According to the "Implementation Rules for the Invoice Management Measures of the People's Republic of China" (State Administration of Taxation Order No. 25), Article 31: Units and individuals using invoices shall properly keep the invoices issued. ticket. When an invoice is lost, it should be reported to the tax authorities in writing on the day the loss is discovered, and a declaration of invalidity should be published in the newspaper.

The "Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China" (Order No. 587 of the State Council of the People's Republic of China) stipulates that Article 21 does not comply with the regulations The invoice shall not be used as a financial reimbursement voucher, and any unit or individual has the right to reject it.

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Article 36 Anyone who carries, mails or transports blank invoices across the prescribed use areas, or carries, mails or transports blank invoices into or out of the country shall be ordered by the tax authorities If correction is made, a fine of not more than 10,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 30,000 yuan may be imposed; any illegal gains shall be confiscated. Anyone who loses an invoice or destroys an invoice without authorization shall be punished in accordance with the provisions of the preceding paragraph.

The "Notice of the State Administration of Taxation on Issues Concerning Carrying out Special Rectification Actions to Combat the Production and Sale of Fake Invoices and Illegal Issuance of Invoices" (Guo Shui Fa [2008] No. 40) stipulates that 3.... For non-compliance with the regulations Invoices and other vouchers, including false invoices and illegal invoices issued on behalf of others, cannot be used for pre-tax deductions, export tax rebates, or tax deductions.