目 录
摘要···························································2
一：关于长虹发票校验组的简介
1.发票校验组的工作背景及内容································3
2.长虹对供应商开具发票的要求································3
2.1开具发票的要求··········································3
2.2注意事项················································4
二：发票校验流程
1.自动校验流程··············································5
2.手工校验流程··············································6
三：发票校验中存在的问题及解决方法
1.对于丢失已开具专用发票的处理······························10
2.发票供应商名称与系统不一致的处理··························11
3.对于销售折让、质量扣款等需开具红字专用发票的处理··········11
四：发票校验工作应注意的问题及改进方法
1.强化员工服务意识，提高工作技能····························12
2.提高发票签收与管理机制····································13
结论·························································· 14
致 谢 词······················································ 15
参考文献·······················································16
摘 要
发票作为记录会计事项的原始凭证，不仅是政府部门进行税务检查的重要依据，也是消费者维护消费权益的唯一证据。而目前发票管理的现状却是循环管道不闭合，发票管理职责不明确，难以实现系统的发票管理和检查。一些纳税人受经济利益的驱动，无视税收法律、法规，利用发票管理上的漏洞，采取各种手段进行偷税、逃税和各种违法犯罪活动，不但造成了税款的大量流失，而且破坏了正常的经济秩序，不利于整个社会的诚信程度的提高。长虹引进最新的SAP（简称R3）系统和合力中税系统，设立发票校验组对发票内容及开具、收取都有了严格的规范。当然在实际工作中还是存在一些发票方面的问题。例如供应商开具的发票有些不符合要求、发票开具的采购订单有的货并没有到达物流库等等。这些问题的存在势必会影响长虹与供应商之间的业务往来，如何合理合法的运用国家相关政策去有效的解决这些问题，这就是发票校验的工作内容。
关键词：发票管理 校验 认证 问题 解决
