Group 1 - The article emphasizes the importance of adhering to the "seven prohibitions" when using invoices to avoid legal issues [5][6][7] - It specifies that when obtaining invoices, changes to the item name and amount are not allowed, as non-compliant invoices cannot be used for financial reimbursement [6] - The article warns against the practice of "borrowing invoices for profit," stating that invoices should not be transferred or lent to others [7] Group 2 - The article outlines the necessary documents required for tax registration according to the Tax Registration Management Measures [14] - It lists specific documents such as business licenses, contracts, and identification of legal representatives that must be provided to tax authorities [14][16] - Additional required documents may be determined by local tax authorities [16]

Core Viewpoint - The article emphasizes the importance of compliance in the use of invoices by individuals and organizations, outlining specific prohibited behaviors and the associated penalties for violations. Group 1: Prohibited Behaviors - Invoices must not be lent, transferred, or introduced to others for transfer, as per Article 23 of the Invoice Management Measures. Violations can result in fines ranging from 10,000 to 50,000 yuan, depending on the severity [2][3]. - The use of illegal invoices is strictly prohibited. Individuals and organizations must not accept, issue, store, carry, mail, or transport invoices that are known or should be known to be illegally printed, forged, altered, or invalid [3][4]. - Invoices must not be split or used in a manner that damages their integrity. Violators may face fines of up to 10,000 yuan and confiscation of illegal gains [4]. Group 2: Invoice Integrity - Invoices hold an irreplaceable status and cannot be substituted with other documents. Any such substitution may lead to fines of up to 10,000 yuan and confiscation of illegal gains [5][6]. - The security of invoices must be protected, and any act of stealing, intercepting, altering, selling, or leaking invoice data is prohibited. Penalties include fines ranging from 10,000 to 50,000 yuan, confiscation of illegal gains, and potential criminal charges for severe cases [7]. Group 3: Additional Information - The article includes a reminder that the taxpayer's credit rating affects the ability to obtain invoices, highlighting the interconnectedness of compliance and tax credit [8].