If the tax authorities are responsible for issuing invoices for them, they still need to go to the tax authorities for filing; For online declaration and invoice purchase, there is no need to file tax returns.

According to the second paragraph of Article 9 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Business Tax Items and the Use of Invoices in Real Estate and Construction Industry (Guo Shui Fa [2006]128): "Taxpayers who meet the above conditions are taxpayers who issue invoices on their behalf, and the competent tax authorities at the place where the real estate and taxable services occur will issue invoices for them. Taxpayers who issue invoices on their behalf shall provide the following information to the tax authorities and apply for issuing invoices on their behalf:

1. tax payment voucher;

Two copies of business license and tax registration certificate;

3. Real estate sales, construction labor service contracts or other valid certificates;

4. Tax management certificate of going out to operate (when providing labor services in different places);

5. Letter of acceptance and other project certificates. For projects without project certificates, taxpayers should provide written materials, including construction site, total project cost, contractor, contact person, telephone number, etc.

6. Other materials required by the tax authorities. "