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What is the VAT anti-counterfeiting tax control system?
The value-added tax anti-counterfeiting tax control system is an important part of the national golden tax project. It is developed to control the value-added tax, curb tax evasion and fraud by using special invoices for value-added tax, and prevent tax loss. It is a computer management system that uses digital password and electronic storage technology to strengthen the anti-counterfeiting function of special VAT invoices and realize the tax source monitoring of general VAT taxpayers. The use of anti-counterfeiting tax control system has become one of the powerful means of tax collection and management in China.

The anti-counterfeiting tax control system of value-added tax integrates computer, microelectronics, photoelectric technology and data encryption, cancels manual invoicing, and uses the computer of anti-counterfeiting tax control billing subsystem to issue special invoices for value-added tax. The whole system takes the special VAT invoice as the core, which provides a powerful monitoring means for the source control when the invoice is sold, the anti-counterfeiting and tax calculation when the invoice is filled in, the forgery identification when the invoice is deducted, the copy of the special VAT invoice and the tax declaration, and realizes the dual effects of anti-counterfeiting and tax control of the special VAT invoice.

The VAT anti-counterfeiting tax control system consists of four subsystems: tax issuing subsystem, enterprise issuing subsystem, anti-counterfeiting invoicing subsystem and certified tax filing subsystem (certification and tax filing are two sets of software, but they must be installed on the same computer). The main functions of tax issuing subsystem are to issue subordinate tax issuing subsystem, subordinate enterprise issuing subsystem and subordinate certification tax declaration subsystem; The function of the enterprise billing subsystem is to initially open the enterprise billing subsystem and sell special invoices to enterprises; The main function of the certified tax return subsystem is to receive the tax copy data of the enterprise and distinguish the authenticity of the invoice. The above three subsystems are used by tax authorities at all levels respectively. The anti-counterfeiting billing subsystem is specially used for enterprises to issue special invoices, and the anti-counterfeiting fiscal billing subsystem can only be used after its "fiscal IC card and golden tax card" are issued by the competent anti-counterfeiting fiscal tax authorities.