Inaccurate invoices disturb the normal order of market economy operations and affect fair competition, leading to a serious loss of state revenue, providing convenience for some acts of corruption. The government auditors are the guardians and “immune systems†of national economic security operations, and auditors are required to perform audits. Master several common methods for identifying false invoices in an effort to curb the buyer’s market and make contributions to safeguarding China’s tax security, safeguarding economic operations, and investigating and punishing illegal crimes.
There are two main sources of false invoices. The first is to use a ticketing unit to actively purchase for fictional corporate costs, to evade taxes or to withdraw funds for setting up “small treasuries,†and second, to passively receive them with ticketing units, with a wide variety of invoices on the market, various forms, reimbursement, or finances. It is often difficult for a person to distinguish authenticity from passive receipt of false invoices for reimbursement of real business.
The author recently found in the audit investigation of a company that the company had acted to account for false invoices, most of which were falsely-assumed award-winning invoices. There is a set of methods available for the identification of such invoices. Here is a summary. As follows, for the majority of auditors and invoice users, unit financial personnel reference.
First, invoice code discrimination
The ordinary invoice classification code is 12 Arabic numerals. Arrange from left to right: The first digit is the country tax code, "1" represents the national tax, "2" represents the local tax, the second to the fifth digit is the administrative region code (such as "3100" represents Shanghai), and the 6-7th is The printing year code, such as "09" represents 2009 printing; the 8th is a unified industry code, among which, the taxation industry is divided into: 1 industrial, 2 commercial, 3 processing repair repair, 4 acquisition, 5 hydropower, 6 Others; Local Tax Industry Classification: 1 Transportation, 2 Construction, 3 Finance and Insurance, 4 Posts and Telecommunications, 5 Culture and Sports, 6 Entertainment, 7 Services, 8 Transfer of Intangible Assets, 9 Sales of Real Estate, 0 Others The 9th-12th digits are detailed invoice type codes. In order to ensure that each invoice number is unique, the province, autonomous region, municipality directly under the Central Government, and the State Planning Bureau of the State Taxation Bureau and the Local Taxation Bureau shall make their own.
When the invoice code layout exists in the following situations, it can be identified as a suspicious invoice: the area code is false, if the area code of the invoice cannot correspond to the geographical name on the invoice seal; the industry code is false, if the invoice code description is used by an industrial enterprise, Invoice stamping is a commercial enterprise; national tax invoices can not be mixed, such as the purchase of office supplies should use commodity sales invoices, such as the use of local tax invoices, this invoice is a false invoice, catering invoices such as the use of tax invoices, but also belong to false invoices. It should be noted that the year code is only the year of printing instead of the usable year. In 2008, the printed invoice can be used across the year in 2009. However, the difference between the year of printing and the year of issue should also be considered.
Second, the network or telephone inquiry method
Now that most provinces' national and local tax invoices are online inquiries, the use of the Internet or telephone to check the authenticity of invoices is a more common method. Through the invoice query section of the national tax or local tax department website, or dialing the tax service hotline 12366, you can verify the invoice issued by the unit, if you can not query or query results do not match the billing unit can be identified as a suspicious invoice.
There are two defects in the query of invoices on the Internet or by telephone. First, this method is suitable for queries with fewer invoices. When the number of invoices is large, the query efficiency is low. Second, only the billing unit can display the billing amount. At present, some illegal companies have issued small amounts of real invoices, and then applied true invoice numbers to copy large amounts of false invoices. Such invoices are still true through the Internet or by telephone. Therefore, when you encounter a large amount of suspicious invoices, you should still compare the billing amount to the tax department.
Third, the appearance of the invoice identification method
Invoice appearance identification method is a relatively intuitive method, but it needs to rely on the experience of auditors. In simple terms, the difference in the appearance of genuine and false invoices mainly has the following aspects.
The paper for true invoices adopts the invoice paper that is uniformly specified by the country, and the paper is firm and tenacious; the shape of the invoice is made into an ellipse shape, and the special colored fluorescent ink is used for overprinting; the ring is engraved with the “National Unified Invoice Producer’s Chapter†type and the lower ring is engraved with “National Produced by the Inland Revenue Bureau or Produced by the Local Taxation Bureau, with the full name or abbreviation of the place where the taxation authority is located in the middle. The font is printed in bold and the printing is big red. The handwriting is printed clearly, the ink is soft and bright, and the spacing is proper; the invoice code and invoice The number number is sprayed, with a sense of depth and three-dimensionality. Inaccurate invoices are often fragile in paper and paper, and the inks are dimly dark in color; writing is ambiguous and word spacing is disproportionate; invoice codes and invoice numbers are printed directly, with no sense of depth or depth.
