CN101404104A

CN101404104A - Electronic invoice and taxation expropriation and management system and method

Info

Publication number: CN101404104A
Application number: CNA2008101760162A
Authority: CN
Inventors: 田小平
Original assignee: Individual
Current assignee: Individual
Priority date: 2008-11-03
Filing date: 2008-11-03
Publication date: 2009-04-08
Also published as: CN201707689U

Abstract

The invention relates to a method for realizing electronization of tax service from tax payers to tax collection and administration parts by comprehensively using electronic invoices and a system thereof. The system at least comprises an initial device, a seller device, a buyer device, an electronic service part device, a collection and administration part device and a bank interface device; by using the electronic invoices of all types of taxes, an electronic service part is established so as to establish a service platform with the function of sharing information for the collection and administration parts which comprise state taxation organizations, local taxation organizations and customs organizations, therefore, management loopholes caused by divergence of mutual services are avoided; real-time linkage of the services of collection and return of the tax as well as foreign exchange settlement and purchasing of foreign exchange is realized; the invention is convenient for the tax payers to carry out declaration and handling of paperless taxation services; and the collection and administration authorities can also realize in-time storage and verification of taxes.

Description

A kind of electronic invoice and tax expropriation and management system and method

One, technical field

The present invention relates to a kind of computer system, relate more specifically to a kind of taxpayer of permission and tax expropriation and management people method, system and computer program by using electronic invoice to carry out taxation declaration and expropriation and management.

Two, background technology

By using the papery invoice that commodity are managed and levy taxes with the service buying and selling is ladder of management main under the market economic system, the papery invoice is present the most frequently used invoice circulating form, it is with advantage such as simple, easy-to-use, as to be convenient for carrying and exist for many years, but the papery invoice is forged easily, in order to strengthen the antiforge function of papery invoice, some mechanisms and individual have invented many method and systems.

Disclose a kind of bill anti-counterfeit billing machine for Chinese patent ZL95101303.3 number and known pseudo-authentication machine and Antiforge recognizing method thereof.According to this method, the special-purpose paper-bill of leaving with this bill anti-counterfeit billing machine, comprise an encrypted message relevant with the content of making out an invoice, need the ciphertext of authentication invoice with knowing pseudo-authentication machine deciphering, obtain expressly, confirm according to checking this cleartext information and ticket contents be whether consistent whether this bill is true, and the content of making out an invoice does not comprise tax items information.

Disclose a kind of two-dimensional bar code anti-fake bill special seal and anti-fake bill information for Chinese patent ZL200310115956.8 number and veritified network system, shown in this system, the invoice content compression is become a summary info, show with two-dimensional bar code again, be printed on the papery invoice, scanning two-dimension bar code obtains summary info during checking, again the invoice content of receiving is generated new summary info with identical compression method, the summary info that comes out with scanning compares, identical then invoice is true, otherwise is exactly to forge invoice.

Make out an invoice authentication and the querying method and the information management system thereof of VAT invoice are disclosed for Chinese patent ZL01107625.9 number, according to this method, making out an invoice in the side of making out an invoice at every turn must be to credit number of tax administration platform application, and this credit number is printed on the papery invoice, whether inquire about the stub of this invoice to the tax authority by credit number during authentication consistent with client's connection.

Present invoice anticounterfeiting Verification System and main mode of method and defective:

1. the printing of papery invoice, distribution, keeping, selling cost height are because the crime of illegally handling the issuance of invoices offset of tax payment on tax rebate on exports character of invoice makes the tax authority will spend a large amount of personnel, sales counter and equipment and manages;

2, papery invoice use cost height, each enterprise all will purchase special stylus printer, to repeatedly debug during printing to aim at invoice format, to handle and apply to purchase, authenticate, cancel, declare business and will arrive tax authority's sales counter at every turn, all will wait in line at every turn at different sales counters;

3, circulation that can't the getting rid of false invoice, because the attribute of papery invoice, it is forged easily, different simultaneously expropriation and management people such as national tax mechanism adopt different authentication techniques with mechanism of customs, information can not be levied and managed at each and be shared between people, make the negative and positive invoice, substitute that high tax rate commodity invoice deducts or phenomenon such as refund can't be stopped with low tax rate commodity invoice;

4, present invoice using method mainly solves a kind of application of VAT invoice, and the application that does not solve other tax category invoice makes the taxpayer can't realize that full-service handles with no paper at all;

5, do not get up, can't in time reflect tax account and settlement of exchange account change information with the professional interlock of the charg`e d'affaires of administering bank.

Three, summary of the invention

First purpose of the present invention provides a kind of technology, is used in conjunction with black box, uses equipment such as PC, smart phone, PDA, opens and carry the electronic invoice with uniqueness.

Second purpose of the present invention provides a kind of technology, is used in conjunction with black box, uses equipment such as PC, smart phone, PDA, receives and the authentication electronic invoice.

The 3rd purpose of the present invention provides the overall electronic invoice management of this support value added tax, business tax and other tax category and the technology of circulation.

The 4th purpose of the present invention provides the online technology of declaring whole tax administration business of this support.

The 5th purpose of the present invention provides this technology, and the responsibility of carrying out authentication functions thus has been moved to electronic service side.

The 6th purpose of the present invention is by setting up the interface with the system of administering bank, finishes the interlock with tax account and knot, the account that buys foreign exchange, and in time obtains these account's change informations.

An advantage part of the present invention is provided by follow-up description and accompanying drawing, and a part can be provided maybe and can be known by of the present invention should being used for by embodiment.

In order to achieve the above object, and, the invention provides a computer program and system, mainly form by array apparatus down according to the purpose of the present invention of general description here:

The seller device is used to generate and send the seller electronic invoice and declares tax payable information;

Purchaser's device is used for receiving, verifies and declare seller electronic invoice information;

Electronic service side's device, be used for comprising that by specified format reception and checking seller and purchaser's taxpayer declares information, calculate taxable fund according to imposing rule, send collection or refund or the settlement of exchange or the information of buying foreign exchange to administering bank, and after receiving successful information, respond the taxpayer, finish when time expropriation and management;

The side's of expropriation and management device is used in electronic service side the expropriation and management Rule Information being set, and obtains expropriation and management statistical information as a result from electronic service side;

The bank interface device is used for realizing and tax account of administering bank or foreign exchange account interlock, in time obtains above-mentioned account's change information;

Apparatus for initializing is used for setting up and the Administrative Security passage between said apparatus, guarantees that the information of declaring is by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.

Wherein said seller device also comprises:

The seller information manager is used for managerial marketing side's tax registration information;

The information manager of making out an invoice is used for administrative institute and opens the electronic invoice content information, and generates a electronic invoice form by specified format;

The invoice maker, be used for that above-mentioned electronic invoice form is sent to the seller black box and carry out digital signature, seller digital signature or its compressed code and electronic invoice sets of tables are lumped together, and adding the invoice sequence number of being made up of the taxpayer's coding and the serial number of making out an invoice is exactly electronic invoice;

Black box, a kind of smart card or comprise the computer peripheral equipment of similar intelligent card chip connects by computer interface, is used for input information is carried out the encrypt/decrypt computing;

The invoice follower is used for storage, output or sends electronic invoice;

The taxation declaration device is used for seller and declares taxable information, receives electronic service side's response message.

Wherein said purchaser's device comprises:

The invoice receiver is used to receive the electronic invoice that seller sends;

The invoice validation device is used for the correctness according to seller digital certificate and signature verification seller identity and electronic invoice content;

Invoice is declared device, is used for verifying that correct invoice declares to electronic service side, and receives response message.

Wherein said electronic service side device comprises:

The regular receiver of levying and managing is used for receiving expropriation and management square tube reason expropriation and management rule;

The information format manager is used for management and comprises electronic invoice, expropriation and management rule, declares information formats such as information and bank interface;

Declare information manager, be used to receive and manage the taxpayer who comprises seller and purchaser and declare information;

The invoice information validator is used to verify that seller and purchaser declare same transaction invoice information and whether conform to;

Taxable counter is used for the current taxable fund of tax payment assessed people;

Expropriation and management information communication device is used for sending the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank's interface arrangement, receives response message;

Tax library information requestor is used for sending current tax storehouse account to administering bank's interface and changes and inquiry into balance information, receives response message.

Wherein said expropriation and management side device comprises:

The expropriation and management rule management is used for management expropriation and management rule;

The information inquiry device is used for obtaining from electronic service side expropriation and management statistical information as a result.

Wherein said bank interface device comprises:

Button tax function call device is used for sending the current taxes due information of taxpayer to administering bank, receives the response message of positive or negative;

Refund function call device is used for sending the current golden information of should refunding of taxpayer to administering bank, receives the response message of positive or negative;

Settlement of exchange function call device is used for sending the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receives the response message of positive or negative;

The function call of buying foreign exchange device is used for sending the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receives the response message of positive or negative;

Query function is called device, is used for sending the tax account balance and changing Query Information to administering bank, receives response message.

Wherein said apparatus for initializing comprises:

The device of registering is used for declaring and to declaring information filling transmitting terminal sign by setting cycle;

The manager of registering is used for transmitting terminal identity legitimacy and duty are managed;

The sign validator is used for according to transmitting terminal sign authorization information authenticity, trackability and integrality;

Sign-out device is used for checking the state of deactivating after declaring information success.

Wherein said expropriation and management rule management comprises:

Taxpayer's manager is used to manage the taxpayer and procurator and the Tax Executive's information thereof that comprise seller and purchaser;

Expropriation and management people manager is used for management expropriation and management people and the person's of managing information thereof;

Impose rule management, be used for management and impose Rule Information.

A kind of electronic invoice and tax expropriation and management method comprise the following steps:

Steps A: generate and send the seller electronic invoice and declare tax payable information;

Step B: receive, verify and declare seller electronic invoice information;

Step C: reception and checking comprise that seller and purchaser's taxpayer declares information, calculate taxable fund according to imposing rule, send collection or refund or the settlement of exchange or the information of buying foreign exchange to administering bank, and after receiving successful information, respond the taxpayer, finish when inferior and levy and manage;

Step D: the expropriation and management Rule Information is set in electronic service side, obtains expropriation and management statistical information as a result from electronic service side;

Step e: realize and tax account of administering bank and foreign exchange account interlock, in time obtain above-mentioned account's change information;

Step F: between above-mentioned participant, set up and the Administrative Security passage, guarantee that the information of declaring is by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.

Wherein steps A also comprises the following steps:

Managerial marketing side's tax registration information;

Administrative institute opens the electronic invoice content information, and generates a electronic invoice form by specified format;

Above-mentioned electronic invoice form is sent to the seller black box carry out digital signature, seller digital signature or its compressed code and electronic invoice sets of tables are lumped together, and adding the invoice sequence number of being made up of the taxpayer's coding and the serial number of making out an invoice is exactly electronic invoice;

Black box is a kind of smart card or the computer peripheral equipment that comprises similar intelligent card chip, connects by computer interface, is used for input information is carried out the encrypt/decrypt computing;

Storage, output or transmission electronic invoice;

Seller is declared taxable information, receives electronic service side's response message.

Wherein step B also comprises the following steps:

Receive the electronic invoice that seller sends;

Correctness according to seller digital certificate and signature verification seller identity and electronic invoice content;

To verifying that correct invoice declares to electronic service side, and receive response message.

Wherein step C also comprises the following steps:

Receive expropriation and management square tube reason expropriation and management Rule Information;

Management comprises electronic invoice, expropriation and management rule, declares information formats such as information and bank interface;

Reception comprises that seller and purchaser's taxpayer declares information;

Whether the checking seller is declared same transaction invoice information with the purchaser and is conformed to;

The current taxable fund of tax payment assessed people;

Send the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank, receive response message;

Send inquiry current tax storehouse account to administering bank and change and balance amount information, receive response message.

Wherein step D also comprises the following steps:

Management expropriation and management rule;

Obtain tax expropriation and management statistical information as a result from electronic service side.

