But there is this file:

State Taxation Administration of The People's Republic of China also issued the Notice on Further Strengthening the Management of Ordinary Invoices (Guo Shui Fa [2008] No.80), requiring tax authorities at all levels to further strengthen the management of ordinary invoices according to law. The tax authorities are required to find that taxpayers use invoices that do not meet the requirements in daily inspections, especially invoices that do not fill in the full name of the payer. Taxpayers may not use them for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement. For illegal acts such as not issuing invoices, falsely issuing invoices, manufacturing and selling fake invoices, illegally issuing invoices on behalf of others, and illegally obtaining invoices, penalties shall be imposed in strict accordance with the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC); Tax evasion and tax fraud shall be punished in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection; If the circumstances are serious violations of the criminal law, they shall be transferred to judicial organs for handling according to law.