Fake invoice: that is, an invoice printed or forged privately;
False invoicing behavior: refers to invoices with true and false contents, including big heads and small tails, flexible invoices (column confusion), invoices with excessive amounts, smearing and altering, making things out of nothing, etc.
Apply for invoice: that is, apply for invoice, fill in and declare by yourself.
The methods for identifying the authenticity of invoices are as follows:
First, observation and identification methods
Step 1: Look at the paper of the invoice first. The new version of ordinary invoice is printed on paper with anti-counterfeiting watermark. Put the invoice in the sun, you can clearly see the diamond-shaped watermark pattern, in which the word "SW" is in the diamond. As shown in the figure.
Step 2: There is an oval red "Invoice Producer Seal" in the center of the invoice. The outer ring line of this chapter is a common thick red line, but the inner ring line is printed by miniature technology and consists of several groups of initials of Chinese pinyin, namely "GJSHWZJJZH". You can see it clearly through a high magnification magnifying glass.
At present, fake tickets can't do this.
Step 3: Check whether the seller's official seal is stamped below. Otherwise, the invoice is invalid.
Step 4: Whether the basic information of the ticket is correct. Whether the payer's name and tax number are correct; Whether the machine-printed invoice code, invoice number, payee and tax number are consistent with the special invoice seal, whether the amount in words is consistent with the amount in figures, and the filling position of the corresponding information of the invoice is quite different from the printing position of the invoice itself.
Second, professional tool identification method: use special identification pen for infrared laser to identify.
Real tickets are printed on special paper. Under the irradiation of ultraviolet rays, luminous metal bars will appear on the face of real tickets every once in a while, while fake tickets do not have such luminous metal bars under ultraviolet rays. ; And there will be purple nails scratched on the back of the invoice
3. Telephone enquiry method: tax service hotline (area code+12366)
There are "invoice code" and "invoice number" in the middle of the invoice, and some have "password". Call the local tax authority to check the authenticity of the invoice, and enter the "Invoice Code", "Invoice Number" and "Password" to check.
4. Website query: Look at the name of the invoice and indicate "XX VAT general (or special) invoice", and "XX" is the name of the province. If the invoice name is "General VAT Invoice of Guangxi Zhuang Autonomous Region", you can log on to the website of Guangxi State Taxation Bureau, enter the invoice code and invoice number, and inquire whether there is an invoice with this number. The national tax and local tax departments of all provinces have established websites to provide invoice inquiry functions. As long as it is a genuine ticket, any VAT invoice and business tax invoice can be found on the website.
No fake invoices can be found online.
It should be noted that querying the invoice through the website can not only identify the authenticity of the invoice drawer, but also confirm whether the ticket is "genuine". If the invoice is true, the drawer written on the ticket face is Company A, but the website query results show that the invoice was purchased by Company B, indicating that although the invoice itself is true, the contents issued are false, which is an illegal invoice and cannot be used for financial reimbursement.
Verb (abbreviation of verb) mobile phone detection
A new "Internet plus tax" application square-mobile phone application (address: its.chinatax.gov/taxboxserver/taxdownload/list) has been set up in the tax service column of official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), which contains P mobile phone software.
Identification of intransitive verb VAT ordinary invoice
As mentioned above, special VAT invoices are generally certified, and the existence of problem invoices is not common.
However, because many provinces and cities can't query ordinary VAT invoices, some can only query the flow direction. Even if some provinces and cities can find it, there is no billing time in the system, so there is no guarantee that the invoices received are free from problems, which brings great trouble to financial personnel.
Problems existing in ordinary VAT invoices;
1, fake invoice. The invoice itself is forged.
2. Real invoices, which are not standardized. For example, the name of the payer is wrong, and the name of the goods is not within the business scope of the drawer. For example, the tax rate should be 17%, and the coupon rate should be 6%, 3%, 0, etc.
3. Real invoices are issued by non-tax control systems. That is, people often ... >>
Question 2: How to distinguish the authenticity of an invoice? Is the VAT invoice true or false? There are three basic methods: first, reading papers; The second is to look at the financial chapter; The third is to look at the quality of printed tickets.
