Invoices are widely circulated in the market and are known as "the second banknote". However, at present, there are many fake invoices circulating in the market, which seriously disrupts the normal economic order and does harm to enterprises and countries. Therefore, it is particularly important to identify the authenticity of invoices.
First, how to distinguish the authenticity of an invoice
1, Look at the watermark: the common invoice and the invoice are printed on special water-printed paper, the watermark pattern is diamond, the middle is marked with the word SW, and the invoice is not printed with shading.
2. Look at the color: the invoice producer seal and invoice number are overprinted with colored fluorescent ink, and the printing color is big red, which is orange under ultraviolet light. Some provincial (city) tax authorities also added anti-counterfeiting secret notes to invoices with colorless fluorescent ink, which showed green fluorescence reaction under ultraviolet radiation.
3. Look at the official seal: ordinary invoices must be overprinted with the national unified invoice producer seal, which is oval, with a long axis of 3cm, a short axis of 2cm and a side width of 0. 1 cm. A thin line is engraved on the inner ring, with the words "national unified invoice producer seal" engraved on the upper ring and the words "State Taxation Bureau producer seal" or "Local Taxation Bureau producer seal" engraved on the lower ring. The words in the ring of "Invoice Producer Seal" are in italics.
4. Look at triplicate: the basic couplet of ordinary invoice is triplicate. The first copy is a stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the receiving party serves as the original voucher for payment or collection; The third copy is the bookkeeping copy, and the drawer is the original voucher for bookkeeping. Quota invoice's couplet in ordinary invoices is generally a single sheet in triplicate, and the first couplet is a stub; The second copy is the invoice copy; The third link is the bookkeeping link. The colors of the common invoice are: the first copy is in black and white; The second copy is special invoice paper, which is brown; The third is white paper, and the words are light red. Other conjunctions may be added or subtracted as needed, and the color of each conjunctions may be arbitrary, but it shall not be the same as that of one, two or three conjunctions.
Second, the characteristics of the invoice
1, legality. The establishment of invoices is stipulated by laws and administrative regulations, and it is uniformly supervised by the statutory administrative organ-the tax authorities.
2. Authenticity. Units and individuals who use tickets must, in accordance with the provisions of laws and administrative regulations, proceed from objective facts and make truthful and objective records of economic business; Strictly examine and check the foreign invoices, eliminate the false and keep the true, so as to ensure the authenticity of the original documents.
3. timeliness. Invoice is a carrier of economic information.
4, * * * enjoyment. Information resources have the characteristics of * * * enjoyment, and invoices are an important carrier of economic information, and of course they also have * * * enjoyment.
5. Transitivity. It refers to the complicated process of invoice transmission from printing, transportation, storage, sale, issuance to accounting.