警惕!发票金额<实付金额,这样的操作规范吗?
蓝色柳林财税室·2025-12-17 12:29

Core Viewpoint - The article emphasizes the importance of issuing invoices accurately and truthfully to avoid legal issues related to tax evasion and to ensure proper cost accounting and reimbursement processes [3]. Invoice Compliance Requirements - Invoices must be issued according to the regulations set forth in the "Invoice Management Measures of the People's Republic of China," which stipulates that all invoices should reflect the true nature of the transaction, including accurate amounts and item descriptions [3]. - Changes to the invoice amount, including unit prices and quantities, are prohibited unless due to legitimate business reasons such as debt restructuring or cash discounts [3]. Common Non-compliance Situations - Common issues with invoice compliance include: 1. Failure to include the full name of the payer on the invoice [3]. 2. Omission of the taxpayer identification number or unified social credit code [3]. 3. Alteration of item names and amounts on the invoice [3]. 4. Discrepancies between the invoice details and the actual transaction [3].