The tax department said, in addition to the tax authorities can be invoiced, any unit or individual "invoicing" is illegal, private purchase of invoices is also illegal, to be held accountable. For this kind of illegal behavior, the tax system has a management and technical response. The tax department only needs to enter the invoice track number and invoice number to know which unit owns a certain invoice, as well as the invoice filling and using situation.

According to the "People's Republic of China *** and the State Invoice Management Measures" relevant provisions, fill in the invoices of the units and individuals must be in the occurrence of business operations to recognize the business income issued invoices, did not occur in the business operations are not allowed to issue invoices. So false invoicing itself is a violation of the law, both the buyer and the seller are responsible for their own illegal behavior, mo." China's criminal law clearly stipulates:If a person forges or sells forged VAT invoices, he shall be sentenced to fixed-term imprisonment of not more than 3 years, criminal detention or control, and a fine of not less than 20,000 yuan and not more than 200,000 yuan; if the quantity is large or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 3 years and not more than 10 years, and a fine of not less than 50,000 yuan and not more than 500,000 yuan; if the quantity is huge or if there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. fixed-term imprisonment or life imprisonment, and a fine of not less than 50,000 yuan and not more than 500,000 yuan or confiscation of property. Anyone who illegally purchases VAT invoices or purchases forged VAT invoices shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall be fined not less than 20,000 yuan and not more than 200,000 yuan, either concurrently or individually.