If a taxpayer loses a blank electronic invoice, it shall immediately submit a loss report to the competent local tax authorities and publish a loss report. The local tax authorities in charge should input the printing serial number of the lost invoice in the "invoice loss reporting" module of the centralized system, which is regarded as the loss of the blank machine printing invoice, and punish the invoice violation according to the relevant provisions of invoice management.

Penalty standard for illegal invoice management

If the taxpayer loses the issued invoice (unpaid party), it shall immediately void the electronic invoice in the invoicing system, submit a report on loss reporting to the competent local tax authorities and publish a statement on loss reporting. The competent local tax authorities should enter the printing serial number of the lost invoice in the "Verification and Sales of Voided Electronic Invoice" module of the centralized system, select "Lost Void", and punish the illegal invoice according to the relevant provisions of invoice management. If a taxpayer loses an invoice issued in the month other than invoicing, it shall immediately report the loss according to the procedure for issuing red-ink invoices, and replace the original red-ink invoice with the loss statement in the reference materials. The competent local tax authorities shall punish illegal invoices in accordance with the relevant provisions on invoice management.

"People's Republic of China (PRC) invoice management measures" provisions of article thirty-sixth:

Acts violating the provisions on invoice management include:

(1) Failing to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations;

(2) Failing to receive and purchase invoices in accordance with regulations;

(3) Failing to issue invoices in accordance with regulations;

(4) Failing to obtain invoices in accordance with regulations;

(5) Failing to keep invoices in accordance with regulations;

(six) failing to accept the inspection by the tax authorities in accordance with the provisions;

Units and individuals that commit one of the acts listed in the preceding paragraph shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may be fined not more than 10,000 yuan. Whoever commits two or more acts listed in the preceding paragraph may be punished separately.

Article 20 of the Provisions of Beijing Municipal State Taxation Bureau on Implementing the Measures for the Administration of Invoices in People's Republic of China (PRC);

Punish the following invoice violations according to the following provisions:

1. Those who fail to print invoices and make special products for anti-counterfeiting invoices will be fined 1 1,000 yuan. Privately printed invoices, special anti-counterfeiting products for invoices and producer seals for privately engraved invoices shall be destroyed under the supervision of the tax authorities.

2. Failure to receive and purchase invoices according to regulations will result in a fine of 2000~ 10000 yuan.

3. Failure to issue invoices according to regulations will result in a fine of 500~ 10000 yuan.

4. If the invoice is not obtained according to the regulations, it will be fined 1000 yuan (excluding this number) ~ 5,000 yuan.

5. Failure to keep invoices in accordance with regulations will result in a fine of 1000 yuan (excluding this number) ~ 10000 yuan.

6. Those who fail to accept the inspection by the tax authorities as required shall be fined 1000-5000 yuan.

7. If the invoice printing factory fails to print and keep invoices according to regulations, it will be disqualified from printing invoices except for a fine of 6,543,800 yuan.