If it is a list issued by the VAT invoicing system, it is impossible to match the invoice face tax amount (invoices with invoice lists are generally only reflected on the invoice face: see invoice list, amount and tax amount for details); If the face tax amount of the VAT invoice does not match the tax amount on the list, the instructions are issued separately. (Generally reflected on the face of the invoice: the name, unit, quantity, amount and tax amount of the product), if so, the tax office only recognizes the amount on the face of the invoice and does not look at the list; The amount on the list can be collected as long as your company thinks it can; If not, let the other company reissue the list, and if it is stricter, it should be refunded.

Special VAT invoices are designed and printed under the supervision of State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are not only used as important accounting vouchers for taxpayers to reflect their economic activities, but also as legal proof of the seller's tax obligations and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.

The implementation of special VAT invoice is a key step in the VAT reform. Unlike ordinary invoices, it not only has the function of commercial vouchers, but also requires the buyer to pay VAT to the seller due to the implementation of tax deduction by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links between the initial production and the final consumption of a product, keeping the integrity of tax and reflecting the role of VAT.

Provisional Regulations on Value-added Tax of the People's Republic of China Article 1 Units and individuals that sell goods or processing, repair and replacement services, services, intangible assets, real estate and imported goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales amount is not accounted for separately, the higher tax rate shall apply.