Invoicing of creditor's rights transfer is mainly issued by the creditor's rights transferor. In real life, there will be tax risks in the way of entrusted receipt and payment, because in general, unless there is business between the trustee and the client, entrusted receipt and payment is actually a form of cancellation, which is recognized by the tax authorities. If the two parties have no actual business relationship and no related relationship, this kind of entrusted collection and payment will definitely attract the attention of the tax authorities, because there are likely to be problems such as borrowing accounts and fictitious business. Article 546 of the Civil Code: If a creditor transfers his creditor's rights without notifying the debtor, the transfer shall not be effective for the debtor. The notice of assignment of creditor's rights shall not be revoked, except with the consent of the transferee. Article 547 Where a creditor assigns a creditor's right, the assignee obtains the subordinate rights related to the creditor's right, except that the subordinate rights belong exclusively to the creditor. The transferee's acquisition of subordinate rights is not affected by the failure to go through the transfer registration formalities or transfer possession of subordinate rights. Article 548 After receiving the notice of assignment of creditor's rights, the debtor may claim rights against the assignee in respect of the assignor's defense. (1) When the debtor receives the notice of assignment of creditor's rights, the debtor enjoys the creditor's rights against the assignor, and the debtor's creditor's rights expire before or at the same time as the assigned creditor's rights; (2) The debtor's creditor's rights and the assigned creditor's rights are based on the same contract. Article 550 The performance expenses increased due to the assignment of the creditor's rights shall be borne by the transferor.