李贺是凤城市一家生产锅炉的个体业户，1996年由于经营不景气申请废业，注销了税务登记，发票被税务部门缴销。1999年该户在没有办理任何手续的情况下，重操旧业继续生产、销售锅炉。　　因为结算没有发票，1999年9月24日从“老熟人”曲志（凤城市一个生产锅炉的个体户）那里要 Li He is an individual producer of a boiler in Fengcheng City. In 1996, due to the business downturn, he applied for the waste business and canceled the tax registration. The invoice was canceled by the tax department. In 1999, the household did not go through any formalities, re-established the industry to continue to produce and sell boilers. Because settlement did not invoice, September 24, 1999 from the “old acquaintances” Qu Zhi (Fengcheng a boiler for self-employed) where