Unstamped invoices are invalid. According to the relevant laws and regulations, invoices should be issued at one time according to the prescribed time limit, sequence and columns, and stamped with special invoices. If the special invoice seal is not affixed, the tax authorities shall order it to make corrections, and may impose a fine of less than 1000 yuan, and confiscate the illegal income. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC) violates the provisions of these Measures, and in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 654.38+00,000 yuan; Illegal gains shall be confiscated:

(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;

(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;

(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;

(four) the use of invoices;

(5) Expanding the scope of use of invoices;

(6) Substituting other vouchers for invoices;

(7) Invoicing across specified areas;

(8) Failing to pay the cancellation invoices in accordance with the provisions;

(9) Failing to store and keep invoices in accordance with regulations.

Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.