The manifestations of false invoices are generally divided into three categories, namely, false invoicing, false invoicing behavior (false invoicing of real tickets) and applying invoices.

Fake invoice: that is, an invoice printed or forged privately;

False invoicing behavior: refers to invoices with true and false contents, including big heads and small tails, flexible invoices (column confusion), invoices with excessive amounts, smearing and altering, making things out of nothing, etc.

Apply for invoice: that is, apply for invoice, fill in and declare by yourself.

Consequences of using fake invoices:

Malicious: According to Article 39 of the Measures for the Administration of Invoices in People's Republic of China (PRC): "In any of the following circumstances, the tax authorities will impose a fine of 6,543,800 yuan and 50,000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; The illegal income shall be confiscated ... knowing or should know that the invoice is privately printed, forged, altered, illegally obtained or abolished, and transferred, issued, stored, carried, mailed or transported ... "

Goodwill: According to the Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of Taxpayers Obtaining False Special VAT Invoices and Paying Late Fee for Tax Deduction (Guo [2007]1240) and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of Taxpayers Obtaining False Special VAT Invoices in Good Faith (Guo Shui Fa [2000]187), Taxpayers have obtained false special invoices for value-added tax in good faith, and taxpayers who have obtained false special invoices for value-added tax in good faith are allowed to deduct the input tax if they can obtain legal and effective special invoices again; If a legal and valid special invoice cannot be obtained again, the input tax shall not be deducted or recovered.

How to check the authenticity of invoices;

1. Invoice query

You can enter the invoice serial query interface, enter the invoice code, invoice number and other contents to query, and you can query whether the issuer and the payee are consistent. Let's get started! I hold a chestnut! If you see in the system that the payee of the invoice is XX Clothing Company, and the drawer of the invoice (or the invoice special seal stamped) is XX Department Store, you can conclude that the ticket is fake!

Pay special attention to the release time. If the system prompts that the ticket collection time is different from the billing time, it can also be considered as a fake ticket!

Give a chestnut! If the invoice is issued on August 20, 20 16, the system prompts to pick up the ticket on September 16, but the ticket is not picked up, how to open it?

Make a reasonable judgment

If you enter the invoice flow query and find that the drawer and the issuing time meet the requirements, can you conclude that the invoice is true? The answer is not necessarily. Give a chestnut. XX agricultural products trading company issued a furniture sales invoice, and the payee entered the invoice inquiry system for verification, and found that the drawer of the invoice was consistent with the buyer of the system, and the issuing time was logical, but he was still not at ease. The accountant found the telephone consultation of the company on the Internet. The other party has never issued a furniture invoice after weighing, so it is impossible to sell furniture to the outside world. It is even more impossible to sell the used furniture. Because there are many staff members, they can't be used up. How can they sell to the outside world? Finally, after verification, the ticket is an application invoice.

observe carefully

Don't neglect the details because the invoice amount is small, especially pay attention to the manual version of the invoice. In order to bring invoices into standardized management and reduce the harm of false invoices, the tax authorities divide the types of invoices into ordinary VAT invoices, special VAT invoices and manual hundred-dollar invoices, while both ordinary VAT invoices and special VAT invoices are included in the upgraded version of anti-counterfeiting and tax control. However, the manual hundred-dollar invoice is not included at present, so when accepting the manual hundred-dollar invoice, the accountant must compare it with the original manual hundred-dollar invoice, especially check whether there is a watermark, the location of the watermark, the color of the invoice and other details, so as to find out whether there is a problem with the invoice.

4. Strict management

When accepting invoices, accountants must pay attention to the following requirements: first, the special seal for invoices is vague; The second is to issue a batch of products that cannot determine the specific quantity unit or use common titles (such as directly writing goods, commodities, etc.). ) No details; Third, the content issued is inconsistent with the content agreed in the contract; Fourth, invoices issued in violation of regulations will not be accepted; Fifth, overdue invoices are not accepted.

Note: If the accountant receives a special VAT invoice that cannot be deducted, he must first authenticate it and then transfer it out to avoid the risk of invoice withholding.

5. Pay attention to your own risks

Accountants must pay attention to morality, issue or enter invoices in strict accordance with the requirements of accounting system and tax law, and dare to say "no" to anyone who holds unreasonable or unqualified invoices or issues invoices in violation of regulations.

I remember the last time I published an article, "Enterprises were sentenced to 3 years for making false invoices without knowing it". It is meaningless to discuss whether he knows it is a thing of the past now. Please remember, your job is to make accounts according to law, carefully check the unreasonable points in the accounts and report them in time, and bid farewell to risks completely!