Allow. According to the website of Shenzhen Municipal People's Government, enterprises and institutions engaged in sporadic projects such as water, electricity, telephone, gas, cable TV installation and improving financial systems and books can be entrusted by their branches to collect taxes and provide small denomination Jian 'an invoices, but they must collect business tax, personal income tax or enterprise income tax in full, with a comprehensive tax rate of 5.72%. Other units and individuals engaged in the construction of Jian 'an project shall go to the branch (office) where the project is located to receive the Jian 'an invoice. Invoice is a receipt and payment voucher issued and collected in business activities such as buying and selling goods, providing or receiving services.