I. Invoice Style
(1) Check whether the invoice code (number in the first line) is 12 digits and whether the invoice number (number in the second line) is 8 digits. Guoshuihan [2004] No.521-Notice of State Taxation Administration of The People's Republic of China on unifying the classification codes and invoice numbers of general invoices nationwide. In order to ensure the smooth connection between the old and new classification codes and invoice numbers, the national unified classification code and invoice number were activated on July 2004 1, and the old classification code and invoice number were deactivated on February 65438+February 3, 2004/(unless otherwise stipulated by the State Administration). All localities can determine the specific opening and closing time within the alternate period stipulated by State Taxation Administration of The People's Republic of China, and report to State Taxation Administration of The People's Republic of China for the record. Jing Guo Shui Fa [2004] No.568 —— Notice of Beijing Municipality on Forwarding the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Unifying the Classification Code and Invoice Number of General Invoices in China. Beijing Municipal Taxation Bureau began to use the national unified classification code and invoice number in July 2004 1. From June 65438+ 10/day, 2005, all ordinary invoices without national uniform codes and numbers will be printed. Zhai Jing Shui Piao [2005] No.259-Notice of Beijing Local Taxation Bureau on Issues Related to Enabling the National Uniform Invoice Classification Code and Adjusting the Invoice Layout According to the spirit of State Taxation Administration of The People's Republic of China's instructions, the implementation time of enabling the National Uniform Invoice Classification Code and Invoice Number and replacing new invoices is set as July 1 day, 2005. The deadline for the use of all existing unified invoices is June 30, 2005.
(2) Check whether the first eight digits of the invoice code conform to the compilation rules of the General Classification Code of Invoices (hereinafter referred to as the classification code), that is, 12 Arabic numerals. From left to right, the number 1 is the code of the State Administration of Taxation and the Local Taxation Bureau, 1 is the State Administration of Taxation, 2 is the Local Taxation Bureau, and 0 is the General Administration. sequence
2、
3、
4, 5 digits are the area code (city, city), subject to the unified code of the national administrative region, 0000, Beijing area 1 100. sequence
6 digits and 7 digits are year codes (for example, 04 stands for 2004). Refers to the printing year of the invoice, not the use year of the invoice, which can be used across years. The eighth place is the unified industry code, in which the national tax industry is divided into: 1 industry, 2 commerce, 3 processing and repair industry, 4 acquisition industry, 5 hydropower industry and 6 others; Classification of local tax industry: 1 transportation industry, 2 construction industry, 3 finance and insurance industry, 4 post and telecommunications industry, 5 culture and sports industry, 6 entertainment industry, 7 service industry, 8 intangible assets transfer industry, 9 sale of real estate, 0 means other. Example: Obtain the general invoice of Beijing industrial enterprises, and the invoice code should be11100061xxx; Ordinary invoices of commercial enterprises in Beijing, the invoice code should be11100062xxxxx.
(3) Check the printing position of various numbers. Invoice code, invoice number, password and information code are uniformly printed on the upper right corner or just above the invoice, and the order is: the first group is invoice code, the second group is invoice number, the third group is password and the fourth group is information code. (Note: Invoice code and invoice number are invoice items that must be printed according to the national unified requirements, while password and information code are not invoice items that must be printed according to the national unified requirements, but only invoice items that must be printed according to Beijing local tax invoices. )
(four) to review whether the printing specifications of the classification code (that is, font, height, width and spacing) are consistent with the printing specifications of the invoice number.
(five) to review other matters.
1. When obtaining "Special Invoice for Beijing Service Industry, Entertainment Industry, Culture and Sports Industry" and "Special Invoice for Beijing Quota", check whether there is barcode printing under the information code.
2. When obtaining the ordinary invoice of Beijing State Taxation Bureau, check whether the copy of the invoice is printed with the words "Beijing State Taxation Bureau" for reference:
1, Guoshuihan [2004] No.5265438 +0- Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on unifying the classification code and invoice number of general invoices nationwide.
2. Guo Jingshui Cold [2004] No.568-Notice of Beijing Municipal State Taxation Bureau on Forwarding the Notice of State Taxation Administration of The People's Republic of China on Unifying the Classification Code and Invoice Number of General Invoices in China.
3. No.259 [2005] of Jingdi Tax Ticket-Notice of Beijing Local Taxation Bureau on Issues Related to Enabling National Uniform Invoice Classification Code and Adjusting Invoice Layout
4. Guoshuihan [2005] No.218-Notice of State Taxation Administration of The People's Republic of China on Defining the Meaning of Year Code in Ordinary Invoice Classification Code.
