Legal basis:
Article 35 of the Measures for the Administration of Invoices of the People's Republic of China violates the provisions of these Measures, and in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 1 10,000 yuan or less; Illegal income shall be confiscated:
(1) Invoices should be issued but not issued, or invoices are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, or special invoices are 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 devices to issue invoices, failing to report the software program description data used by non-tax-controlled electronic devices 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) Using other vouchers instead of invoices;
(7) Invoicing across prescribed areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(nine) failing to store and keep invoices in accordance with the provisions.