Acts in violation of invoice management regulations include:
(1) Failing to print invoices or make special anti-counterfeiting products for invoices in accordance with regulations;
(2) Failing to receive and purchase invoices in accordance with regulations;
(3) Failing to issue invoices in accordance with regulations;
(4) Failing to obtain invoices in accordance with regulations;
(5) Failing to keep invoices in accordance with regulations;
(6) Failure to comply with relevant laws and regulations as required and violation of invoice management regulations include:
(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;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations.
Relevant regulations: Measures for the Administration of Invoices in People's Republic of China (PRC).
Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 6.5438+0 million 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;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations. Is being inspected by the tax authorities.