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Value-added tax anti-counterfeiting measures

(1) Special value-added tax invoices

In February 2019, the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on Matters Related to Adjusting Anti-Counterfeiting Measures for Special Value-Added Tax Invoices" (State Administration of Taxation Announcement 2019 No. 9), the anti-counterfeiting measures for special value-added tax invoices have been adjusted.

. Anti-counterfeiting ink color rub variable

(1) Anti-counterfeiting effect

The invoice code on the upper left of each page of the invoice is printed with anti-counterfeiting ink. The ink mark can change color under the action of external friction and produce red scratches (as shown below) shown in the figure).

(2) Identification method

Use white paper to rub the invoice code area on the face of the ticket. Red scratches will be produced on the surface of the white paper and the friction area of ​​the invoice code.

2. Special special-shaped number

(1) Anti-counterfeiting effect

The invoice number on the upper right of each copy of the invoice is a special special-shaped number, and the font is a special special-shaped variation font (as shown in the figure below).

(2) Identification method

intuitive visual identification.

. Composite information anti-counterfeiting

(1) anti-counterfeiting effect

The accounting page, deduction page and invoice page of the invoice have composite information anti-counterfeiting features.

(2) identification method

uses a composite information anti-counterfeiting feature tester (as shown in the figure below). For invoices that pass the test, the tester automatically issues a voice prompt that the composite information anti-counterfeiting feature has passed the verification.

(2) Ordinary VAT invoice (folded invoice)

In November 2016, the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on Matters Related to Adjusting Anti-Counterfeiting Measures for Ordinary Value-Added Tax Invoices" (State Administration of Taxation Announcement No. 68 of 2016 No.), adjust anti-counterfeiting measures for ordinary value-added tax invoices.

1. Anti-counterfeiting effect

The invoice code on the upper left and the character (№) on the upper right of each general VAT invoice are printed with gray-to-red anti-counterfeiting ink. The ink mark can change color under the action of external friction and produce red scratches. .

2. Identification method

Use white paper to rub the invoice code and character (№) area on the face of the ticket. Red scratches will be produced on the surface of the white paper and the friction area of ​​the invoice code and character (№). (As shown in the figure below)

Invoice code pattern primary color

Primary color friction can produce red scratches

(3) Ordinary value-added tax invoice (scroll ticket)

In December 2016, the State Administration of Taxation issued the "About the Enabling Ordinary Value-Added Tax Invoice" ( "Announcement on Matters Related to Vouchers" (State Administration of Taxation Announcement No. 82 of 2016), ordinary value-added tax invoices (vouchers) will be officially launched from January 1, 2017. The relevant anti-counterfeiting measures are as follows:

1. Anti-counterfeiting effect

Value-added The tax emblem of ordinary tax invoices (roller stamps) is printed with optically variable ink. The color is metallic gold when viewed directly and metallic green when viewed squint. The display effect is obvious and clear.

2. Identification method

The tax badge of ordinary VAT invoice (roller invoice) appears in different colors under visual observation when the optical incident angle is 90 degrees and 30 degrees respectively. (As shown in the picture below)

VAT invoice inspection platform

In order to further optimize tax services and strengthen invoice management, the State Administration of Taxation developed a VAT invoice inspection platform based on the VAT invoice management system. Units and individuals can log in to the unified nationwide VAT invoice inspection platform (https://inv-veri.chinatax.gov.cn) to check special VAT invoices, unified motor vehicle sales invoices, and Information on unified second-hand car sales invoices, ordinary VAT invoices (folded invoices), electronic ordinary VAT invoices, ordinary VAT invoices (scroll tickets), and electronic ordinary VAT invoices for toll highway tolls will be inspected.The operation steps of the VAT invoice inspection platform are as follows:

After logging in to the VAT invoice inspection platform, the home page displays:

. Based on the paper invoice or electronic invoice obtained, the taxpayer needs to enter the relevant inspection item information as required on the page:

According to the type of invoice checked by the taxpayer, the input verification items are also different, including:

(1) Special value-added tax invoice:

invoice code, invoice number, invoice date and issuance amount (excluding tax);

(2 ) Unified invoice for motor vehicle sales:

invoice code, invoice number, invoice date and price excluding tax;

(3) Unified invoice for second-hand vehicle sales:

invoice code, invoice number, invoice date and total vehicle price;

(4) General VAT invoice, electronic general VAT invoice, general VAT invoice (scroll ticket), electronic general VAT invoice (toll):

Invoice code, invoice number, invoice date and the last 6 digits of the check code;

Confirm input After the information is correct, click the check button, and the system will automatically pop up the check results:

Special VAT invoice

Unified invoice for motor vehicle sales

Unified invoice for second-hand car sales

Ordinary VAT invoice

Electronic ordinary VAT invoice

VAT ordinary invoice (volume Ticket)

Value-added tax electronic general invoice (toll)

. Description of the inspection results:

(1) The invoice status is normal: the invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authority, and the invoice is in a normal state.

(2) The invoice status is voided: The invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authority, but the invoice has been voided by the invoice issuer. This invoice cannot be used as a financial reimbursement voucher.

(3) Inconsistency: There is at least one inconsistency between the invoice information entered by the taxpayer and the electronic information of the tax authority. If it is confirmed that the input inspection items are consistent with the face of the invoice, please contact the invoice issuer or the tax authority in charge of the invoice issuer for verification.

(4) No such ticket was found: due to problems such as offline self-issuance by the issuer, synchronization lag of electronic invoice data (usually at least 1 day), input errors by the examiner, etc., related invoices cannot be retrieved from the electronic information of the tax authorities. arrive. If you confirm that the input items are correct, please check again the next day.

(5) Verification code failed: The image verification code is expired or invalid. Please click on the verification code image to obtain the verification code again and then check.

(6) Verification code answer input error: The question answer of the image verification code is entered incorrectly. Please correct the input items and recheck or click the verification code image to obtain a new verification code for verification.

(7) Verification code request failed: The possible reasons are as follows: 1) Please check whether the root certificate is installed correctly. If the root certificate is not installed correctly, the verification code will not be displayed properly; 2) The taxpayer and the invoicing party's provincial tax authority The network is unstable, please check again later; 3) Please try to use , Google or Firefox browser to check.

(8) Inspection failed: has problems such as illegal query request, request processing timeout, the invoice exceeds the system-limited number of inspections per day (5 times), inspection requests submitted too frequently, or there are network or system failures, etc.

3. Examples of different inspection results are as follows:

inconsistent

No such ticket found

4. Other relevant instructions:

(1) The VAT invoice inspection platform can currently inspect invoices issued by the VAT invoice management system within the past year.

(2) Invoices issued on the same day can be inspected as soon as the next day.

(3) Due to the problem of taxpayers’ offline self-issuance method and the data synchronization cycle (at least 1 day) of electronic invoice data, there may be a lag in online invoice inspection.In the

(4) invoice query conditions page, when the ticket information contains a "check code", to ensure the accuracy of the query, please enter the last 6 digits of the "check code" strictly according to the ticket information.

(5) Each invoice can be checked online 5 times a day. If the number is exceeded, please check again the next day.

(6) This platform only provides the verification results of the face information of the queried invoice. If you have any doubts about the inspection results, please bring the original invoice to the local tax authority for identification.

Source: State Administration of Taxation

Editor in charge: Zhang Yue