The anti-counterfeiting tax control system of value-added tax was developed in 1994 by State Taxation Administration of The People's Republic of China, China Aerospace Industry Corporation and other departments, combining computer, microelectronics, photoelectric technology and data encryption technology. The system adopts compound encryption and authentication algorithm, and adopts a theoretically unbreakable password system of one machine, one secret at a time, which has strong confidentiality and security.
Extended data
When an anti-counterfeiting tax-controlled enterprise issues an invoice by using the anti-counterfeiting tax-controlled billing subsystem, the system will use the encryption function provided by the anti-counterfeiting tax-controlled billing subsystem to encrypt the main information on the invoice (including billing date, invoice number, tax registration number of both buyers and sellers, amount and tax amount) to form an anti-counterfeiting electronic password (also known as ciphertext) on the special invoice.
At the same time, all the information used for encryption will be logged into the black box of the golden tax card one by one.
If you need to identify the authenticity of an invoice, you can enter the ciphertext on the invoice into the authentication system through a data scanner or keyboard, and recover six key data after decryption, and then compare it with the corresponding contents on the invoice. If it is not equal, it is a fake ticket.
Because very important information of each transaction (including invoice date, invoice number, tax registration number of both buyers and sellers, amount and tax amount) is recorded in the black box of the golden tax card, but the information in the black box can only be read out and cannot be modified, enterprises use the tax-controlled IC card to copy the information in the black box and then hold the IC card to the competent tax authorities for tax filing, and the tax authorities read the data in the IC card through the tax filing subsystem.
At the same time, compared with the tax return submitted by the enterprise and the data in the floppy disk with the data file of each transaction, the amount recorded by the two cards should be consistent with the tax amount and accumulated value. In this way, the tax authorities can get the real information of all transactions of the enterprise, and effectively control the tax sources in the process of tax declaration, that is, achieve the purpose of "tax control".
Baidu Encyclopedia-VAT Anti-counterfeiting Tax Control System