Wherein step e also comprises the following steps:

Send the current taxes due information of taxpayer to administering bank, receive the response message of positive or negative;

Send the current golden information of should refunding of taxpayer to administering bank, receive the response message of positive or negative;

Send the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of positive or negative;

Send the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of positive or negative;

Send the tax account balance and change Query Information to administering bank, receive response message.

Wherein step F also comprises the following steps:

Declare and declaring information filling transmitting terminal is identified by setting-up time;

Transmitting terminal identity legitimacy and duty are managed;

According to transmitting terminal sign authorization information authenticity, trackability and integrality;

Checking the state of deactivating after declaring information success.

Wherein management expropriation and management Rule Information also comprises the following steps:

Management comprises seller and purchaser's taxpayer and procurator and Tax Executive's information thereof;

Management expropriation and management people and the person's of managing information thereof;

Rule Information is imposed in management.

The present invention compares with background technology, and following superiority is arranged:

1. by use the electronic invoice technology comprehensively, reduced the cost of tax expropriation and management organization management papery invoice and expropriation and management tax revenue;

2. by use the electronic invoice technology comprehensively, reduced the taxpayer and used papery invoice and taxation declaration cost;

3. by using initialization technique, guarantee authenticity, integrality, the non repudiation and ageing of Information Monitoring;

4. discern technology by the commodity in use corresponding tax items of encoding, guarantee the integrality of invoice authentication, stop the generation of negative and positive invoice phenomenon;

5. by using electronic service side's technology, can make each expropriation and management people share expropriation and management information, avoid the information asymmetry phenomenon to take place;

6. by using special bank interface technology, realize interlock, guarantee the professional integrality of levying and managing with the account of administering bank.

Four, description of drawings

Fig. 1 schematically shows a kind of electronic invoice and expropriation and management system structural drawing, and Fig. 9 can realize in this system to the whole bag of tricks shown in Figure 16;

Fig. 2 schematically shows apparatus for initializing cut-away view among Fig. 1;

Fig. 3 schematically shows seller device cut-away view among Fig. 1;

Fig. 4 schematically shows purchaser's device cut-away view among Fig. 1;

Fig. 5 schematically shows device cut-away view in expropriation and management side's among Fig. 1;

Fig. 6 schematically shows bank interface device cut-away view among Fig. 1;

Fig. 7 schematically shows device cut-away view in electronic service side's among Fig. 1;

Fig. 8 schematically shows expropriation and management rule management cut-away view among Fig. 1 or Fig. 5;

Fig. 9 is according to the process flow diagram of an embodiment of the present invention electronic invoice and tax expropriation and management method;

Figure 10 illustrates initialization internal process figure among Fig. 9;

Figure 11 illustrates seller internal process figure among Fig. 9;

Figure 12 illustrates purchaser's internal process figure among Fig. 9;

Figure 13 illustrates internal process figure in expropriation and management side's among Fig. 9;

Figure 14 illustrates among Fig. 9 interactive process flow diagram between the electronic service side and administering bank side;

Figure 15 illustrates internal process figure in electronic service side's among Fig. 9;

Figure 16 illustrates management expropriation and management regular interior process flow diagram among Fig. 9 or Figure 13.

Five, embodiment

Below specifically introduce a kind of realization case of native system, this case is not unique implementation method, just in order to help the reader to understand native system and method.

Native system embodiment has 5 sides to participate in, and they are: seller, purchaser, expropriation and management side, electronic service side, administering bank.One of them taxpayer may be seller also be the purchaser, need mount pin seller's device and purchaser's device simultaneously, also can be the nature person, do not need to install any device; Expropriation and management can also can be present bureau of local taxation and subordinate branch offices at different levels of China to be the present national taxation bureau and the subordinate branch offices at different levels of China, can also be external taxation authority and branch offices thereof, can be again that mechanism of customs and subordinate are closed each minute; Electronic service can be government organs also to be a tame enterprise, comprises it being expropriation and management side; Administering bank can be any one tame commercial bank or the central bank, as long as taxpayer and expropriation and management side open an account at this row; And described electronic invoice is meant the packet that produces and circulate with the electronic data form by certain format.

Introduce a kind of implementation method of native system below in conjunction with accompanying drawing:

Fig. 1 is the system's schematic configuration diagram that is used for electronic invoice and tax expropriation and management according to an embodiment of the present invention.101 expression apparatus for initializing, 102 expression seller devices, 103 expression purchaser devices, 104 expression expropriation and management side devices, 105 expression bank interface devices, 106 expression electronic service side devices.

Apparatus for initializing 101 is used for setting up and the Administrative Security passage between said apparatus, guarantees that the information of declaring is by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.

Seller device 102 is used to generate and send the seller electronic invoice and declares tax payable information.In seller device 102, can use any conventional method that generates and sends the seller electronic invoice and declare tax payable information.

Purchaser's device 103 is used for receiving, verifies and declare seller electronic invoice information.Receive mode can receive by network connectivity, also can receive by the data storage medium mode, can also transmit by being printed on the paper, is input in purchaser's device again; After the purchaser receives the seller electronic invoice, verify at first whether seller invoice content conforms to treaty content, verify authenticity, integrality, the trackability of transmit leg and electronic invoice again, verify that being input to invoice after qualified declares in the device, sends to electronic service side.

The side's of expropriation and management device 104 is used in electronic service side the expropriation and management Rule Information being set, and obtains expropriation and management statistical information as a result from electronic service side.The regular set-up mode of levying and managing can send by network connectivity, also can send, can also be input to again in the regular receiver of expropriation and management by being recorded in the paper transmission by the data storage medium mode, more can be to generate the expropriation and management Rule Information by electronic service side, expropriation and management side adds their confirmation; Between the information of obtaining from electronic service side comprises on time, the statistical information that generates of index such as expropriation and management state, expropriation and management people coding, the tax category, type of transaction, taxpayer.

Bank interface device 105 is used for administering bank and receives electronic service side's business and query statement and give response results.

Electronic service side's device 106 is used to formulate information format and comprises that by specified format reception and checking seller and purchaser's taxpayer declares information, calculate candidate maybe should moving back or tax deduction according to the taxation rule, send collection or refund or the settlement of exchange or the information of buying foreign exchange to administering bank, and after receiving successful information, respond the taxpayer, finish when time expropriation and management.

Fig. 2 schematically shows apparatus for initializing cut-away view among Fig. 1, the device 1011 of wherein registering, implementation method can be that seller device or purchaser's device or the side's of expropriation and management device or bank interface device or other user's sets send the information of registering to electronic service side's device, after obtaining positive response, enter duty, the information of registering comprises that the side's of registering code such as taxpayer number, with message authentication code (MAC) based on message information, this technology is defined by ISO8583, also can adopt the digital certificate based on PKCS#1 or PKCS#5 or PKCS#7 standard, digital signature etc.;

The manager 1012 of registering, implementation method are the information of registering that receives in electronic service side, the identify label of checking transmitting terminal, as digital certificates or other signs, record is registered the time, provides the response of positive or negative, effective in this way identity, in the effective time, just give and sure response, just can give sure response, the response that is not authorized and just negates otherwise will authorize through expropriation and management side, after receiving NACK messages, transmit leg can not enter duty;

Sign validator 1013, implementation method is supporting with the method for the device of registering, and by the checking transmitting side marking, determines whether this information satisfies authenticity, integrality, trackability, this technology is defined by ISO8583, also can adopt based on PKCS#1 or PKCS#5 or PKCS#7 standard to provide;

Sign-out device 1014, implementation method is: seller device or purchaser's device or the side's of expropriation and management device or bank interface device or other user's sets send when the professional summary information of order of classes or grades at school to electronic service side's device, after process electronic service side device is checked, after obtaining positive response, finish the work of this order of classes or grades at school; If can not obtain positive response, the information that will give a warning is by manual intervention, until obtaining positive response.

Fig. 3 schematically shows seller device cut-away view among Fig. 1, seller information manager 1021 is used for managerial marketing side's tax registration information and Tax Executive's identity information, finish management function by generating database table, database table comprises taxpayer's title at least, taxpayer's numbering, the legal representative, the address, register type, range of application, office is set up in approval, branch offices is provided with, taxpayer's registration card number that opens a bank account, data of issue, account's character, the bank of deposit, number of the account, open an account the time, the change time, the cancellation time, Tax Executive's name, sex, ID (identity number) card No., telephone number etc., taxpayer's numbering is made up of the numeral of a location number, for example first, two figure places are taxpayer's character codes, the three ~ five is country origin (area) code, the six ~ ten is the location code, and the back numeral is sequence number or nature person's ID (identity number) card No. or other passport NO.;

The information manager 1022 of making out an invoice is used for managing electronic invoice form, finishes management function by generating database table, and the database table parameter comprises purchaser's tax registration information, goods or dutiable service title, specifications and models, the corresponding tariff number, the tax rate, quantity, unit price, the amount of money, the amount of tax to be paid, the valency tax adds up to, and makes out an invoice the date remarks etc.;

Invoice maker 1023 is used for above-mentioned electronic invoice form or its compressed code are sent to the seller black box, calling black box produces a random number key according to the time and it is encrypted obtains the invoice ciphertext, with the seller private key this random number encryption is formed digital signature again, combination invoice ciphertext, seller digital signature, seller digital certificate, electronic invoice invoice sequence number are exactly a electronic invoice on electronic invoice form basis, and the electronic invoice sequence number adds the serial number of making out an invoice by taxpayer's numbering and forms;

Black box 1024 is a kind of smart card or computer peripheral equipment or the plug-in card that comprises similar intelligent card chip, connect by computer interface or slot, for example be with RSA, DH, EIGamal, the smart card of ECC public key algorithm coprocessor and supporting card reader, also can be only to be with DES, 3DES, the smart card of AES symmetric cryptographic algorithm or third party's cryptographic algorithm and supporting card reader, can also be that the USB flash disk of built-in intelligence the core of the card sheet or other are outer if plug-in card carries out the encrypt/decrypt computing according to driving command to input information;

Invoice follower 1025 receives, stores, sends the electronic invoice that has generated, can send this electronic invoice by the telecommunications mode, also can adopt printing type to export this electronic invoice, can also be stored in the portable memory apparatus, USB flash disk for example, CD, disk etc.;

Taxation declaration device 1026 is used to declare the seller tax information, can adopt based on the online mode of declaring of the network of browser, for example online declaration form and the charged sub-invoice annex filled in, also can generate declaration form by financial instrument in advance, transmit the charged sub-invoice annex of declaration form by network again, can also import to charged sub-invoice annex transmission in the online declaration form to the declaration form data of prior generation by specialist tools or manual mode, can deposit the charged sub-invoice annex of declaration form content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after successfully reception information is replied by electronic service side, finish this and declare.

Fig. 4 schematically shows purchaser's device cut-away view among Fig. 1, and invoice receiver 1031 is used to receive the electronic invoice that seller sends, and is stored in the local data base;

Invoice validation device 1032 is used for the electronic invoice seller digital certificate that receives is taken out, verify its identity by CA, again its public-key cryptography and digital signature are sent to the black box deciphering after being proved to be successful, obtain random number, with random number the electronic invoice form is encrypted again, with encrypted result and the ciphertext contrast that receives, it is exactly true meeting, otherwise be exactly pseudo-, perhaps the ciphertext in the electronic invoice is decrypted with random number, obtain the electronic invoice form, whether checking conforms to plaintext, verifies by the purchaser whether the electronic invoice form data conforms to contract or business again;

Black box 1033 is a kind of smart card or computer peripheral equipment or the plug-in card that comprises similar intelligent card chip, connect by computer interface or slot, for example be with RSA, DH, EIGamal, the smart card of ECC public key algorithm coprocessor and supporting card reader, also can be only to be with DES, 3DES, the smart card of AES symmetric cryptographic algorithm or third party's cryptographic algorithm and supporting card reader, can also be that the USB flash disk of built-in intelligence the core of the card sheet or other are outer if plug-in card carries out the encrypt/decrypt computing according to driving command to input information;

Invoice is declared device 1034 and is used to declare to differentiate to be genuine electronic invoice, can adopt based on the online mode of declaring of the network of browser, the for example online charged sub-invoice annex of declaration form of filling in, also can generate declaration form by instrument in advance, transmit the charged sub-invoice annex of declaration form by network again, can also import to charged sub-invoice annex transmission in the online declaration form to the declaration form data of prior generation by specialist tools or manual mode, can deposit the charged sub-invoice annex of declaration form content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after successfully reception information is replied by electronic service side, finish this and declare.

