Invoices authenticity methods
Invoices identification methods:
(a) Invoice-related knowledge 1, the fixed invoice of the joint, specifications:
Fixed invoices are divided into three joints***, the left half of which is the stub link, the middle part of the bookkeeping joints, the right half of the invoice joints. The specifications of the fixed-rate invoice are: 210mm x 80mm (invoice style see Qingdao fixed-rate invoice style)
2, the classification of invoices (the main introduction of the four)
(1) according to the industry to be classified, roughly can be divided into industrial invoices, commercial invoices, processing, repair, repair and distribution of invoices, acquisition of invoices, invoices of water and electricity, other invoices, and so on. Uniform invoice for the sale of goods in Shandong Province is divided into two types: handwritten version and cash register version, handwritten version of invoices printed on anti-counterfeiting watermark paper, and cash register version of invoices printed on ordinary double-gummed paper.
(2) According to whether the invoice is printed with the name of the unit to divide, can be divided into articulated invoices and uniform invoices.
(3) According to the invoice layout and issuance method of classification, can be divided into computerized invoices, handmade invoices, cut corners of the invoices, fixed-rate invoices and so on. For example: department stores, supermarkets use computerized tickets; repair and repair invoices are cut corner tickets.
(4) according to the paper used to print invoices (materials) can be categorized into ordinary paper, pressure-sensitive paper, copy paper, typing paper, charcoal coated paper.
3, fixed invoice invoice number rules
In order to facilitate the unified identification and query of the national general invoices, since July 1, 2004, in the country's unified use of 12-digit classification code and 8-digit invoice number of general invoices.
The invoice code consists of the national and local tax code, administrative area code, year code, industry code, invoice type code, etc., ****12 digits. From left to right in accordance with the following order of preparation: the first for the national and local tax code, 2-5 for the administrative area code, 6-7 for the printing year code, 8 for the industry code, 9, 10 for the expansion of the code, is a unified invoice, from 01-99 according to the invoice subclass code (as stipulated by the Provincial Bureau); 11th for the amount of Edition code, of which: 0-computer version, 1-million yuan version, 2-hundred thousand yuan version, 3-million yuan version, 5-thousand yuan version, 6-hundred yuan version, 8-cash register special invoices, 9-unlimited amount and fixed-rate invoices; the 12th bit for the enterprise title invoice and the joint code, 0 represents the enterprise title invoice, 1-9 represents the unified invoice joints, such as 1 represents a one-link invoice.
Several ways to identify fake invoices
At present, there are two kinds of invoices in the catering industry: one is machine-printed invoice and the other is fixed-rate invoice. The former has to be printed using a tax-controlled machine, and fake invoices are relatively rare. The latter is mostly used by fast food restaurants or catering companies with smaller turnover. In order to avoid taxes, many restaurants mix fake invoices, especially for individual consumers. Here are several identification methods introduced to you:
1, scratch the coating to see: the coating of fake invoices more difficult to scratch, and sometimes even scratch the paper, the handwriting is not clear. Especially scratch the password area is more obvious, if you receive more than one invoice, after scratching often found that the password of the fake invoices are the same.
2, invoice code identification (geographic code and industry code rules see fixed invoice invoice number rules): geographic code false: industry code false: in addition to explain one point: the year code is only the year of printing rather than the year of availability, 07 can be used across the year in 08, but the difference between the year of printing and the year of invoicing is too large, but also to pay attention to. State and local tax invoices can not be mixed, such as the purchase of office supplies should be used to sell goods invoices, such as the use of local tax invoices, this invoice belongs to the unqualified invoices; catering invoices, such as the use of state tax invoices, also belongs to the unqualified invoices.
3. Pay attention to the limitations on the amount of fixed-rate invoices in each city: note that there are no large fixed-rate restaurant invoices in certain cities.
4, real and fake control method: suspicious invoices and real invoices for comparison, carefully observe the two invoices in the paper, font, ink and other aspects of the differences.
5, fluorescent reaction under the ultraviolet lamp: invoices set with the national uniform invoice Supervisory Chapter, in the ultraviolet lamp irradiation was a bright orange-red fluorescent reaction, while the fake invoices ink yellow or brown. Handwritten version of the invoice using a full version of the watermarked paper with a diamond-shaped logo of the SW characters, that is, the diamond within the set of SW, this pattern can be seen with the naked eye or backlighting.
6, magnifying glass observation: invoice number, prize area content, password strokes with more than 5 times the magnifying glass to observe a uniform point distribution. General fixed invoices on the group of flowers, underline lines with more than 5 times the magnifying glass to observe is composed of 0.1mm thickness of the continuous solid line.
7, see whether the project is complete: general fixed-rate invoices where there is no invoice number, password; tax-controlled machine-printed invoices where there is no tax code, invoice number, password, machine-printed ticket number, machine number may be fake invoices.
8, look at the payee unit stamp: fake invoices payee unit stamp is very vague, and does not match their store name.
real invoice paper with the national unified provisions of the invoice special paper, invoice Supervisory Chapter oval shape, the use of special colored fluorescent ink overprint, the upper ring engraved with the "National Uniform Invoice Supervisory Chapter" words, the lower ring engraved with the State Administration of Taxation Supervision (Local Taxation Bureau invoices engraved with the supervision of the local tax bureau), the middle of the engraving of the location of the tax authorities The full name or abbreviation of the tax authority is engraved in the middle, the font is in block letters and the printing color is big red; the paper is strong and tough, the ink color is soft and bright, the handwriting is clear, the spacing between words is appropriate and the printing is fine. The fixed-price invoices have Chinese and English contrasts, and the relevant laws and regulations on invoice management are printed on the back of the invoices. Counterfeit invoices have soft and brittle paper, dull ink color and large deviation. The handwriting is blurred, the spacing between words is disproportionate, crude, and the color of the denomination numbers is not bright enough. Counterfeit invoice code and invoice number printing font is not the same, and a dark and light. Some fake invoices anti-counterfeiting mark is too obvious, not to face the sun to show.