The Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that:

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Extended data:

Relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC):

Article 40 The tax authorities may announce to the public the units and individuals that have violated the provisions on invoice management for more than two times or if the circumstances are serious.

Article 41 If other units or individuals fail to pay, underpay or defraud taxes in violation of the laws and regulations on invoice management, their illegal income shall be confiscated by the tax authorities, and they may also be fined less than 1 times of the tax.

Article 42 If a party refuses to accept the punishment decision of the tax authorities, it may apply for administrative reconsideration or bring an administrative lawsuit to the people's court according to law.

Article 43 Tax officials who use their powers to deliberately make things difficult for units and individuals who print or use invoices, or who violate the laws and regulations on invoice management, shall be punished in accordance with the relevant provisions of the state; If a crime is constituted, criminal responsibility shall be investigated according to law.

Baidu Encyclopedia-People's Republic of China (PRC) Invoice Management Measures