"State Taxation Administration of The People's Republic of China National VAT Invoice Inspection Platform" can query the basic information of the received VAT invoices in time, and the query scope can be: (1) special VAT invoices, (2) ordinary VAT invoices (including electronic ordinary invoices, roll-up invoices and toll invoices), (3) unified invoices for motor vehicle sales, (4) special VAT invoices for cargo transportation and (5) unified invoices for used car sales.

I. The operation steps of invoice inspection are as follows:

1, after logging into the VAT invoice inspection platform;

2. Relevant inspection information entered by the taxpayer on the page according to the obtained paper invoice or invoice electronic information:

According to the types of tickets examined by taxpayers, the input verification items are also different, including:

(1) Special VAT invoice:

Invoice code, invoice number, invoice date and invoice amount (excluding tax);

(2) Uniform invoice for motor vehicle sales:

Invoice code, invoice number, invoice date and price excluding tax;

(3) VAT ordinary invoice, VAT electronic ordinary invoice and VAT ordinary invoice (rolled ticket):

Invoice code, invoice number, invoice date and 6 digits after the check code;

(4) Special VAT invoice for cargo transportation:

Invoice code, invoice number, invoice date and total amount;

3. After confirming that the input information is correct, click the check button and the system will automatically pop up the check result:

(1) Special VAT invoice

(2) Uniform invoice for motor vehicle sales

(3) General VAT invoice

(4) Special invoices for value-added tax of cargo transportation industry

(5) VAT electronic ordinary invoice

(6) General VAT invoice (rolled ticket)

4. Description of inspection results:

(1) The invoice status is normal: the invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authorities, and the invoice is in normal status.

(2) The invoice status is invalid: the invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authorities, but the invoice has been invalidated by the invoice issuer, and this invoice cannot be used as a financial reimbursement voucher.

(3) Inconsistency: At least one of the invoice information entered by the taxpayer is inconsistent with the electronic information of the tax authorities. If it is confirmed that the inspection items entered are consistent with the face value, please contact the billing party or the competent tax authorities of the billing party for verification.

(4) No such invoice was found: due to the problems of off-line self-invoicing by the issuer, delayed synchronization of electronic data of the invoice (usually at least 1 day), and input error by the inspector, the relevant invoice could not be retrieved in the electronic information of the tax authorities. If the input is correct, please check again the next day.

(5) Verification code failure: The picture verification code is expired or invalid. Please click on the verification code picture to get the verification code again before checking.

(6) Incorrect input of the verification code answer: the answer to the question of the picture verification code is entered incorrectly. Please correct the input item and re-check or click the verification code picture to obtain a new verification code for verification.

(7) Verification code request failed: the invoice code entered is wrong, the invoice in the area where the system has not been opened is queried, or the invoice inspection system of the tax authority in charge of the drawer is faulty.

(8) Inspection failure: there are problems such as illegal inquiry request, overtime request processing, the invoice exceeding the single-day inspection times (5 times) limited by the system, too frequent inspection requests submitted, or network and system failures.