No. According to the provisions of the Invoice Management Measures, enterprises cannot lend or buy or sell invoices to others. If an enterprise needs to use invoices, it should go to the competent tax authority to purchase invoices. Any unit or individual shall use invoices in accordance with the invoice management regulations, and may not lend, transfer, or introduce others to transfer invoices, invoice supervision seals, and special invoice anti-counterfeiting products. Tax authorities should provide convenient channels for checking the authenticity of invoices. If you lend, transfer, or introduce others to transfer invoices, the tax authorities will impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; if the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan will be imposed; any illegal income will be confiscated.

The tax stamp is the legal proof that the taxpayer has fulfilled its tax obligations in accordance with the law. The tax payment voucher is the special voucher used by the tax authorities when collecting taxes from taxpayers in accordance with the tax law. When a newly established company applies to install invoicing software and machines, the local Golden Tax Company (which is the issuing unit of IC cards and invoicing machines) will organize training for company personnel, and invoicing personnel must hold certificates to work. The content of the training It means how to issue invoices and how to use invoicing software and machines. After the training, you will take a test, and a certificate will be issued only after you pass the test (the test content is very simple, and everyone who passes the test will generally pass the test).

Legal Basis

"Measures for the Administration of Invoices of the People's Republic of China (2019 Revision)"

Article 24 Any unit or individual shall follow the Invoice management stipulates that when using invoices, the following behaviors are not allowed:

(1) Lending, transferring, or introducing others to transfer invoices, invoice supervision seals, and special invoice anti-counterfeiting products;

(2) Knowing Or transfer, issue, store, carry, mail, or transport an invoice that has been privately printed, forged, altered, illegally obtained, or invalidated;

(3) Open the original copy and use the invoice;

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(4) Expand the scope of use of invoices;

(5) Use other vouchers instead of invoices.

Tax authorities should provide convenient channels for checking the authenticity of invoices.

Article 25: Except for special circumstances specified by the taxation department of the State Council, invoices are limited to be issued by purchasing units and individuals within the province, autonomous region, or municipality directly under the Central Government.

The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government may stipulate methods for issuance of invoices across cities and counties.

Article 35 Anyone who violates the provisions of these Measures and falls under any of the following circumstances shall be ordered by the tax authorities to make corrections and may be fined up to 10,000 yuan; any illegal gains shall be confiscated:

(1) Invoices should be issued but are not issued, or invoices are not issued all at once in accordance with the prescribed time limit, sequence, and columns, or a special invoice seal is not affixed;

( 2) Use tax control devices to issue invoices and fail to submit invoice issuance data to the competent tax authorities on time;

(3) Use non-tax control electronic devices to issue invoices and fail to use non-tax control electronic devices Submit the software program description materials to the competent tax authorities for filing, or fail to save and submit invoice issuance data in accordance with regulations;

(4) Disassemble the original copy to use the invoice;

(5 ) To expand the scope of use of invoices;

(6) To use other vouchers instead of invoices;

(7) To issue invoices across specified areas;

( 8) Failure to pay and cancel invoices in accordance with regulations;

(9) Failure to store and keep invoices in accordance with regulations.