Legal analysis: individuals are not allowed to develop invoices, you can go to the local tax bureau on behalf of the opening. Specific steps are: to the competent State Taxation Bureau tax service hall to receive and fill out the "invoicing application form" a two, taxpayers need to provide information:
1. Information to be presented. The legal identity document of the person applying for invoicing.
2. Information to be presented. Written confirmation certificate issued by the payer of the name, unit price and amount of the goods purchased, or the purchase and sales contract. There is no restriction on household registration, and the total tax rate is about 8%.
Legal basis: "The People's Republic of China *** and the State VAT special invoices provisions" Article 4 special invoices by the basic joint or basic joint additional other joints constitute, the basic joint for the three: invoice joint, deduction joint and bookkeeping joint. The invoice copy, as the purchaser accounting for the purchase cost and value-added tax input vouchers; deduction copy, as the purchaser submitted to the competent tax authorities to certify and retain the vouchers for inspection; bookkeeping copy, as the seller accounting for the sales revenue and value-added tax output vouchers. Other joint use, by the general taxpayer to determine their own.