General inspection methods include paper inspection, tax inspection (SW) watermark, horizontal line below "commodity sales invoice of XX province" in some provinces and cities, and the pinyin initials of the actual "commodity sales invoice of XX province" are printed in miniature, and the fake invoice may not be printed clearly. But in fact, the printing paper and technology of many fake tickets are not much worse than real tickets.
Ordinary users can't effectively distinguish authenticity. The tax department needs to go to the ticket office or the inspection bureau to identify the authenticity of the invoice, and it may not be possible to identify the authenticity of the invoice with the help of special identification instruments. Sometimes it is necessary to send a letter to the tax authorities of the billing party for investigation.
As others said, it is not feasible to check the authenticity of invoices through the internet or 12366 (tax hotline).
Because ordinary invoices are usually counterfeiters now, they have obtained relevant information about selling invoices to enterprises through various channels, and overprinted a large number of relevant invoices according to these information and sold them through various channels.
Invoice contains two kinds of information: tracking number and invoice number. The tracking number is used to identify what kind of invoice the invoice belongs to, what is the limit, etc. Invoice number is used to distinguish different invoices under the same tracking number. Taxpayer information includes taxpayer identification number and taxpayer name.
Inquire with invoices of some provinces and cities. You need to enter the tracking number, invoice number and taxpayer identification number of the invoice to be queried, and return the message whether the invoice with tracking number and invoice number has been collected by the enterprise with taxpayer identification number. If yes, feedback the real result of the invoice.
For example, there is an invoice with a tracking number of A and an invoice number of B, which is collected by an enterprise with a taxpayer identification number of C in the tax authorities. After the counterfeiters get this information, Print a large number of invoices, the invoice number is A and the invoice number is B, and forge a special financial seal according to the taxpayer identification number and taxpayer name of enterprise C. Such forged invoices, such as online inquiry or telephone inquiry, may feed back the real information of an invoice. Actually, this is a fake ticket. When it is found out one day, this fake ticket is an illegal voucher, which will lead to the adjustment of accounts and the payment of taxes.
If you call the billing company and the other party says you have the wrong number, it is very likely that this is a fake ticket. Specific identification should go to the relevant departments of the tax bureau.
Distinguishing the authenticity of a VAT invoice Strictly speaking, it is impossible to truly and closely distinguish the authenticity of a special VAT invoice through observation. The most direct way is to seek help from the competent tax authorities of the billing enterprise.
How to distinguish the authenticity of VAT invoices? The IRS invoice usually has a serial number at the top ... you can check the authenticity of this invoice online.
What should I do after discovering cloned VAT invoices? As the format of special invoices for anti-counterfeiting and tax-controlled VAT is uniformly customized by State Taxation Administration of The People's Republic of China, when taxpayers print VAT invoices, the system will automatically use embedded invoice printing format for printing. However, there is no uniform customization of sales lists in State Taxation Administration of The People's Republic of China, and the formats of sales lists in various provinces and cities are also varied, even enterprises in the same region are not necessarily the same. Windows version of the anti-counterfeiting billing system provides users with the function of customizing the printing format of invoices and sales lists.
For enterprises where the city has no requirement for the format of sales list, users can directly use the embedded full-typing format of sales list, and can print vertically with blank narrow-line printing paper (2 15.9*279.4mm), which basically meets the general printing requirements.
If the local IRS prints the sales list uniformly or the enterprise prints the sales list by itself, the user needs to customize the printing format of the sales list by himself. Here is a brief introduction to the steps and methods of making the sales list format.
1) to enter the design window.
Start the anti-counterfeiting billing system, log in as an administrator, click Invoice Management-Bill Printing Format Design-Sales List Printing Format, select the record of "Special Invoice Sales List Printing Template (Print)", and then click "Design" to enter the design interface. As shown in figure 1:
Figure 1 Enter the sales list design
2) Determine the paper size on the front of the bill.
Click the "Page" button in the design window, and the page setting window as shown in Figure 2 will pop up. You can select (Custom) as the paper type and set the width and length to the corresponding correct size.
Conditional users can scan the ticket face, save it as a picture file, and then set it as the design background for easy adjustment. Step: Edit-Set Invoice Background-Select an image file.
Figure 2 Page Setup
3) Add static printing project
If you need to add a static item, you can click "New Item" in the design window and select the corresponding static item name, as shown in Figure 3. If it is a static label, you can select "(Custom)"; If it is a data item, you can select the corresponding field name. After the selection is completed, you can click the mouse on the print position, and the static print item is successfully established.
Figure 3: Adding a Static Print Project
4) Add a circular printing project.
If you need to add a regular printing project, you can click "New Project" in the design window, and then select the corresponding regular project name, as shown in Figure 4. After selection, the periodic data item automatically enters the periodic area of commodity details.
