ARTICLE 48 of the Tax Collection and Management Law stipulates that with regard to those who illegally print invoices, the tax authorities shall recriminate the illegally printed invoices, confiscate their illegal gain and impose fines.

• 《征管法》第48条规定，非法印制发票的，由税务机关销毁非法印制的发票没收非法所得，并处罚款。