Legal analysis: China's tax administration law stipulates that the tax authorities are the competent authorities of invoices, and the parties whose rights have been infringed by refusing to issue invoices can complain to the tax authorities, which will handle them in accordance with tax laws and regulations.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.