Reviewing Invoices Is The Regular Work Of Economic Legal Supervision.

Judging the authenticity of invoices is a necessary business skill for economic law supervisors.

To examine and judge the authenticity of invoices, we must have a deep and meticulous spirit and a high sense of responsibility. We should carefully analyze the forms, contents, phenomena and essence of invoices, be good at exploring problems, distinguish false and dispel doubts, and see what is known.

The specific methods are:

(1) to examine the effectiveness of invoices.

There are different invoice formats in different periods. Invoices are not changed regularly. If we find that the old version of invoices is overdue, we should check the situation and decide if there are any problems.

For invoices depends on whether they are printed clearly, whether there is any mistake or leakage, and distinguish between authenticity and falsehood.

Review and compare the old and new invoice of the same period to see whether it belongs to invoices which have been abandoned for a long time, and resort to fraud.

(two) examine the handwriting of invoices.

Look at the invoice form, the date, the name, the quantity, the unit price, the amount of writing, the stroke, the fine and indentation of the stroke.

There are useless chemicals fade, use eraser, small knife scraping and other alteration marks.

(three) review the duplication of invoices.

See if the color of the duplicated handwriting is the same.

Both the front and the back of the invoice should be carefully examined to see whether the duplication should conform to the actual situation of copying.

There are traces of partial duplication on the back.

If the second invoice of the invoice is not duplicated, it will be filled with pen or ballpoint pen.

(four) check the invoice to fill in the handwriting.

When the enterprises designated by the tax authorities print and bind invoices, the vertical and horizontal ranks of the couplet are aligned and have a fixed position.

If

There may be some problems with the abnormal movement of the handwriting.

(five) review the contents of the invoice.

To see whether the invoice, reimbursement couplet's desk, time, quantity, unit price and amount are complete; see whether the name of the invoices is specific, correct and clear, such as the name of the class, such as production supplies, office supplies, electricity, general merchandise, miscellaneous products, and local products, and the amount is large.

(six) to examine whether the name of the goods is the distribution scope of the ticket unit.

Such as the home electrical maintenance department, the processing Department of the invoice, the name of the article is coal, obviously there are problems.

(seven) to examine whether the name of the ticket unit is in conformity with the name of the delivery unit or the receiving unit.

(eight) to examine whether the name of the purchasing unit as written by the invoice desk corresponds with the name of the actual receiving unit or the unit of payment.

(nine) whether the invoices of different units are examined by the same supplier, especially the individual industrial and commercial households.

(ten) review invoice numbers.

See whether the invoice of the same unit is reimbursed many times in a unit, and its invoice number is connected in sequence, but the time is reversed.

For the above problems, we must investigate the whereabouts of the objects after the invoice is reimbursed. Two, we must investigate whether the invoice reimbursement unit of the purchase payment unit is in line with the invoices of the invoicing unit, the invoice collection unit, the bookkeeping Union, the cash bank account, the physical item ledger, the name, quantity, unit price and amount.

Whether the investigation is out of thin air, stealing, changing flowers, and replacing the peach with the dead is the only way to find out the truth.

I. the identification method of ordinary invoices: the invoice supervision chapter is an important legal sign to identify the authenticity of invoices.

The invoice of the new edition of the new invoice issued by the whole nation is elliptical, and the upper ring engraving the word "national uniform invoice supervision chapter". The next ring engraving the words "* * * * tax bureau" is made in the middle of the province or city where the national tax and land tax organs are located. The typeface is in block letters, the printing color is red, the ultraviolet lamp is orange, and the fluorescence reflects that the overprint is in the center of the invoice couplet.

From the identification of "SW" in the invoice couplet, identification of anti counterfeiting ink is used to identify whether it is a unified anti-counterfeiting ink.

These anti-counterfeiting measures are also important basis for identifying the authenticity of invoices.

Two.

Identification methods of special invoices: in order to identify the authenticity of special invoices for value-added tax, we should first understand their anti-counterfeiting measures, and then adopt specific examination methods to identify their authenticity.

Check the invoices and couplet of VAT invoices in light of the light to see if it is necessary to use the State Administration of Taxation to uniformly print the special anti-counterfeiting paper with watermark pattern.

The colourless and coloured fluorescent counterfeit mark "SW" was identified by ultraviolet lamp and invoice identifier.

Three. Contrast check invoice Law: compare the actual use of invoiced unit invoice with the review method.

To check the situation of the invoices, to examine the problems of the private printing invoices, the lost invoices, the invoicing of invoices, the false invoices, the invoices for invoicing, the use of invalid invoices, and the completion of invoices beyond the scope of operation.

Four, nominal logic reasoning: there is inherent logic relationship and regularity between the contents listed in the invoice. If these rules are violated, it will explain the problem of invoices.

For example, there is a direct correspondence between the name of the buyer and seller and the tax registration number in the special invoice of value-added tax; the applicable tax rate can be determined according to the name of the goods sold or the labor service; according to the logical relationship between the unit price, quantity, unit, amount, tax rate and tax amount, we can deduce whether there is any mistake in the calculation of the amount and tax amount.

The invoice has direct connection with the purchase and sale business of an enterprise, and the purchase and sale business has a corresponding relationship with the quantity of the enterprise's stock and the increase or decrease of the monetary fund, including creditor's rights and debts.

The amount of invoice obtained is synchronized with the increase in inventory and cost increase, the reduction in monetary funds and the increase in current liabilities. The amount of invoiced accounts is in a synchronous trend with the decrease in inventory, money or receivable claims.

If the relationship between the invoices purchased and purchased by the enterprises and the purchase and sale business violates the above rules, the logical relationship between quantity and amount does not match, there may be problems and need further examination and verification.