Legal analysis: it is not illegal to receive, but not to open on behalf of.

According to the "People's Republic of China *** and the State Invoice Management Measures" the provisions of Article 24: No unit or individual may transfer, transfer, on behalf of the invoice.

Legal basis: "The Chinese people *** and the State invoice management measures implementation rules" Article 26 All units and individuals who need to apply to the tax authorities to issue invoices should provide written proof of the occurrence of purchase and sale of business, the provision of services to receive or other business activities, the provisions of the tax law should be subject to tax, the tax authorities should be in the issuance of invoices at the same time the collection of taxes.

The caveat is to bring all the things required by the relevant departments, must be strictly in accordance with the requirements, or only waste their time and energy.