The purchase of invoices shall be subject to tax inspection, and if the amount is relatively large, it shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:

1, knowingly using forged or altered bills of exchange, promissory notes or checks;

2. knowingly using bills of exchange, promissory notes or checks that are invalid;

3. Fraudulent use of other people's bills of exchange, promissory notes and checks;

4, the issuance of a bad check or check is inconsistent with its reserved seal, defrauding property;

5. The drawer of a bill of exchange or promissory note issues a bill of exchange or promissory note without capital guarantee, or makes false records when issuing a bill of exchange or promissory note to defraud property.

Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall collect and purchase invoices from the competent tax authorities on the basis of the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax authorities in the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.