Small-scale taxpayer companies must buy a machine to collect tickets and open them on the machine. If the other party needs a special VAT invoice, it must go to the tax authority to issue the invoice.
According to Article 24 of the Measures for the Administration of Invoices in People's Republic of China (PRC), no unit or individual may lend, transfer or invoice.
Article 26 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that all units and individuals that need to apply to the tax authorities for issuing invoices shall provide written proof of their purchase and sale business, acceptance of services or other business activities. If the tax law stipulates that taxes should be paid, the tax authorities shall collect taxes at the same time as issuing invoices.
This shows that only the tax authorities have the right to "invoice". Under the condition of socialist market economy, various economic sectors and various forms of organizations have participated in the socialist market, especially some individual economies, unincorporated organizations, construction units in different places and other economic organizations that cannot obtain tax registration certificates and purchase invoices. In order to get a share in the construction of market economy, they must provide legal invoices.
Accounting and tax laws and regulations also clearly stipulate that financial illegal bills shall not be collected and deducted before tax, which objectively requires that legal credentials must be obtained in market economy transactions; The tax department's propaganda function of "issuing invoices on its behalf" is not enough, and the procedures for issuing invoices by the tax department are complicated. In order to collect taxes in accordance with the provisions of the tax law, they are generally reluctant to apply to the tax authorities for issuing invoices; When the phenomenon of "invoicing on behalf of others" first appeared, the regulatory authorities either let it go or did not strictly manage it.
Due to the appearance of these phenomena, the industry of "invoicing on behalf of others" came into being. With the emergence of this industry, illegal transactions are covered by legal bills, and the true contents of "small coffers", personal corruption, extravagance and waste, and evasion of state taxes are not reflected in invoices at all, which seriously disrupts the economic order, encourages the breeding and spread of corruption, and brings many unfavorable factors to the whole society, and must be regulated.
Baidu Encyclopedia-Baidu Encyclopedia for Small-scale Taxpayers-Invoicing on behalf of taxpayers