The receipt stamped with the invoice stamp has no legal effect, which is expressly stipulated in our laws. The invoice is special, and the receipt cannot be used as an invoice.

Measures for the Administration of Invoices of the People's Republic of China (approved by the State Council on February 2, 1993 and promulgated by Order No.6 of the Ministry of Finance on February 23, 1993, revised according to the Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China on February 21, 2111)?

Section 6 of Article 35 in Chapter VI stipulates:

In case of any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than RMB 1,111; Illegal income shall be confiscated:

(1) invoices should be issued but not issued, or invoices are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, or the invoices are not stamped with special stamps;

(2) using a 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 devices to issue invoices, failing to report the software program description materials used by non-tax-controlled electronic devices to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;

(4) using invoices in disassembled form;

(5) expanding the scope of use of invoices;

(6) using other vouchers instead of invoices;

extended data; Inspection of invoices

Article 31 The tax authorities have the right to carry out the following inspections in invoice management:

(1) 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 questions and information related to invoices from all parties;

(5) When investigating an invoice case, 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 the 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.