within one month. Invoices after consumption should be issued at the time of consumption. Invoice can be issued within one month after consumption. According to the Decision of the State Council on Revision (Order No.587 of the State Council of the People's Republic of China), "Article 22 of the Measures for the Administration of Invoices of the People's Republic of China shall be issued in a lump sum in accordance with the prescribed time limit, sequence and columns, and stamped with special invoices." According to Article 26 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China (Order No.25 of State Taxation Administration of The People's Republic of China): "Units and individuals who fill out invoices must issue invoices when business operations occur to confirm business income. No invoices are allowed if there is no business. "
1. In violation of the provisions of the Measures for the Administration of Invoices of the People's Republic of China, 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; Confiscation of illegal income: 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 special invoices are not stamped; Using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule; The scope of ticket use; Using other vouchers instead of invoices; Invoicing across the prescribed areas; Failing to pay the cancellation invoice in accordance with the provisions; Failing to store and keep invoices in accordance with regulations.
2. Whoever carries, mails or transports blank invoices across the prescribed use area, or carries, mails or transports blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined up to RMB 1,111; If the circumstances are serious, a fine of not less than 1,111 yuan but not more than 31,111 yuan shall be imposed; Illegal income shall be confiscated. Whoever loses or damages invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.
3. In violation of the provisions of the second paragraph of Article 22 of the Measures for the Administration of Invoices of the People's Republic of China, the tax authorities shall confiscate the illegal income; If the amount of false issuance is less than 1,111 yuan, a fine of less than 51,111 yuan may be imposed; If the amount of false issuance exceeds RMB 1,111, a fine of RMB 51,111 to RMB 511,111 shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.