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Under what circumstances can the billing header and payee be inconsistent?
Invoice header and payee cannot be different under any circumstances, because accounting must be the invoice header of the payee and the same third-rate integration.

falsely making out invoice

1, no real transaction.

2. There are real transactions, but the quantity and amount issued are inconsistent with the facts.

3, although the actual transaction, but let others invoice.

Personal recommendation

Invoicing is not only a fake invoice issued by our company, but also a fake invoice that our company accepts from other companies. Now the IRS is very strict with the management of fake invoices, and I hope the company can make the accounts real.

When the company makes accounts, it must be the payee's invoice amount, which is realized by three-in-one average, that is to say, the three responsible persons must be consistent. If there is any discrepancy, the payee must be asked to re-invoice, otherwise there is a risk of false invoicing, and relevant personnel will be punished if found.

legal ground

The Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates: "Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, order, column by column, and stamped with the financial seal of the unit or the special seal for invoices." "No unit or individual may lend, transfer or issue invoices on behalf of others." The Provisions on the Use of Special VAT Invoices (Trial) stipulates that special invoices must be issued according to the following requirements:

1, clearly identifiable.

2, shall not be altered.

3. Complete the project.

4, tickets, goods, face value is consistent with the actual amount charged.

5. The content of each item is correct.

6. Fill in all copies, and the content and amount of the upper and lower copies are consistent.

7. Invoice and deduction shall be affixed with special financial seal or special invoice seal.

8. Issue special invoices within the time limit stipulated in Article 6 of these Provisions.

9. No forged special invoices shall be issued.

10. Special invoices shall not be used during disassembly.

1 1. Special invoices that are inconsistent with the model formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) shall not be issued. "In order to defraud taxes, falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction is an act in violation of the invoice management system. At the same time, falsely issuing special invoices for value-added tax or other invoices used to defraud export tax rebates and deduct taxes can deduct a large amount of taxes, resulting in a large loss of state tax revenue and seriously undermining the socialist economic order.