The basis for judging whether the received VAT invoice is falsely issued is as follows:

1. The bill of lading is the proof of exercising the ownership of the extracted goods.

2, the legality of the bill of lading.

3. From the financial treatment of enterprises that have obtained VAT invoices, it has the following characteristics:

1. Virtual purchase, fake contract signing or no purchase contract at all;

2. There are no receipt documents or fake receipt documents, and there are no related receipt and delivery documents.

Extended data:

Identification standard of falsely issuing VAT invoices:

Issuing special VAT invoices for others, introducing others for themselves and others without buying or selling goods or providing or accepting taxable services.

The Provisions on the Use of Special VAT Invoices (Trial) stipulates that special invoices must be issued according to the following requirements:

(1) The handwriting is clear.

(2) It shall not be changed.

(3) The project is completed.

(4) The tickets and goods are in conformity, and the par value is consistent with the amount actually collected.

Baidu Encyclopedia-False Invoice