Legal analysis: 1. Self-employed individuals who run small restaurants can apply to the tax authorities for purchasing invoices. You can also apply to the tax authorities for issuing VAT invoices on your behalf. 2. The application report shall specify the name of the unit and individual, the industry and economic type, the type, name and quantity of the required invoices, and affix the official seal of the unit and the seal of the handler. At the same time, provide the identity certificate, tax registration certificate or other relevant certificates of the agent, affix the financial seal or special seal for invoices, and issue the invoice purchase book after being audited by the competent tax authorities. 3. Collect and purchase invoices from the competent tax authorities according to the types, quantities and purchase methods of invoices approved in the invoice collection and purchase book.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.