Legal analysis: (1) The tax bureau is divided into the national tax bureau and the local tax bureau. If it is a company that sells tangible products such as goods and processed materials, it must go to the IRS; If it is an invisible thing such as leasing or providing labor services, you must go to the local taxation bureau to open it.

(2) If it is a formal service, such as renting a house, you need to apply for tax registration; If it is a non-recurring service, such as selling things temporarily, there is no need for tax registration.

(3) Go to the corresponding tax authorities with the company name, tax registration certificate number and code, payment voucher or tax payment certificate.

(4) Taxes should be paid when issuing invoices.

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

Fifteenth units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.