As long as the company issues invoices to the outside world, whether it is for the business unit, it is legally considered to be your company's operating income. If the amount is large, then the other party should transfer the amount of invoices to your company. After issuing the invoice, you should find the corresponding cost bill to reduce the profit.

According to Article 25 of the Measures for the Administration of Invoices of the People's Republic of China, no unit or individual may lend, transfer or invoice on behalf of others.

According to the provisions of China's invoice management measures, invoices are only used by ticket-using units and individuals themselves, and may not be lent, transferred or invoiced on their behalf. It is illegal to promise to issue invoices on behalf of users through SMS, and users will not get real invoices. The tax department reminds invoice users that if invoices are obtained through illegal means, both buyers and sellers will be punished.

Extended data:

According to Article 24 of the Measures for the Administration of Invoices of the People's Republic of China, no unit or individual may lend, transfer or invoice.

Article 26 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China stipulates that all units and individuals that need to apply to the tax authorities for issuing invoices shall provide written proof of the purchase and sale business, acceptance of services or other business activities. If the tax law stipulates that taxes should be paid, the tax authorities shall collect taxes at the same time as issuing invoices.

This shows that only the tax authorities have the right to "invoice on behalf of". In the case of socialist market economy, various economic sectors and various forms of organizations have participated in the socialist market, especially some individual economies, organizations without legal personality, construction units in different places and other economic organizations that cannot obtain tax registration certificates and purchase invoices locally.

In order to gain a share in the construction of market economy, legal invoices must be provided; Accounting and tax laws and regulations also clearly stipulate that financial illegal bills shall not be charged and deducted before tax, which objectively requires that legal credentials must be obtained in market economy transactions; The tax department's function of publicizing its "issuing invoices on behalf of others" is not enough.

Moreover, the procedures for invoicing by the tax authorities are complicated, and it is necessary to collect taxes according to the provisions of the tax law. Generally, it is unwilling to apply to the tax authorities for invoicing; When the phenomenon of "invoicing on behalf of others" first appeared, the regulatory authorities left it alone or did not manage it strictly.

Due to the appearance of these phenomena, the industry of "invoicing on behalf of others" came into being. The emergence of this industry, through legal bills, covers up illegal transactions, "small treasury", personal corruption, extravagance and waste,

The true content of tax evasion is not reflected in the invoice, which seriously disrupts the economic order and encourages the breeding and spread of corruption, which brings many unfavorable factors to the whole society and must be regulated.

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