Is it illegal to invoice more for staying in a hotel?

Legal analysis: False invoicing is an illegal act.

Legal basis: Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued according to the limited time limit, procedures and columns, and all invoices shall be truthfully issued at one time and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices for others and themselves that are inconsistent with the actual business situation; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.