Invoice Recognition Method For VAT Invoices

At present, domestic invoices are divided into VAT invoices, VAT invoices, general machine invoices, quota invoices, etc. the invoice types and invoice styles of different provinces and cities will be different.

Because VAT invoices are generally certified, the existence of problem invoices is not very common.

VAT regular invoices are not accessible to many provinces and municipalities. Some can only check the direction of flow. Even though some provinces and cities can find them, there is no amount of time for invoicing in the system, and so on, and the invoice receipts can not be guaranteed.

The harm of problem invoices is not covered here.

To judge the authenticity of invoices, we must uphold a creed: false is not true, really false.

Through several years of accumulation, here are some basic ways to help you determine whether there is any problem with VAT invoices.

1, fake invoice.

The invoice itself is forged.

2, true invoice, invoice is not standardized.

For example, the name of the paying party is wrong, the name of the goods is not within the scope of the drawer's business, for example, the 17% tax rate should be set, the tax rate on the coupon is 6%, 3%, 0, etc.

3, true invoice, non tax control system issued.

That's what you often talk about.

This kind of.

Two, general recognition method

The following methods also apply to the identification of other kinds of invoices.

1, whether the basic information is correct.

For example, the name of the payment unit, the tax number is correct, the invoice code, the invoice number and the receipt unit and the tax number and the invoice special chapter are consistent, the capital amount and the lower case amount are consistent, the location of the corresponding information of the invoice and the location of the printing of the invoice and so on.

2, on the website query.

Generally to the local tax bureau website or the local tax bureau website can be inquired, but here is to note that not all invoices can be found online, and even if the online check is true invoice, it may also be a problem invoice.

If the financial personnel themselves scratch the password area, and confirm is the first query, if the online query results are second times, the first dozens of queries, etc., are all problem invoices.

3, "tax" can be discolouration.

Some types of invoice tax can be lost at temperatures above 35 degrees and above.

4. The invoice supervision chapter is made up of characters in some kinds of votes, not solid lines.

However, we should pay attention to this problem. Some invoices are solid lines. If the line of a certain category of invoices is composed of characters, we must pay attention to the fact that there are solid lines.

5, most of the invoices are printed on the back to identify the true and false methods.

(in view of the fact that this paper uses a simpler method to identify, the recognition methods of magnifying glass and violet light are not described here.

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6, whether the invoice name or business item is in line with the business scope of the drawer.

If it is not certain, especially the first cooperation company, you can ask the other party to provide a copy of the business license copy, or to inquire the business unit of the other unit to the enterprise credit information publicity system.

The address is http://gsxt.saic.gov.cn/.

7, after the business is changed, will the invoice be issued as a national tax or a local tax.

I have received the invoice of the telecommunications industry of the local tax system issued by the other company after the camp changed to increase.

8, if invoices are purchased invoices or invoices made by others, although finance does not want to have such a situation, but in this case, we must be highly vigilant. Under such circumstances, the ratio of problem invoices is larger.

Once a unit has made money out of the company account to pay some employees' bonuses and so on, the invoices will be reimbursed, the invoice is true, but the other party has been secretly abandoned. Later, the Inland Revenue Department found the unit by the way of finding a good job. The 400 thousand issuing tickets of the unit can not enter into the cost, and pay the enterprise income tax and pay late fees.

Basic knowledge: at present, there are two suppliers of billing system for national tax, space Golden Tax and Bai Wang Jin. There are some differences between the invoices issued by these two systems.

For VAT invoices,

1, invoice upper left corner, the space Golden Tax System invoice is checked with the check code, the system is invoiced with the machine number, and the check code of the invoice is in the remarks column.

This is a very important distinction.

2, the invoice password area of the space golden tax system is 84 or 108, and is six corner star.

The invoice code area is 112, and it is five pointed star.

3, the invoice recognition number of taxpayers and the spacing of letters are larger than that of Bai Wang Jin.

4, there are differences in the invoice font of the two systems.

Specific identification methods:

As mentioned above, some provinces and cities can be found on the Internet, such as the website of Beijing's IRS. Some provinces and municipalities are not allowed to do so.

Because the VAT invoice is difficult to query, the observation method is still very effective, and almost all the problems identified by this method are returned successfully.

We assume that the premise of the judgment is that the location of the printed password is appropriate in the password area. If it is not appropriate, it is equivalent to printing the overall misalignment of the invoice face. It can also be judged by comparing the following methods.

1, the invoice must have check codes or machine numbers on the upper left corner of the invoice.

2, the date of the invoice is almost the same as that of the printed "invoice date", almost in the same line.

3, the invoice code area of the space golden tax system is six horns. The invoice password area of the Wang Wang Fu system is five pointed star.

4, the identification number of the purchaser and the seller taxpayer is not aligned with the other three lines, but is the beginning of the 1 character position.

5, the name and specification of the goods should be aligned with the left side of the grid.

The amount and tax are aligned with the right side of the grid.

6, the total amount of tax and the total amount of tax should be larger than the amount specified above and the size of the tax amount. This is the same as the lower case number of the total price tax.

7, the total value tax is combined together, and there is no distance between them, and the two lines are perpendicular.

There is a distance between capitalized Chinese characters.

8, the sign should pay attention to the appearance, false invoice and the true invoice is inconsistent.

9. The distance between the taxpayer identification number issued by the spaceflight golden tax system is larger than that of the Bai Wang Jin Fu.

10, the payee, the rechecking and the drawer should all keep to the left.

11, many problems invoice invoice font font size is inconsistent with the true invoice.

12, for questionable invoices, can not be judged or confirmed bad, we must compare with the real invoice, careful observation, there will be flaws.

It is not all the above items that are satisfied with the invoice, but only one part can be confirmed.

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