In addition, the seal of the receiving unit of the fake invoice is generally vague, and the invoice with such characteristics should also be paid attention to.
Fourth, scratch coating identification method
First, the coating of the real invoice password area and the redemption area can be easily scraped off with nails or coins. The coating of false invoices is usually difficult to scratch, sometimes it even scratches the paper and the writing is unclear. The second is the true invoice. The password is randomly generated by the machine. The two different invoice passwords will not be the same. This technique is difficult to imitate. Therefore, the fake invoice password from the same source is usually the same.
In addition, comparing the back of the invoice scratch area and the password area, the true invoice is coated with special materials, and the color is black and shiny in the light, while the fake invoice area is printed in black only and is not glossy.
V. Scratch identification method
Most of the fixed invoices are now printed with a one-time copy color layer (usually green) on the back. A white sheet of paper is inserted on the back of the invoice, and a fingernail or coin is used to forcefully pass across the front of the invoice, leaving white color on the paper. Scratches. Some fake invoices do not have a color layer on the back, and some do not have a copy function even if they have a color layer that is imitation, and they cannot be marked with color scratches as described above.
Six, magnifying glass identification method
The national unified invoice supervisory seal is an oval red seal. The outer ring is a thick solid line, and the inner ring is a thin line. It is actually composed of capital letters (you can see with a magnifying glass). For example, in the Jiangsu provincial tax invoice, the letter “JSDS†is a thin string in the inner circle, and a gap is left in the middle of the letter's red circle. The false invoices are printed with thin red lines in thin lines. , Or some false invoices have red letters, but the letters are larger.
Seven, individual typos or special mark recognition method
In the printing of invoices, the taxation department will set up some more subtle typos or other special symbols or fonts as invoice identification features. For example, if a local tax invoice is printed, the “ticket†in the “invoicing date†will be “small†under the word “invoiceâ€. In the beginning, the word was wrongly written as "" as a special mark, and false invoices still used the word "ticket". However, with the continuous refurbishment of counterfeiting methods, it has recently been found that some false invoices have already imitated this practice, so this method of discrimination also has certain limitations.
In the process of auditing, auditors can use the above methods to comprehensively analyze and identify the authenticity of invoices, so as to quickly and accurately identify false invoices, and provide assistance in combating the invoice buyer’s market, maintaining taxation and financial order, regulating corporate financial systems, and finding clues for cases.
There are two main sources of false invoices. The first is to use a ticketing unit to actively purchase for fictional corporate costs, to evade taxes or to withdraw funds for setting up “small treasuries,†and second, to passively receive them with ticketing units, with a wide variety of invoices on the market, various forms, reimbursement, or finances. It is often difficult for a person to distinguish authenticity from passive receipt of false invoices for reimbursement of real business.
The author recently found in the audit investigation of a company that the company had acted to account for false invoices, most of which were falsely-assumed award-winning invoices. There is a set of methods available for the identification of such invoices. Here is a summary. As follows, for the majority of auditors and invoice users, unit financial personnel reference.
First, invoice code discrimination
The ordinary invoice classification code is 12 Arabic numerals. Arrange from left to right: The first digit is the country tax code, "1" represents the national tax, "2" represents the local tax, the second to the fifth digit is the administrative region code (such as "3100" represents Shanghai), and the 6-7th is The printing year code, such as "09" represents 2009 printing; the 8th is a unified industry code, among which, the taxation industry is divided into: 1 industrial, 2 commercial, 3 processing repair repair, 4 acquisition, 5 hydropower, 6 Others; Local Tax Industry Classification: 1 Transportation, 2 Construction, 3 Finance and Insurance, 4 Posts and Telecommunications, 5 Culture and Sports, 6 Entertainment, 7 Services, 8 Transfer of Intangible Assets, 9 Sales of Real Estate, 0 Others The 9th-12th digits are detailed invoice type codes. In order to ensure that each invoice number is unique, the province, autonomous region, municipality directly under the Central Government, and the State Planning Bureau of the State Taxation Bureau and the Local Taxation Bureau shall make their own.
When the invoice code layout exists in the following situations, it can be identified as a suspicious invoice: the area code is false, if the area code of the invoice cannot correspond to the geographical name on the invoice seal; the industry code is false, if the invoice code description is used by an industrial enterprise, Invoice stamping is a commercial enterprise; national tax invoices can not be mixed, such as the purchase of office supplies should use commodity sales invoices, such as the use of local tax invoices, this invoice is a false invoice, catering invoices such as the use of tax invoices, but also belong to false invoices. It should be noted that the year code is only the year of printing instead of the usable year. In 2008, the printed invoice can be used across the year in 2009. However, the difference between the year of printing and the year of issue should also be considered.
