Legal analysis: It is possible for companies to give commissions to individuals. Because companies hire individuals to provide services for themselves, there is a buying and selling relationship between them. Generally speaking, invoices should be issued to the payer when engaging in related business activities such as providing services, but under special circumstances, the payer can also issue invoices to the payee.

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

Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.

Twenty-fifth, except for special circumstances stipulated by the competent tax authorities in the State Council, invoices are only used by purchasing units and individuals in this province, autonomous region and municipality directly under the central government.

The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.

Twenty-sixth, except for special circumstances stipulated by the competent tax authorities in the State Council, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas.

It is forbidden to carry, mail or transport blank invoices into or out of the country.

Twenty-seventh units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.

Twenty-eighth units and individuals that issue invoices shall, at the same time of changing or canceling the tax registration, go through the formalities of changing and canceling the invoices and invoice receiving and purchasing books.

Twenty-ninth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.