How to prevent false issuance of VAT invoices，did you know?

How to prevent false issuance of VAT invoices，did you know? How to prevent false issuance of VAT invoices，Did you know special value-added tax invoice?，Avoid being implicated due to false claims by upstream companies。 For companies receiving votes，Obtaining an invoice means purchasing goods or receiving services from upstream and making payment.。

therefore，Review of invoice compliance needs to be integrated into supplier management efforts，In accordance with the "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Special Value-Added Tax Invoices by Taxpayers" (State Administration of Taxation Announcement No. 39, 2014)，(hereinafter referred to as “Announcement No. 39”)，A special value-added tax invoice obtained by the taxpayer that meets the three conditions at the same time，Can be used as a VAT deduction voucher to deduct input tax。

Enterprises receiving votes should pay attention to the following three aspects:，Ensure compliance with Announcement 39 “Allowing the deduction of input tax”

Require

： one、A real transaction occurs. The enterprise actually purchases goods or receives services.，And the supplier is an invoicing company，It cannot be a salesperson pretending to be the name of the invoicing company or any third party other than the invoicing company.。

Businesses need to pay attention：In view of the possible malicious collusion between the invoicing enterprise and the salesperson pretending to be its name to conceal the inconsistency between the invoice issuer and the actual supplier，The payee cannot only obtain the information provided by the salesperson，Letter of introduction stamped with the issuer’s seal and other evidence，Instead, you need to make an outgoing call、Verify with the invoicing company via letter or email.，And pay attention to retain relevant evidence。

two、The payment is consistent with the transaction. Both of the following conditions are met:

Require

：First, the enterprise has indeed paid the invoicing party for the goods sold.、Payment for taxable labor or taxable services provided，That is to say, "three-stream agreement" in the strict sense。

To prove this，Businesses need to adopt reliable，Traceable fund flow、Settlement method that can be obtained afterwards，Such as bank wire transfer or transfer notes between public accounts，Try to avoid settling with cash or cashier’s check；Second, although the enterprise does not pay the invoicing party,，However, there is evidence that the invoicing party has obtained the voucher to claim the sales payment.。

Regarding what is meant by "requesting proof of sales payment"，39Announcement No. No. No clear provisions，However, you may refer to the provisions in Article 45 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation (2025) No. 36 Document 1)："The day when receipt of sales payment receipt is obtained，means the payment date specified in the written contract”，It can be seen that the receipt of the sales payment should be a written contract that can prove the due creditor's rights.。

therefore，When a company has a large transaction, it needs to sign a written contract with the invoicing party to prevent risks.。 three、The invoice information is consistent. The enterprise purchases goods or receives services.，Its product name、quantity、The amount should be consistent with the invoice record，Why is the content recorded on the invoice inconsistent with the signed written contract?，Contracts should be modified as promptly as possible。

If there are many types of goods or services purchased in the same batch,，Invoices should be issued separately，Or obtain the sales list printed by the invoicing party in the anti-counterfeiting tax control system。

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