I. Inquiry channels
State Taxation Administration of The People's Republic of China provides various inquiry channels, including official website, mobile APP, WeChat official account, etc. Taxpayers or consumers can choose the appropriate inquiry method according to their own needs.
Second, the query steps
1. Open the inquiry platform: log in to official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) or download and install the mobile APP, and pay attention to the official account of WeChat.
2. Enter invoice information: according to the prompt, enter key information such as the code, number and invoicing date of the VAT invoice to be queried.
3. Submit the query request: after confirming that the input information is correct, submit the query request.
4. View the query result: the system will return the query result in a short time, including the authenticity of the invoice, billing company, billing amount and other information.
Third, matters needing attention
1. Ensure the security of the inquiry platform: choose official channels for inquiry, avoid using unofficial or unidentified inquiry platforms, and prevent personal information from leaking or suffering other security risks.
2. Check the accuracy of invoice information: Before querying, carefully check all the information on the invoice to ensure that the input information is consistent with the invoice, so as to avoid inaccurate query results due to input errors.
3. Deal with the query results in time: If there is any problem or doubt in the invoice, you should contact the billing unit or tax authorities in time to verify and deal with it.
To sum up:
State Taxation Administration of The People's Republic of China national VAT invoice inquiry is an important service to inquire the authenticity and information of VAT invoices through official channels. Taxpayers or consumers can make inquiries through official website, mobile app, WeChat official account and other channels. In the process of inquiry, we should choose a safe and reliable inquiry platform, check the accuracy of invoice information and handle the inquiry results in time.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 34 provides that:
The tax authorities have the right to conduct the following tax inspections:
(a) to check the taxpayer's account books, accounting vouchers, statements and relevant materials, and to check the account books, accounting vouchers and relevant materials of tax withholding agents;
(2) to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes;
(3) ordering taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;
(4) Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting taxes;
(5) going to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;
(6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit account of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired on the basis of the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 24 provides that:
Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.
The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.