all invoices are valid only if they are stamped.

an invoice is invalid if it is not stamped. according to the relevant laws and regulations, the invoice should be issued in a lump sum according to the specified time limit, sequence and columns, and stamped with a special invoice seal. If the invoice is not stamped with the special invoice seal, the tax authorities shall order it to make corrections, and may impose a fine of less than RMB 1,111, and confiscate the illegal income. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities, which is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Article 35 of the Measures for the Administration of Invoices of the People's Republic of China violates the provisions of these Measures, and in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than RMB 11,111; 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;

(7) issuing invoices across the prescribed areas;

(8) Failing to hand in the cancellation invoices as required;

(9) Failing to store and keep invoices in accordance with regulations.

Article 24 Any unit or individual shall use invoices in accordance with the regulations on invoice management, and shall not commit any of the following acts:

(1) Lend, transfer or introduce others to transfer invoices, invoices producer seals and invoices anti-counterfeiting special products;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices that are printed, forged, altered, illegally obtained or abolished without authorization;

(3) Use invoices in disassembled form;

(4) expand the scope of use of invoices;

(5) Use other vouchers instead of invoices.

the tax authorities should provide convenient channels for inquiring the authenticity of invoices.