invoices can be issued in the lobby of the Economic and Technological Development Zone of Dezhou Municipal Affairs Service Center. There is a self-service tax experience zone where citizens can come here to apply for invoices and open invoices on their own. It should be noted that invoicing on behalf of the tax authorities means that according to the application of the payee (or the service provider), in accordance with regulations, rules and other normative documents, The act of issuing invoices to payers (or service providers who accept labor services) on their behalf. The national tax authorities and local tax authorities use the new system to issue special VAT invoices and ordinary VAT invoices on their behalf. Six coupons are used to issue special VAT invoices and five coupons are used to issue special VAT invoices on their behalf. When the tax authorities issue VAT invoices on their behalf, Fill in the column of "Seller's account bank and account number" with the word track and number of the tax payment receipt or the number of the system tax receipt (ordinary VAT invoices issued on behalf of tax exemption are not allowed). The national tax authorities provide small-scale taxpayers (excluding other individuals) who provide real estate business leasing services and construction services across counties (cities, districts) with the words "YD" automatically printed in the invoice remarks column when issuing special VAT invoices on behalf of them. In summary, the application for invoicing on behalf of them must be authentic. And issue invoices in strict accordance with the invoice management methods. We should not only strictly control the use of invoices, but also carefully check the contents of invoices, so as to effectively reduce the risk of issuing invoices on behalf of others and avoid unnecessary property losses in time.