代开发票是由税务机关根据收款方(或提供劳务服务方)的申请,依照法规、规章以及其他规范性文件的规定,代为向付款方(或接受劳务服务方)开具发票的行为。申请代开发票的单位和个人应当凭有关证明材料,向主管税务机关申请代开普通发票。那么,哪些单位和个人可以向主管税务机关申请代开普通发票呢? On behalf of the taxpayer, the tax authorities invoice the payer (or service provider) according to the application of the payee (or the service provider) in accordance with laws, regulations and other normative documents. The units and individuals who apply for the issuance of invoices should, on the basis of relevant supporting documents, apply to the competent tax authorities for opening ordinary invoices. So, what units and individuals can apply to the competent tax authorities to open an ordinary invoice?