According to the provisions of Article 72 of the Tax Administration Law, if a taxpayer or withholding agent engaged in production or business operations commits an illegal tax act as stipulated in this Law and refuses to be handled by the tax authorities, the tax authorities may collect their invoices or stop selling them. It can be seen from this regulation that tax authorities must meet the following conditions when exercising the right to collect invoices or stopping the sale of invoices: First, there are facts that prove that taxpayers and withholding agents engaged in production and operation have indeed committed tax violations as stipulated in the Tax Administration Law; Second, the tax authorities have dealt with the illegal acts of taxpayers and withholding agents; Third, taxpayers and withholding agents do not apply for reconsideration, bring a lawsuit to the people's court or perform within the time limit prescribed by relevant laws and regulations. Only when the above three conditions are met at the same time can the tax authorities correctly exercise the right to collect invoices or stop selling invoices. In other cases, you can't stop supplying invoices at will. If a small-scale taxpayer collects enterprises for audit and the accounting is not perfect, the tax authorities should order it to make corrections within a time limit, otherwise the tax authorities cannot stop providing invoices. The legal basis is stipulated in Article 72 of the Law of People's Republic of China (PRC) on Tax Collection and Management: "If a taxpayer or withholding agent engaged in production or business violates the tax law stipulated in this Law and refuses to accept the handling by the tax authorities, the tax authorities may collect or stop selling their invoices."

Legal basis: Article 72 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates: "If a taxpayer or withholding agent engaged in production or business operations has violated the tax laws stipulated in this Law and refuses to accept the handling by the tax authorities, the tax authorities may collect their invoices or stop selling them. "