For those who have not cancelled or crossed out the fiscal stamps stuck on the taxable vouchers, the tax authorities may impose a fine of one to three times the amount of the fiscal stamps that have not been cancelled or crossed out.

• 已粘贴在应纳税凭证上的印花税票未注销或者未画销的，税务机关可处以未注销或者未画销印花税票金额一倍至三倍的罚款。