Of course. If an enterprise owes taxes and refuses to be dealt with by the tax authorities, the tax authorities may collect its invoices or stop selling them. Interpretation of the Law of People's Republic of China (PRC) on Tax Collection and Management: Article 72 If a taxpayer or withholding agent engaged in production or business violates the tax laws stipulated in this Law and refuses to accept the handling by the tax authorities, the tax authorities may collect or stop selling their invoices. This article explains that the tax authorities may collect and stop selling invoices from relevant taxpayers and withholding agents.

Legal objectivity:

People's Republic of China (PRC) tax collection management law

Article 62

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan;

If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.