发票是财务收支法定的原始凭证,是税务稽查的重要依据。它自《全国发票管理暂行办法》实施以来,已引起社会各方面的重视。但是,目前尚有一些机关、企事业单位仍不知如何鉴别发票的真实性和有效性,致使许多无效发票混入会计核算之中,给国家或企业造成了不应有的损失。为了杜绝、减少发票管理上的漏洞,防止由此造成的偷漏税行为,以维护国家和企业的利益,笔者介绍一下鉴别无效发票与有效发票的方法,以供参考。首先要弄懂什么是无效发票和有效发票?简单地说无效发票就是指不符合现行发票管理规定使用的发票;有效发票指县(市)税务机关印制或经县(市)税务机关批准印制,在发票上盖有县级或者县级以上税务机关的发票监制章或税务机关公章的发票(经税务机关认可的特殊票据除外,下同)。其鉴别办法如下: 一、要看所开的发票有无税务机关发票监制章 Invoice is the original financial receipts and statutory documents, tax inspection is an important basis. Since its implementation of the “Interim Measures for the Management of Invoice in China”, it has drawn the attention of all sectors of society. However, there are still some agencies, enterprises and institutions still do not know how to identify the authenticity and validity of invoices, resulting in many invalid invoices mixed accounting, the country or business caused undue losses. In order to put an end to reduce the loopholes in invoice management, to prevent the resulting tax evasion behavior in order to safeguard the interests of countries and enterprises, the author describes the identification of invalid invoices and valid invoices for reference. First of all, we must understand what is invalid invoice and valid invoice? Simply invalid invoice means the invoice does not meet the current invoice management requirements; valid invoice refers to the county (city) tax authorities printed or approved by the county (city) tax authorities The invoice shall be marked with the invoice of the taxation authority at the county level or above the county level or the invoice of the official seal of the tax authority (except for special bills approved by the tax authorities, the same applies hereinafter). The identification method is as follows: First, depends on whether the invoice opened by the tax authorities invoice chapter