Not issuing invoices illegally refers to the act of the tax authorities, according to the provisions of laws, regulations and other normative documents, that the payee (or service provider) issues invoices to the payer (or service provider).

Legal analysis

Units and individuals applying for issuing invoices on their behalf shall apply to the competent tax authorities for issuing ordinary invoices with relevant supporting materials. Ordinary invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services. It is relative to the special VAT invoice, that is, in the process of buying and selling goods, providing or receiving services and engaging in other business activities, all kinds of receipts and payments issued and collected by any unit or individual except the special VAT invoice issued and collected by the general VAT taxpayer are ordinary invoices. Personal invoices generally refer to invoices issued by individuals, mostly ordinary hand-torn invoices. All units and individuals that have gone through tax registration shall apply to the competent tax authorities for purchasing and issuing ordinary invoices corresponding to their business scope. However, in the case of commercial activities (except catering and entertainment) such as selling goods, providing taxable services, transferring intangible assets and selling real estate as stipulated in the tax law, you can apply to the competent tax authorities for issuing ordinary invoices: the competent tax authorities should handle the business income of units and individuals who should have gone through the tax registration formalities, and if they need to issue invoices, they do not need to go through the tax registration formalities according to law. Units and individuals applying for tax registration may issue invoices for their business income from the date of obtaining the business license to the period of obtaining the tax registration certificate.

legal ground

Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, responsible for the management and supervision of the printing, purchase, issuance, acquisition, storage and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.