KR101135031B1 - Method for publishing electronic tax invoice - Google Patents

Abstract

PURPOSE: A method for transforming the reverse issued electronic tax invoice to forward direction is provided to transmit the electronic tax invoice to an assigned ASP(Application Service Provider) service system, thereby offering a normal issuing type of electronic tax invoice in the forward direction. CONSTITUTION: A purchase tax invoice is automatically made by extracting purchase tax invoice data(S103,S104) An account address or a representative email address of a provider tax invoice server assigned by a provider is identified(S106). The purchase electronic tax invoice is encoded to transmit.

Description

METHOOD FOR PUBLISHING ELECTRONIC TAX INVOICE}

The present invention relates to a method for converting the processing of the purchase of the electronic tax invoice in the forward direction. The present invention is directed to a company operating an electronic tax invoice system or an enterprise operating an electronic tax invoice in connection with an external electronic tax invoice ASP service. This is to provide a method for issuing electronic tax invoices through the ASP service or designation system designated by the counterparties' suppliers, while maintaining the existing reverse issuance form.

When a transaction occurs between the seller and the buyer, a tax invoice is issued, and the tax invoice is used as evidence of the transaction in which the VAT is taxed, and is used for calculating the balance between the seller and the buyer, proof of the transaction, and payment of various taxes according to the transaction details. .

The method of issuing the tax invoice according to the commerce is that the seller prepares the tax invoice directly and delivers it to the buyer by personal or postal mail, but it is difficult to promptly issue the tax invoice and is lost in the delivery process. Therefore, there was a problem in that time and money were wasted due to the confirmation of receipt of the tax invoice and the reissue in case of loss. Accordingly, a service for issuing a tax invoice through an intermediary site has been used as a method of issuing a tax invoice in accordance with most commercial transactions. However, there is a space limitation that the issuing service of the tax invoice can only be issued through a computer terminal connected to the public network, such as the Internet, and the recipient can not check the issuance fact until accessing the computer terminal. The limitation is that the confirmation is not made in real time. In addition, since the tax invoice is issued to the buyer by the seller, the buyer has to wait until the tax invoice is issued from the seller.

Therefore, in order to ensure the convenience and accuracy of the supply recipient's work, many large corporations prepare their own electronic tax invoice system by substituting their own electronic tax invoice in their system even though they are the recipient. Or, it has been using the method of issuing the electronic tax invoice purchase reverse that is provided to the supplier through an external designated ASP service and induces the supplier to connect and issue the electronic tax invoice within the set time limit. However, the above method of issuing reverse purchase is a method of issuing an electronic tax invoice centered on the recipient, and the supplier is forced to be supplied by the superior status of the recipient even though there is an electronic tax invoice system or an ASP service mainly used by the supplier. As there is no choice but to use a dedicated system or a designated ASP service, it is difficult to deal with distributed business processes and manage a consistent tax invoice by the number of suppliers.

Recently, the IRS has officially issued an operating rule that does not force the recipient to issue an electronic tax invoice (designated system or designated ASP service). By declaring that they would take steps to revoke their permits, companies applying the majority of buyback issues are inevitably making fundamental changes to the process of operating existing electronic tax invoices.

In order to solve these problems, the present invention utilizes the basic purpose of the company's existing electronic tax invoice purchase and reverse issue processing process and at the same time provides a new electronic tax invoice process in accordance with the prohibition of designation of the electronic tax invoice issuance passage proposed by the National Tax Service. It is to provide a way to handle it. In other words, an ASP service that a partner's supplier wishes to designate while maintaining the existing reverse issuance form for companies operating an electronic tax invoice in connection with an enterprise that operates a dedicated electronic tax invoice system or an external electronic tax invoice ASP service. It provides a method of processing that provides the normal forward issuance form suggested by the IRS through the designation system.

The electronic tax invoice purchase station issuing method of the present invention to solve the above problems, if the recipient tax invoice server 200 is automatically associated with the period system of the recipient terminal 100, the recipient tax invoice server The first step of extracting the purchase tax invoice data from the period system and automatically preparing the purchase tax invoice, and the recipient tax invoice server 200 are automatically linked with the period system of the recipient terminal 100. If not, the supplier tax invoice server 200 receives the items to be entered in the electronic tax invoice through the supply terminal 100, the purchase electronic tax invoice is prepared in step 2, and the recipient tax invoice The linkage module of the server 200 grasps the account address or the representative email address of the supplier tax invoice server 300 designated by the input supplier, and purchases the electronic tax. A third step of encrypting and transmitting the bill; and a fourth step of verifying the reliability and forgery of the information by decrypting the encrypted preliminary purchase tax invoice received and storing the preliminary sales tax invoice. And a fifth step of issuing the preliminary sales tax invoice as a firm sales electronic tax invoice when the sales data details of the stored preliminary sales tax invoice are normal.

