你知道如何区别真假增值税发票吗?

营改增来了,你知道如何分辨真假发票吗?

Q:企业收到增值税专用发票、普通发票等各类型的发票如何区别真伪?

国税局常见的发票种类:增值税专用发票、增值税普通发票及通用机打普通发票等。

增值税专用发票可通过扫描抵扣认证,认证通过发票即为真。增值税普通发票和通用机打普通发票等可以通过以下方式查询:

  • 1、通过登陆国税局官方发票查询平台进行发票查询
  • 2、拨打当地的12366(税务服务热线电话)查询
  • 3、填写《发票鉴定申请表》及发票联送至税局前台办理发票查询。

而作为会计,在处理公司的财务问题时,不可避免也会接触到增值税发票。

那么,如何辨别增值税发票真伪?小编总结了最新4种自行辨别发票真假的方法↓↓↓

方法一:看发票监制章。

发票上方正中央有一椭圆形红色的“发票监制章”。此章外圆线是一条普通的红色粗线,但内圆线是采用微缩技术印制,由多组“国家税务总局监制”汉字的汉语拼音声母缩写组成,即“GJSHWZJJZH”。通过高倍放大镜可以清晰地看到。

目前,假票无法做到这一点。

方法二:用紫外灯照射。

真票采用特殊纸张印刷,在紫外灯照射下,真票票面上每隔一定距离会显现出发光的金属条,假票在紫外灯下无此发光金属条。

方法三:上网站查询。

看发票名称写明是“XX增值税普通(或专用)发票”,“XX”是省份名称,如发票名称为“广西壮族自治区增值税普通发票”,则可登录广西国税局网站,输入发票代码和发票号码,即可查询该号码的发票是否存在。各省国地税部门都开设有网站,网站都提供发票查询功能。只要是真票,任何增值税发票、营业税发票都可以在网站上查到。

通过网站查询发票除了能鉴别发票的开票方真伪,也能确认该票是否“真票假开”。如发票为真票,票面上写的开票方为A公司,但网站查询结果显示该份发票是B公司领购,则说明尽管发票本身是真票,但是开具的内容是虚假的,属于不合法发票,同样不能用于财务报账。

方法四:手机查验

国家税务总局官网【纳税服务】栏目新设【“互联网+税务”应用广场】- 手机应用(地址:http://its.chinatax.gov.cn/taxboxserver/taxdownload/list),内含P手机版软件。

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