One is that the real invoice is also printed by the tax control machine, which can pass the authentication, but it will be invalid after the invoice is issued; Finally, it's completely fake invoices, and now it's very rare. This is generally not authenticated. You can see it when you go to the national tax.
The method of identifying true and false VAT invoices is as follows
Ordinary invoices have the following characteristics: invoices produced by provincial state taxation bureaus are stamped with oval invoices, invoices produced by local taxation bureaus are stamped with circular invoices, the words "National Unified Invoice Producer Seal" are engraved on the upper ring, the words "State Taxation Bureau Producer Seal" or "Local Taxation Bureau Producer Seal" are engraved on the lower ring, and the full name or abbreviation of the place where the tax authorities are located is engraved in the middle, and the font is block letters. The invoice producer seal is an important symbol to identify the authenticity of invoices;
The invoice of ordinary invoice is printed with special water-printed paper, and the watermark pattern of invoice is diamond, marked with "SW" in the middle, which is transparent to light; The invoice producer seal and invoice word track number of ordinary invoices are overprinted with color fluorescent ink, and the printing color is big red, which has orange reaction when irradiated with ultraviolet light.
1. Each VAT invoice has an invoice code and an invoice number, with 12 digits as the invoice code and 8 digits as the invoice number. First, you should check whether there are two sets of figures on the invoice.
2. Each invoice shall be stamped with the special seal for the taxpayer's invoice of the billing unit, with the taxpayer identification number, which is generally 15- 18 digits.
3. You can take the invoice to the collection and management department or ticket department of the national tax authority in charge of the billing unit to help identify the authenticity.
4. Check online. At present, the tax system of many big cities may have opened the online ticket checking system. The website is also printed on the invoice for enquiry.
5. If the invoice is original, you can only read paper. Real ticket paper is thin, tough, with clear watermark and good lead printing quality. The manufacturer's seal at the top is brightly colored.
6. If you don't bother, call the other tax bureau to ask. The tax number is on the special invoice seal below the invoice, and you can find the other tax bureau according to the first six digits of the tax number. If you don't know, you can consult the tax bureau where your unit is located, because they are all online now.
Extended data:
According to China's Criminal Law, the punishment for falsely issuing special VAT invoices is determined.
Article 206
Crime of forging or selling forged special invoices for value-added tax Whoever forges or sells forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the number is relatively large or there are other serious circumstances, it shall be sentenced to three years.
Fixed-term imprisonment of not less than 10 years and a fine of not less than 50,000 yuan but not more than 500,000 yuan; If the amount is huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property.
If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance; If the number is large or there are other serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; If the number is huge or there are other particularly serious circumstances, they shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
References:
Baidu encyclopedia-special invoice for value-added tax
References:
Window of Xishuangbanna Public Security Bureau-People's Republic of China (PRC) and China Criminal Law