Legal analysis: Yes. 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. As a directly affiliated institution of Taiyuan Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the No.1 Taxation Branch of Taiyuan Taxation Bureau in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has independent authority and special responsibilities, and has the right to deal with tax violations of enterprises within its jurisdiction.

Legal basis: Article 72 of People's Republic of China (PRC) Tax Collection and Management Law. If a taxpayer or withholding agent engaged in production or business operations violates the tax law stipulated in this Law and refuses to accept the handling by the tax authorities, the tax authorities may collect or stop selling their invoices.