Fig. 5 schematically shows device cut-away view in expropriation and management side's among Fig. 1, expropriation and management rule management 1041, be used for management expropriation and management Rule Information, implementation method comprises and can adopt based on the online send mode of the network of browser, the for example online rule list of filling in, also can pass through instrument create-rule table in advance, transmit by network again, can also import to the rule list data of prior generation in the online rule list by specialist tools or manual mode and transmit, can deposit the rule list content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after successfully reception information is replied by electronic service side, finish this management, can confirm that also the expropriation and management rule of electronic service side's formulation is finished this management;

Information inquiry device 1042 is used for obtaining from electronic service side expropriation and management statistical information as a result, implementation method comprises the network online query mode that can adopt based on browser, for example online download statistics information content form, also can generate packet by instrument in advance, pass through network download again, can also be the statistical information data of prior generation by E-mail conveyance, can deposit the statistical information content in the external memory in again, for example disk, USB flash disk, CD etc. are by manually sending expropriation and management side to.

Fig. 6 schematically shows bank interface device cut-away view among Fig. 1, and button tax function call device 1051 is used for sending the current taxes due information of taxpayer to administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt transmit and receive data message mode or other modes, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

Refund function call device 1052 is used for sending the current golden information of should refunding of taxpayer to administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts the anti-view of TCP/IP usually, also can adopt other agreements; Also can be to adopt transmit and receive data message mode or other modes, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

Settlement of exchange function call device 1053 is used for sending the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt transmit and receive data message mode or other modes, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

The function call of buying foreign exchange device 1054 is used for sending the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt transmit and receive data message mode or other modes, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

Query function is called device 1055, be used for sending the tax account balance and changing Query Information to administering bank, receive response message, implementation method can be to develop button tax function by administering bank in banking system, the electronic service square tube is crossed the procotol far call, usually adopt ICP/IP protocol, also can adopt other agreements; Also can be to adopt transmit and receive data message mode or other modes, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.

Fig. 7 schematically shows device cut-away view in electronic service side's among Fig. 1, the regular receiver 1061 of levying and managing is used for receiving the setting of expropriation and management side or confirms the expropriation and management rule, can adopt based on online reception of the network of browser or affirmation mode, the for example online rule list of filling in, also can pass through instrument create-rule table in advance, transmit by network again, can also import to the rule list data of prior generation in the online rule list by specialist tools or manual mode and transmit, can deposit the rule list content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after replying successfully reception information, electronic service side finishes this reception, perhaps formulate the expropriation and management rule by electronic service side, expropriation and management side makes amendment with said method and confirms;

Information format manager 1062 is used for management and comprises the electronic invoice form, expropriation and management Rule Information form, declare information format, bank interface information format etc., these information formats can be checked and approved by formulation of electronic service side and newspaper expropriation and management side, also can be formulated by expropriation and management side, electronic service side carries out, for example the VAT invoice form comprises following parameters: the electronic invoice type, make out an invoice the time seller information, as title, taxpayer's numbering, the address, phone, the bank of deposit and account number, purchaser's information is as title, taxpayer's numbering, the address, phone, the bank of deposit and account number, the invoice serial number, goods or service name, specifications and models, the tariff number, unit, quantity, unit price, the amount of money, the tax rate, the amount of tax to be paid, tax adds up to, remarks, payee, check the people, drawer etc.; For example business tax invoice table format comprises following parameters: the electronic invoice type, to make out an invoice the time, and seller information is as title, taxpayer's numbering, address, phone, purchaser's information, as title, address, phone, invoice serial number, goods or service name, specifications and models, the tariff number, unit, quantity, unit price, the amount of money, the tax rate, the amount of tax to be paid, tax adds up to, remarks, the payee checks the people, drawer etc.

Expropriation and management Rule Information form is made up of series of forms, coding and computing formula, comprising: the professional expropriation and management of customs and national tax rule list, and the professional expropriation and management of local tax rule list is declared periodic table; Coding comprises: the side's of expropriation and management code table, and the supervision method code table is collected or exempted from the character code table, levy tax reduction and exemption mode code table, means of transportation code table, supervision certificate name code table, settlement of exchange mode code table, purposes code table, currency code table, the measurement unit code table, conclusion of the business mode code table, country origin (area) code table, regional character code table, taxpayer's character code tables etc. can directly adopt the coding of national standard or General Customs Administration; Computing formula comprises collection of tax computing method etc.

Annex 1 is an example of customs and the professional expropriation and management of national tax rule list, it is made up of series of parameters, comprise sequence number, the tariff number, entry-into-force time, out-of-service time, Description of Goods, customs imposes the tax category and the tax rate, customs and national tax are levied taxes altogether and are planted and the tax rate, national tax is imposed the tax category and the tax rate, measurement unit, send out the inspection code, the supervision condition, compositions such as remarks, wherein customs's collection tax category and tax rate item are again by import tax, parameters such as export tax are formed, the import tax item can also be divided into favour again, Association of South-east Asian Nations, mini-bus, middle intelligence, the common item that waits, customs and national tax are levied taxes kind altogether and tax rate item can be divided into value added tax, the consumption tax, item such as export tax rebate, national tax is imposed the tax category and the tax rate mainly contains small-scale taxpayer's value added tax.

Annex 2 is examples of the professional expropriation and management of local tax rule list, it is made up of series of parameters, comprise sequence number, the tariff number, entry-into-force time, out-of-service time, taxable title, the land increment tax rate, use compositions such as the tax rate, business tariff, bill stamp, the personal income tax rate, additional tax rate, measurement unit, remarks, wherein land use tax item can be divided into again generally, industry, operation, item such as preferential.

Annex 3 is examples of expropriation and management side's code table, and it comprises parameters such as expropriation and management party name, administrative area code.

Annex 4 is examples of supervision method code table, and it comprises parameters such as supervision method code, supervision method abbreviation, supervision method full name, English title.

Annex 5 is examples collecting or exempting from the character code table, and it comprises collects or exempts from the character code, collects or exempts from character and is called for short, and collects or exempts from the character full name, parameters such as English name.

Annex 6 is levied an example of tax reduction and exemption mode code table, and it comprises levies tax reduction and exemption mode code, levies tax reduction and exemption mode title, parameters such as English name.

An example of annex 7 means of transportation code tables, it comprises the means of transportation code, means of transportation title, parameters such as English name.

Annex 8 is examples of supervision certificate name code table, and it comprises licence or certification code, licence or certification title, and English name, the supervision certificate is signed and issued mechanism, parameters such as English name.

Annex 9 is examples of settlement of exchange mode code table, and it comprises settlement of exchange mode code, settlement of exchange mode title, parameters such as English name.

Annex 10 is examples of purposes code table, and it comprises the purposes code, purposes title, parameters such as English name.

Annex 11 is examples of currency code table, and it comprises currency code, currency symbol, parameters such as monetary name.

Annex 12 is examples of measurement unit code table, and it comprises the measurement unit code, measurement unit title, parameters such as English name.

Annex 13 is examples of conclusion of the business mode code table, and it comprises conclusion of the business mode code, conclusion of the business mode title, parameters such as English name.

Annex 14 is examples of country origin (area) code table, and it comprises code, Chinese name, parameters such as English name.

Annex 15 is examples of regional character code table, and it comprises regional character code, regional character title, parameters such as English name.

Annex 16 is examples of taxpayer's character code table, and it comprises taxpayer's character code, taxpayer's character title, parameters such as English name.

Annex 17 is examples declaring periodic table, and it comprises taxpayer's character, declares the tax category, pays taxes the cycle, declares parameters such as cycle.

Annex 18 is examples of collection of tax computing method, and it comprises: value added tax, export goods move back the computing method of items such as (exempting from) tax, the consumption tax, business tax, urban maintenance and construction tax, tariff, tax on the use of natural resources, increment tax on land value, city and town land use tax, vehicle and vessel usage license plate tax, stamp tax, contract tax, enterprise income tax, individual income tax.

Declaring information format is made up of a series of declaration form forms, comprise: series of tables is declared in taxpayer's tax registration, annual test, national taxation bureau's expropriation and management business is declared series of tables, and bureau of local taxation's expropriation and management business is declared series of tables, and customs's expropriation and management business is declared series of tables;

Wherein taxpayer's tax registration, annual test is declared series of tables and is included but not limited to following example: taxpayer's tax registration form for example, by taxpayer's title and coding, register type, office is set up in approval, organization mechanism code, proof or document number are set up in approval, opening (setting up) date, the production and operation time limit, the license title, the license number, the registered address, the production and operation address, accounting mode, number of employees, taxpayer's character, the GB industry, be suitable for accounting system, scope of business, postcode, telephone number, legal representative (responsible official), the financial administrator, do the tax people, tax agent's title, coding, identity document and number, landline telephone, mobile phone, the E-mail address, registered capital or gross investment, Currency Type, the amount of money, investor's title, the economic character of investor, ratio between investments, the certificate kind, passport NO., nationality or address, nature person's ratio between investments, the foreign capital investment ratio, state-owned ratio between investments, head office's title, branch offices's title, the registered address, taxpayer's coding, withhold and withhold the tax category, declarer's signature, legal representative's signature, taxpayer's signature, date of declaration, street township, taxpayer place, membership, national tax is responsible for the tax bureau and institute (section), land tax is responsible for the tax bureau and institute (section), customs is responsible for to divide closes and agency, the condominium type, national tax mechanism and handler's signature, land tax mechanism and handler's signature, mechanism of customs and handler's signature, authorizing parameters such as " Tax Registration Certificate copy " quantity and time forms;

For example the value added tax general taxpayer applies for the identification table, comprise that the taxpayer encodes, taxpayer's title, telephone number, application time, the value added tax enterprise sort, whether newly set up enterprise, annual actual sales revenue or estimated sales value, this also comprises the sales volume of producing goods, the sales volume that processing is repaired, wholesale, the sales volume of retail, taxable sales volume adds up to, the capital assets scale, also comprise accounting financial accounting situation, this comprises professional financial staff's number, the account book kind is set, the tax person of managing suggestion, competent tax authority's suggestion, tax authorities at higher levels' suggestion, assert parameters such as time limit;

For example the transregional migration application approval of taxpayer table comprises parameters compositions such as taxpayer's coding and title, operation address, legal representative, registration type, industry, the tax authority's title of moving into and code, migration reason, the handler of enterprise, date of application, managing bill link handler and responsible official, checking and administration link handler and responsible official, administration of collection link handler and responsible official, registration management link handler and responsible official, approval management link handler and responsible official;

For example enterprise income tax collection mode is identified table, comprise taxpayer's title and coding, applying type, application time, the registered address, industry, gross income last year, last year the cost volume, last year amount of income tax, impose mode last year, the taxpayer applies for suggestion, handler and mechanism's signature, the taxpayer examines project from the newspaper and the tax authority: account book is provided with situation, situation is adjusted in gross income, cost is adjusted situation, account book and voucher are preserved situation, the obligation to pay tax degree of performance has identified that the collection mode and the tax authority examine content and comprise the collection mode, carry out the beginning and ending time, the advance payment mode, the chargeable gain rate, year tax amount settled, the tax payment deadline, tax amount settled by stages, competent tax authority's suggestion and handler and responsible official's signature, parameters such as tax authorities at higher levels' suggestion and handler and responsible official's signature are formed;

For example period for preparatory work turn-off industry registration form, comprise taxpayer's coding and title, legal representative, industry, registration type, industrial and commercial machine-operated title, operation license title, operation license font size, the date of issuing permit, opening date, term of validity time, time period for preparatory work, competent tax authority's title and code, taxpayer's state, competent tax authority's suggestion and signature, declare parameter such as time and form;

