1, "Provisional Regulations of the People's Republic of China on Value-added Tax" stipulates that the tax calculation date is the day when the sales payment is received or the evidence for claiming the sales payment is obtained; If the invoice is issued first, it shall be the day when the invoice is issued;

2. Article 19 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer;

3. Invoicing without receiving the payment violates the provisions of the Measures of the People's Republic of China on the Administration of Invoicing after receiving the payment;

4. The Measures for the Administration of Invoices of the People's Republic of China stipulates that under any of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of less than 1 10,000 yuan, and confiscate the illegal income:

(1) Failing to issue an invoice, or failing to issue an invoice in a lump sum according to the prescribed time limit, sequence and columns, or failing to affix a special invoice seal;

(2) 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;

(4) disassembling the invoice;

(5) expanding the scope of use of invoices;

(6) using other vouchers instead of invoices;

(7) Invoicing across specified areas;

(8) Failing to pay the cancellation invoice in accordance with the regulations;

(9) Failing to store and keep invoices in accordance with regulations.

Extended data:

The tax authorities have the right to carry out the following inspections in invoice management:

(1) Check the printing, purchase, issuance, acquisition, storage and cancellation of invoices;

(2) Check the transferred-out invoices;

(3) Consulting and copying vouchers and materials related to invoices;

(4) Ask the parties about issues and situations related to invoices;

(5) When investigating an invoice case, you can record, record, video, photograph and copy the information and materials related to the case.

Thirty-first units and individuals that print and use invoices must accept the inspection by the tax authorities according to law, truthfully reflect the situation and provide relevant information, and may not refuse or conceal it;

(6) When the tax authorities need to transfer the issued invoices out for inspection, the units and individuals that have been transferred out for inspection shall not refuse to accept them. When the tax authorities need to transfer blank invoices out for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.

China Government Network-Provisional Regulations of the People's Republic of China on Value-added Tax

China Government Net-Measures for the Administration of Invoices of the People's Republic of China