In addition, another electronic tax invoice purchase station issuing method of the present invention to solve the above-described problem, if the recipient tax invoice server 200 is automatically associated with the period system of the recipient terminal 100, the recipient Tax invoice server 200 is a first step of extracting the purchase tax invoice data from the period system to automatically create a purchase tax invoice, and the recipient system of the tax invoice server 200 is supplied with the period system of the terminal 100 and If it is not automatically linked, the recipient tax invoice server 200 receives the items to be entered in the electronic tax invoice through the supply terminal 100, the purchase electronic tax invoice is prepared and the second step, receiving Linking module of the child tax invoice server 200 is a third step of transmitting the purchase electronic tax invoice to the integrated hub system, the integrated hub system is the purchase electronic A fourth step of encrypting the gold invoice and transmitting it to the account address of the supplier tax invoice server 300 designated by the supplier; and the supplier tax invoice server 300 decrypts the received encrypted preliminary purchase tax invoice to ensure the reliability of the information. And a fifth step of verifying the forgery and storing the preliminary sales tax invoice and, if the sales data of the stored preliminary sales tax invoice is normal, issuing the preliminary sales tax invoice as the finalized sales electronic tax invoice. Steps.

According to the method of converting the electronic tax invoice purchase reverse issue in the forward direction of the present invention, it is possible to maintain the electronic tax invoice purchase reverse issue processing process to ensure the convenience and accuracy of the supply recipient's work, By sending the electronic tax invoice to the designated ASP service or the designated system, it is effective to provide a form of issuing a normal forward residual tax invoice in accordance with the prohibition of designation of the electronic tax invoice issuance passage proposed by the National Tax Service.

1 is a block diagram showing the overall configuration of an electronic tax invoice issuing system according to a preferred embodiment of the present invention.
2 is a detailed block diagram showing the detailed configuration of an electronic tax invoice issuing system according to a preferred embodiment of the present invention.
Figure 3 is a flow chart illustrating the overall flow of the electronic tax invoice issuing method according to a preferred embodiment of the present invention.

Hereinafter, with reference to the accompanying drawings, preferred embodiments of the present invention that can specifically realize the above object will be described.

1 is a block diagram showing the overall configuration of an electronic tax invoice issuing system according to a preferred embodiment of the present invention.

Referring to FIG. 1, the entire system is provided with an electronic tax invoice supply terminal 100 (hereinafter referred to as a "provider terminal"), a supply electronic tax invoice system or an ASP server 200 (hereinafter, supply). Recipient tax invoice server 200 ", supplier electronic tax invoice system or ASP server 300 (hereinafter referred to as" supplier tax invoice server "), electronic tax invoice provider terminal 400 (hereinafter" supplier " Terminal ", and the IRS server 500, which are interconnected through wired and wireless communication networks.

However, the preliminary purchase electronic tax invoice generated by the recipient according to the preferred embodiment of the present invention is stored in the supplier tax invoice server 200 of the present invention, the sales electronic tax invoice issued by the supplier The supplier's tax invoice server 300 of the invention is stored and supplied to the recipient's tax invoice server 200, the supplier and the supplier at any time by accessing the electronic tax invoice server (200, 300) of the present invention issued by It can be noted that the received electronic tax invoice can be inquired, and the method of issuing the tax invoice described below focuses on the process of processing the issuance of the electronic tax invoice.

First, the supply recipient terminal 100 is connected to the supply recipient tax invoice server 200 and receives the electronic tax invoice issuing page from the supply recipient electronic tax invoice server 200, items to be written in the electronic tax invoice Preliminary by entering (supplier information, supplier information, issue date information, transaction details, amount information, issuance deadline information, the account address of the dedicated system or ASP service designated by the supplier, or the representative email address, mobile phone information) After the purchase electronic tax invoice is generated and sent to the supplier, and the supplier refuses to issue the supplier's sales electronic tax invoice, the reason is received from the supplier electronic tax invoice server 300, and then the preliminary purchase electronic tax invoice according to the rejection reason. Modify and resend.

The provider terminal 400 is not limited as long as it can be connected to the supplier electronic tax invoice issuing server 300 using a wired or wireless communication network, and may be implemented as a desktop computer, a notebook computer, a PDA, a mobile phone (smartphone), and the like.