For example (change certification) registration form is verified in the tax registration, comprise Tax Registration Certificate number, taxpayer's coding and title, legal representative and responsible official's name, registered address, do tax person's name, telephone number, content for tax registration situation of change and the subitem that comprises thereof: content after project name, raw content, the variation, do tax person and legal representative and parameters such as taxpayer's signature, tax registration results (changing) date, license kind, copy amount, tax handler and tax authority's signature;

For example nullify tax registration application approval table, comprise taxpayer's title and coding, cancellation reason, give data, taxpayer and legal representative and taxpayer's signature as an addition, tax authority's handling time, handler and responsible official's signature, pay clearly tax and overdue fine and fine situation, tax inspection suggestion, take over tax certificate situation, approval suggestion, the responsible official of tax authority suggestion and signature, tax authority's signature etc.;

For example tax certificate is reported the loss account, comprises taxpayer's title and coding, reports the loss certificate title and number, loss and the explanation of stolen situation, loses statement, taxpayer give information inventory, competent tax authority's suggestion, handler and responsible official and tax authority's signature etc.;

For example withhold tax obligator declaration form, comprise taxpayer's title and coding, organization mechanism code, legal representative's name, identity document title call out the numbers sign indicating number, address and postcode, financial administrator's name and telephone number, industry, the bank of deposit and number of the account, button tax number of the account, withhold money business, handler and responsible official and the taxpayer signature of paying taxes, parameters such as date of declaration are formed;

For example financial and accounting rules and accounting softwares report for record book, comprise the Tax Registration Certificate number, taxpayer's title and coding, used data item and title: financial and accounting rules, amortization of low cost and short lived articles method, the depreciation method, cost accounting method, the accounting softwares, accounting statement, do tax person and taxpayer signature, the handler signature, parameters such as reporting date are formed;

For example the taxpayer merges (discrete) condition report, comprise taxpayer's title and coding, merge (discrete) reason, approval merges (discrete) file and resolution, merge (discrete) time, merge (discrete) preceding basic condition: taxpayer's title and coding, responsible official's name, whether owe taxes the production and operation address; Tax in arrears situation when merging (discrete): taxpayer's title and coding, the tax category, the amount of tax to be paid, phase under the tax; Merge (discrete) back basic condition: taxpayer's title and coding, responsible official's name, the production and operation address, parameters such as remarks are formed;

For example the value added tax general taxpayer examines the application approval table annually, comprise taxpayer's title and coding, in annual examination year, the application time, whether situation violating the regulations is arranged, do tax person and legal representative or taxpayer signature, whether annual examination department suggestion comprises ratifies, and is cancellation or rectification when disapproving, rectification reason and time limit, annual examination handler and responsible official or mechanism's signature, the deadline;

For example confirmation form is examined in the tax benefits identification, comprises taxpayer's title and coding, and item is confirmed in tax identification, telephone number, the taxpayer applies for suggestion, does tax person and taxpayer signature, the date of application, the taxpayer obtains the business permission of other department and assert that the certificate situation comprises evidence and provides department, certificate title, certificate font size, release date, tax authority's suggestion comprises opinion of primary examinations, reexamination suggestion, suggestions made after examination, handler and tax authority's signature, date of approval;

For example change tax registration form, comprise taxpayer's title and coding, sequence number, change project, before changing content, after changing content, approval authority's title and file, deliver certificate situation, taxpayer and handler's signature thereof, date of declaration, tax authority's audit opinion, the handler of the tax authority, responsible official and mechanism's signature, the audit date.

Wherein national taxation bureau's expropriation and management business is declared series of tables and is included but not limited to following example: export tax rebate declaration form series, for example (supporting) tax application form is moved back in outlet, comprises taxpayer's title and coding, administering bank's title and number of the account, move back to the tax type, the deduction and exemption reason and the tax category, the volume of claiming for tax refund, application is moved back to the tax mode, sign bears interest, move back to the tax detail and comprise the commodity tax items, tax reciept number, period under the tax, pay in and take place the date, date takes place in warehouse-in, moves back tax credit, taxpayer's reason of refunding, annex comprises: this customs declaration umber, the export invoice umber, the Foreign Exchange Management and Control Form umber adds up to the settlement of exchange amount of money, buy the invoice umber, special-purpose covering warrant umber is examined and is appraised and decided the amount of money, month under the application, the taxpayer does tax person and responsible official's signature, tax order person signature, tax opinion of primary examinations and signature, parameters such as tax reexamination suggestion and signature;

Manufacturing enterprise treats as the self-made products application form of putting on record, comprise taxpayer's title and coding, affiliated date, self-made products title, this month the export goods sales volume, wherein the self-made products amount of money is purchased product value, and the purchase product accounts for the self-made products ratio, taxpayer's suggestion, financial administrator and legal representative signature, the affiliated person approving of branch office and check people's suggestion, the person approving of the tax authorities at higher levels and check parameters such as people's suggestion and signature;

Foreign-investment enterprise's buying home equipment refund application form comprises taxpayer's title and coding, declares the affiliated phase, enterprise nature, administering bank's title and number of the account are bought device name, the registration manual number, VAT invoice number, quantity, unit price, the amount of money is suitable for the tax rate, refundable tax amount adds up to, taxpayer financial administrator and legal representative's signature, the affiliated handler of taxation authority and responsible official's suggestion and signature are examined parameters such as time;

Foreign trade enterprise's processing deal for export goods is declared detail list, comprise taxpayer's title and coding, customs's code, the detailed declaration form of stocking up, the detailed declaration form of stocking up also comprise close chain store, invoice number, raw material or processing charges title and commercial product code, unit, buy/use amount, buy/use the amount of money, taxation rate, buy/use the amount of tax to be paid, tax refund rate, the volume of can refunding, finished product unit consumption; Export detailed declaration form, export detailed declaration form and also comprise pass chain store, declaration odd numbers, finished product title, commercial product code, processing quantity, export volume, materials used and parameters compositions such as the processing charges amount of money, tax refund rate, can refund volume, unit;

Also comprise levying by tax declaration form series: for example individual producer's tax return, comprise date of declaration, taxpayer's title and coding, administering bank's title and number of the account, business adress and telephone number, market the goods or the dutiable service title, actual taxable sales volume of current period, the current period is appraised and decided taxable sales volume, tax rate, tax liability, the deduction and exemption amount of tax to be paid, the advance payment amount of tax to be paid, should mend (moving back) amount of tax to be paid, also comprise papery quota invoice and receive and deposit a moon form, this table comprises invoice type, surplus last month quantity and start-stop number, this month, bought quantity and start-stop number, this month actual use amount and start-stop number, this month, uses and cancels, loss amount and start-stop number, this month surplus quantity and start-stop number, this month, used invoice amount, taxpayer's signature is accepted tax authority's signature, accepts the date.

For example consumption tax tax return comprises date of declaration, taxpayer's title and coding, phase under the tax, tax-merchandise title and coding, sales volume, sales volume, taxable amount, the taxable tax rate, current period is granted the deduction amount of tax to be paid, and the current period subtracts (exempting from) amount of tax to be paid, the initial unpaid amount of tax to be paid, current period is paid the tax liability in early stage, the current period advance payment amount of tax to be paid, and the current period should be mended (moving back) amount of tax to be paid, the unpaid amount of tax to be paid of the end of term, parameters such as taxpayer handler and responsible official's signature.

Income tax return for example, form by five groups of forms, comprise: enterprise income tax collection mode is identified table, the enterprise income tax moon (season) is spent advance payment tax return (category-A), the enterprise income tax moon (season) is spent advance payment tax return (category-B), enterprise income tax withholding account, enterprise income tax gathers the branch offices's allocation table of paying taxes, and every group of form is made up of some row parameters again; Wherein the parameter that comprises of enterprise income tax collection mode evaluation table comprises: taxpayer's title and coding, applying type, application time, registered address, industry, gross income last year, last year the cost volume, last year, amount of income tax was imposed mode last year, the taxpayer applies for suggestion, account book is provided with situation, and situation is adjusted in gross income, and cost is adjusted situation, account book, voucher is preserved situation, the obligation to pay tax degree of performance has identified that the collection mode hurdle and the tax authority examine the hurdle and comprise the collection mode again, carry out the time limit, the advance payment mode, the chargeable gain rate, year tax amount settled, the tax payment deadline, tax amount settled parameter by stages, the taxpayer does tax person and legal person's signature, parameters such as the handler of the tax authority and leader's signature; The parameter that the enterprise income tax moon (season) degree advance payment tax return (category-A) comprises comprises: taxpayer's title and coding, declare the affiliated time limit of tax, the time of the declaring project of declaring comprises: advance payment factually, average amount advance payment according to a last tax year amount of taxable income, according to definite three parameters of additive method advance payment of the tax authority, wherein the advance payment item comprises factually: operation revenue, running cost, total profit, the tax rate, assessed income tax, tax shelter volume, actual paid amount of income tax should be mended the parameters such as amount of income tax of (moving back); Wherein the average amount advance payment item according to a last tax year amount of taxable income comprises: a last tax year amount of taxable income, this month (season) amount of taxable income, the tax rate, this month (season) parameter such as assessed income tax; Wherein the additive method advance payment of determining according to the tax authority comprises this month (season) again and determines the amount of income tax of advance payment, the amount of income tax that head office should share, the amount of income tax that distributes is concentrated in state revenue, the amount of income tax that branch offices shares, the taxpayer does tax person and legal person's signature, parameters such as the handler of the tax authority and leader's signature; The parameter that the enterprise income tax moon (season) degree advance payment tax return (category-B) comprises comprises: taxpayer's title and coding, declare the affiliated time limit of tax, declare the time, appraise and decide the amount of taxable income by gross income, expense is appraised and decided the amount of taxable income at cost, presses the funds expenditure conversion amount of taxable income, assessed income tax, should mend (moving back) amount of income tax, the taxpayer does tax person and legal person's signature, parameters such as the handler of the tax authority and leader's signature;

For example the parameter that comprises of enterprise income tax withholding account comprises: taxpayer's title and coding, declare the time limit under the tax, and declare the time, country (area), gained project, contract number, the contract title obtains the gained date, the amount of income, deduction, the amount of taxable income, the tax rate, net of income taxes volume, the taxpayer does tax person and legal person's signature, the handler of the tax authority and leader's signature; Enterprise income tax gathers the parameter that the branch offices's allocation table of paying taxes comprises and comprises: the taxpayer of general headquarters title and coding, each taxpayer of branch title and coding, declare the affiliated time limit of tax, declare the time, general headquarters' gross income, gross pay, total assets, each branch offices's gross income, gross pay, total assets, ratio that each branch offices shares and amount of income tax, the taxpayer does tax person and legal person's signature, the handler of the tax authority and leader's signature etc.;

VAT payment return for example, form by small-scale taxpayer's type and general taxpayer's type, small-scale taxpayer's declaration form comprises taxpayer's title and coding, declare the affiliated time limit of tax, declare the time, candidate value added tax goods and services does not contain the tax sales volume, sells used taxable capital assets and does not contain the tax sales volume, duty-free goods and labor service sales volume, free export sale of goods volume, the current period tax liability, the current period tax liability is allowed to reduce volume, and tax liability adds up to, the current period advance payment amount of tax to be paid, current period should be mended (moving back) amount of tax to be paid, and the taxpayer does tax person and legal person's signature, parameters such as the handler of the tax authority and leader's signature; General taxpayer's declaration form comprises taxpayer's title and coding, declare the affiliated time limit of tax, declare the time, affiliated industry, the sales volume item comprises by suitable tax rate dutiable goods and labor service sales volume, by simple and easy collection method dutiable goods sales volume, exempt from, support, move back way export goods sales volume, duty-free goods and labor service sales volume; The tax computational item comprises tax amount of offset item, income tax amount, last excess VAT paid, income tax amount produces, and exempts to the goods refundable tax amount, by being suitable for inspection that the tax rate the calculates volume of should paying an overdue tax, the amount of tax to be paid that should deduct adds up to, the actual deduction amount of tax to be paid, tax liability, the phase is excess VAT paid not, the tax liability that simple and easy tax technique is calculated, simple and easy tax technique is calculated looks into the benefit tax liability, and tax liability is allowed to reduce volume, and tax liability adds up to; Tax is paid item and is comprised the initial unpaid amount of tax to be paid, real receipts outlet is opened special use and is paid in the refund volume, the paid amount of tax to be paid of current period, the unpaid amount of tax to be paid of the end of term, the current period should be mended (moving back) amount of tax to be paid, the actual refund volume of levy and refund, the initial unpaid volume of paying an overdue tax of looking into, the current period warehouse-in is looked into the volume of paying an overdue tax, the unpaid volume of paying an overdue tax of looking into of the end of term, the taxpayer does tax person and legal person's signature, parameters such as the handler of the tax authority and leader's signature;

For example foreign-investment enterprise's liquidation tax declaration form comprises taxpayer's title and coding, declares the affiliated time limit of tax, declare the time, total assets (or property), every debt, every loss, enterprise's undistributed profit, every fund, fees for account settling, capital subscribed, the amount of taxable income, the tax rate, should receive the corporate earning amount of tax to be paid, the taxpayer does tax person and legal person's signature, parameter compositions such as the handler of the tax authority and leader's signature;

Enterprise technology fee to develop deduction amount of taxable income application form for example, comprise taxpayer's title and coding, declare the affiliated time limit of tax, declare the time, new product, new technology, new technology name, technological development estimated cost then, the actual amount of technical development cost then, the actual amount of prior year technical development cost is then than last annual growth, the amount of taxable income then, press the 50% deduction amount of taxable income of the actual amount of technical development cost then, the actual then amount of taxable income, the taxpayer does tax person and legal person's signature, and parameters such as the handler of the tax authority and leader's signature are formed.

