Legal basis: Article 24 of the Measures for the Administration of Invoices in People's Republic of China (PRC). Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.