First of all, I can tell you for sure that a legal person is not a person, but a unit or group that can independently exercise civil liability. A legal person does not refer to anyone, but refers to a unit or group with legal personality. To apply to the IRS for purchasing special invoices or ordinary invoices, you must first obtain the business license of the law enforcer, go through the tax registration formalities with the local tax authorities on the basis of the legal person's business manufacturing, and obtain the tax registration certificate, so that the tax authorities can determine whether you are a general taxpayer or a small-scale taxpayer according to the actual situation of your unit, and then you can apply for purchasing special invoices or ordinary invoices. If the unit has gone through the necessary formalities in the tax authorities, the financial personnel of the unit can go through them directly. The above is hereby answered!