Name of tax item, maintenance and replacement service, invoice commodity name and service maintenance fee. Taxpayers who fail to use the tax classification code according to the provisions shall be ordered by the tax authorities to make corrections, and the maximum penalty may be 1000 yuan, and the punishment shall be made public. When issuing VAT invoices, taxpayers should choose the correct code according to the actual sales situation and truthfully issue the contents of the invoices. After the tax authorities conduct intelligent matching assistant and manual audit on the code, they find that the code selected by the taxpayer does not meet the requirements, and the competent tax authorities will order the taxpayer to make corrections within a time limit. If it is not corrected within the time limit, it will be regarded as a malicious choice of coding. Taxpayers who maliciously choose codes belong to issuing invoices that are inconsistent with the actual business conditions, and the competent tax authorities will deal with them according to the regulations, confiscate the illegal income, impose a fine of less than 50,000 yuan if the amount of false issuance is less than 6.5438+0 million yuan, and impose a fine of more than 50,000 yuan and less than 500,000 yuan if the amount of false issuance exceeds 6.5438+0 million yuan. If a crime is constituted, criminal responsibility shall be investigated according to law.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 10000 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.