Figure 4: Adding a Cyclic Printing Project
5) Set properties
Click the right mouse button to display the item, and the menu as shown in Figure 5 will pop up. The following settings can be made:
Figure 5 Setting Print Item Properties
A) set the font
Set the font type, size and so on for printing.
B) Set whether to print.
You can control whether to print.
C) Print borders?
D) attribute setting
Select properties, and the setting window as shown in Figure 6 will pop up.
Where: -"Content "is the display value, which only works for static label items;
-Drag the mouse to adjust the "width" directly;
-"Item Type" indicates whether the item is in the form of characters, values or dates;
-"kerning", which can realize fixed-pitch printing;
-"Number format", which can be set to normal format, and can add yen through integral; , add yen by the circle; Amount in words, total price and tax, dynamic width, etc. Dynamic width means that when the print width is exceeded, the font will automatically shrink and will not exceed the print area to affect the next print item.
-"Digital template" indicates the output format and can control the number of decimal output digits.
-Character items. When the printed items are characters, you can set the number of characters per line, whether to wrap lines, and so on.
-Date item. When the printed item is a date, you can set the complete output format of the date, or output it separately by year, month and day.
Figure 6 Adjusting Print Properties
6) Adjust the number of printed commodity details in the list on each page.
Click the right mouse button in the commodity detail area, and there are two ways to adjust:
One is to click "Set Cycle Line Number" and enter the line number, and the system will automatically calculate the line spacing;
The other is to click "Set Circular Line Spacing" and enter the line spacing, and the system will automatically calculate the number of circular record lines;
7) Adjust the position
Click the Save button to save the format.
Connect the printer, install the sales list sample ticket, and adjust the position until the position is appropriate.
By using the method for making the sales list printing format, various sales list printing templates can be made. In addition, I would like to make some supplementary explanations:
1) Copy the sales list format
If the user billing machine is a host with multiple extensions, you can copy all files (such as "free format". DB ","free format. MB "and" Freeform Project Team ". DB ") with" Start ".. \ Aerospace Information \ Anti-counterfeiting Accounting \ Database \ Default \ Work" to the extension of the corresponding directory.
2) Do a good job of data backup.
Do a good job of daily backup of the system in daily use. If the operating system and software need to be reinstalled for some reason in the future, the data file may be overwritten. A good backup will help to restore the print format quickly.
How to Distinguish the Authenticity of VAT Invoices There is a tax-related inquiry in official website, and the invoice inquiry of the local state taxation bureau can be used to find the authenticity of invoices. If the invoice is issued through the anti-counterfeiting tax control system, you can log on to the invoice inquiry platform of People's Republic of China (PRC) State Taxation Bureau for input inquiry: inv-veri.chinatax.gov./.
How to distinguish between true and false VAT invoices, mainly from the following four aspects.
1. See if there is an "invoice producer seal"
It is oval, with the words "National Unified Invoice Producer Seal" engraved on the upper ring, "XX Tax Bureau Producer" engraved on the lower ring, and the full name or abbreviation of the province or city where the national tax and local tax authorities are located engraved in the middle. The font is block letters, printed in red, and overprinted in the center of the invoice header;
2. See if there is prismatic water-printed paper at the bottom of the invoice. If there is no prismatic water-printed paper, it is a fake invoice;
3. Use the invoice anti-counterfeiting identifier.
Look at the invoice producer seal and invoice serial number to see if anti-counterfeiting ink is used. If anti-counterfeiting ink is used, it will show red fluorescence. If you don't use it, you can't see it under the invoice anti-counterfeiting identifier.
4. See if the company issuing the invoice is consistent with the company stamp on the invoice. If it is inconsistent, it is an illegal invoice.
Characteristics of special VAT invoices;
First, both invoices and deductions are printed with watermark patterns. That is, there are two groups of four standard tax micro-patterns, with pinyin letters "SHUI" and "tax" in the middle. Check the back of the special invoice and deduction, and you can see the waterproof print pattern.
Second, there are red fluorescent anti-counterfeiting signs. The ticket heads in the invoice coupon and the deduction coupon are overprinted with the national unified invoice producer seal, printed with red fluorescent ink, and reflected magenta under the irradiation of the ultraviolet money lamp invoice discriminator.
Third, there are colorless fluorescent anti-counterfeiting signs. That is, the words "supervised by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China" and the patterns on the left and right sides are overprinted with colorless fluorescent ink between the invoice and deduction, which is invisible to the naked eye, and the invoice recognizer has a different color or red fluorescence reaction when irradiated with ultraviolet lamp.
