1. According to Article 74 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised at the 14th session of the Standing Committee of the 12th NPC): "If the administrative penalty stipulated in this Law is less than 2,000 yuan, it may be decided by the tax authorities."

2. According to Article 34 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.37 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)): "The administrative penalty for violating the laws and regulations on invoice management shall be decided by the tax authorities at or above the county level; If the fine is less than 2,000 yuan, it can be decided by the tax office. "