Legal basis: Article 4 of the Measures for the Administration of Invoices in People's Republic of China (PRC). The tax authorities in the State Council are in charge of the administration of invoices throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 36 Whoever carries, mails or transports blank invoices across the prescribed use area, or carries, mails or transports blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined up to 654.38 million yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated.
Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.