There are two ways to check the authenticity of invoices: the first way: official website checks invoices as follows;
1. Search People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the webpage, and click to enter official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);
2. Find the invoice query under the service of China State Taxation Administration of The People's Republic of China official website, and click Enter;
3. Enter the correct invoice code, invoice number, invoice date, invoice tax-free amount and verification code under the invoice query page, and then click Check;
4. When the relevant information of the invoice appears, the invoice is positive. If you can't find this ticket, the invoice may be a forged invoice.
Second, analysis:
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices. Simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.
3. How to fill in the payee and approver of the invoice?
The payee and approver of the invoice can fill in the name of the employee who is actually in charge of the business. For example, the tax agent fills in the invoice for the enterprise, the cashier collects the money, and the person in charge of the finance department reviews it. The payee fills in the cashier's name, and the auditor fills in the name of the person in charge of finance. In addition, it should be noted that the invoicing personnel and auditing personnel of an enterprise cannot be the same person.