A: In the daily collection and management, after receiving consumer complaints, the grass-roots tax authorities generally take mediation to solve them, that is, contact taxpayers as soon as possible to issue invoices for consumers. In most cases, taxpayers know that it is illegal for them not to invoice. In order to avoid more severe inspection and punishment by tax authorities, they should issue invoices for consumers as soon as possible.

Although the tax authorities have the power of administrative punishment for such cases, due to the provisions of ordering rectification to be limited and not being punished for the first violation, the grass-roots tax authorities rarely take the initiative to punish taxpayers, or in other words, in the process of law enforcement, the illegal cost is low, the cases are frequent, the amount and tax involved are small, and it is difficult to obtain evidence, so the tax authorities rarely go to the step of administrative punishment.