How to identify invoice fraud

With the gradual deepening of fiscal reform, the phenomenon of "run, risk, drip and leakage" of fiscal funds has been greatly reduced. However, we found during the audit that some departments and units routinely use fake invoices to achieve their purpose of illegally disbursing fiscal funds, and they also use new tricks to make the methods more covert, seriously disrupting the social and economic order. In practice, we found that there are two main types of fake invoices. The first type is that the invoice itself is fake and is a fake invoice that is not supervised by the tax authorities and is resold in the market. The second type is that the invoice itself is genuine, but the economic business it reflects is fake, which is a forgery. Fake invoices based on economic and business facts. Based on auditing practice, this article integrates technical methods for identifying and reviewing fake invoices for readers’ reference.

1. Identify fraud in the invoice itself. Identify it from the quality of the invoice. The quality of fake invoices is poor, and the paper used is ordinary paper. Its printing fonts and fluorescence are of poor quality compared with real invoices. There is no tax watermark anti-counterfeiting mark, and even if there is, the printing is unclear or the printing is prominent. Determine whether the invoice has been invalidated. For some units that have been deregistered by the industrial and commercial authorities, all tax invoices have not been collected and destroyed. If such invoices are used by illegal operators, not only will the operators evade taxes, but they will also provide convenience for some units to forge economic business. The key to verification is to investigate the business registration and cancellation status of the industrial and commercial and taxation departments, and verify whether the invoice is invalid to identify authenticity. Identification of overlay from invoice scratched award area. The covering layer of the fake invoice is thin and the texture is hard and slippery, so it is not suitable to scratch out the hidden text in the award area. There is no overlapping "8" on the back of the covering layer of the award area of ??the fake product sales invoice. Identification from invoice coding rules. By consulting the tax authorities, you can check the meaning of the invoice code and the unit tax number, and then compare it with the geographical area and service category of the specific unit that prints the invoice and the unit that issues the invoice to verify the authenticity of the invoice. Identification from the printed content of the invoice. Fake invoices have problems with incomplete or non-standard printed content, which can be discovered through Internet searches or by checking color samples of various types of invoices provided by the tax authorities.

2. Identify false economic businesses and tamper with invoices. The content of the invoice covers a wide range of items, and it is difficult to verify whether it is consumables or the name of goods or services has been changed. Currently, most of the invoices issued by recognized false economic businesses include "office supplies", "computer supplies", "printing paper", "cigarettes, wine, tea", etc. For example, when used to purchase vouchers in large shopping malls, most of the invoices are Several invoices for "office supplies" were issued. Some invoices involve "training fees", "publicity fees", "conference fees", "maintenance fees", "repair fees", "network maintenance fees" and other matters, and the invoice amounts are large. For example, hotel and catering invoices are often It was changed to conference fees, and public travel expenses were changed to training fees. The above suspicious economic business can be tracked and inspected through extended audit. For example, investigate the actual consumption of invoice stubs, invoice details, purchased physical objects or office supplies, computer supplies, etc. to determine whether the expenditure items are compliant and legal. Set invoice. Fill in the invoice stub copy, accounting copy, and reimbursement copy separately. The billing unit can achieve the purpose of over-reporting by filling in the amount within the limited limit. Doubts can be found by checking the handwriting on the invoice, whether the filling is misplaced, traces of copying, and investigating the invoice stub. Approximate limit invoice. For example, for a thousand-yuan invoice, the amount issued can reach 999 yuan. Doubts about such invoices can be established through bank inquiries, physical verification, inquiry and investigation. Invoice with abnormal number. The invoice numbers are consecutive or multiple invoices are issued at the same time and the numbers are broken. If the invoice numbers are consecutive, they may be fake invoices and belong to forged economic business matters; if multiple invoices are issued in a row for one economic business, and the intervals between broken numbers are large or the time is long, it can be regarded as suspicious economic business. If the above situation occurs, you can confirm whether it is a false economic business by directly asking and tracing the source of the invoice. False invoices from other places. It is difficult to check for cheating using off-site invoices. For example: invoices from newspapers and magazines in other places, travel expenses that include accommodation expenses in other places but no tickets, etc. can be verified through positive correspondence and bank account inquiries. Invoices for exceptions. It can be roughly divided into three situations. One is the frequent use of various commercial invoices issued by the same sales unit. Due to the special relationship with the invoicing unit, it is easy to obtain invoices and is frequently used. The second is the large invoices from small stores. Since small retail stores provide limited goods and services, it is an abnormal situation to issue high-value invoices cumulatively from small retail stores. The third is to reimburse multiple catering or travel invoices at one time. Multiple catering and travel invoices with long intervals, belonging to different regions, and old and new invoices can all be confirmed as suspicious points. The situation can be verified through bank account inquiries, inquiries, and on-site inspections and evidence collection. Invoice with abnormal seal.

Generally, illegal and illegal economic business will not be like normal business, with clear seals and reasonable unit prices and total value of goods. From the perspective of the sales unit, providing false invoices will bear certain legal risks. Therefore, there will always be reluctance or intention to use unclear seals, or the seal unit itself is a fabricated unit. Such large-value invoices can be verified as the focus of review. The authenticity of the unit can be confirmed by consulting the industrial and commercial and taxation departments, conducting inquiries and investigations, or extending the verification of the invoicing unit. Distorted invoices. Some false economic items are made up of total count values. The general approach is to divide the total invoice value by the unit price of the product, and the resulting quantity is filled in directly on the invoice. By checking the product name, specifications, unit price, and amount recorded on the invoice, we can find that if the product name, specification, unit price, and amount are abnormally high or low, or abnormally large or small, this is a suspicion of false economic business. In addition to the above-mentioned judgment methods, fake invoices can also be identified and reviewed through methods such as expenditure structure analysis method, inquiry and investigation method, account-by-account and matter-of-fact method, mass reporting method, extended investigation method, and cooperative verification.