Comprise that more financial statement declares series: balance sheet, profit and loss statement, cash flow statement, the parameter of these forms is followed National Accounting system.

Wherein bureau of local taxation's expropriation and management business is declared series of tables and included but not limited to following example: individual income tax is tax return voluntarily, produce, manage gained investor individual income tax moon declaration form, the annual tax return of enterprise income tax, the stamp tax tax return, the business property loss is taxed and is deducted the application check list, the property loss detail list, income is returned (application) book, sell, the house of purchasing on a barter basis deduction and exemption individual income tax check list, tax reduction and exemption application authorization table, vehicle and vessel tax is paid taxes, deduction and exemption application authorization table, the local rates tax return, the comprehensive application forms of concerning taxes item etc., its parameter is provided with according to expropriation and management mechanism expropriation and management needs.

Customs's expropriation and management business is declared series of tables and is put into different categories according to the supervision method difference and declare, and every kind of supervision method can generate a series of declaration form, is used to supervise the process of exchange of this business, the concrete supervision method example in 3 of seeing Appendix, for example the goods declaration for implortation under the ordinary trade item comprises declarer's title and numbering, pre-typing numbering, customs's coding, import port, the number of putting on record, date of arrival, date of declaration, operating unit, institutional recipient, means of transportation, name of the transportation vehicles is carried Air Way Bill No., the methods of conducting trade, collect or exempt from character, taxation ratio, credit number, authentication code, country of origin (area), port of shipment, domestic destination, conclusion of the business mode, freight charges, premium, incidentals, number of packages, kind of packing, gross weight, net weight, contract agreement number, container number, accompanying documents, purposes, mark mark and remarks, item No., goods number, trade name and specification, quantity and unit, the country of origin (area), unit price, total price, currency system is collected or exempted from, the side of declaring declarant and legal person's signature, customs's document examination, the valency of examining, taxation, statistics, examination, parameters such as clearance and legal person's signature.

The goods declaration for exportation under the ordinary trade item for example comprises declarer's title and numbering, pre-typing numbering, customs's coding again, the import port, the number of putting on record, Date of Departure, date of declaration, operating unit, forwarding unit, means of transportation, name of the transportation vehicles, carry Air Way Bill No., the methods of conducting trade are collected or exempted from character, the taxation ratio, credit number, authentication code transports state (area) to, refers to transport the port, domestic source of goods ground, conclusion of the business mode, freight charges, premium, incidentals, number of packages, kind of packing, gross weight, net weight, contract agreement number, container number, accompanying documents, manufacturer, mark mark and remarks, item No., goods number, trade name and specification, quantity and unit, final purpose state (area), unit price, total price, currency system, collect or exempt from the side of declaring declarant and legal person's signature, customs's document examination, the valency of examining, taxation, statistics, examination, parameters such as clearance and legal person's signature.

The bank interface information format comprises button tax information format, refund information format, settlement of exchange information format, the information format of buying foreign exchange, Query Information form; Every kind of information format is made up of series of parameters, these parameters comprise that professional action code is as detaining tax, refund, settling the exchange, buy foreign exchange, currency code such as Renminbi, dollar, Euro etc., the amount of money, operator's code, taxpayer's coding, the side's of expropriation and management code, transaction completion code, exchange hour etc.

Declare information manager 1063, be used to receive and manage the taxpayer who comprises seller and purchaser and declare information, receiving interface keeps accepting state, to its taxpayer's numbering of information authentication earlier that receives, then the information of declaring is deposited in this taxpayer's the database, reply one again and receive successful information, finish this and declare information management; Do not declare information to after the time of declaring, receiving this taxpayer yet, then, send and urge the breath of notifying this taxpayer storehouse that pipes off, and prompting expropriation and management side's manual intervention.

Invoice information validator 1064, be used to verify that seller and purchaser declare same transaction invoice information and whether conform to, an implementation method is that transmit leg digital certificate in the electronic invoice that receives is taken out, verify its identity by CA, again its public-key cryptography and digital signature are sent to the black box deciphering after being proved to be successful, obtain random number, with random number the electronic invoice form is encrypted, with encrypted result and the ciphertext contrast that receives, it is exactly true meeting again, otherwise be exactly pseudo-, perhaps with random number the ciphertext in the electronic invoice is decrypted, obtains the electronic invoice form, whether checking conforms to plaintext, consistent is exactly true invoice, and inconsistent is exactly pseudo-invoice; To the information by checking, the seller and the purchaser's electronic invoice form that therefrom take out same transaction compare, and content is consistent just by checking, and be inconsistent just not by checking;

Taxable counter 1065, be used for current should the paying maybe of tax payment assessed people and should move back or answer tax deduction, regular according to expropriation and management cycle and expropriation and management that the expropriation and management people sets, answer the amount of tax to be paid to calculate to each taxpayer, implementation method is appraising and deciding the tax category and cyclic check and whether receive that its correspondence declares information according to the taxpayer, the logical relation between the information data is declared in checking again, comprise the logical relation between last data and the current period data, logical relation between the current period data, verify the correctness of its computing method and the suitable tax rate again, these methods are general financial technology, are prior aries, no longer repeat here;

Expropriation and management information communication device 1066 is used for sending the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank's interface arrangement, receives response message; Implementation method comprises the formulation routing table, and routing table is generated by series of parameters, and these parameters comprise that at least the taxpayer numbers, administering bank encodes, routing address; Electronic service side's device is numbered corresponding administering bank by the taxpayer, find its routing address, send bank interface information by this address, receive its response message hairpinning location again, information comprises professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management side's code, operator's code, transaction completion code etc.;

Tax library information requestor 1067 is used for sending inquiry current tax storehouse account to administering bank's interface to be changed and balance amount information, receives response message; Implementation method comprises the formulation routing table, and routing table is generated by series of parameters, and these parameters comprise expropriation and management people numbering, administering bank's coding, routing address at least; Electronic service side's device is by the expropriation and management people corresponding administering bank of encoding, find its routing address, send bank interface information by this address, receive its response message hairpinning location again, information comprises professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management side's code, operator's code, transaction completion code etc.

Fig. 8 schematically shows expropriation and management rule management cut-away view among Fig. 5, wherein taxpayer's manager 10411, be used to manage the taxpayer and procurator and the Tax Executive's information thereof that comprise seller and purchaser, implementation method is to set up database table, database table comprises parameters such as taxpayer, procurator, Tax Executive's title and numbering, typing or change above-mentioned information;

Expropriation and management people manager 10412 is used for management expropriation and management people and the person's of managing information thereof, and implementation method is to set up database table, and database table comprises parameters such as expropriation and management mechanism and code, handler's title and numbering, handler's position, typing or change above-mentioned information;

Impose rule management 10413, be used for management and impose Rule Information, implementation method is to set up database table and computing method, database table comprises: the professional expropriation and management of customs and national tax rule list, and the professional expropriation and management of local tax rule list is declared periodic table, a series of codings comprise: the side's of expropriation and management code table, the supervision method code table is collected or exempted from the character code table, levies tax reduction and exemption mode code table, the means of transportation code table, supervision certificate name code table, settlement of exchange mode code table, purposes code table, the currency code table, the measurement unit code table, conclusion of the business mode code table, country origin (area) code table, area character code table, taxpayer's character code tables etc. can directly adopt the coding of national standard or General Customs Administration, and computing method comprise collection of tax computing method etc.; Annex 1 ~ 18 has provided an example of expropriation and management tax rule information.

Fig. 9 is the process flow diagram that is used for electronic invoice and tax expropriation and management method according to an embodiment of the present invention.

S901 is illustrated between each participant and sets up and the Administrative Security passage, guarantees that the information of declaring is by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.

S902 represents to generate and send the seller electronic invoice and declares tax payable information, can use any conventional method that generates and sends the seller electronic invoice and declare tax payable information.

S903 represents to receive, verifies and declare seller electronic invoice information.Receive mode can receive by network connectivity, also can receive by the data storage medium mode, can also transmit by being printed on the paper, is input in purchaser's device again; After the purchaser receives the seller electronic invoice, verify at first whether seller invoice content conforms to treaty content, verify authenticity, integrality, the trackability of transmit leg and electronic invoice again, verify that being input to invoice after qualified declares in the device, sends to electronic service side.

S904 is illustrated in electronic service side the expropriation and management Rule Information is set, and obtains expropriation and management statistical information as a result from electronic service side.The regular set-up mode of levying and managing can send by network connectivity, also can send, can also be input to again in the regular receiver of expropriation and management by being recorded in the paper transmission by the data storage medium mode, more can be to generate the expropriation and management Rule Information by electronic service side, expropriation and management side adds their confirmation; Between the information of obtaining from electronic service side comprises on time, the statistical information that generates of index such as expropriation and management state, expropriation and management people coding, the tax category, type of transaction, taxpayer.

S905 represents that administering bank receives electronic service side's business and query statement and gives response results.

S906 is used to formulate information format and comprises that by specified format reception and checking seller and purchaser's taxpayer declares information, calculate candidate maybe should moving back or tax deduction according to the taxation rule, send collection or refund or the settlement of exchange or the information of buying foreign exchange to administering bank, and after receiving successful information, respond the taxpayer, finish when time expropriation and management.

Figure 10 schematically shows initialization internal process figure among Fig. 9, S1001 represents the transmission information filling transmitting terminal sign to institute, implementation method can be that seller or purchaser or expropriation and management side or bank or other users send the information of registering to electronic service side, after obtaining positive response, enter duty, the information of registering comprises that the side's of registering code such as taxpayer number, with message authentication code (MAC) based on message information, this technology is defined by ISO8583, also can adopt digital certificate based on PKCS#1 or PKCS#5 or PKCS#7 standard, digital signature etc.;

S1002 represents transmitting terminal identity and duty are managed, implementation method is the information of registering that receives in electronic service side, the identify label of checking transmitting terminal, as digital certificates or other signs, record is registered the time, provide the response of positive or negative, effective in this way identity, in the effective time, just give and sure response, just can give sure response, the response that is not authorized and just negates otherwise will authorize through expropriation and management side, after receiving NACK messages, transmit leg can not enter duty;

S1003 represents authenticity, integrality, the trackability according to transmitting terminal sign authorization information, implementation method is supporting with the method for the device of registering, by the checking transmitting side marking, determine whether this information satisfies authenticity, integrality, trackability, this technology is defined by ISO8583, also can adopt based on PKCS#1 or PKCS#5 or PKCS#7 standard to provide;

S1004 is illustrated in the state of deactivating after the information success of declaring of checking, implementation method is: seller or purchaser or expropriation and management side or bank interface or other users send when the professional summary information of order of classes or grades at school to electronic service side, after process electronic service side is checked, after obtaining positive response, finish the work of this order of classes or grades at school; If can not obtain positive response, the information that will give a warning is by manual intervention, until obtaining positive response.

