Value-added tax special invoice ,Value-added tax ordinary invoice (folded ticket),Value-added tax ordinary invoice (rolled ticket) How to distinguish the authenticity of it? A complete explanation of one article!
VAT Invoice Anti-counterfeiting Measures
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VAT special invoice
In February 2019, the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on Matters Related to Adjust Anti-Counterfeiting Measures for Special VAT Special Invoices" (Announcement No. 9 of the State Administration of Taxation 2019), and adjusted the anti-counterfeiting measures for special VAT invoices.
1. Anti-counterfeiting ink color rubbing can be changed
(1) Anti-counterfeiting effect
invoices in the upper left of each invoice are printed using anti-counterfeiting ink. The ink mark can change color under the action of external friction, resulting in red scratches (as shown in the figure below).
(2) Identification method
Use white paper to rub the invoice code area on the ticket surface, and red scratches will occur on the surface of the white paper and the friction area of the invoice code.
2. Special special model number
(1) Anti-counterfeiting effect
invoice number on the upper right side of each invoice is a special special model number, and the font is a special special model change font (as shown in the figure below).
(2) Identification method
intuitive visual recognition.
3.Composite information anti-counterfeiting
(1) Anti-counterfeiting effect
invoice accounting couplet, deduction couplet and invoice couplet have compound information anti-counterfeiting characteristics.
(2) Identification method
uses the composite information anti-counterfeiting feature tester to detect (as shown in the figure below). For the invoices that pass the detection, the detector automatically issues a voice prompt for the composite information anti-counterfeiting feature verification.
2
Value-added tax ordinary invoice (folded invoice)
0 In November 2016, the State Administration of Taxation issued the "Announcement of the State Administration of Taxation on Matters Related to Adjust Anti-Counterfeiting Measures for General Value-added Tax Invoices" (Announcement No. 68 of the State Administration of Taxation 2016), adjusting the anti-counterfeiting measures for ordinary value-added tax invoices.
1. Anti-counterfeiting effect
VAT ordinary invoices The invoice code on the upper left and the characters on the upper right (№) are printed using gray-to-red anti-counterfeiting ink. The ink marks can change color under the action of external friction, resulting in red scratches.
2. Identification method
Use white paper to rub the invoice code and character (№) area of the ticket surface. Red scratches will occur on the surface of the white paper and the friction areas of the invoice code and character (№). (See below)
Invoice code pattern primary color
Primary color friction can produce red scratches
Three
VAT ordinary invoice (roll ticket)
country In December 2016, the State Administration of Taxation issued the "Announcement on Matters Related to the Enablement of VAT Ordinary Invoices (Cargo Box)" (Announcement No. 82 of the State Administration of Taxation 2016), and officially launched the VAT Ordinary Invoices (Cargo Box) from January 1, 2017. The relevant anti-counterfeiting measures are as follows:
1. Anti-counterfeiting effect
VAT Ordinary Invoice (Cargo Box) Tax emblem is printed with light-changing ink, with a direct color of metallic gold, and a squinting color is metallic green, with obvious and clear display effect.
2. Identification method
VAT ordinary invoice (roll-up ticket) tax emblem shows different colors when the optical incident angles are 90 degrees and 30 degrees under visual observation. (See below)
Value tax invoice inspection platform
In order to further optimize tax services and strengthen invoice management, the State Administration of Taxation has developed aValue tax invoice inspection platform based on the VAT invoice management system.Units and individuals can log in to the national unified national VAT invoice inspection platform (https://inv-veri.chinatax.gov.cn) to check the information of special VAT invoices issued through the VAT invoice management system, unified motor vehicle sales invoices, unified second-hand car sales invoices, ordinary VAT invoices (folded tickets), electronic VAT invoices, ordinary VAT invoices (rolled tickets), and electronic VAT invoices issued through the VAT invoice management system. The operation steps of the VAT invoice verification platform are as follows:
login to the VAT invoice verification platform, the homepage displays:
1. The relevant inspection items information required to be entered on the page according to the paper or electronic invoice obtained by the taxpayer according to the requirements:
According to the type of invoices checked by the taxpayer, the verification items entered are also different, including:
(1) Special value-added tax invoice:
invoice code, invoice number, invoice date and issuance amount (excluding tax);
(2) Uniform invoice for motor vehicle sales:
invoice code, invoice number, invoice date and tax excluding price;
(3) Uniform invoice for second-hand car sales:
invoice code, invoice number, invoice date and car price;
(4) VAT ordinary invoice, VAT electronic ordinary invoice, VAT ordinary invoice (roll invoice), VAT electronic ordinary invoice (toll):
invoice code, invoice number, invoice date and verification code 6 digits after;
confirms that the input information is correct, click the check button, and the system will automatically pop up the inspection result:
VAT special invoice
Unit invoice for motor vehicle sales
Unit invoice for used car sales
VAT ordinary invoice for motor vehicle sales
VAT electronic ordinary invoice for
VAT general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general invoice for general in
VAT general invoice Pass invoice (roll ticket)
VAT electronic ordinary invoice (toll)
2. Inspection result description:
(1) Invoice status is normal: tv verification information entered by taxpayer is consistent with the electronic information of the tax authority, and the invoice is in a normal state.
(2) Invoice status is invalid: Invoice verification information entered by the taxpayer is consistent with the electronic information of the tax authority, but the invoice has been invalidated by the invoice issuer. This invoice cannot be used as a financial reimbursement voucher.
(3) Inconsistent: The invoice information entered by the taxpayer is inconsistent with at least one of the electronic information of the tax authority. If the entered inspection item is confirmed to be consistent with the ticket face, please contact the invoice party or the invoice party’s competent tax authority for verification.
(4) No such invoice is found: Due to the issuer's offline self-issuance, synchronization delay of the electronic data of the invoice (usually at least 1 day), and entry errors of the inspector, the relevant invoice cannot be retrieved in the electronic information of the tax authority. If you confirm that the input is correct, please check again the next day.
(5) Verification code failed: picture verification code expires or is invalid. Please click the verification code picture to re-get the verification code before checking.
(6) Verification code answer input error: The answer to the image verification code is entered incorrectly. Please correct the input item and check it again or click the verification code image to obtain the new verification code for verification.
(7) The verification code request failed: the possible reasons for 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 normally; 2) The network between the taxpayer and the provincial tax authority of the invoice party is unstable, please check it later; 3) Please try to use Google or Firefox browser to check.
(8) Check failed: has problems such as illegal query request, request processing timeout, the invoice exceeds the system-limited number of inspections (5 times), and the submitted verification requests are too frequent, or there are network or system failures.
3. Examples of different inspection results are as follows:
inconsistent
No such invoice
4. Other relevant instructions:
(1) The VAT invoice inspection platform can currently check the invoices issued by the VAT invoice management system in the past year.
(2) Invoices issued on the same day can be checked as soon as the next day.
(3) Due to the problem of taxpayers’ offline self-invoice method and data synchronization period of invoice electronic data (at least 1 day), there may be a lag in invoice inspection online.
(4) In the invoice query condition page, when the face information contains a "check code", in order to ensure the accuracy of the query, please strictly enter the last 6 digits of the "check code" according to the face information.
(5) Each invoice can be queried online for 5 times per day. Please check again the next day after the number exceeds the number.
(6) This platform only provides verification results for invoice information being queried. If you have any doubts about the inspection results, please take the original invoice to the local tax authority for appraisal.
