The legal provisions on the consequences of not issuing invoices are as follows:

Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC) violates the provisions of these Measures, and in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 654.38+00,000 yuan; Illegal gains shall be confiscated:

(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;

(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.

Extended data

Hubei Provincial State Taxation Bureau illegally handled the problem of not issuing invoices;

1. The act of not issuing invoices according to the regulations is rectified voluntarily within the specified time. If the circumstances are minor, the national tax authorities may give a lighter, mitigated or no punishment according to law.

2. Failing to issue invoices according to regulations, and making self-examination and rectification within the specified time, according to Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC), it shall be ordered to make corrections and be fined 6,543,800 yuan; Illegal gains shall be confiscated.

3. Taxpayers who fail to issue invoices according to regulations will be included in the tax credit management, and the tax credit evaluation index score will be deducted from the annual tax credit evaluation or directly judged as D; If the circumstances are serious, it shall be included in the "blacklist" of tax violations according to law.

China government network-People's Republic of China (PRC) invoice management measures

Notice of Hubei Provincial People's Government-Hubei Provincial State Taxation Bureau on carrying out special rectification of the act of not issuing invoices according to regulations