This is stipulated in Guo Shui Fa [2004] 153. Although this document has been published for nearly 20 years, its contents are still valid. Therefore, the tax authorities may not issue special invoices for natural persons unless they have special vouchers.
Two, a natural person to sell or rent a house, the buyer or lessee is not a natural person, you can apply for a special invoice.
Many people will be confused when they see this rule. Isn't it said that small-scale taxpayers can only apply for special tickets if they sell real estate? Doesn't it mean that natural persons (that is, other individuals) can apply for special tickets?
Let me say a few more words here. Taxpayers of value-added tax are divided into general taxpayers and small-scale taxpayers. The most important distinguishing criterion is sales volume. However, according to Article 29 of the Detailed Rules for the Implementation of the Provisional Regulations on VAT: "Other individuals whose annual taxable sales exceed the standard of small-scale taxpayers shall pay taxes according to small-scale taxpayers."
In other words, natural persons can only pay taxes according to small-scale taxpayers. Therefore, according to the tax circular [20 16]No. 145, as long as the buyer or lessee is not a natural person, a natural person can apply for issuing a special invoice. Of course, if you want to open an ordinary ticket, it is no problem, and the rate of VAT collection is the same.
Three, insurance agents, securities brokers, credit cards and personal agents in tourism industries, if the enterprise is entrusted by the tax bureau to collect the value-added tax payable by natural persons when paying fees, then the enterprise can apply to the tax bureau for collecting and issuing special invoices on behalf of natural persons.
Nowadays, many people take an agent qualification certificate and act as agents full-time or part-time. This group is easier to be centrally managed, so the tax bureau has special policies for them. Generally, you don't need to go to the tax bureau to pay taxes and apply for invoices. The tax bureau directly entrusts the payment enterprises to collect taxes. After paying taxes, enterprises can directly apply for general or special tickets for them. These natural persons who act as agents don't need to deal directly with the tax bureau, and all the enterprises that contribute money can do it, killing two birds with one stone.