The supplier terminal 400 receives the preliminary purchase electronic tax invoice issued by the recipient terminal 400 from the supplier electronic tax invoice server 300 and displays it to the user, and receives the issue input or rejection and rejection reason from the user. Send to the supplier electronic tax invoice server 300. If the provider terminal 400 is configured to receive a pre-purchased electronic tax invoice through wired or wireless communication network and transmit the reason for issuance and rejection, there is no limitation in the implementation manner, and it may be implemented as a desktop computer, a notebook computer, a PDA and a mobile phone. Can be.

The supply recipient electronic tax invoice server 200 transmits the preliminary purchase electronic tax invoice page to the supply recipient terminal 100 when the supply recipient terminal 100 is connected to the preliminary purchase electronic from the supply recipient terminal 400. Receive tax invoice information (tax invoice entry items). The pre-purchased electronic tax invoice is prepared based on the received tax invoice information, and cryptographic authentication is performed using an electronic signature and a digital certificate based on a known public key.

Thereafter, the recipient electronic tax invoice server 200 sends the preliminary purchase electronic tax invoice according to at least one of the following methods according to the selection of the delivery method.

First, when the account address of the server is selected, the supplier electronic tax invoice server 200 sends the preliminary purchase electronic tax invoice to the account address of the supplier's electronic tax invoice server 300 entered by the supplier.

In addition, when the e-mail sending is selected, the supply recipient electronic tax invoice server 200 sends the preliminary purchase electronic tax invoice to the representative e-mail account designated by the supplier and sends the preliminary purchase electronic tax invoice to the supplier's mobile phone number. SMS notification

The supplier electronic tax invoice server 300 receives the preliminary electronic tax invoice from the supplier electronic tax invoice server 200, decodes the private key of the ASP service provider designated by the supplier or the supplier, or decodes it by a predetermined encoding protocol. After verifying the contents of the electronic signature, the electronic certificate and the electronic tax invoice, the information is stored in a database.

Subsequently, when the supplier electronic tax invoice server 300 receives the issued information on the electronic tax invoice from the supplier terminal 400, the supplier electronic tax invoice server 300 stores the electronic tax invoice in association with the information of the recipient and the supplier, Issuing the tax invoice formally issued to the recipient and then transmitted to the IRS server 500 within the transmission date presented by the IRS.

The National Tax Service server 500 receives and stores tax return data including tax invoice information from the electronic tax invoice servers 200 and 300, and uses the stored data for tax calculations of suppliers and recipients.

2 is a detailed block diagram showing the detailed configuration of an electronic tax invoice issuing system according to a preferred embodiment of the present invention.

Referring to FIG. 2, the supply recipient prepares the purchase electronic tax invoice in three ways as follows based on the confirmation data of the purchase electronic tax invoice to be received by the supplier.

First, the supply recipient is a method of creating a handwritten or logged-in bulk file upload by logging in the recipient ASP server 200 through the recipient terminal 100. In this case, an application service provider (ASP) refers to a company that leases software and its functions, or a service thereof. The characteristics of the ASP are that the user's hardware and software investment costs are low or inexpensive, and the resources of the software maintenance and repair are not required.

The second is a method of automatically creating in conjunction with the supplier ASP server 200 and the company's internal system (ERP, SCM, purchase management system, etc.). The term system is an industry term for an integrated system of modules that helps manage key processes, including manufacturing, purchasing, inventory, ordering, trading with suppliers, and providing customer service in a variety of business areas, including manufacturing. Since the database includes the integrated database, the information input through the integrated database can be referred to any work as raw data, so that the data required for the preparation of the purchase electronic tax invoice is supplied to the ASP server 200. Can be provided.

The third method is to write through the dedicated electronic tax invoice system 200 directly operated by the company. The data required for the preparation of the electronic tax invoice is linked with the internal period system (ERP, SCM, purchase management system, etc.) of the company. Is automatically extracted and a purchase electronic tax invoice is prepared.

The tax invoice server (200, 300) is provided between the recipient tax invoice server (200, dedicated electronic tax invoice system and ASP server) and supplier tax invoice server (300, dedicated electronic tax invoice system and ASP server) A linkage module for sending and receiving is included, and the linkage module is configured to transmit and receive an electronic tax invoice through a server account address or a representative email address. In other words, the linkage module allows the supplier's tax invoice server 300 and the supplier's tax invoice server 200 to be linked to each other so that the electronic tax invoice can be exchanged, and the receiver receives the fact of transmission along with the transmission of the electronic tax invoice. SMS notification to your mobile phone number. In addition, the association communication method of the association module includes both HTTP and SMTP base.

