Invoice audit is the work of tax authorities to verify the authenticity of taxpayers' VAT tax returns. Its purpose is to strengthen the tax information management of value-added tax, reduce the tax risk of value-added tax management and optimize taxpayers' tax service.

The contents of invoice audit include auditing the invoice information collected by the anti-counterfeiting and tax-controlled tax filing system and the taxpayer's declaration information, and auditing the invoice information input by the anti-counterfeiting and tax-controlled tax filing system and the taxpayer's declaration information. To some extent, carrying out invoice audit helps to save taxpayers' tax time and reduce part of taxpayers' tax payment costs.