Legal analysis: If the reimbursement process conforms to the regulations, it will not violate the regulations. However, if the serial number is broken for reimbursement many times, it will be regarded as a fake invoice and belongs to a split invoice. It is a special VAT invoice that has not been obtained as required. At the same time, according to the provisions of the State Taxation Administration of The People's Republic of China letter, those who "obtain false special VAT invoices in good faith" should recover the tax that has been declared and deducted according to law, pay back the value-added tax, and do not charge a late fee.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, 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.

Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.