Figure 3 is a flow chart illustrating the overall flow of the electronic tax invoice issuing method according to a preferred embodiment of the present invention.

According to the present invention, a supplier's tax invoice server (300) is provided through a recipient's tax invoice server (200, its own dedicated electronic tax invoice issuing system or an externally designated ASP service) by filling in the purchased electronic tax invoice from the supply recipient terminal (100). ) And is based on the electronic tax invoice purchase station issuing process to induce the supplier terminal 400 to access and issue the electronic tax invoice within a predetermined time period.

When it is requested to generate the pre-purchased electronic tax invoice according to the necessity of issuing the electronic tax invoice (s101), it is determined whether the recipient tax invoice server 200 is automatically connected with the main system of the recipient terminal 100. It is made (S102).

When the recipient tax invoice server 200 is automatically linked with the periodic system, the purchase tax invoice data is extracted from the periodic system to automatically create the purchase tax invoice (S103).

If the recipient tax invoice server 200 is not automatically linked with the system, the recipient receives the items to be entered in the electronic tax invoice from the purchase history recorded through the supplier terminal 100 (supplier information, Purchase electronic tax invoice by entering supplier information, issue date information, transaction details, amount information, issuance deadline information, account address of dedicated system or ASP service designated by supplier, or representative email address, mobile phone information) It is written directly (S104). The input tax invoice prepared at this time is the preliminary input tax invoice which has not yet been confirmed.

The linked module of the supply recipient tax invoice server 200 grasps the account address or the representative email address of the supplier tax invoice server 300 designated by the input supplier (S105).

The linked module collects and stores the public key of the operator or ASP service operator registered by each electronic tax invoice operator for distribution of the electronic tax invoice mail at the National Tax Service, and the preliminary purchase tax invoice prepared by the supplier to request issuance to the supplier. The cryptographic authentication is performed using the digital signature and digital certificate based on the identified supplier or ASP service operator's public key. In addition, the linked module is to be sent to the account address or the representative email address of the electronic tax invoice server 300 specified by the identified supplier (S106), when the account address of the server is selected first, the recipient electronic tax The bill server 200 sends a preliminary purchase electronic tax bill to the account address of the supplier's electronic tax bill server 300 entered by the supplier. In addition, when the e-mail sending is selected, the supply recipient electronic tax invoice server 200 sends the preliminary purchase electronic tax invoice to the representative e-mail account designated by the supplier and sends the preliminary purchase electronic tax invoice to the supplier's mobile phone number. SMS notification. Information that a request for issuing a preliminary purchase tax invoice to the supplier is stored in the DB of the recipient tax invoice server 200. In addition, the association communication method of the association module includes both HTTP and SMTP base.

The supplier tax invoice server 300 decrypts the transferred preliminary purchase tax invoice to verify reliability and forgery of the information (S107).

According to the verification result, when the verification fails, the result and the reason information are transferred to the tax invoice server 200 of the recipient to be reflected in the DB, and if the verification is successful, the supplier tax invoice as the original file of the preliminary sales tax invoice It is stored in the DB of the server 300 (S108).

The supplier inquires the preliminary sales tax invoice stored in the DB, checks the sales data of the preliminary sales tax invoice (S109), and electronically signs the preliminary sales tax invoice as the supplier's official certificate and issues it as a firm sales electronic tax invoice. (S110).

In another embodiment, the linkage module transmits the information on the tax invoice to the integrated hub system serving as a gateway for distributing the information of the tax invoice, and the integrated hub system is a service provider registered by each electronic tax invoice operator for distribution of the electronic tax invoice mail at the IRS. Or collect and store the public key of the ASP service operator, and the prepared preliminary purchase tax invoice is encrypted and authenticated using the electronic signature and digital certificate based on the identified public key of the supplier or ASP service operator to request issuance to the supplier. This is performed and sent to the account address of the supplier tax invoice server 300 designated by the supplier. At this time, the integrated hub system performs a function to support the supplier and the supplier to process and manage the tax invoice-related tasks in one system even if they use different ASP services or a dedicated electronic invoice system. In addition, the information that the preliminary purchase tax invoice is issued to the supplier is stored in the DB of the integrated hub system. In addition, the association communication method of the association module includes both HTTP and SMTP base.

So far I looked at the center of the preferred embodiment for the present invention. Those skilled in the art will appreciate that the present invention can be implemented in a modified form without departing from the essential features of the present invention. Therefore, the disclosed embodiments should be considered in an illustrative rather than a restrictive sense. The scope of the present invention is shown in the claims rather than the foregoing description, and all differences within the scope will be construed as being included in the present invention.