Figure 11 schematically shows seller internal process figure among Fig. 9, S1101 represents managerial marketing side's tax registration information and Tax Executive's identity information, finish management function by generating database table, database table comprises taxpayer's title at least, taxpayer's numbering, the legal representative, the address, register type, range of application, office is set up in approval, branch offices is provided with, taxpayer's registration card number that opens a bank account, data of issue, account's character, the bank of deposit, number of the account, open an account the time, the change time, the cancellation time, Tax Executive's name, sex, ID (identity number) card No., telephone number etc., taxpayer's numbering is made up of the numeral of a location number, for example first, two figure places are taxpayer's character codes, the three ~ five is country origin (area) code, the six ~ ten is the location code, and the back numeral is sequence number or nature person's ID (identity number) card No. or other passport NO.;

S1102 represents the electronic invoice content information of opening, and finishes management function by generating database table, and the database table parameter comprises purchaser's tax registration information, goods or dutiable service title, specifications and models, the corresponding tariff number, the tax rate, quantity, unit price, the amount of money, the amount of tax to be paid, the valency tax adds up to, and makes out an invoice the date remarks etc.;

S1103 represents to generate a uniqueness electronic invoice according to above-mentioned information by specified format, above-mentioned electronic invoice form or its compressed code are sent to the seller black box, calling black box produces a random number key according to the time and it is encrypted obtains the invoice ciphertext, with the seller private key this random number encryption is formed digital signature again, combination invoice ciphertext on electronic invoice form basis, the seller digital signature, the seller digital certificate, electronic invoice invoice sequence number is exactly a electronic invoice, and the electronic invoice sequence number adds the serial number of making out an invoice by taxpayer's numbering and forms;

Black box is a kind of smart card or computer peripheral equipment or the plug-in card that comprises similar intelligent card chip, connect by computer interface or slot, for example be with RSA, DH, EIGamal, the smart card of ECC public key algorithm coprocessor and supporting card reader, also can be only to be with DES, 3DES, the smart card of AES symmetric cryptographic algorithm or third party's cryptographic algorithm and supporting card reader, can also be that the USB flash disk of built-in intelligence the core of the card sheet or other are outer if plug-in card carries out the encrypt/decrypt computing according to driving command to input information;

S1104 represents to receive, stores, sends the electronic invoice that has generated, can send this electronic invoice by the telecommunications mode, also can adopt printing type to export this electronic invoice, can also be stored in the portable memory apparatus, USB flash disk for example, CD, disk etc.;

S1105 represents to declare the taxable information of seller, accept the response of electronic service side, can adopt based on the online mode of declaring of the network of browser, for example online declaration form and the charged sub-invoice annex filled in, also can generate declaration form by financial instrument in advance, transmit the charged sub-invoice annex of declaration form by network again, can also import to charged sub-invoice annex transmission in the online declaration form to the declaration form data of prior generation by specialist tools or manual mode, can deposit the charged sub-invoice annex of declaration form content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after successfully reception information is replied by electronic service side, finish this and declare.

Figure 12 schematically shows purchaser's internal process figure among Fig. 9, and S1201 represents to receive the electronic invoice that seller sends, and is stored in the local data base;

S1202 represents to verify the authenticity of electronic invoice, integrality, trackability, seller digital certificate in the electronic invoice that receives is taken out, verify its identity by CA, again its public-key cryptography and digital signature are sent to the black box deciphering after being proved to be successful, obtain random number, with random number the electronic invoice form is encrypted again, with encrypted result and the ciphertext contrast that receives, it is exactly true meeting, otherwise be exactly pseudo-, perhaps the ciphertext in the electronic invoice be decrypted, obtain the electronic invoice form with random number, whether checking conforms to plaintext, verifies by the purchaser whether the electronic invoice form data conforms to contract or business again;

S1203 represents verifying that correct invoice declares, and reception response message, can adopt based on the online mode of declaring of the network of browser, the for example online charged sub-invoice annex of declaration form of filling in, also can generate declaration form by instrument in advance, transmit the charged sub-invoice annex of declaration form by network again, can also import to charged sub-invoice annex transmission in the online declaration form to the declaration form data of prior generation by specialist tools or manual mode, can deposit the charged sub-invoice annex of declaration form content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after successfully reception information is replied by electronic service side, finish this and declare.

Figure 13 schematically shows internal process figure in expropriation and management side's among Fig. 9, S1301 represents management expropriation and management rule, implementation method comprises and can adopt based on the online send mode of the network of browser, the for example online rule list of filling in, also can pass through instrument create-rule table in advance, transmit by network again, can also import to the rule list data of prior generation in the online rule list by specialist tools or manual mode and transmit, can deposit the rule list content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after successfully reception information is replied by electronic service side, finish this management, can confirm that also the expropriation and management rule of electronic service side's formulation is finished this management;

S1302 represents from electronic service side's inquiry expropriation and management statistical information as a result, implementation method comprises the network online query mode that can adopt based on browser, for example online download statistics information content form, also can generate packet by instrument in advance, by network download, can also can deposit the statistical information content in the external memory in more again the statistical information data of prior generation by E-mail conveyance, for example disk, USB flash disk, CD etc. are by manually sending expropriation and management side to.

Figure 14 schematically shows among Fig. 9 interactive process flow diagram between the electronic service side and administering bank side, and S1401 represents to send the current taxes due information of taxpayer to administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt mode or other modes of sending datagram, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

S1402 represents to send the current golden information of should refunding of taxpayer to administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt mode or other modes of sending datagram, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

S1403 represents to send the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt mode or other modes of sending datagram, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

S1404 represents to send the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receives the response message of positive or negative; Implementation method can be to develop button tax function by administering bank in banking system, and the electronic service square tube is crossed the procotol far call, adopts ICP/IP protocol usually, also can adopt other agreements; Also can be to adopt mode or other modes of sending datagram, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.;

S1405 represents to send the tax account balance and change Query Information to administering bank, receive response message, implementation method can be to develop button tax function by administering bank in banking system, the electronic service square tube is crossed the procotol far call, usually adopt ICP/IP protocol, also can adopt other agreements; Also can be to adopt mode or other modes of sending datagram, which kind of mode no matter, this information all comprises the parameters in series value, and these parameters comprise professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.

Figure 15 schematically shows internal process figure in electronic service side's among Fig. 9, S1501 represents to receive expropriation and management square tube reason expropriation and management rule, can adopt based on online reception of the network of browser or affirmation mode, the for example online rule list of filling in, also can pass through instrument create-rule table in advance, transmit by network again, can also import to the rule list data of prior generation in the online rule list by specialist tools or manual mode and transmit, can deposit the rule list content in the external memory in again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, after replying successfully reception information, electronic service side finishes this reception, perhaps formulate the expropriation and management rule by electronic service side, expropriation and management side makes amendment with said method and confirms;

S1502 represents that management comprises the electronic invoice form, expropriation and management Rule Information form, declare information format, bank interface information format etc., these information formats can be checked and approved by formulation of electronic service side and newspaper expropriation and management side, also can be formulated by expropriation and management side, electronic service side carries out, for example the VAT invoice form comprises following parameters: the electronic invoice type, make out an invoice the time seller information, as title, taxpayer's numbering, the address, phone, the bank of deposit and account number, purchaser's information is as title, taxpayer's numbering, the address, phone, the bank of deposit and account number, the invoice serial number, goods or service name, specifications and models, the tariff number, unit, quantity, unit price, the amount of money, the tax rate, the amount of tax to be paid, tax adds up to, remarks, payee, check the people, drawer etc.; For example business tax invoice table format comprises following parameters: the electronic invoice type, to make out an invoice the time, and seller information is as title, taxpayer's numbering, address, phone, purchaser's information, as title, address, phone, invoice serial number, goods or service name, specifications and models, the tariff number, unit, quantity, unit price, the amount of money, the tax rate, the amount of tax to be paid, tax adds up to, remarks, the payee checks the people, drawer etc.

S1503 represents to receive and manage the taxpayer who comprises seller and purchaser and declares information, receiving interface keeps accepting state, to its taxpayer's numbering of information authentication earlier that receives, then the information of declaring is deposited in this taxpayer's the database, reply one again and receive successful information, finish this and declare information management; Do not declare information to after the time of declaring, receiving this taxpayer yet, then, send and urge the breath of notifying this taxpayer storehouse that pipes off, and prompting expropriation and management side's manual intervention.

S1504 represents to verify that seller and purchaser declare same transaction invoice information and whether conform to, an implementation method is that transmit leg digital certificate in the electronic invoice that receives is taken out, verify its identity by CA, again its public-key cryptography and digital signature are sent to the black box deciphering after being proved to be successful, obtain random number, with random number the electronic invoice form is encrypted again, with encrypted result and the ciphertext contrast that receives, it is exactly true meeting, otherwise is exactly pseudo-, perhaps with random number the ciphertext in the electronic invoice is decrypted, obtain the electronic invoice form, whether checking conforms to plaintext, and consistent is exactly true invoice, and inconsistent is exactly pseudo-invoice; To the information by checking, the seller and the purchaser's electronic invoice form that therefrom take out same transaction compare, and content is consistent just by checking, and be inconsistent just not by checking;

S1505 represents that current should the paying maybe of tax payment assessed people should move back or answer tax deduction, regular according to expropriation and management cycle and expropriation and management that the expropriation and management people sets, answer the amount of tax to be paid to calculate to each taxpayer, implementation method is appraising and deciding the tax category and cyclic check and whether receive that its correspondence declares information according to the taxpayer, the logical relation between the information data is declared in checking again, comprise the logical relation between last data and the current period data, logical relation between the current period data, verify the correctness of its computing method and the suitable tax rate again, these methods are general financial technology, be prior art, no longer repeat here;

S1506 represents to send the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank, receives response message; Formulate routing table, routing table is generated by series of parameters, and these parameters comprise that at least the taxpayer numbers, administering bank encodes, routing address; Electronic service side numbers corresponding administering bank by the taxpayer, find its routing address, send to bank information by this address, receive its response message hairpinning location again, information comprises professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management side's code, operator's code, transaction completion code etc.;

S1507 represents that sending inquiry current tax storehouse account to administering bank changes and balance amount information, receives response message; Formulate routing table, routing table is generated by series of parameters, and these parameters comprise expropriation and management people numbering, administering bank's coding, routing address at least; Electronic service side is by the expropriation and management people corresponding administering bank of encoding, find its routing address, send bank information by this address, receive its response message hairpinning location again, information comprises professional action code (as reduce, increase, duplicate), taxpayer's numbering, currency code, the amount of money, expropriation and management side's code, operator's code, transaction completion code etc.

Figure 16 schematically shows management expropriation and management regular interior process flow diagram among Figure 13, S1601 represents to manage taxpayer and procurator and the Tax Executive's information thereof that comprises seller and purchaser, implementation method is to set up database table, database table comprises parameters such as taxpayer, procurator, Tax Executive's title and numbering, typing or change above-mentioned information;

S1602 represents management expropriation and management people and the person's of managing information thereof, and implementation method is to set up database table, and database table comprises parameters such as expropriation and management mechanism and code, handler's title and numbering, handler's position, typing or change above-mentioned information;

S1603 represents management collection Rule Information, implementation method is to set up database table and computing method, database table comprises: the professional expropriation and management of customs and national tax rule list, the professional expropriation and management of local tax rule list, declare periodic table, a series of codings comprise: the side's of expropriation and management code table, supervision method code table, collect or exempt from the character code table, levy tax reduction and exemption mode code table, means of transportation code table, supervision certificate name code table, settlement of exchange mode code table, the purposes code table, currency code table, measurement unit code table, conclusion of the business mode code table, country origin (area) code table, regional character code table, taxpayer's character code table etc., can directly adopt the coding of national standard or General Customs Administration, computing method comprise collection of tax computing method etc.; Annex 1 ~ 18 has provided an example of expropriation and management tax rule information.

