It depends on the specific situation. If the entry of IOUs into the account does not constitute tax evasion or crime, and no punishment is given, the tax authorities shall order it to make corrections within a time limit, confiscate its illegal income and may impose a fine of less than 10,000 yuan. Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC) 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 654.38+00,000 yuan; Confiscation of illegal income: (1) Failing to issue an invoice, or failing to issue an invoice at one time according to the prescribed time limit, sequence and column, or failing to affix a special invoice seal; (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.