China's tax administration law stipulates that the tax authorities are the competent authorities of invoices, and the party whose rights have been infringed can complain to the tax authorities, which will handle it according to tax laws and regulations.

At the same time, the measures for the administration of invoices also stipulate that the tax authorities may order the billing obligor to make corrections within a time limit, confiscate his illegal income and impose a fine. The Management System of Special VAT Invoices also stipulates that the qualification for issuing VAT invoices shall be cancelled, and the VAT invoices shall be recovered from those who refuse to issue invoices.