According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to the Implementation and Upgrade of the VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.73, 20 14)
1. Scope of implementation: From 20 15 1, newly recognized general VAT taxpayers and newly established small-scale taxpayers.
The use of invoices (2) Small-scale taxpayers sell goods, provide taxable services and services and issue ordinary VAT invoices.
Therefore, individual industrial and commercial households are small-scale taxpayers under the management of value-added tax, and they can install the anti-counterfeiting tax control system of value-added tax-golden tax plate or tax control plate to issue ordinary invoices for value-added tax.