Legal analysis: Consumers have the right to ask for invoices and can complain to the Consumers Association. 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.

Legal basis: Article 22 of the Detailed Rules for the Implementation of the Tax Administration Law of People's Republic of China (PRC), taxpayers engaged in production and business operations shall set up account books in accordance with the relevant provisions of the state within 15 days from the date of obtaining a business license or incurring tax obligations.

Article 201 of the Criminal Law of People's Republic of China (PRC) Where a withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph.