Legal analysis: the salary income of employees in the company does not belong to VAT taxable income, and employees do not need to issue invoices when receiving wages. The wages paid by the company to employees can be recorded on the basis of the signed payroll or payroll plus the receipt issued by the bank.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, 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.