Can small-scale taxpayers invoice the rent, including property management?

Rent of small-scale taxpayers, including property management, can be invoiced. It is against the tax law for small-scale taxpayers to invoice all rents, including property management. According to Article 36 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, taxpayers rent real estate (including houses and land) and issue special invoices or ordinary invoices for value-added tax.