Legal analysis: Intermediaries can declare to the local tax authorities if they don't issue invoices for agency fees. Invoice refers to the receipt and payment vouchers issued and collected in business activities such as buying and selling goods, providing or receiving services. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is responsible for the national invoice management. Because the payee doesn't invoice, the payer will have losses such as tax that can't be deducted, and the payer can ask the billing obligor to compensate for the losses.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Twentieth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue invoices to the payer.

Thirty-sixth acts in violation of invoice management regulations include:

1. Failing to print invoices or make special anti-counterfeiting products for invoices according to regulations.

2. Failing to receive and purchase invoices in accordance with regulations.

3, not in accordance with the provisions of the invoice.

4. Failing to obtain invoices in accordance with regulations.

5. Failing to keep invoices in accordance with regulations.

6, not in accordance with the provisions of the tax authorities to accept the inspection.

Units and individuals that commit one of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may be fined not more than 10,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.