Legal analysis: 1. A natural person who is not an individual industrial and commercial household shall open a VAT invoice tax return on behalf of the designated window of the Tax Service Department. 2. When a natural person issues an invoice on his behalf, he shall submit his ID card and a copy, and a written confirmation certificate issued by the payer on the name, unit price and amount of the purchased goods. 3. Individuals selling goods and services with small consumption only need to provide identification, and then pay relevant taxes and fees in the same window to receive invoices. When applying for issuing invoices, individual industrial and commercial households need to bring tax registration certificate, ID card, tax payment certificate issued by the other party, contract signed by both parties and other materials to the tax service hall to apply for issuing invoices. 4, individual industrial and commercial households, individual industrial and commercial households to apply for invoices, need to bring tax registration certificate, ID card, tax payment certificate issued by the other party, the contract signed by both parties and other information, to the tax service hall to apply for invoices.

Legal basis: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.