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Special invoices should be issued to Party A, and what punishment should Party B receive if they are issued?
Other administrative penalties, etc.

1. Correcting mistakes: The tax authorities may require the issuance of correct invoices and correct the invoices issued by mistake.

2. Pay back taxes: Incorrect invoices lead to incorrect tax payment, and the tax authorities may require relevant personnel to pay back taxes and late fees.

3. Fines: If the wrongly issued invoices are serious and involve a large amount of tax, the tax authorities may impose fines on the relevant personnel.

4. Other administrative penalties: Misissued invoices are serious illegal acts, and may be subject to other administrative penalties, such as revocation of business license and ordering to suspend business for rectification.