Failure to issue invoices according to regulations may result in a fine of 10000 yuan and confiscation of illegal income. If individual industrial and commercial households fail to issue a small amount, they may be given a lighter punishment as appropriate, and the specific amount of punishment shall be determined by the tax authorities that implement the punishment.

Individual industrial and commercial households do not need to issue invoices for tax payment. Individual industrial and commercial households pay taxes, which is a tax system and refers to individual industrial and commercial households with certain circumstances. The tax authorities have the right to verify the tax payable and implement the verification and collection. Small-scale taxpayers should pay taxes even if they do not submit relevant tax payment materials as required.

After the implementation of the "two certificates integration" for individual industrial and commercial households, citizens only need to fill in a "form" and submit a "set of materials" to a "window" to handle the industrial and commercial and tax registration of individual industrial and commercial households.

The original business license and tax registration certificate issued by the administrative department for industry and commerce respectively were changed to the business license issued by the administrative department for industry and commerce to load the unified social credit code of legal persons and other organizations, which has the functions of the original business license and tax registration certificate, and the tax department no longer issues tax registration certificates, thus realizing that individual industrial and commercial households can enjoy data and information in real time in the administrative department for industry and commerce and the tax department.