Techniques and methods for identifying and reviewing fake invoices

With the gradual deepening of fiscal reforms, the phenomenon of "running, running, dripping, and leaking" of fiscal funds has been greatly reduced. However, during the audit, we found that some department units used false invoices to achieve the purpose of their illegal expenditures on fiscal funds, and they also refurbished their designs and made them more concealed, seriously disrupting social and economic order. In practice, we have found that there are mainly two types of false invoices. One is that the invoice itself is false, and the other is a fake invoice produced by the non-tax agency that is reselling on the market; the second type is that the invoice itself is true, but the reflected economic business is false, and it is a counterfeit. Fake invoices for economic business facts. Based on the audit practice, this article integrates the technical methods for the identification of fake invoices for review.

First, identify the invoice itself falsified

Identify the quality of invoices. The quality of the fake invoices is poor. The paper used is plain paper. The printed fonts and the degree of fluorescence are of poor quality compared to the genuine invoices. There are no tax watermarks and anti-counterfeit labels, and even if they are unclear, they are printed or printed prominently.

Whether the invoice has been invalidated. Some units that have been cancelled in the industry and commerce departments have not collected and destroyed their tax invoices. If such invoices are used by unscrupulous operators, not only do the operators evade tax payments, they also facilitate the forgery of economic operations of certain units. The key to verification is to investigate the registration and cancellation of business registration in the industrial and commercial and taxation departments and verify whether the invoice is invalidated to verify authenticity.

Scratch the prize area overlay from the invoice. The cover of the fake invoice is thin, and the texture hard-slip should not be used to scrape the hidden text of the prize area. The fake goods sales invoice area cover has no overlapping “8” code on the back.

Differentiate from the invoice code compilation rules. Through consultation with the tax authorities, the meaning of the invoice code settings and the unit tax number can be checked and compared with the geographic area and service type of the specific printing invoice unit and invoice issuing unit, and the invoice can be verified as true or false.

Identify the contents of the invoice. There are problems with incomplete or non-standardized printing of false invoices, which can be checked through the Internet or checked against the color ticket samples provided by the tax authorities.

Second, identify false economic business

Tamper with invoices. Invoices cover a wide range, are consumables or change the name of a commodity service and are difficult to verify. The invoices issued by currently recognized false economic businesses are mostly "office supplies", "computer consumables", "printed paper", "smoke, alcohol, and tea", etc. If they are used in large shopping malls to purchase vouchers, most of them are Several "office supplies" invoices were issued. Some invoice contents involve "training fees", "propaganda fees", "conference fees", "maintenance fees", "repair fees", "network maintenance fees" and other items, and the invoice amount is relatively large, such as hotel catering invoices are often It was changed to conference fees, and public tourism expenses were changed to training fees. The above suspicious economic business can be tracked and checked through extended audit. For example, the actual consumption of invoice stubs, invoice schedules, purchased physical or office supplies, computer consumables, etc., is investigated to determine whether the expenditure items are compliant and legal.

Set of invoices. Separately fill in invoice stubs, billing bonds, and account reconciliations, and the reimbursement unit can achieve the purpose of multiple reimbursement by randomly filling in the limit amount. You can find out the doubt points by checking the invoice writing, filling in the wrong position, copying traces, and investigating invoice stubs.

Approximate quota invoices. For example, a thousand-dollar invoice, the amount issued can reach 999 yuan. This type of invoice can be established through bank inquiries, physical verification, inquiries and other methods to establish doubtful points.

Abnormal invoice number. Invoice number number or number of invoices opened and broken. The serial number of the invoice number may be a fake invoice and it is a fake economic business. An economic business can even open multiple invoices, and the interval number or long time of the disconnected number can be used as a doubtful economic business. The above situation can be confirmed through direct inquiry and tracing of invoice sources to confirm whether it is a false economic business.

Offsite false invoices. It is difficult to verify cheating using off-site invoices. Such as: off-site newspapers and periodicals invoices, travel expenses in different places without tickets and other conditions, can be verified through positive letters and bank account query method.

Abnormal situation invoice. It is roughly divided into three situations. One is the frequent use of various types of commercial invoices issued by the same sales unit. Because of the special relationship with the invoicing unit, it is easy to obtain invoices and use them frequently. The second is a large invoice for small shops. Due to the limited availability of goods and services provided by retail outlets and the accumulation of high-value invoices from retail outlets, this is an abnormal situation. The third is the reimbursement of multiple catering or travel invoices. Multiple catering and travel invoices have a long interval, belong to different regions, and the bills are old and new, and can be confirmed as doubtful. Investigate the situation through bank account enquiries, inquiry surveys, field trips and evidence collection.

Abnormal invoices for seals. General illegal and illegal economic business will not be like normal business. The seal is clear, and the unit price and total value of commodities are reasonable. From the perspective of the sales unit, providing false invoices will take certain legal risks. Therefore, it is always reluctant or intentional to use the printing to be vague, or the seal unit itself is a disguised unit. Such large invoices can be used as the focus of review. It can be verified by consulting the industry and commerce, taxation authorities to verify the authenticity of the unit, inquire into the investigation or extend the billing unit.

Examine the distorted invoice. Some false economic matters are pieces of aggregate value. The general practice is to divide the invoice total value by the unit price of the commodity, and the resulting quantity is directly filled in on the invoice. By checking the names, specifications, unit prices, and amounts recorded on the invoices, it can be found that the abnormality is high or low and the number of abnormalities is more or less, that is, false economic business doubt points.

In addition to the above judgment methods, you can also step out of the books through the expenditure structure analysis, inquiries and investigation methods, ledger and law, public reporting methods, extended investigation methods and cooperative verification methods to identify and review false invoices.