Second, the network or telephone inquiry method
Now that most provinces' national and local tax invoices are online inquiries, the use of the Internet or telephone to check the authenticity of invoices is a more common method. Through the invoice query section of the national tax or local tax department website, or dialing the tax service hotline 12366, you can verify the invoice issued by the unit, if you can not query or query results do not match the billing unit can be identified as a suspicious invoice.
There are two defects in the query of invoices on the Internet or by telephone. First, this method is suitable for queries with fewer invoices. When the number of invoices is large, the query efficiency is low. Second, only the billing unit can display the billing amount. At present, some illegal companies have issued small amounts of real invoices, and then applied true invoice numbers to copy large amounts of false invoices. Such invoices are still true through the Internet or by telephone. Therefore, when you encounter a large amount of suspicious invoices, you should still compare the billing amount to the tax department.
Third, the appearance of the invoice identification method
Invoice appearance identification method is a relatively intuitive method, but it needs to rely on the experience of auditors. In simple terms, the difference in the appearance of genuine and false invoices mainly has the following aspects.
The paper for true invoices adopts the invoice paper that is uniformly specified by the country, and the paper is firm and tenacious; the shape of the invoice is made into an ellipse shape, and the special colored fluorescent ink is used for overprinting; the ring is engraved with the “National Unified Invoice Producer’s Chapter†type and the lower ring is engraved with “National Produced by the Inland Revenue Bureau or Produced by the Local Taxation Bureau, with the full name or abbreviation of the place where the taxation authority is located in the middle. The font is printed in bold and the printing is big red. The handwriting is printed clearly, the ink is soft and bright, and the spacing is proper; the invoice code and invoice The number number is sprayed, with a sense of depth and three-dimensionality. Inaccurate invoices are often fragile in paper and paper, and the inks are dimly dark in color; writing is ambiguous and word spacing is disproportionate; invoice codes and invoice numbers are printed directly, with no sense of depth or depth.
In addition, the seal of the receiving unit of the fake invoice is generally vague, and the invoice with such characteristics should also be paid attention to.
Fourth, scratch coating identification method
First, the coating of the real invoice password area and the redemption area can be easily scraped off with nails or coins. The coating of false invoices is usually difficult to scratch, sometimes it even scratches the paper and the writing is unclear. The second is the true invoice. The password is randomly generated by the machine. The two different invoice passwords will not be the same. This technique is difficult to imitate. Therefore, the fake invoice password from the same source is usually the same.
In addition, comparing the back of the invoice scratch area and the password area, the true invoice is coated with special materials, and the color is black and shiny in the light, while the fake invoice area is printed in black only and is not glossy.
V. Scratch identification method
Most of the fixed invoices are now printed with a one-time copy color layer (usually green) on the back. A white sheet of paper is inserted on the back of the invoice, and a fingernail or coin is used to forcefully pass across the front of the invoice, leaving white color on the paper. Scratches. Some fake invoices do not have a color layer on the back, and some do not have a copy function even if they have a color layer that is imitation, and they cannot be marked with color scratches as described above.
Six, magnifying glass identification method
The national unified invoice supervisory seal is an oval red seal. The outer ring is a thick solid line, and the inner ring is a thin line. It is actually composed of capital letters (you can see with a magnifying glass). For example, in the Jiangsu provincial tax invoice, the letter “JSDS†is a thin string in the inner circle, and a gap is left in the middle of the letter's red circle. The false invoices are printed with thin red lines in thin lines. , Or some false invoices have red letters, but the letters are larger.
Seven, individual typos or special mark recognition method
In the printing of invoices, the taxation department will set up some more subtle typos or other special symbols or fonts as invoice identification features. For example, if a local tax invoice is printed, the “ticket†in the “invoicing date†will be “small†under the word “invoiceâ€. In the beginning, the word was wrongly written as "" as a special mark, and false invoices still used the word "ticket". However, with the continuous refurbishment of counterfeiting methods, it has recently been found that some false invoices have already imitated this practice, so this method of discrimination also has certain limitations.
In the process of auditing, auditors can use the above methods to comprehensively analyze and identify the authenticity of invoices, so as to quickly and accurately identify false invoices, and provide assistance in combating the invoice buyer’s market, maintaining taxation and financial order, regulating corporate financial systems, and finding clues for cases.
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