1. Answer

1. You can check whether the company that issued the invoice is consistent with the company stamp on the invoice. If it is inconsistent, it is an illegal invoice;

2. Observe the invoice producer seal, which is oval in shape. The words of the national unified invoice producer seal are engraved in Sheung Wan, and the full name or abbreviation of the province or city where the national tax and local tax authorities are located is engraved in the middle. The font is in block letters, printed in red, and overprinted in the center of the ticket header of the invoice;

3. Use the invoice anti-counterfeiting identification instrument to see whether the invoice producer seal and invoice serial number are made of anti-counterfeiting ink. If they are made of anti-counterfeiting ink, they will show red fluorescence; if they are not made of anti-counterfeiting ink, they will be invisible under the invoice anti-counterfeiting identification instrument.

II. Analysis details

General-purpose machine invoicing belongs to ordinary VAT invoices. The types of invoices are divided into ordinary invoices and special invoices for value-added tax. Invoice plays an extremely important role in social and economic activities in China. It is a carrier to record the content of economic activities and an important tool for financial management. Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers, and ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices. The special VAT invoice is the product of the implementation of the new tax system in China. It is an invoice set by the national tax authorities according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide VAT taxable items.

iii. Can general-purpose machine invoices be reimbursed?

General-purpose machine invoices can be reimbursed, and national tax general-purpose machine invoices belong to ordinary invoices and have the same legal effect as special VAT invoices.