Annex 2 is examples of the professional expropriation and management of local tax rule list

Annex 3 is examples of expropriation and management side's code table

The side's of expropriation and management code	The expropriation and management party name	The side's of expropriation and management code	The expropriation and management party name
The side's of expropriation and management code	The expropriation and management party name	The side's of expropriation and management code	The expropriation and management party name	100000	General Customs Administration	200102	Xicheng District Administration of State Bureau
100100	The Bei Jingguan district	200103	Haidian District Administration of State Bureau	100000	General Customs Administration	200102	Xicheng District Administration of State Bureau
100100	The Bei Jingguan district	200103	Haidian District Administration of State Bureau	100103	The Jing Guan exhibition	300100	Beijing Local Tax Bureau
200000	State General Taxation Administration	300101	Chaoyang District Local Tax Bureau	100103	The Jing Guan exhibition	300100	Beijing Local Tax Bureau
200000	State General Taxation Administration	300101	Chaoyang District Local Tax Bureau	200100	Beijing Administration of State Bureau	300102	Xicheng District Local Tax Bureau
200101	Chaoyang District Administration of State Bureau	300103	Haidian District Local Tax Bureau	200100	Beijing Administration of State Bureau	300102	Xicheng District Local Tax Bureau

Annex 4 is examples of supervision method code table,

The supervision method code	Supervision method is called for short	The supervision method full name	English name
The supervision method code	Supervision method is called for short	The supervision method full name	English name	0110	Ordinary trade	Ordinary trade (outlet/inlet/domestic)	Normal transation
0130	Barter trade	Barter trade	Barter trade	0110	Ordinary trade	Ordinary trade (outlet/inlet/domestic)	Normal transation

Annex 5 is examples collecting or exempting from the character code table,

Collect or exempt from the character code	Collection or exemption character is called for short	Collect or exempt from the character full name	English name
Collect or exempt from the character code	Collection or exemption character is called for short	Collect or exempt from the character full name	English name	101	General taxation	General taxation outlet/inlet/domestic goods	Levy duties and taxes according to regulations
201	Nonreimbursable assistance	Nonreimbursable assistance outlet/inlet/domestic goods	Aid provided free of charge	101	General taxation	General taxation outlet/inlet/domestic goods	Levy duties and taxes according to regulations

Annex 6 is levied an example of tax reduction and exemption mode code table,

Levy tax reduction and exemption mode code	Levy tax reduction and exemption mode title	English name
Levy tax reduction and exemption mode code	Levy tax reduction and exemption mode title	English name		1	Be taxed according to the relevant provisions	Levy according to regulations
2	Taxation by half	Reduction by half		1	Be taxed according to the relevant provisions	Levy according to regulations
2	Taxation by half	Reduction by half	3	Exempt from entirely	Relief from all duties and taxies
4	Special case	Special case	3	Exempt from entirely	Relief from all duties and taxies
4	Special case	Special case	5	With collecting or exempting from character	Reduction and remission according to the different nature of objects
6	The guaranty money	Security deposit	5	With collecting or exempting from character
6	The guaranty money	Security deposit	9	Refund in full	Refund in whole

An example of annex 7 means of transportation code tables,

The means of transportation code	The means of transportation title	English name
The means of transportation code	The means of transportation title	English name	0	Non-bonded area	Entry and release of bonded warehouse
1	The supervision warehouse	Temporary storage of export goods	0	Non-bonded area	Entry and release of bonded warehouse
1	The supervision warehouse	Temporary storage of export goods	2	Jiang Haiyun is defeated	Maritime transport/inland water transport
3	Transportation by railroad	Railway transport	2	Jiang Haiyun is defeated	Maritime transport/inland water transport

Annex 8 is examples of supervision certificate name code table,

Licence or certification code	Licence or certification title	English name	The supervision certificate is signed and issued mechanism	Sign and issue mechanism's English name
Licence or certification code	Licence or certification title	English name	The supervision certificate is signed and issued mechanism	Sign and issue mechanism's English name	1	Import permit	Import licence	The Administrative Bureau of Quota and Licence of Department of Commerce or other	Quota & Licence Administration Bureau or other
2	Dual-purpose items and import of technique licence	Import licence For Dual-use item and technolog-ines	Department of Commerce	Ministry of commerce	1	Import permit	Import licence		Quota & Licence Administration Bureau or other

Annex 9 is examples of settlement of exchange mode code table,

Settlement of exchange mode code	Settlement of exchange mode title	English name
Settlement of exchange mode code	Settlement of exchange mode title	English name		1	Mail transfer	M/T
2	Remittance	T/T		1	Mail transfer	M/T
2	Remittance	T/T	3	Ticket converges	D/D
4	Documents against payment	D/P	3	Ticket converges	D/D
4	Documents against payment	D/P	5	Documents against acceptance	D/A
6	The letter of credit	L/C	5	Documents against acceptance	D/A

Annex 10 is examples of purposes code table,

The purposes code	The purposes title	English name
The purposes code	The purposes title	English name	01	Foreign trade is sold inside the country on one's own account	Autonomous imports of authorized enterpriscs for home use
02	The special zone is sold inside the country	Imports of SEZ for home use	01		Autonomous imports of authorized enterpriscs for home use
02	The special zone is sold inside the country	Imports of SEZ for home use	03	Other is sold inside the country	Other imports for home use

Annex 11 is examples of currency code table,

Currency code	Currency symbol	Monetary name
Currency code	Currency symbol	Monetary name	110	HKD	Hongkong dollar
116	JPY	Yen	110	HKD	Hongkong dollar
116	JPY	Yen	121	MOP	Pataca

Annex 12 is examples of measurement unit code table,

The measurement unit code	The measurement unit title	English name
The measurement unit code	The measurement unit title	English name	001	Platform	Set
002	Seat	Set	001	Platform	Set
002	Seat	Set	003	{。##.##1},	Unit

Annex 13 is examples of conclusion of the business mode code table,

Conclusion of the business mode code	Conclusion of the business mode title	English name
Conclusion of the business mode code	Conclusion of the business mode title	English name		1	CIF	CIF
2	C&F	CFB/CNF/C&F		1	CIF	CIF
2	C&F	CFB/CNF/C&F	3	FOB	FOB
4	C&I	C&I	3	FOB	FOB
4	C&I	C&I	5	Market price	Market price
6	The pad storehouse	Dunnage charge	5	Market price	Market price

Annex 14 is examples of country origin (area) code table

Code	Chinese name	English name	Excellent/general mark	Tonnage dues is excellent/general mark
Code	Chinese name	English name	Excellent/general mark	Tonnage dues is excellent/general mark	100	The Asia	Asia	1	H
101	Afghanistan	Afghanistan	1	H	100	The Asia	Asia	1	H
101	Afghanistan	Afghanistan	1	H	102	Bahrain	Bahrian	1	H
110	The Hong-Kong	Hongkong	1	H	102	Bahrain	Bahrian	1	H

Annex 15 is examples of regional character code table,

Area character code	Area character title	English name
Area character code	Area character title	English name		1	The special economic zone	SEZ
2	Coastal open cities	Coastal open city		1	The special economic zone	SEZ
2	Coastal open cities	Coastal open city	3	The economic and technological development zone	Development zone of economic and technology
4	The open economic region	Open-door economic zone	3	The economic and technological development zone	Development zone of economic and technology
4	The open economic region	Open-door economic zone	5	Hainan Province	Hainan
6	Tibet Autonomous Region	Xizang autonomous region	5	Hainan Province	Hainan

Annex 16 is examples of taxpayer's character code table,

Taxpayer's character code	Taxpayer's character title	English name
Taxpayer's character code	Taxpayer's character title	English name		1	Stateowned enterprise	State-owned enterprises
2	Cooperative enterprise	Chinese-foreign contractual joint ventures		1	Stateowned enterprise	State-owned enterprises
2	Cooperative enterprise	Chinese-foreign contractual joint ventures	3	Joint venture	Chinese-foreign equity joint ventures
4	Sole Proprietorship	Foreign wholly-owned enterprises	3	Joint venture	Chinese-foreign equity joint ventures
4	Sole Proprietorship	Foreign wholly-owned enterprises	5	Collective-owned enterprise	Collective-owned enterprises
6	The private enterprise	Privately owned	5	Collective-owned enterprise	Collective-owned enterprises
6	The private enterprise	Privately owned	7	Self-employed entrepreneur	Individual business
8	Customs broker	Customs cleaning agent	7	Self-employed entrepreneur	Individual business
8	Customs broker	Customs cleaning agent	9	Other enterprise	Other
10	The nature person	Natural	9	Other enterprise	Other

Annex 17 is examples declaring periodic table,

Taxpayer's character	Declare the tax category	Pay taxes the cycle	Declare the cycle
Taxpayer's character	Declare the tax category	Pay taxes the cycle	Declare the cycle	Enterprise	Value added tax	1 time/month	Next month 1 ~ No. 10
Enterprise	Income tax		1 time/season	Enterprise	Value added tax	1 time/month	Next month 1 ~ No. 10	Following the first month in season 1 ~ No. 15
Enterprise	Income tax		1 time/season	The nature person	Income tax		1 time/month	Following the first month in season 1 ~ No. 15	Next month 1 ~ No. 10

Annex 18 is examples of collection of tax computing method,

One, value added tax

One, a domestic value added tax

1, the amount of tax to be paid=output tax-input tax

2, output tax=sales volume * VAT rate

3, treat as the no pin volume of sale taxation, (1) of that month class is average; (2) class goods is average recently,

(3) form taxing price (abbreviation group tax)=cost * (the 1+ profit ratio of cost)

4, levy the tax increase and the consumption tax:

(1+ becomes the profit rate)+tax disappears to form taxing price=cost *

Form taxing price=cost * (1+ becomes the profit rate)/(1-consumes the tax rate)

5, contain the amount of tax to be paid and do not contain amount of tax to be paid conversion method

Do not contain tax pin volume=contain tax sales volume/(1+ imposes the tax rate)

6, purchase farming pin agricultural product, or purchase agricultural product to receiving the people for a short time:

Check and approve the input tax=buying price * button rate (13%) of deduction

7, the freight charges of general taxpayer's outsourcing goods payment

Check and approve the input tax=freight charges * deduction rate of deduction

* does not detain with loading and unloading, the premium of payment of freight

8, small-scale taxpayer's tax=pin volume * levies rate (6% or 4%)

* does not tip volume in

9, water (6%) is sold by Running-water Company

One, two import value added taxes

1, intact valency+tariff+group tax=tariff disappears tax

2, Na E=group tax * tax rate

Two, export goods moves back (exempting from) tax

1, " exempts from, supports, moves back " computation of tax amount method (referring to that manufacturing enterprise's self-operation or trust foreign trade are self-produced for outlet)

1,1 tax=sold inside the country is answered the amount of tax to be paid-(input tax-tax exemption, offset or refund unavoidably, support tax)

1,2 tax exemption, offset or refund=FOB* foreign exchange RMB list price * tax refund rate-tax exemption, offset or refund reduce volume

* FOB: export goods free on board.

The * tax exemption, offset or refund reduce volume=tax-free raw material of purchasing and are worth the * tax refund rate

The tax-free raw material value=domestic tax-free charging value of tax-free raw material value+charging processing of purchasing of purchasing

The duty-free imported materials and parts group of charging processing tax=insurance and freight (CIF)+tax closes, disappears

1,3 should refund and exempt to tax

A, stay to tax≤tax exemption, offset or refund, then as the end of term

Should refund=end of term stays to tax

Exempt to tax=tax exemption, offset or refund-should refund

B, the end of term are stayed to tax＞tax exemption, offset or refund, then:

Should refund=tax exemption, offset or refund

Exempt to tax=0

* * end of term excess VAT paid is fixed according to " end of term excess VAT paid " in " VAT payment return ".

