(1) the Beijing Local Taxation Bureau shall, in accordance with the relevant provisions of the People's Republic of China tax collection administration law and the detailed rules for implementation and the People's Republic of China invoice management measures and the detailed rules for its implementation.

When a tax payer is not eligible to receive the invoice, he may apply to the tax authority to issue a zero invoice for the taxable income. The tax authorities will collect the taxable amount according to the amount of invoice issued.

(2) a citizen who needs to issue a zero invoice with the tax authorities shall declare the amount of the taxable income and the nature of the income to the tax authorities when applying for the zero invoice, and provide the corresponding proof materials, and issue the invoice to the local competent tax authorities.

The tax payable is carried out in accordance with the Circular of the Beijing Local Taxation Bureau on the issue of the receipt of invoices and the collection of tax payable by citizens who have the duty to pay taxes ([2001]215) and related documents.

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