Failure to issue invoices according to regulations may result in a fine of 10000 yuan and confiscation of illegal income. If individual industrial and commercial households fail to issue a small amount, they may be given a lighter punishment as appropriate, and the specific amount of punishment shall be determined by the tax authorities that implement the punishment.

Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 6.5438+0 million yuan; If there is illegal income, it shall be confiscated. (a) no invoice is issued, or it is not issued at one time according to the prescribed time limit, order and column, or it is not stamped with the special invoice seal; (two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule; 3) Using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description materials used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations; (4) Dismantling invoices; 5) Expand the scope of use of invoices; 6) Replace invoices with other vouchers; (7) Invoicing across specified areas; (8) Failing to pay the cancellation invoices in accordance with the provisions; (9) Failing to store and keep invoices in accordance with regulations.