Suspected of false invoicing, if an enterprise entrusts a tax authority to collect taxes, and the tax authority issues an ordinary VAT invoice for the enterprise, it should be stamped with the special invoice seal of the entrusted agent (that is, the special invoice seal of the tax authority). At this time, the name of the special invoice seal will be inconsistent with the name of the actual seller enterprise, which is a normal phenomenon. However, if the name of the special seal for invoices is not consistent with the name of the seller, there may be problems with its invoices.