Legal analysis: 1. Individuals who run small restaurants and operate stores can apply to the tax authorities for the purchase of invoices for use. You can also apply to the tax authorities to open VAT invoices on your behalf.2. In the application report, the name of the unit and individual, the industry to which it belongs, the type of economy, the type of invoice needed, the name, the number and so on, and stamped with the official seal of the unit and the seal of the person in charge, and at the same time, provide proof of the identity of the person in charge, the tax registration certificate or other relevant certificates, and the financial seal or the seal of invoice stamps, after the competent tax authorities After examination and approval, the invoice purchase book shall be issued. 3. With the types and quantities of invoices approved in the invoice purchase book and the method of purchasing invoices, the invoices shall be purchased from the competent tax authorities.

Legal basis: The Law of the People's Republic of China on Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the behavior of tax collection and payment, safeguarding the state tax revenue, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.

No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.