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Can a legal person take an invoice?
Legal analysis: Yes, just bring the invoice and the buyer's ID card. A company as a legal person can receive invoices, and ordinary taxpayers pay VAT at the rate of 17%. If the income of 1 0,000 yuan needs to be taxed, then the value-added tax of 1 0 in 70 yuan needs to be paid. However, if there is a special VAT invoice of RMB 100, you only need to pay it to 153 yuan.

Legal basis: Article 3 of People's Republic of China (PRC) Company Law is an enterprise legal person with independent legal person property and legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.