Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.
Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 10000 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.