Refusing to invoice the rented civil air defense parking space is suspected of tax evasion, which is illegal. Rental parking spaces are not invoiced, which is to hide the actual income and set up off-balance-sheet accounts. This is the most common phenomenon of invoice tax evasion at present, especially in private small-scale service industries such as catering, entertainment and parking space leasing. The tax paid by the operator is determined according to the amount of operating income, and the invoice is a basis for the operation.