Legal subjectivity:

Electronic invoices cannot be voided and reopened, because ordinary VAT invoices are reproducible and cannot be recycled, so once issued, they cannot be voided temporarily. After the issuance of the VAT electronic ordinary invoice, if the parties find that the invoice is wrong, the sales are returned, or the sales are discounted, etc., they should issue the red-ink VAT electronic ordinary invoice without returning the VAT electronic ordinary invoice. Legal objectivity:

Article 22 of the Measures for the Administration of Invoices of the People's Republic of China shall be issued according to the prescribed time limit, sequence and columns, all of which shall be issued in a lump sum and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices for others and for themselves that are inconsistent with the actual business conditions; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.