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Accounting training: How to check the authenticity of VAT invoices?
A friend who is doing finance asked me how to check whether the invoice information is true after receiving the VAT invoice. In fact, the authenticity can be checked through the official testing platform, or through some daily experiments. So what are the official defamation platforms? What are the methods of daily inspection? Let's give you a detailed introduction.

Official testing platform:

Please visit People's Republic of China (PRC) State Taxation Administration of The People's Republic of China official invoice verification platform: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China national VAT invoice verification platform for invoice verification. The platform was built by State Taxation Administration of The People's Republic of China, and it can query the special VAT invoices, ordinary VAT invoices (discounted tickets), ordinary VAT invoices (rolled), electronic VAT invoices, electronic VAT invoices (tolls), unified motor vehicle sales invoices and used car sales invoices issued throughout the country within one year. The invoice issued on the same day can be inspected the next day at the earliest.

Please identify the website of the national VAT invoice inspection platform in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The inspection platforms of other websites cannot guarantee the authenticity of the inspection data.

Daily inspection method:

1, look at the invoice code.

2. Look at the security features.

(1) Look at the invoice code

The invoice code of the special VAT invoice is 10, the ordinary VAT invoice (discounted ticket) is 10 or 12, and the codes of the electronic ordinary VAT invoice, the ordinary VAT invoice (rolled), the electronic ordinary VAT invoice (toll), the unified motor vehicle sales invoice and the unified used car sales invoice are1. Among them, the first two digits of the invoice code are consistent with the administrative region code where the drawer is located. For example, the special VAT invoice and ordinary VAT invoice (discount ticket) with invoice code 10 issued by Sichuan taxpayers all start with 5 1 Both the unified invoice for motor vehicle sales and the unified invoice for used car sales begin with 15 1 Other VAT invoices with invoice code of 12 begin with 05 1.

(2) Look at the anti-counterfeiting features

Special VAT invoices have the following anti-counterfeiting measures:

A. The invoice code at the top left of each invoice is printed with anti-counterfeiting ink, and the invoice code area on the face is rubbed with white paper, and red scratches will be generated between the surface of the white paper and the invoice code friction area.

b.

The invoice number at the top right of each invoice is a special special-shaped number, and the font is a special-shaped variant font. 3. The invoice copy, deduction copy and bookkeeping copy of the invoice have composite information anti-counterfeiting features, which are detected by the composite anti-counterfeiting feature tester, and the tester automatically sends out voice prompts for verifying the composite information anti-counterfeiting features.

Ordinary invoice inspection method:

At present, anti-counterfeiting measures for ordinary invoices mainly use anti-counterfeiting paper.

General machine invoices (volumes) and general quota invoice use composite fiber paper, and the identification methods are mainly as follows:

1. Tear it off from the fiber strip to see if the fiber strip is sandwiched between the invoice paper;

2. Will invisible patterns appear on the front of the invoice with clear water?

Checking the authenticity of VAT invoices is actually a skill that financial personnel must master. Of course, as financial personnel, it is also important to make a difference in the financial industry, and it is also important to study and improve their independent skills. Come on!