Legal analysis: The payee of the invoice does not necessarily need to write the name of the legal person. Generally, the name of the financial person is written, and the financial person collects the payment. You need to understand that the legal representative can be the invoice administrator, and the invoice issuer can write the name of the legal representative. A legal person is a unit, and the legal representative is an individual.

Legal basis: "Regulations on the Use of Special Value-Added Tax Invoices" Article 11 Special invoices shall be issued in accordance with the following requirements:

(1) The items are complete and consistent with the actual transaction;

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(2) The writing must be clear and no lines or spaces may be crossed;

(3) The invoice copy and deduction copy must be stamped with a special financial seal or a special invoice seal;

(4) Issuance based on the time when the VAT liability occurs. The buyer has the right to reject special invoices that do not meet the above requirements.