"Abnormal cancellation" refers to the cancellation of tax registration if taxpayers cannot be found after being listed as "abnormal households" by the competent tax authorities for more than 3 months. The invoice cannot be used.

According to the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC):

Chapter VI Punishment Rules

Thirty-sixth acts in violation of invoice management regulations include:

(1) Failing to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations;

(2) Failing to receive and purchase invoices in accordance with regulations;

(3) Failing to issue invoices in accordance with regulations;

(4) Failing to obtain invoices in accordance with regulations;

(5) Failing to keep invoices in accordance with regulations;

(six) failing to accept the inspection by the tax authorities in accordance with the provisions.

Units and individuals who commit any of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may also be fined 6,543.8+0,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.