If the reimbursement process is in accordance with the provisions of the reimbursement, it is not a violation of the provisions, but if multiple consecutive numbers split reimbursement violation of what provisions, it is regarded as false invoices, belonging to the use of invoices in a split book.
According to the "Chinese People's *** and State Invoice Management Measures":
Article 24 Any unit or individual shall use invoices in accordance with the provisions of the invoice management, and shall not engage in the following behaviors:
(a) lending, transferring, or introducing others to transfer invoices, invoice supervisory chapters, and invoice anti-counterfeiting specialties;
(b) Knowing or ought to know that it is privately (b) Knowing or should know that the invoice is privately printed, forged, altered, illegally obtained or invalidated, but transferred, issued, stored, carried, mailed, transported;
(c) split invoices;
(d) expanding the scope of use of invoices;
(e) other credentials instead of invoices to be used.
The tax authorities shall provide convenient channels to inquire about the authenticity of invoices.
Expanded Information:
According to the "Measures for the Administration of Invoices of the People's Republic of China and the People's Republic of China":
Article 35. The tax authorities shall order correction and may impose a fine of not more than 10,000 yuan; any illegal income shall be confiscated:
(1) invoices should be issued but are not issued, or invoices are not issued in accordance with the prescribed time limit, order and columns, and all joints are issued at one time, or invoices are not stamped with a special seal;
(2) invoices are issued by using tax-control devices, and data for the issuance of invoices are not reported to the competent tax authorities on a regular basis.
(c) the use of non-tax-control electronic devices to issue invoices, non-tax-control electronic devices used in the software program description of information reported to the competent tax authorities for the record, or not in accordance with the provisions of the preservation and reporting of invoicing data;
(d) the use of invoices in the form of splitting copies;
(e) to expand the scope of invoices;
(vi) using other credentials in place of invoices;
(vii) issuing invoices across specified areas;
(viii) failing to pay off invoices in accordance with the regulations;
(ix) failing to store and keep invoices in accordance with the regulations.
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