over invoicing meaning in Chinese

开高价发票

Article 11 before carrying out procedures to cancel its taxation registration , a taxpayer shall settle all payable taxes , overdue payment fines and other fines and shall turn over invoices and other taxation documents to the taxation authority
第十一条纳税人在办理注销税务登记前，应当向税务机关结清应纳税款、滞纳金、罚款，缴销发票和其他税务证件。
It unifies china ' s current invoice management system , strengthens the functions of tax authorities over invoice management , standardizes the procedures for invoice management , increases the dynamics of punishment of law - breaking acts related toinvoices , imposes strict restraint on the tax authorities ' exercise offunctions and powers , and embodies the protection of the legal rights andinterests of the units and individuals who print and use invoices
它统一了我国现行的发票管理制度，强化了税务机关的发票管理职能，规范了发票管理程序，加重了对发票违法行为的处罚力度；同时，严格了对税务机关行使职权的约束，体现了对印制、使用发票单位和个人合法权益的保护。