Individuals go to Hunan Electronic Taxation Bureau to issue invoices on their behalf.

Hunan's single-person quota is low, only 500 thousand in a single quarter, but the tax rate is low and the requirements are few. Although it is good to open on behalf of others, we should also pay attention to three major risks.

1. Don't open an account at will, but open an account in places such as selling goods, construction projects, providing services, labor services, and the location of real estate. Don't open it at will, otherwise it will be invalid.

2. Don't start projects on behalf of others at will. Be sure to do it according to the real business, prepare enough business chains, don't change your name and make out invoices, and don't make them up at will.

3. Don't withhold tax at will. Except for operating income items, all other items require the payer to fulfill the obligation of withholding and remitting personal income tax.