Generally speaking, the contract amount and the invoice amount must be the same. The contract amount is higher than the invoice amount, and it is suspected that the contract amount of tax evasion is lower than the invoice amount, and it is suspected of falsely invoicing. If it happens in a civil lawsuit, it is generally determined according to the actual amount.

If the contract amount is inconsistent with the invoice amount, the actual amount shall prevail.

According to Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals sell goods, provide services and engage in other business activities, the payee shall issue invoices to the payer. Under special circumstances, the payer shall issue an invoice to the payee. Article 20 stipulates that units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.

Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When applying for receiving and purchasing invoices from units and individuals engaged in temporary business activities in other provinces, autonomous regions and municipalities directly under the Central Government, the tax authorities may require them to provide guarantors or pay a deposit not exceeding 654.38+00000 yuan according to the face value and quantity of the invoices received, and hand over the invoices within a time limit.

If the invoice is paid off on schedule, the guarantor's guarantee obligation is lifted or the deposit is returned. If the invoice is not paid off on time, the guarantor or deposit shall bear legal responsibility.

The tax authorities shall issue a receipt when collecting the deposit. Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC): When units and individuals sell goods, provide services and engage in other business activities to collect money, the payee shall issue invoices to the payer. Under special circumstances, the payer shall issue an invoice to the payee.