1. If quota invoice is to be effective, it must be stamped with the official seal of the company. Quota invoice needs to be stamped with a special invoice seal by the issuing unit. Unstamped invoices are invalid and cannot be used as reimbursement vouchers and accounting basis. No unit or individual may have the following acts of falsely issuing invoices:

(1) Let others issue invoices for themselves that are inconsistent with the actual operating conditions;

(two) for others and myself to issue invoices inconsistent with the actual business situation.

2. Legal basis: Article 10 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer. Invoices should be changed irregularly.

Second, regular quota households exceed the quota and do not declare tax evasion?

It is tax evasion for families with regular quotas not to declare if they exceed the quota. According to the regulations, if the business volume and income of fixed-term households for a continuous tax period exceed or fall below the quota approved by the tax authorities, they shall apply to the tax authorities for re-approval of the quota, and re-approval shall be carried out in accordance with the prescribed approval methods and procedures. The specific time limit shall be determined by the provincial tax authorities.

After inspection by the tax authorities, it is found that the business volume and income of fixed business households in the last quota implementation period exceeded the quota, or that the business volume and income in the current period exceeded the quota by a certain margin without reporting tax payment and settling the payable tax to the tax authorities, and the tax authorities shall recover the tax, impose a late fee and deal with it in accordance with the provisions of laws and administrative regulations.