Article 22 The operator provides goods or services, shall, in accordance with the relevant provisions of the state or commercial practice to the consumer to issue invoices and other purchase vouchers or service documents; consumers demand invoices and other purchase vouchers or service documents, the operator must issue. The Chinese people's *** and State invoice management measures
Article 19 The sale of goods, the provision of services and engage in other business activities of units and individuals, external business operations to collect money, the payee shall issue invoices to the payer; under special circumstances, the payer to the payee to issue invoices.
Article 35 Violation of the provisions of these Measures, one of the following circumstances, the tax authorities shall order rectification, and may impose a fine of less than 10,000 yuan; there are illegal income shall be confiscated:
(a) should be issued but did not issue invoices, or not in accordance with the prescribed time limit, order, columns, all the joints of a one-time issuance of invoices, or did not stamp invoices stamps;