Invoice Anomalies and Tax Risks Special Topic | Abnormal Vouchers, False Invoicing, and Audit Response

Invoice anomalies and tax risks

Organize policies around abnormal vouchers, fraudulent invoices, mismatched input and output, risk reminders, audit response, and business authenticity evidence retention.

First look at the conclusion

After enterprises receive an abnormal voucher reminder, they should distinguish the tax credit rating, whether deduction has already been claimed, verify the application period and filing form handling method, and at the same time strengthen the evidence chain for transaction authenticity.

Topic description

What problem does this topic solve?

Organize policies around abnormal vouchers, fraudulent invoices, mismatched input and output, risk reminders, audit response, and business authenticity evidence retention.

This page links the original policy text, official interpretations, and practical implementation points in the same business scenario, helping enterprises build a complete policy chain.

Policy List

Policies and official interpretations related to invoice anomalies and tax risks

2021-07-09

Currently effectiveInvoice RiskIncludes official interpretation

Announcement of the State Taxation Administration on Matters Concerning the Integration of VAT, Consumption Tax and Surcharge Declaration Forms

State Taxation Administration Announcement No. 20 of 2021 · State Taxation Administration

Understand in one sentence: Conclusion: Starting from August 1, 2021, the nationwide integration of VAT and consumption tax filing forms with urban maintenance and construction tax, education surcharge, and local education surcharge filing forms was implemented. Taxpayers should use the corresponding new filing forms to simultaneously complete the filing of main taxes and surtaxes, and the original surtax filing forms are no longer used.

View original text, official interpretation and practice points →

Common Questions

How to check and use invoice anomalies and tax risks?

How to use invoice anomalies and tax risks?

First confirm the business scenario through the topic page, then enter the individual policy page to check the original policy text, official interpretation, applicable objects, implementation checklist, and risk alerts.

Is the Kailing interpretation an official position?

No. Both the official original text and official interpretation are marked as sourced from the State Taxation Administration. Kailing analysis is used to assist enterprises in understanding and implementation and does not replace the opinion of the competent tax authority.

Source and responsibility

Content source and review records

Main basis: Policy and Regulation Database of the State Taxation Administration and official public interpretations
Content organization: Kailing Policy Research Group
Update time: 2026-07-27

Policy content is for reference only; specific implementation is subject to the original policy text and the standards of the competent tax authorities.