淺談對(duì)長虹增值稅發(fā)票校驗(yàn)的認(rèn)識(shí)

摘要···························································2

一：關(guān)于長虹發(fā)票校驗(yàn)組的簡介

 1.發(fā)票校驗(yàn)組的工作背景及內(nèi)容································3

2.長虹對(duì)供應(yīng)商開具發(fā)票的要求································3

2.1開具發(fā)票的要求··········································3

2.2注意事項(xiàng)················································4

二：發(fā)票校驗(yàn)流程

1.自動(dòng)校驗(yàn)流程··············································5

2.手工校驗(yàn)流程··············································6

三：發(fā)票校驗(yàn)中存在的問題及解決方法

 1.對(duì)于丟失已開具專用發(fā)票的處理······························10

 2.發(fā)票供應(yīng)商名稱與系統(tǒng)不一致的處理··························11

 3.對(duì)于銷售折讓、質(zhì)量扣款等需開具紅字專用發(fā)票的處理··········11

四：發(fā)票校驗(yàn)工作應(yīng)注意的問題及改進(jìn)方法

 1.強(qiáng)化員工服務(wù)意識(shí)，提高工作技能····························12

 2.提高發(fā)票簽收與管理機(jī)制····································13

結(jié)論·························································· 14

致 謝 詞······················································ 15

參考文獻(xiàn)·······················································16

摘 要

發(fā)票作為記錄會(huì)計(jì)事項(xiàng)的原始憑證，不僅是政府部門進(jìn)行稅務(wù)檢查的重要依據(jù)，也是消費(fèi)者維護(hù)消費(fèi)權(quán)益的唯一證據(jù)。而目前發(fā)票管理的現(xiàn)狀卻是循環(huán)管道不閉合，發(fā)票管理職責(zé)不明確，難以實(shí)現(xiàn)系統(tǒng)的發(fā)票管理和檢查。一些納稅人受經(jīng)濟(jì)利益的驅(qū)動(dòng)，無視稅收法律、法規(guī)，利用發(fā)票管理上的漏洞，采取各種手段進(jìn)行偷稅、逃稅和各種違法犯罪活動(dòng)，不但造成了稅款的大量流失，而且破壞了正常的經(jīng)濟(jì)秩序，不利于整個(gè)社會(huì)的誠信程度的提高。長虹引進(jìn)最新的SAP（簡稱R3）系統(tǒng)和合力中稅系統(tǒng)，設(shè)立發(fā)票校驗(yàn)組對(duì)發(fā)票內(nèi)容及開具、收取都有了嚴(yán)格的規(guī)范。當(dāng)然在實(shí)際工作中還是存在一些發(fā)票方面的問題。例如供應(yīng)商開具的發(fā)票有些不符合要求、發(fā)票開具的采購訂單有的貨并沒有到達(dá)物流庫等等。這些問題的存在勢(shì)必會(huì)影響長虹與供應(yīng)商之間的業(yè)務(wù)往來，如何合理合法的運(yùn)用國家相關(guān)政策去有效的解決這些問題，這就是發(fā)票校驗(yàn)的工作內(nèi)容。

關(guān)鍵詞：發(fā)票管理 校驗(yàn) 認(rèn)證 問題 解決