Legal analysis: It is illegal for a restaurant owner to invoice others. In order to strengthen invoice management and financial supervision, safeguard national tax revenue, and maintain economic order, it is impossible to find someone to issue invoices on behalf of them. In addition, the tax authorities in the State Council are responsible for invoice management nationwide. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Legal basis: Measures for the Administration of Invoices of the People's Republic of China

Article 4 The tax authorities in the State Council are responsible for the administration of invoices nationwide. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

article 5 the types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.

article 6 any unit or individual may report acts that violate the laws and regulations on invoice management. The tax authorities shall keep confidential the informer and reward him as appropriate.