Inconsistency between the contract and the invoice may involve violation of the invoice management measures. It is suspected that the invoice issuing unit and the company name of the invoice special seal must be consistent with the company name of the contract seal (possibly the official seal), otherwise it will be considered that there is an act of buying and selling invoices.
When the contract is inconsistent with the invoice subject, once a dispute occurs, both parties to the dispute should take the other party of the contract as the litigation subject according to the relativity of the contract. Since the billing entity has no contractual relationship and has not fulfilled any contractual obligations, it can claim unjust enrichment and demand its refund.
When the contract amount is inconsistent with the invoiced amount, in tax management, the premise of issuing invoices according to law is based on the contract or other transaction documents. Invoicing should be consistent with the contract, and collection should be consistent with the invoice. If the contract amount is inconsistent with the invoice amount, there is the possibility of tax evasion by the tax bureau.
The legal binding force of a contract should be the coercive force given to the parties by law, that is, if the parties violate the contents of the contract, they will have corresponding legal consequences, including bearing corresponding legal responsibilities. Binding force is a compulsory state, which the parties must or must not do. Binding force comes from laws, moral norms or people's conscious consciousness. Of course, it comes from the legal binding force of law, which has the most striking binding force on human behavior.
The purchase and sale contract is inconsistent with the invoice. How to reopen?
(a) to recover the original invoice that was directly invalidated and issue a new invoice. This method is simple, convenient and quick for the drawer. Article 13 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) stipulates that in the month when a general taxpayer issues a special invoice, if the sales amount is returned or the invoicing is wrong, and the returned invoice and deduction meet the invalid conditions, it shall be treated as invalid; If an error is found during issuance, it can be invalidated immediately. The tax authorities have relatively strict regulations on the cancellation conditions of special invoices, and the following three conditions must be met at the same time: (1) The receipt and payment time of returned invoices shall not exceed the month when the seller issues the invoices; The seller did not copy the tax and did not keep accounts; The authentication of the buyer fails or the authentication result is "Inconsistent authentication of taxpayer identification number" and "Inconsistent authentication of special invoice code and number".
(2) Issue a special red invoice based on the notice issued by the buyer, and then issue a new invoice. Due to the relatively strict conditions for the invalidation of special invoices, some taxpayers often find that the invoices are wrong and the taxes have been copied away. For such invoices that cannot be voided and need to be re-invoiced, the seller shall first issue a red-ink invoice to offset the original invoice, and then re-issue a correct special invoice.
Although some special invoices that have been issued have not been certified by the buyer, the buyer can also issue a notice, and the seller can reissue the invoices accordingly.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Measures of People's Republic of China (PRC) Municipality on Invoice Management (revised on 20 19).
Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices 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.
Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.
The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.