Inspection Of Authenticity Of Invoices

   　鑒別發票十法

Reviewing invoices is a regular job of economic legal supervision.

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 methods are:

(1) to examine the effectiveness of invoices.

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.

Review and compare the old and new invoice of the same period to see whether it belongs to invoices which have been abandoned for a long time, and resort to fraud.

(two) examine the handwriting of invoices.

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 invoices.

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 the invoice to fill in the handwriting.

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) review the contents of 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) to examine whether the name of the ticket unit is in conformity with the name of the delivery unit or the receiving unit.

(eight) to examine whether the name of the purchasing unit as written by the invoice desk corresponds with the name of the actual receiving unit or the unit of payment.

(nine) whether the invoices of different units are examined by the same supplier, especially the individual industrial and commercial households.

(ten) review 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.

For the above problems, we must 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 bookkeeping Union, the cash bank account, the physical item ledger, the name, quantity, unit price and amount.

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.

　　真偽檢查法

I. the identification method of ordinary invoices: the invoice supervision chapter is an important legal sign to identify the authenticity of invoices.

The invoice of the new edition of the new invoice issued by the whole nation is elliptical, and the upper ring engraving the word "national uniform invoice supervision chapter". The next ring engraving the words "* * Inland Revenue Bureau", the middle name is the complete name or short name of the state tax and local tax authority's place, the typeface is in block letters, the printing color is red, the ultraviolet lamp is orange, and the fluorescence reflects that the overprint is in the center of the invoice couplet.

From the identification of "SW" in the invoice couplet, identification of anti counterfeiting ink is used to identify whether it is a unified anti-counterfeiting ink.

These anti-counterfeiting measures are also important basis for identifying the authenticity of invoices.

Two. Identification methods of VAT invoices: in order to identify the authenticity of VAT invoices, we should first understand their anti-counterfeiting measures, and then adopt a specific review method to identify their authenticity.

Check the invoices and couplet of VAT invoices in light of the light to see if it is necessary to use the State Administration of Taxation to uniformly print the special anti-counterfeiting paper with watermark pattern.

The colourless and coloured fluorescent counterfeit mark "SW" was identified by ultraviolet lamp and invoice identifier.

Three. Comparison check invoice Law: check the actual use of invoice units with the invoice purchase book and the situation of invoicing, check private printing invoices, lose invoices, borrow invoices, invoke invoices, invoke invoices, use invalid invoices, and fill in invoices beyond the scope of operation.

　　四、票面邏輯推理法：根據發票各個欄目所列的內容之間、發票與用票單位有關經濟業務之間的關系進行分析審核，從中發現問題。發票所列各項內容之間，有其內在的邏輯關系和規律性，如果違背了這些規律，就說明發票存在問題。如增值稅專用發票中購銷雙方的名稱與稅務登記號有著直接的對應關系;根據銷售貨物或勞務的名稱可以確定適用稅率;根據計量單價、數量、單位、金額、稅率和稅額之間的邏輯關系可以推斷金額和稅額的計算有無錯誤等。發票與企業的購銷業務有著直接的聯系，而購銷業務與企業存貨數量及貨幣資金(包括債權、債務)的增減變化有著一定的對應關系，利用這一邏輯關系就可以審查發票使用有無問題。取得發票的金額與存貨、費用增加額，貨幣資金減少額，流動負債增加額呈同步變化趨勢;填開發票的金額與存貨減少額，貨幣資金或應收債權增加額呈同步變化趨勢。如果企業取得和填開的發票與購銷業務之間的關系違背了上述規律，在數量、金額上的邏輯關系不符，就有可能存在問題，需要進一步審查核實。