How to distinguish between true and false VAT invoices? 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. You can take the invoice to the competent tax collection department or ticket department of the billing unit and ask them to help you identify the authenticity. Generally speaking: 1. 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. 2. If your invoice is original, you can only read paper. The real ticket paper is thin, tough, with clear watermark and good lead printing quality. The manufacturer's seal at the top is brightly colored. 3. If you don't bother, call the other tax bureau to ask. The tax number is on the invoice special seal at the bottom of 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. Special VAT invoice: Special VAT invoice: The authenticity of the invoice can be identified by the following methods: (1) The font of the invoice name and text content is italicized; (two) after normal copying, the text displayed on the invoice is purple; (3) The number of each invoice is 8 digits, and the font is neo-Gothic; (4) The position of the amount in words column of the invoice adopts the printed color bar of the invoice body. 1. Identification of the authenticity of the special VAT invoice: 1. From the appearance, it has the following two characteristics: 1, red fluorescent anti-counterfeiting logo or miniature letter anti-counterfeiting logo, and the double solid line below the words "special VAT invoice" in the invoice couplet and deduction couplet consists of miniature letters. Among them, the upper line is the initials of Chinese characters such as "Special VAT Invoice", and the lower line is the initials of Chinese characters such as "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Producer". The inner ring of the invoice supervision seal consists of the first letters of several groups of Chinese pinyin letters, such as "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Supervision", that is, "GJSHWZJJZH". You can see it clearly through a high magnification magnifying glass. 2. The special VAT invoice number is printed with special-shaped number font. Second, the VAT anti-counterfeiting tax control system can play an anti-counterfeiting role. VAT anti-counterfeiting tax control system is a powerful means to strengthen the anti-counterfeiting function of special invoices and avoid collecting false invoices. When an enterprise purchases special invoices from the tax authorities, it needs to hold a tax-controlled IC card issued by the tax authorities. The tax authorities register the starting and ending range of invoices purchased by enterprises on their tax-controlled IC cards through the enterprise issuance subsystem, and at the same time register the flow information of these invoices in the enterprise issuance subsystem. In this way, the tax authorities have mastered the important information about the use of special invoices in invoice issuance. It is convenient to strengthen control and management. In the process of invoicing, the encryption function provided by the anti-counterfeiting invoicing subsystem is used to transfer the main information on the invoice (including invoicing date, invoice code, invoice number, tax registration number of buyers and sellers, amount and tax amount, etc.). ) encrypted to form an anti-counterfeiting electronic password (also called ciphertext) printed on the invoice, and all the information used for encryption is recorded in the black box of the golden tax card.
Suspecting that the VAT invoice 1 is illegal does not mean that you are illegal, but that the dealer selling the computer is illegal. According to the Measures for the Administration of Special VAT Invoices, general taxpayers may not issue special VAT invoices when selling taxable items to consumers. Therefore, if the dealer who sells computers gives you a special VAT invoice, then he is illegal!
Of course, if you buy a computer in the name of a relative company, it is reasonable for the dealer who sells the computer to issue you a special VAT invoice!
2. If you buy non-fixed assets with a value of less than 2,000 yuan instead of a computer, it is illegal for your relative company to use the special VAT invoice provided by you to offset the VAT. According to Guo Shui Fa (1997) 134, the payer uses the special VAT invoice falsely written by others to deduct the tax from the tax authorities, so as to achieve the purpose of tax evasion.
The computer you bought is a fixed asset in the enterprise, and your relative company can't use it to deduct the value-added tax! But when calculating enterprise income tax, you can deduct the depreciation expense of its fixed assets!
In a word, it is better not to take this road. I hope the answer will help you!
As for the VAT invoice and tax refund, "the company name on the business license" is enough, and the key is the brand.
About the crime of purchasing VAT invoices? According to Article 208th of the Criminal Law, whoever illegally purchases special invoices for value-added tax or purchases forged special invoices for value-added tax shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan.
Whoever illegally purchases special VAT invoices or purchases forged special VAT invoices and falsely issues or sells them shall be convicted and punished in accordance with the provisions of Articles 205, 206 and 207 of this Law respectively.
Attachment: Article 205 of the Criminal Law, whoever falsely issues special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount of falsely making out taxes is huge or there are other particularly serious circumstances,
He shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan, or his property shall be confiscated.
Whoever commits the acts mentioned in the preceding paragraph to defraud the state of tax, if the amount is especially huge and the circumstances are especially serious, thus causing particularly heavy losses to the interests of the state, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
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 or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.
Article 206 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 amount is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined 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.
Whoever forges or sells forged special invoices for value-added tax, if the quantity is especially huge and the circumstances are especially serious, thus seriously disrupting the economic order, shall be sentenced to life imprisonment or death, and his property shall also be confiscated.
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.
Article 207 Whoever illegally sells 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, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the number is huge, 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.