According to the Measures for the Administration of Invoices in People's Republic of China (PRC), natural persons can apply to the tax authorities for issuing ordinary invoices on their behalf.
I. Legitimacy of natural person issuing invoices on behalf of others
According to the Measures for the Administration of Invoices in People's Republic of China (PRC), the issuance of invoices shall conform to the principles of truthfulness, legality and validity. Therefore, natural persons, as individual industrial and commercial households or individual operators, can apply to the tax authorities for issuing ordinary invoices on their behalf.
Second, the process of applying for invoicing
1. Preparation of related materials: Natural persons need to provide identification documents, business contracts or agreements, so that the tax authorities can verify their identity and business conditions.
2. Go to the tax authorities: natural persons need to go to the tax service hall of the local tax authorities or the online tax platform, fill in the application form and submit relevant materials.
3. Tax payment: The tax authorities will require natural persons to pay corresponding taxes according to the amount and type of invoices issued.
4. Receiving invoices: After paying taxes, the tax authorities will issue ordinary invoices, and natural persons can handle related businesses with ordinary invoices.
Third, matters needing attention
1. Natural persons shall abide by national tax laws and regulations when issuing invoices, and shall not issue false invoices or evade taxes.
2. When issuing invoices on behalf of natural persons, the invoices shall be properly kept and shall not be lost or damaged at will.
3. Natural persons shall go through relevant formalities within the prescribed time limit to avoid risks such as overdue or fines.
To sum up:
Natural persons can apply to the tax authorities for issuing ordinary invoices, but they need to abide by national tax laws and regulations to ensure that the invoices issued are true, legal and effective. At the same time, natural persons should properly keep invoices to avoid loss or damage.