增值税专用发票检查八法

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一、对代开专用发票的检查。代开专用发票即开出与本单位经营品种无关的发票,检查时,除逐份看存根外,还要注意三部分内容,一是看开出商品或产品是否属经营范围或本厂产品的品种,如百货商场开出煤炭,石墨制品厂开出白厂丝,即属违章;二是看发票的金额,如果该单位经营的? First, the generation of special invoices for inspection. On behalf of the special invoice that is out of the invoice and the unit has nothing to do business, inspection, in addition to stubby stub points, but also pay attention to three parts, one is to see if the product or product is a business scope or factory product Varieties, such as department stores out of coal, graphite products factory out white factory wire, that is illegal; second is to see the invoice amount, if the unit operators?
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