Legal analysis: log in to the electronic tax bureau, click the invoice usage module in the menu bar "I want to do tax", select "Invoice on behalf of" in the left menu bar, then select "VAT ordinary invoice on behalf of (applicable to labor remuneration)" on the right side of the pop-up page, and then select "Application on behalf of" to enter the processing page. Click the "Continue to Open" button, and the real name verification QR code will pop up. You can choose WeChat multi-source and Alipay scan code verification. After scanning the code, it is suggested that the income item of personal income tax is "income from labor remuneration". Click "OK" to pop up "Instructions for Opening on behalf of others". Information collection of contract elements. All fields on the (1) page are required. Natural persons can click "Contract Selection", and users can select contract information, and the corresponding information will be automatically brought out after selection. A natural person only needs to fill in the contact address of the applicant. (2) After filling in, click the [Temporary Storage] button to save the filled-in contents. Click Next to submit the current data and continue processing. If only the uncommitted data is saved, the previously saved content can be automatically brought out by echoing when you enter the form next time, and you don't need to fill it in again.

Legal basis: Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC). Units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee. Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.