The consumption of special invoices for value-added tax has increased sharply, and there may be false invoicing in addition to normal business changes. Taxpayers issued special VAT invoices more than 30% (inclusive) of last month and more than 10 of last month.

Check the taxpayer's sales business, compare and analyze this period with other periods from original vouchers to accounting vouchers, sales, accounts receivable, monetary funds, inventory, etc., and further find out the reasons for the abnormal changes to verify whether there is any omission, concealment or false recording of income. Check whether the deduction of fixed assets of the enterprise is reasonable, whether the purchased inventory is used for employee welfare, personal consumption, foreign investment, donation, etc.