A legal person can go to the tax bureau to issue an invoice for personal labor remuneration. If an individual conducts business, the invoice must be issued in his own name, not in the name of the company. According to the Law of the People's Republic of China on Tax Collection and Administration, all units and individuals that have gone through tax registration shall apply to the competent tax authorities for purchase and issue ordinary invoices corresponding to their business scope.

a legal person is an organization that has the capacity for civil rights and civil conduct, enjoys civil rights and undertakes civil obligations independently according to law.

the essence of a legal person is that a legal person can have the same capacity for civil rights as a natural person and become a civil subject with rights and obligations. The Civil Code divides legal persons into profit-making legal persons, non-profit legal persons and special legal persons according to the different purposes of their establishment.