Legal analysis: Fill in the special VAT invoice or ordinary VAT invoice for the invoice type name, and check whether the operation type is added or revised. The taxpayer who receives the form shall go to the comprehensive service window of the Tax Service Department to receive the Application Form for Taxpayer's Acceptance and Purchase of Invoice Types. After applying and filling out the form, bring the identity certificate of the agent and the impression of the special seal for finance or invoice to the comprehensive service window of the tax service hall, show the tax registration certificate (copy), and apply for the qualification of purchasing ordinary invoices.

Legal basis: Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.