platform).
Remarks: If you want to pay taxes, you should pay taxes first and then invoice.