Intermediary agencies can be entrusted by the landlord to the tax bureau to issue invoices. Upon relevant inquiry, State Taxation Administration of The People's Republic of China issued the Announcement on Value-added Tax Issues such as Tax-free Filing of Cross-border Taxable Acts, and State Taxation Administration of The People's Republic of China Announcement No.30 1 7, in which it is clear that from September 20 17, individuals can entrust housing agencies, housing leasing enterprises and other units to apply for issuing VAT invoices to the competent local tax authorities.