Legal analysis: 1, for the location of the house belongs to the street office: the competent local tax authorities in the location of the house, or individual rental housing tax collection point.

2, for the material on behalf of the invoice application form, tenant ID card, homeowner ID card, certificate of property rights of the house or purchase contract, rental contract. Among them, if the tenant is an enterprise, you need to provide a copy of the tax registration certificate, a copy of the business license and stamped with the official seal.

3, the process of handling the person to go to the street office or the local tax office to submit an account of invoices required materials.

4, the person who pays the tax on the invoice materials, Beijing, different districts, the specific circumstances need to consult the local tax bureau or street office where the house.

Legal basis: "Chinese People's *** and National Code"

961 intermediary contract is an intermediary to the principal to report to the opportunity to enter into a contract or to provide the medium of service to enter into a contract, the principal to pay the remuneration of the contract.

Article 962 An intermediary shall report truthfully to the principal on matters relating to the conclusion of the contract. If an intermediary intentionally conceals important facts relating to the conclusion of the contract or provides false information to the detriment of the interests of the principal, he shall not request the payment of remuneration and shall be liable for compensation.

Article 963 Where an intermediary facilitates the formation of a contract, the principal shall pay remuneration in accordance with the agreement. If there is no agreement on the remuneration of the intermediary or the agreement is unclear, and it cannot be determined in accordance with the provisions of Article 510 of this Law, it shall be reasonably determined on the basis of the intermediary's labor. Where the formation of a contract is facilitated by the intermediary's provision of mediation services for the conclusion of the contract, the parties to the contract shall bear the intermediary's remuneration equally. If the intermediary facilitates the formation of the contract, the costs of the intermediary's activities shall be borne by the intermediary.

Article 964 If an intermediary fails to facilitate the formation of a contract, he shall not request the payment of remuneration; however, he may, in accordance with the agreement, request the principal to pay the necessary expenses incurred in the performance of intermediary activities.

Article 965 If the principal, after accepting the services of an intermediary, utilizes the trading opportunities or media services provided by the intermediary and bypasses the intermediary to conclude the contract directly, he shall pay remuneration to the intermediary.