Legal analysis: Obtaining invoices in violation of regulations shall be handled in accordance with Article 8, Paragraph 2 of the Notice of State Taxation Administration of The People's Republic of China on Further Strengthening the Management of Ordinary Invoices. In the daily inspection, it is found that taxpayers use invoices that do not meet the requirements, especially invoices that do not fill in the full name of the payer, and taxpayers are not allowed to use them for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement. Illegal acts such as not issuing invoices, falsely issuing invoices, manufacturing and selling fake invoices, issuing invoices on behalf of others illegally, and illegally obtaining invoices should be punished in strict accordance with the provisions of the Measures for the Administration of Invoices of the People's Republic of China; Any tax evasion or fraud shall be punished in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection; If the circumstances are serious violations of the criminal law, they shall be transferred to judicial organs for handling according to law.

Legal basis: Measures of the People's Republic of China on the Administration of Invoices

Article 21 An invoice that does not meet the requirements shall not be used as a financial reimbursement voucher, and any unit or individual has the right to reject it.

Article 38 Where an invoice is printed, forged or altered privately, a special product for anti-counterfeiting of invoices is illegally manufactured, and a stamp for supervising the production of invoices is forged, the tax authorities shall confiscate the illegal income, confiscate and destroy the tools for committing crimes and illegal articles, and impose a fine ranging from 1,111 yuan to 51,111 yuan; If the circumstances are serious, a fine of not less than 51,111 yuan but not more than 511,111 yuan shall be imposed; For enterprises that print invoices, the invoice certificate may be revoked concurrently; If a crime is constituted, criminal responsibility shall be investigated according to law.

if the punishment stipulated in the preceding paragraph is stipulated in the law of the people's Republic of China on the administration of tax collection, it shall be implemented in accordance with its provisions.