Consumers can adopt the following methods when identifying true and false invoices:
1, true and false control method. Compare the suspicious invoice with the real invoice, and carefully observe the differences in paper, font and ink between the two invoices. Real invoice paper adopts special invoice paper (special anti-counterfeiting paper) stipulated by the whole country, and the "National Unified Invoice Producer Seal" is overprinted with special color fluorescent ink. Paper is brittle and tough, and it should feel elastic. The ink is soft and bright, and the embedded diamond watermark has no traces of external pressure from both sides. Transparent, round lines, clear handwriting, appropriate word spacing and fine printing. The fake invoice paper is smooth, hard and brittle, soft and brittle, and the diamond watermark seems to be drawn with a solid line through the light, which has no transparency. From the back of the paper, the lines of the diamond logo have traces of external force suppression. The ink color is dim and the deviation is large. The handwriting is vague, the spacing between words is out of proportion, and it is shoddy.
2. The real invoice is printed with brown ink, the producer seal is printed with red anti-counterfeiting ink, which is orange-red under ultraviolet irradiation, and the fake invoice ink is yellow or brown.
3. Some invoices have no codes, and some invoices are illegible. Or it is inconsistent with the name of the store, and the non-quota invoice anti-counterfeiting logo is too obvious, which may be a fake invoice. If you get such an invoice, you can go to the tax authorities for appraisal. In addition, operators usually don't stamp fake tickets with a financial seal that matches their business name, and the seal is rather vague and deliberately unclear.
4. Look at triplicate: the basic invoice is triplicate. The first copy is a stub copy, which the drawer keeps for future reference; The second copy is the invoice copy, and the payee is the original voucher for payment or collection; The third link is bookkeeping, and the drawer is the original voucher for bookkeeping. In the ordinary invoice, quota invoice's copy is generally a single copy in triplicate, and the first copy is a stub copy; The second copy is invoice copy; The third link is the bookkeeping link. The color of ordinary invoice is: the first copy is black and white; The second copy is special invoice paper, which is brown; The third type is white paper, and the words are reddish. Other conjunctions can be added or subtracted as needed, and the color of each conjunctions can be arbitrary, but not the same as that of one, two or three conjunctions. Generally, it is necessary to obtain invoice reimbursement.
Inquiry method of ordinary invoice:
(1) You can log on to the tax website through the Internet, visit the general invoice query column, and enter the invoice code and invoice number of the general invoice according to the prompt of the website, so that you can quickly find out the authenticity of the general invoice in your hand and the issuing unit of this invoice.
(2) Take the ordinary invoice that needs to be identified to the invoice management department of the local tax authority, and the staff will identify it.
(3) In some places, you can call the tax bureau at 12366 (area code+12366).
Question 3: How to distinguish the authenticity of machine-printed invoices should be carefully examined. At first glance, the printed color shows that the real invoice has bright color, clear texture, uniform font spacing, complete tax authority name and moderate position; Second, look at the invoice code. The code 1 is a local tax code that distinguishes countries, 2 to 5 are area codes, 6 and 7 are year codes, and 8 is an industry code. The invoice code should be consistent with the economic activity represented by the invoice; Third, depending on whether the seal is clear and complete, the units that issue fake invoices are often unwilling to stamp or deliberately blurred.
Second, be sure to touch it carefully. When you touch the paper, the real invoice paper is delicate, elastic and tough, while the fake invoice paper is rough, fragile, thin and easily broken. Second, touching the number, the real invoice number is generally code-sprayed, which feels uneven and has a fine graininess, while the fake invoice number is generally printed, which feels smooth or bulging and lacks matte texture; Three, touch the special sign, the temperature-sensitive color-changing sign of the real invoice changes color obviously after touching, and the fake invoice remains unchanged.
