Legal analysis
You can directly report it to the local tax authorities, or you can directly call 12366 to transfer it to the local tax authorities for response. According to the provisions of China's "Invoice Management Measures", units and individuals that sell goods, provide services and engage in other business activities collect money from outside, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. Therefore, the act of not issuing invoices is illegal, and the tax authorities, as administrative organs, have the right to impose fines on individuals who do not issue invoices and order them to make corrections. Invoice means that the supplier or drawer of goods (services) unilaterally confirms that they have fulfilled their obligations according to the contract requirements; It is a unilateral confirmation by the recipient of goods (services) to the supplier of goods (services) to perform the contractual obligations, which has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic original accounting vouchers. Invoice is an important basis for tax authorities to control tax sources and collect taxes.
legal ground
Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount. Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.