Identification And Inspection Of Invoices (1)

It is the regular work of economic law supervision to identify invoice by ten methods.

Judging the authenticity of invoices is a necessary business skill for economic law supervisors.

To examine and judge the authenticity of invoices, we must have a deep and meticulous spirit and a high sense of responsibility. We should carefully analyze the forms, contents, phenomena and essence of invoices, be good at exploring problems, distinguish false and dispel doubts, and see what is known.

The specific method is: (1) to examine the validity of invoice.

There are different invoice formats in different periods. Invoices are not changed regularly. If we find that the old version of invoices is overdue, we should check the situation and decide if there are any problems.

For invoices depends on whether they are printed clearly, whether there is any mistake or leakage, and distinguish between authenticity and falsehood.

Check and compare the new and old degree of the invoice in the same period, see if it belongs to the used invoices that have been disused, and make false and take out the reimbursement.

(two) examine the handwriting of the invoice.

Look at the invoice form, the date, the name, the quantity, the unit price, the amount of writing, the stroke, the fine and indentation of the stroke.

There are useless chemicals fade, use eraser, small knife scraping and other alteration marks.

(three) review the duplication of invoice.

See if the color of the duplicated handwriting is the same.

Both the front and the back of the invoice should be carefully examined to see whether the duplication should conform to the actual situation of copying.

There are traces of partial duplication on the back.

If the second invoice of the invoice is not duplicated, it will be filled with pen or ballpoint pen.

(four) check whether the invoice is filled out or not.

When the enterprises designated by the tax authorities print and bind invoices, the vertical and horizontal ranks of the couplet are aligned and have a fixed position.

If there are abnormal movements in the handwritten notes of the invoices, there may be problems.

(five) check the contents of the invoice.

To see whether the invoice, reimbursement couplet's desk, time, quantity, unit price and amount are complete; see whether the name of the invoices is specific, correct and clear, such as the name of the class, such as production supplies, office supplies, electricity, general merchandise, miscellaneous products, and local products, and the amount is large.

(six) to examine whether the name of the goods is the distribution scope of the ticket unit.

Such as the home electrical maintenance department, the processing Department of the invoice, the name of the article is coal, obviously there are problems.

(seven) check whether the name of the ticket unit matches the name of the delivery unit or the receiving unit.

(eight) check whether the name of the purchasing unit is identical with the name of the actual receiving unit or the unit of payment.

(nine) to examine whether the same supplier, especially the individual industrial and commercial household, has invoiced different units.

(ten) check invoice numbers.

See whether the invoice of the same unit is reimbursed many times in a unit, and its invoice number is connected in sequence, but the time is reversed.

In order to find out the problems, the first thing is to investigate the whereabouts of the objects after the invoice is reimbursed. Two, we must investigate whether the invoice reimbursement unit of the purchase payment unit is in line with the invoices of the invoicing unit, the invoice collection unit, the bank account book, the cash bank account, the goods name, quantity, single price and amount of the physical ledger.

Whether the investigation is out of thin air, stealing, changing flowers, and replacing the peach with the dead is the only way to find out the truth.