Measures for the Administration of Invoices in People's Republic of China (PRC) (1993 65438+February 65438+February 23, the State Council1993 65438+February 23, promulgated by Decree No.6 of the Ministry of Finance according to 2010 65438+February 20, the State Council)
Among them, Chapter VI, Article 35, Section VI stipulates:
In violation of the provisions of these measures, in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 6,543,800 yuan; Illegal gains shall be confiscated:
(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Substituting other vouchers for invoices;
Extended data;
Invoice inspection
Thirtieth tax authorities have the right to carry out the following inspections in invoice management:
(a) check the printing, purchase, issuance, acquisition, storage and cancellation of invoices;
(2) Inspection of transferred-out invoices;
(3) Consulting and copying vouchers and materials related to invoices;
(4) Asking the parties about the invoice;
(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.
Article 31 Units and individuals that print and use invoices must accept inspection by tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.
When conducting inspection, tax officials shall show their tax inspection certificates.