100: recipient terminal
200: electronic tax invoice system or ASP server
300: supplier electronic tax invoice system or ASP server
400: provider terminal 500: IRS server

Claims (9)

Issuing the electronic tax invoice purchase station to prepare the purchase electronic tax invoice from the supply recipient terminal 100 to provide the supplier tax invoice server 300 through the recipient tax invoice server 200 to issue the electronic tax invoice In the method,
When the supply recipient tax invoice server 200 is automatically linked with the period system of the receiver terminal 100, the supply recipient tax invoice server 200 extracts the purchase tax invoice data from the period system and purchases the tax invoice. A first step of automatically creating;
If the supply recipient tax invoice server 200 is not automatically associated with the system of the recipient terminal 100, the supply recipient tax invoice server 200 is the electronic tax invoice through the supply terminal 100 A second step of inputting items to be filled in and preparing a purchase electronic tax invoice;
Linkage module of the supply recipient tax invoice server 200 grasps the account address or representative email address of the supplier tax invoice server 300 designated by the input supplier, encrypts the purchased electronic tax invoice and transmits the third step
The supplier tax invoice server 300 decrypts the received encrypted preliminary purchase tax invoice to verify the reliability and forgery of the information, and stores it as a preliminary sales tax invoice.
A fifth step of issuing a preliminary sales tax invoice as a firm sales electronic tax invoice when the sales data of the preliminary sales tax invoice is normal;
Electronic tax invoice purchase station issuing method comprising a.
Issuing the electronic tax invoice purchase station to prepare the purchase electronic tax invoice from the supply recipient terminal 100 to provide the supplier tax invoice server 300 through the recipient tax invoice server 200 to issue the electronic tax invoice In the method,
When the supply recipient tax invoice server 200 is automatically linked with the period system of the receiver terminal 100, the supply recipient tax invoice server 200 extracts the purchase tax invoice data from the period system and purchases the tax invoice. A first step of automatically creating;
If the supply recipient tax invoice server 200 is not automatically associated with the system of the recipient terminal 100, the supply recipient tax invoice server 200 is the electronic tax invoice through the supply terminal 100 A second step of inputting items to be filled in and preparing a purchase electronic tax invoice;
Linking module of the recipient tax invoice server 200 is a third step of transmitting the purchase electronic tax invoice to the integrated hub system;
The integrated hub system encrypts the purchased electronic tax invoice and transmits it to the account address of the supplier tax invoice server 300 designated by the supplier.
The supplier tax invoice server 300 decrypts the received encrypted preliminary purchase tax invoice to verify the reliability and forgery of the information, and stores it as a preliminary sales tax invoice.
A sixth step of issuing a preliminary sales tax invoice as a firm sales electronic tax invoice when the sales data of the stored preliminary sales tax invoice is normal;
Electronic tax invoice purchase station issuing method comprising a.
The method according to any one of claims 1 to 2,
The items to be entered in the electronic tax invoice of the second stage are supplier information, supplier information, issue date information, transaction details, amount information, issuance deadline information, account address of a dedicated system or ASP service designated by the supplier, or representative. Electronic tax invoice purchase station issuing method, characterized in that the e-mail address, mobile phone information.
The method according to any one of claims 1 to 2,
The linkage communication method of the linkage module is an electronic tax invoice purchase back issue method, characterized in that it comprises both HTTP and SMTP base.
The method of claim 1,
When the e-mail sending is selected in the third step, the supply recipient electronic tax invoice server 200 sends the preliminary purchase electronic tax invoice to the representative e-mail account designated by the supplier, and sends the preliminary purchase electronic tax invoice to the supplier's mobile phone number. The electronic tax invoice purchase station issuing method, characterized in that the SMS notification of the sending.
The method of claim 1,
After receiving the preliminary purchase of the electronic tax invoice of the third step, the information on the preliminary purchase of the electronic tax invoice is stored in the DB of the tax invoice server (200).
The method of claim 1,
The third step of encryption is a digital tax invoice purchase reverse issuing method, characterized in that using the digital signature and electronic certificate by the public key of the electronic tax invoice provider or ASP service operator.
The method of claim 2,
The encryption of the fourth step is performed by using an electronic signature and an electronic certificate using a public key of an electronic tax invoice provider or an ASP service operator.
The method of claim 2,
4. The method of claim 1, wherein the information regarding the preliminary purchase of the electronic tax invoice after the preliminary purchase of the electronic tax invoice is transmitted to the DB of the integrated hub system.

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