Third, there must be a fine nucleus. Check the logical relationship between the invoice date and the ticket number, and check whether there are cases where the invoice date is later and the ticket number is earlier, or the invoice date is earlier and the ticket number is later, or the invoice date is far apart but the ticket number is continuous or close; Check the contents of the two nuclear invoices, whether there is any situation that the name of the goods is unknown, the total value is patched together, the specifications, unit price and amount recorded are abnormally high or low, and the quantity is abnormally high or low. Check whether the cash account has been booked, whether there is a surplus in cash counting, and whether the physical inventory and consumption are consistent with the invoice quantity.
Fourth, be sure to check it carefully. First, online and telephone inquiry, through the website or telephone of the tax authorities, you can inquire about the issuing time, issuing unit and whether the ticket is invalid; The second is door-to-door inquiry. If the invoice content and seal are vague, and the invoice of the same company has been used for many times or is suspected to be a cloned invoice, you can check the invoice stub with the tax department; The third is to visit and discuss. If the contents of the invoice involve training fees, conference fees, repair fees and business entertainment fees, you can visit the forum to verify whether the economic business is true and whether the amount is consistent.
Question 4: How to distinguish the authenticity of quota invoice and the issuing unit of this invoice? (2) Take the ordinary invoice that needs to be identified to the invoice management department of the local tax authority, and the staff will identify it. Or: the anti-counterfeiting watermark paper can be used according to the special invoice of tax-controlled cash register, ordinary quota invoice and scratch prize quota invoice, with obvious diamond watermark "SW" on the front and back. 2. Create the first line of the common invoice header. ...
Question 5: How to identify the authenticity of an invoice can be found in Tax official website. If the collection date inquired by official website is August 2009, it is ok to reimburse 20 1 1 in May, because there are no overdue and old checks. If the query has "Old Check Date" and the old check date is April 20 165438, it cannot be reimbursed. Because the reimbursement in May and the old invoice with the inspection date in April are equal to the overdue invoice.
Explain what the old inspection date means: if there is an invoice, I will temporarily set it as "hand-torn ticket" The old inspection date was May 20 1 1 year, but it will not be reimbursed until June 20 1 1 year, so the torn tickets cannot be used and must be reimbursed or used before the old inspection date. To put it bluntly, the old inspection date means that the taxpayer tore the invoice with all his hands and then got a new invoice at the tax office. If he receives a new invoice, it means that the old invoice has been used, but the tax registration confirms that the invoice previously received by the taxpayer has been used up. Do you think it's normal that the old inspection date is after the reimbursement? The answer is definitely not normal.
If you always show the "date of receipt" when you query invoices in official website, even if he comes to submit an expense account in May, 20 1 1 is ok, because his invoices are still within the normal service life and have not been checked. As long as it has not been inspected, it can be reimbursed at any time.
Question 6: How to distinguish the authenticity of VAT invoices? You can view billing information, billing personnel information, special seal for invoices, bills and so on. , and whether the invoice code, invoice number and invoice information of the printing plant on the invoice are consistent with the invoice of the tax bureau where the goods are received, and whether the number on the invoice is consistent with the number segment of the receiving unit.
Question 7: How to distinguish the authenticity of ordinary VAT invoices? Ordinary invoices have the following characteristics: invoices produced by provincial state taxation bureaus are stamped with oval invoice seals, while those produced by local taxation bureaus are stamped with circular invoice seals, with the words "National Unified Invoice Producer Seal" engraved on the upper ring, the words "State Taxation Bureau Producer Seal" or "Local Taxation Bureau Producer Seal" engraved on the lower ring, and the full name or abbreviation of the place where the tax authorities are located in the middle. The font is block letters, and the invoice producer seal is printed in the center of the invoice header. The invoice producer stamp is proof of identity. 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.
Question 8: How to identify the authenticity of ordinary 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 stamp of the payer's duty-paid invoice, which has the taxpayer identification number, 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.
Question 9: How to distinguish the authenticity of local tax invoices? There are ways to verify the authenticity of the local tax invoice ... there are watermarks, temperature-changing ink ... or you can log in to the online address on the back. If there is no hint on it, it is probably fake. ...