《发票管理办法》第二十五条规定,任何单位和个人不得转借、转让、代开发票;未经税务机关批准,不得拆本使用发票;不得自行扩大专业发票使用范围;第三十九条规定,违反发票管理法规,导致其他单位或者个人未缴、少缴或者骗取税款的,由税务机关没收非法所得,可以并处未缴、少缴或者 Article 25 of the Measures for the Management of Invoices stipulates that no unit or individual may lend, transfer or invoice on behalf of the tax authorities, may not dismantle this invoice without the approval of the tax authorities, and shall not expand the scope of its use for professional invoices. Article 39 Stipulates that in violation of invoice management laws and regulations, resulting in other units or individuals unpaid, less paid or defrauded tax, the tax authorities confiscate illegal proceeds may be unpaid, less paid or