Legal analysis: Except for the tax authorities that can issue invoices on their behalf, it is illegal for any unit or individual to issue invoices on their behalf, and those who purchase invoices privately are also illegal and will be held accountable.

Legal basis: "Measures for the Administration of Invoices of the People's Republic of China" Article 25 Except for special circumstances specified by the taxation department of the State Council, invoices are limited to purchase units and individuals in the province, autonomous region, Issued within the municipality. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate methods for issuance of invoices across cities and counties.