[Legal Opinion]
When Party A signs the contract with Party B, the invoice issued by Party C is obviously inconsistent with the relevant tax regulations.
Guo Shui Fa No. 1995192 clearly states as follows: taxpayers who purchase goods or taxable services, pay transportation expenses, and the unit that pays must be consistent with the sales unit and the unit providing services that issued the deduction voucher before they can declare the input tax deduction, otherwise they will not be deducted.
The Provisional Regulations on Value Added Tax clearly stipulates that taxpayers selling goods or taxable services shall issue special VAT invoices to the purchasers, and indicate the sales amount and output tax amount respectively on the special VAT invoices.
Guo Shui Fa No. 1997134 clearly stipulates that in the transaction of goods, if the buyer obtains a special invoice issued by a third party from the seller, or obtains a special invoice from a place other than the place of sale, and declares tax deduction or applies for export tax refund to the tax authority, it shall be treated as tax evasion or defrauding of export tax refund, in accordance with the Law of the People's Republic of China on the Administration of Tax Collection And relevant regulations, and impose a fine of not more than five times the amount of tax evasion or fraud.