First, the basic information audit
Heading name, taxpayer identification, and whether the invoice stamp is in compliance.
II. Audit of invoice types
1, whether the special VAT tickets and general VAT tickets are printed according to the standard and whether the information filled in is complete.
2, whether the national tax invoice is in accordance with the standard of machine invoice, to prevent the package.
3. Other bills, such as transportation tickets (air tickets, trains, locomotives, etc.)
III. Tax Risk Verification
1, commodity type and invoice amount are consistent with the actual purchase quantity.
2, tax items and tax rates are consistent.
3, 20 18 1 month 1 day, the requirement is gradually implemented. At present, some tax authorities are allowed to issue invoices without coding abbreviations, and other taxpayers must display coding abbreviations in the new system.
IV. Remarks column review
1, construction service invoice
The name of the county (city, district) where the construction service takes place and the name of the project shall be indicated in the remarks column of the invoice.
2. Real estate sales invoice
The name and housing property certificate number of the real estate shall be filled in the column of "Name of goods or taxable services and services" of the invoice (if there is no housing property certificate, it is not necessary to fill in the column of "Unit", and the detailed address of the real estate shall be indicated in the remarks column.
3. Real estate lease invoice
The detailed address of the real estate should be indicated in the remarks column.
4. Goods transport invoice
The starting and ending place, car type and car number, and the contents of the goods should be noted.
5, travel tax invoice
If the insurance institution is the withholding agent of travel tax, when collecting travel tax and issuing VAT invoice, it should indicate the information of collecting travel tax in the remarks column of VAT invoice.
Specifically, it includes: insurance policy number, tax period, amount of travel tax collected, amount of late payment fee, total amount, etc.
Finally, I would like to remind you once again that State Taxation Administration of The People's Republic of China has always attached importance to the "three checks" in tax inspection, that is, tickets must be checked in tax inspection, accounts must be checked, and tickets must be checked in case of investigation. All invoices found to be falsely made out are not allowed to be deducted before tax, deducted from taxes, reimbursed and enjoyed tax refund and exemption, but also bear certain risks of administrative punishment or even criminal punishment.