1. VAT anti-counterfeiting and tax-controlled invoicing subsystem is a computer management system that uses digital password and electronic information storage technology to strengthen the anti-counterfeiting function of special VAT invoices, monitor the sales revenue of enterprises, and solve the problem of authenticity of output invoice information. This system will be implemented for all general VAT taxpayers, that is to say, all general VAT taxpayers must issue VAT invoices through this system in the future.

2. Anti-counterfeiting and tax-control authentication subsystem The tax collection organ uses the anti-counterfeiting and tax-control authentication subsystem to make the VAT invoice deduction joint that the general VAT taxpayer applies for deduction for authentication. Only when the certification is correct can it be used as the taxpayer's legal deduction certificate. All invoices that fail to pass the authentication subsystem cannot be deducted.

3. VAT audit subsystem In order to ensure the accuracy of invoice information, the output invoice information is automatically generated by the anti-counterfeiting tax-controlled invoicing subsystem, and the enterprise makes an electronic declaration to the tax authorities; The input invoice data is automatically generated by the tax authority authentication subsystem. After the input and output invoice information is collected, the deduction and stub comparison are carried out through the computer network. The audit method adopts three-level cross-audit, that is, local city invoices are cross-audited on the spot, cross-city invoices are uploaded to provincial tax authorities, and inter-provincial invoices are uploaded to the General Administration of Taxation for cross-audit. In the future, audit systems will be added in districts and counties with large tax scale and large invoice flow to realize the management mode of four-level audit.

4. Invoice Investigation Information Management Subsystem Invoice Investigation Subsystem is a computer network of the tax system, which gradually transmits the investigation information of questionable and confirmed cases of falsely making out VAT invoices, invoices and investigation result information found by the authentication subsystem and the audit subsystem, and the State Administration of Taxation realizes the organization, monitoring and management of the investigation work through this system. (1)2006 54 38+0 Implement VAT anti-counterfeiting and tax control system for all enterprises that issue special VAT invoices with sales of 1 10,000 yuan or more. Since June 5438+ 10/day, 2002, all general taxpayers of value-added tax must issue special invoices for sales of 1 10,000 yuan or more through the VAT anti-counterfeiting tax control system, and cancel the handwritten special invoices for 10,000 yuan versions nationwide. Since April 1 day, 2002, the manual invoice of 10,000 yuan version shall not be used as the VAT deduction voucher. (2) In 2002, the VAT fiscal control system was fully implemented. Since June 5438+ 10/day, 2003, all general VAT taxpayers must issue special invoices through the VAT anti-counterfeiting tax control system, and handwritten special invoices will be abolished uniformly throughout the country. Since April 1 2003, the handwritten special invoice shall not be used as the VAT deduction certificate.