legal subjectivity:

The tax authorities can help others to make invoices. Units and individuals who need to use invoices temporarily may directly apply to the tax authorities in the place of business for invoicing on the basis of written proof of buying and selling goods, providing or receiving services and engaging in other business activities and identity certificate of the agent. Legal objectivity:

According to Article 25 of the Measures for the Administration of Invoices of the People's Republic of China, no unit or individual may lend, transfer or invoice on behalf of others. Article 26 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China stipulates that all units and individuals that need to apply to the tax authorities for issuing invoices shall provide written proof of the purchase and sale business, acceptance of services or other business activities. If the tax law stipulates that taxes should be paid, the tax authorities shall collect taxes at the same time as issuing invoices. This shows that only the tax authorities have the right to "invoice on behalf of". According to reports, all units and individuals that have registered for tax should apply to the competent local tax authorities for purchasing and issuing ordinary invoices according to regulations. However, in any of the following circumstances, such as providing labor services, transferring intangible assets, selling real estate and other commercial activities stipulated by the tax law (except catering and entertainment), they can apply for issuing invoices on their behalf: 1. Although taxpayers have received and purchased invoices, it is necessary to temporarily obtain business income beyond the scope of receiving and purchasing invoices or beyond the limit for issuing invoices. 2. Taxpayers who collect invoices or stop selling invoices according to law by the tax authorities need to issue invoices to obtain operating income; 3. Cross-district (city) counties that come to this area to engage in business activities temporarily shall, in principle, receive invoices from the local tax authorities in charge of the business place. If the business volume is small and the billing frequency is low, they may apply for opening on their behalf. In addition, for those who are in the process of tax registration, or who should have done so, after treatment, the tax authorities will invoice the business income that occurred from the date of obtaining the business license to the time of obtaining the tax registration certificate; Units and individuals that do not need to apply for tax registration according to law (state organs, individuals and mobile rural vendors without fixed production and business premises) need to issue invoices for temporary income, and the competent local tax authorities can issue invoices on their behalf. Required information 1. Add the application form for the approved invoice quantity, tax registration certificate, business license, legal person ID card, tax-related application and blank stamp; 2. Approved collection of enterprise income tax (3), application, tax registration certificate, business license, corporate ID card, financial ID card and financial accounting certificate; 3, the taxpayer tax registration application form, enterprise income tax audit collection (1); 4, VAT small-scale enterprises to declare the audit table (2), tax registration certificate, business license. Legal person identity card; 5, enterprise income tax audit collection enterprise notice, white paper stamped with the company seal, tax-related approval form, enterprise income tax audit collection (2), audit application, tax registration certificate, business license, legal person ID card, financial ID card, financial accounting certificate.