Second, the contents of the invoice.
(a) to examine whether the handwriting and seal of the invoice are clear and legible.
(2) Check whether the payer of the invoice is the full name of the company. Before August 3, 20041,the full name or abbreviation of the enterprise can be issued in the process of checking the payer of the invoice. On August 3rd, 2004, KLOC-0, Beijing Local Taxation Bureau issued a notice regulating the issuance of ordinary invoices (Jingdi Tax Ticket [2004] No.439), which put forward stricter requirements for the issuance of payers: the full name of the payer must be filled in truthfully, and the full name of the payer should not be replaced by abbreviations or other words and symbols.
(3) Check whether the items filled in the invoice are complete, whether the commodity name, specification, unit, quantity, unit price, amount and filling date are all filled in, and whether there are many kinds of commodities that cannot be listed on the invoice, and whether a detailed list confirmed by the billing unit is attached. It should be noted that when reviewing quota invoice, it is important to pay attention to whether the date is accurate and whether there is a date.
(four) to examine whether the contents of the invoice are true.
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2. The content of the audited invoice is different from that of the attached annex, and the attached annex naturally has different requirements.
(1) If the content is "conference fee", check whether there is proof of conference fee. The certification materials of meeting fees shall include: meeting time, place, participants, content, purpose, fee standard, payment voucher, etc.
(2) When the content is "office supplies" or "food", check whether there is a detailed list provided by the seller, and trace back whether the warehousing acceptance and picking procedures are handled according to regulations after purchasing (purchasing).
(3) When filling in the service fees such as "consulting fee", "consulting fee" and "venue rental fee", check whether relevant contracts are attached.
(4) If the content is "gift", check whether it is included in the business entertainment expenses and whether it is attached with the tax payment certificate of withholding personal income tax.
3. Check whether the invoice is issued at one time and whether there is a situation of "big head and small tail". According to Guo Han [1993]No. 174-"Reply of the State Council on the Measures for the Administration of Invoices in People's Republic of China (PRC)", when issuing invoices, units and individuals must fill them in numerical order, with complete items, true contents and clear handwriting, all of which are copied and printed at one time, and the contents are completely consistent, with invoices attached.
4. Check whether the invoice has a serial number, so as to achieve the purpose of "dividing the invoice amount into several parts". We can verify the authenticity of the invoice content by checking the rationality of the invoice content, the type of invoice and seal, the rationality of the invoice and its attached attachments, whether the invoice is issued at one time, and whether the invoice has a serial number. File reference:
1, Zhai Jingshui Piao [2004] No.439-Notice of Beijing Local Taxation Bureau on Standardizing the Issuance of Ordinary Invoices.
2. Beijing Local Taxation Bureau [2000] No.445-Notice on Printing and Distributing the Measures for Pre-tax Deduction of Income Tax of Local Enterprises in Beijing
3. Guoshuihan [2003] No.230-Notice of State Taxation Administration of The People's Republic of China on Forwarding the Notice of the Central Commission for Discipline Inspection on Resolutely Stopping Reimbursement of Public Funds with Fake Invoices.
4. No.259 [2005] of Jingdi Tax Ticket-Notice of Beijing Local Taxation Bureau on Issues Related to Enabling National Uniform Invoice Classification Code and Adjusting Invoice Layout
5.No. Zhai Jingshuige [2000] 1 13-Notice on Forwarding the Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Individual Income Tax.
Third, the identification method of fake invoices In our audit process, we also encountered many fake invoices. The identification of fake invoices mainly depends on experience, but there are also some methods. According to the characteristics of Beijing local tax invoice, teach you a quick method-reading and scraping query.
(1) Look at the invoice classification code and invoice number, and the depth, size and font of the number should be consistent; On the contrary, it is likely to be a fake invoice. Look at the characteristics of the invoice style, such as the "Beijing National Tax" shading of the national tax invoice and the "bar code" of the local tax quota invoice.
(2) Scratch the password area and prize area. The password area and scratch-off area of the regular invoice can be scraped off, and the password displayed after scraping off the password area should be unique and will not be repeated; If the password area and the scratch-off area cannot be scratched, or the passwords displayed after scraping off the password area are repeated, it can be considered as a fake invoice.
(3) Check that most of the current invoices are information anti-counterfeiting invoices. There are many places on the back of the invoice: "Please scrape off the password layer to identify the authenticity, and enter the XX-digit invoice number and password in turn. Log on to the website of XX Taxation Bureau or the voice service hotline 12366 for enquiry. " If yes, you can inquire according to the method written on the invoice to identify the authenticity of the invoice.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.