Q: Is it possible for a natural person to issue a VAT invoice on behalf of a tax payer?Can I enjoy the tax-free discount on a monthly basis?
A: Small scale taxpayers (including individual industrial and commercial households) who have gone through tax registration and other taxpayers who can issue special VAT invoices on behalf of others as determined by the State Administration of taxation may apply for issuing VAT special invoices on their behalf in case of VAT taxable behaviors.A natural person who has not gone through the tax registration can not apply for issuing special bills on behalf of others, except for special circumstances.
1. If a natural person rents or sells real estate in conformity with the conditions, it may issue a special invoice for value-added tax on his behalf.
2. If a natural person provides insurance and other agency services, it may issue professional VAT invoices.
Article 2 of the notice of the State Administration of Taxation on printing and distributing the administrative measures for tax authorities to issue special value added tax invoices on behalf of tax authorities (for Trial Implementation) (GSF  No. 153) stipulates that the term "issuing special invoices on behalf of tax authorities" is It refers to that the competent tax authorities issue special invoices for VAT taxpayers within their jurisdiction, and other units and individuals are not allowed to issue special invoices on behalf of them.
Article 5 stipulates that VAT taxpayers mentioned in these Measures refer to Small scale taxpayers (including self-employed) who have gone through tax registration and other taxpayers who can issue special VAT invoices on behalf of the State Administration of taxation.
（2） Special provisions
1. Selling or renting houses by natural persons
According to the Circular of the State Administration of Taxation on Entrusting Local tax bureaus to levy value-added tax instead of business tax and issue VAT invoice on behalf of local tax bureau (Szh  No. 145), it is stipulated in the letter on Issuing hot issues of replacing business tax with VAT and reference materials for training of replacing business tax with VAT (sznb  No. 71), If other individuals sell the real estate acquired or leased by them, and the buyer or lessee are not other individuals, the taxpayer may apply to the local tax bureau for issuing a special VAT invoice after paying VAT. In addition to the above circumstances, other individuals can not apply for issuing VAT special invoices.
2. Natural person provides insurance and other agency services
Article 3 of the announcement of the State Administration of Taxation on issues related to tax collection and administration of individual insurance agents (No. 45 announcement of the State Administration of Taxation in 2016) stipulates that: An insurance enterprise entrusted by the tax authorities to collect taxes on behalf of the tax authorities may, after paying the commission fee to the individual insurance agent, apply to the competent tax authority for the collection and issuance of ordinary VAT invoice or VAT special invoice on behalf of the individual insurance agent.
Article 7 provides that: securities brokers, credit card and personal agents in tourism and other industries shall be subject to the above provisions.
Individuals who have not gone through tax registration are not entitled to tax exemption. Because the natural person has not gone through the tax registration, the tax payment is carried out according to the time. The preferential tax policy is set for small-scale taxpayers (one month or one quarter) who pay taxes according to the fixed period.Except for special circumstances.
1. The rental income obtained by a natural person from leasing real estate in the form of one-off rent collection can be evenly shared over the corresponding lease term. If the monthly rental income after apportionment does not exceed 150000 yuan, value-added tax will be exempted.
2. Natural person provides insurance agency service（Although the answer to the question and answer of the policy is that the monthly sales volume is 100000 yuan in 2019, and the monthly sales volume is increased to 150000 yuan at present, the policy spirit can still be continued).
Article 5 of the announcement of the State Administration of Taxation on the exemption of small-scale taxpayers from value-added tax (Announcement No. 5, 2021) of the State Administration of Taxation stipulates that if a small-scale taxpayer conducts VAT taxable sales and the total monthly sales amount does not exceed 150000 yuan (taking one quarter as a tax payment period, the quarterly sales volume does not exceed 450000 yuan, the same below) shall be exempted from VAT.
If a small-scale taxpayer has VAT taxable sales behavior, and the total monthly sales amount exceeds 150000 yuan, but after deducting the sales amount of real estate in the current period, the sales amount of goods, services, services and intangible assets obtained by the small-scale taxpayers shall be exempted from VAT.
Article 3 stipulates: small scale taxpayers who pay taxes according to a fixed period of time may choose to take one month or one quarter as the tax payment period. Once selected, they shall not be changed within an accounting year.Article 4 stipulates: other individuals mentioned in Article 9 of the detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on value added tax, whose rental income obtained by renting real estate in the form of one-off collection of rent, can be evenly apportioned within the corresponding lease term. If the monthly rental income after apportionment does not exceed 150000 yuan, value-added tax shall be exempted.
The State Administration of Taxation answered on April 18, 2019: the policy of increasing the monthly sales tax exemption standard of small-scale taxpayers to 100000 yuan is also applicable to the individual insurance agent providing insurance agency services for insurance enterprises.
At the same time, insurance enterprises can still apply to the competent tax authorities for summarizing and issuing VAT invoices in accordance with the relevant provisions of the announcement of the State Administration of Taxation on issues related to tax collection and management of individual insurance agents (Announcement No. 45 of 2016 of the State Administration of Taxation), and the tax exemption policy can be applied according to the provisions.