一、基本案情2015年5月,李某在“某海鲜店”用餐,共消费700元。李某付账后要求开具发票,服务人员以未领购发票为由拒绝。双方交涉未果,李某遂向税务机关举报。主管税务稽查局立案后查明,“某海鲜店”工商登记性质为个体工商户,并以其名义办理了税务登记,登记经营者为徐某。2012年底徐某与雷某签订协议,约定2013年1月—2015年12月由雷某以登记字号对外独立经营,徐某按月收取固 First, the basic case In May 2015, Lee “ a seafood store ” dining, a total consumption of 700 yuan. Lee paid the invoice after the invoice, service personnel refused to invoice refused to buy. The two sides failed to negotiate, so Lee reported to the tax authorities. After in charge of the tax audit bureau to ascertain the case, “a seafood shop ” business registration nature of individual industrial and commercial households, and in its name for tax registration, registration operator for Xu. By the end of 2012, Xu and Leimen signed an agreement, agreed in January 2013 - December 2015 by the registration of Lei Mou foreign independent operating name, Xu monthly charge