1, tax must not be exempted from and support to 4 tax exemption, offset or refund

Tax exemption, offset or refund reduce volume to tax unavoidably and to tax=FOB* foreign exchange RMB list price * (rate is moved back in the outlet rate of levying-outlet)-tax exemption, offset or refund unavoidably

Tax exemption, offset or refund reduce with the deduction tax that volume=into raw material valency * (outlet is levied rate-export goods and moved back rate) exempts from taxation unavoidably

2, refund after collection

2,1 foreign trade and foreign trade system industry and trade enterprise purchase commodities and export, and the outlet tax increase is exempted from; Also foreign trade of refund is calculated by acquisition cost and tax refund rate in the outlet back, the difference meter enterprise cost of levying, refund

Refundable tax amount=foreign trade is purchased and is not contained tax increase and buy amount of money * tax refund rate

2,2 foreign trade enterprises purchase small-scale taxpayer's exports value added tax refund regulation:

A, hold the 12 class export goods such as drawn work, handicraft of the accurate refund of common invoice from small-scale taxpayer purchasing and merging, sell exports and go into to exempt from, return exports and advance tax

Refund=[invoice row (containing tax) pin volume]/(1+ levies rate) * 6% or 5%

B, from the purchase commodities exports of the VAT invoice opened of generation of small-scale taxpayer:

Refund=VAT invoice amount of money * 6% or 5%.

The refund regulation of enterprise's export processing goods is produced in C, foreign enterprise's reincarnation:

Supplementary material refund=domestic supplementary material tax increase invoice income * supplementary material tax refund rate

Three, the consumption tax

Three, a domestic production and sales link

1, ad valorem tariff is paid taxes

The sales volume * tax rate of assessable goods

* * sells volume=cost+outer expense, and acknowledgement of consignment invoice and taxpayer deliver invoice and disregard to the purchaser

2, specific norm is paid taxes

The sales volume * unit amount of tax to be paid of assessable goods

3, use the taxation of two methods with

Taxable sales volume * rated capacity+taxable sales volume * rate (suitable: cigarette, grain and potato class liquor)

4, cigarette ad valorem tariff

Certain board lattice cigarette is appraised and decided valency=this board lattice cigarette retailing/(1+35%)

5, change the productive consumption material, the assessable goods of becoming a shareholder, pay a debt in kind or by labor

The highest sale lattice of the similar assessable goods of taxpayer are that taxation evidence calculates the consumption tax

6, accurate button outsourcing assessable goods tax already paid

Assessment paid=standard button outsourcing assessable goods buying price * relevance factor

Accurate button outsourcing assessable goods buying price=beginning is deposited buying price+buy buying price-end of term to deposit buying price

7, production and marketing reaches the low cross-country little visitor of dirty little sedan-chair and subtracts 30% the tax that disappears

Should levy taxes=the legal ratio meter tax * (1-30%) that disappears

8, self-produced usefulness does not have similar

Group tax=(cost+profit)/(1-disappear rate)

Tax liability=group tax * the tax rate

Profit=cost * whole nation average cost profit rate (giving)

Three, two consigned processing links

1, do not have similar

Group tax=(material cost+processing charges)/(1-consumes the tax rate)

Tax liability=group tax * the tax rate

2, assessable goods is withheld by the consignee, regains continuously and produces

The committee that deposits assessment paid+withdrawals added assessment paid-end of term and deposited to entrust and add assessment paid assessable goods assessment paid=beginning that accurate button committee adds

Three, triple feed inlet link

1, ad valorem tariff

Group tax=(tariff dutiable price+tariff)/(1-consumes the tax rate)

Taxable=the group tax * consumption tax rate

2, specific norm

Taxable=taxable amount * unit volume

3, mix

Taxable=group tax * rate+taxable the amount of disappearing * unit volume that disappears

* * this section tax removes State Council Decree and must not reduce or remit.

Three, four, export cycles

1, outlet is exempted from and is moved back

Be suitable for: the product outlet that disappears is bought in the export authorization foreign trade, and foreign trade is subjected to his foreign trade committee generation outlet.Be subjected to nonproductive trading agent outlet not move back (exempting from).With increase consistent.

2, exempt from but do not move back

Export authorization production self-operation or committee's foreign trade are not done and are moved back for outlet.Exempt the production link consumption tax.Do not move back and refer to that the tax that disappears the exempt product that disappear export and do not contained the tax that disappears, need not move back.With do not increase not: the tax that disappears is levied and is exempted from producing ring, and increasing is that way is levied.

2, do not move back unavoidably

3, commerce and trade

4, refund volume

(1) ad valorem tariff: should refund=the sales volume * of the factory tax rate of export goods

(2) specific norm: should refund=export volume * unit volume

Four, business tax

1, taxpayer's utility service is changeed does not have the money sale, the real estate selling price is crossed low no reasonable ground, presses the method nuclear sales volume:

(1) the similar motionless flat fare of similar labor service pin;

(2) nearest similar labor service or to sell similar motionless flat fare fixed:

Group tax=battalion's basis or this * of engineering (1+ becomes the profit rate)/(1-battalion rate)

Become linchpin municipal government of profit rate province autonomous region possession tax fixed.

Five, urban maintenance and construction tax

1, urban construction taxpayer's the volume of receiving three-tax " tax and " is fixed.

Na E=people's the amount paid in of receiving increases disappear the battalion's three-tax and the suitable tax rate of *

* urban district 7%; County town town 5%; Non-: 1%.

2, educational expenses

(1) general

Additional=(increasing the battalion's tax that disappears) * levies rate

Levy rate: 3%.

(2) cigarette and leaf tobacco production unit

Additional=(increasing the tax that disappears) * levies rate * 50%

Six, tariff

The tax reduction and exemption goods of 1, being paid an overdue tax:

Dutiable price=customs examines the former import price * of goods [1-pay an overdue tax the Shen practical month/(prison time limit * 12)]

2, ad valorem tax is paid taxes

The intact valency * of tariff=advance (going out) goods amount * unit leads

2, specific duty is received volume

Tariff=advance (going out) mouthful quantity of goods * unit excise

3, compound duty is paid taxes

Tariff=advance (going out) goods amount * unit goods tax+advance the intact valency * of (going out) goods amount * unit to lead

4, sliding duties is paid taxes

Tariff=advance the intact valency * of shipment amount * unit to slide accurate rate

5, the Overdue Payment of Customs Duties=tariff * that stagnates stagnates and levied rate * stagnant day

Seven, tax on the use of natural resources

1, tax liability=taxation quantity * unit amount of tax to be paid

2, withholding tax liability=the purchase unit amount of tax to be paid that is suitable for of the quantity * of tax mineral products not

Eight, increment tax on land value

Theoretical formula: the amount of tax to be paid=∑ (the native tax increase * of per class interval is suitable for the tax rate)

Reality, press laxative remedy:

(1) the not super button volume 50% of increment,

Soil tax increase=increment * 30%

(2) the super button volume 50% of increment does not surpass 100%,

Soil tax increase=increment * 40%-button volume * 5%

(3) the super button volume 100% of increment does not surpass 200%,

Soil tax increase=increment * 50%-button volume * 15%

(4) 200% of the super button volume of increment

Soil tax increase=increment * 60%-button volume * 35%

Nine, city and town land use tax

Year pay taxes=take face (square) the * amount of tax to be paid

House property tax

1, from valency: (1-detains example) * 1.2% pays taxes=the former * in room

2, from renting: receipts * 12% pays taxes=rents.

Ten, vehicle and vessel usage license plate tax

1, moving shipload car is paid taxes=the deadweight ton figure place * unit amount of tax to be paid

2, non-moving ship is paid taxes=the deadweight capacity figure place * unit amount of tax to be paid

3, the moving outward and non-motor-car of load-carrying vehicle is paid taxes=the vehicle number * unit amount of tax to be paid

4, moving trailer is paid taxes=trailer net tonnage * (cargo vehicle net tonnage year tax * 70%)

5, Yun Shu the extension trailer net tonnage * of tractor tax=institute (load-carrying vehicle net tonnage year tax * 50%)

6, passenger-cargo amount of tax to be paid

Take advantage of a people=number * (taking advantage of people's car tax * 50%)

Loading=net tonnage * tax

11, stamp tax

The amount of tax to be paid=evidence taxing the amount of money (or taxable evidence number of packages) * leads

12, contract tax

The amount of tax to be paid=according to the * tax rate

13, enterprise income tax

1, equal surely month tax wage * 12 of year tax salary button standard=year employee average * government

2, the clean * level button example+speed of hospitality expense button mark=pin (battalion) receipts increases number

Pin receipts ratio speed increases number

Less than 1,500 10,000 5 ‰ 0

Greater than 1,500 ten thousand yuan 3 ‰ 3 ten thousand

3, can mend in certain year the volume fortunately also looked forward to=and look forward to not filling up deficit in certain year before volume * (by and the just and sound valency of the clean money of enterprise/and the fair value of back and the whole net assets of enterprise)

4, pay taxes=the Na Dee * tax rate

5, the Na Dee=gross income-permission deduction amount of money

6, appraise and decide income rate, income tax=Na Dee * leads

Na Dee=amount of income * chargeable gain rate

Or=Ben Feizhi/(1-chargeable gain rate) * chargeable gain rate

(the general exercise question of chargeable gain rate all can provide.Do not have use when this table is estimated to do synthesis problem therefore.May be useful when doing multiple-choice question :)

The chargeable gain counting rate meter

Industry and traffic merchant 7-20%

Build, room 10-20%

Drink-service 10-25%

Joy 10-25%

7, overseas tax button limit=worldwide income by the * that pays taxes of tax (come from foreign volume/local and overseas volumes)

8, throw gained assessment paid button within the border:

Taxable=throwing the side of joint operation enterprise, source divides back profit/(1-joint operation enterprise rate)

Button credit=source joint operation enterprise pay taxes volume * joint operation enterprise rate

9, newly-set-up labour employment clothes are looked forward to, and keep then and put the super practitioner's sum 60% of school graduates waiting for employment in urban area, through competent tax authority's audit, can be exempted from income tax 3 years

Put job-waiting people's ratio=put then number for the treatment of/(look forward to former number of employees+put then the number for the treatment of) then

The employment service agency expiration, the unemployed people of new then arrangement accounts for former number of employees more than 30%, through competent tax authority's audit, can reduce by half and levy income tax 2 years

Put job-waiting people's ratio=(putting the number for the treatment of/practitioner of enterprise then) then

Income Tax for Enterprises with Foreign Investment and Foreign Enterprises

Be the amount of taxable income below the * *

1, manufacturing industry

Na E=production and marketing profit+other profits+(going into-seek outer outside the battalion)

Production and marketing profit=production and marketing net amount-production and marketing basis-production and marketing tax-(pin, pipe, wealth take)

Production and marketing net amount=production and marketing total value-(pin moves back+sells allowance)

Production and marketing basis=product basis+head product deposits-and the Mo product deposits

Product basis=the current period gives birth to this+just half product, product-Mo partly product, at product

Current period produces the basis=current period and consumes straight material, wage+system expense

2, commerce

Outer of outer receipts-battalion of Na E=pin profit+other profit+battalion

Pin profit=pin only-sell basis-pin tax-(pin, pipe, wealth take)

Always-(pin moves back+sell allowance) sell clean=pin

Pin basis=just discuss depositing+[originally advancing-(stock up and move back+stock up the folding)+expense of stocking up]-Mo merchant deposits

* * notes manufacturing industry and commercial common place

3, service sector

Na E=main business is clean+props up outside the outer receipts-battalion of battalion

Main business is clean=and industry receives total-(industry tax+industry+manage, wealth take)

Be preferential tax revenue below the * *

4, refund of the income tax paid on the reinvested amount volume=support again volume/(the former enterprise of 1-rate with ground rate and) rate * of the former enterprise of * moves back rate

5, outer throwing person comes from the profit after tax in 1 year of foreign enterprise one or repeatedly directly reinvestment, the tired not super following formula of volume of throwing again of refund:

Throw limit=(after-tax sharp year outer throwing of outer throwing enterprise's Na Dee-this year enterprise that belongs to pays taxes in fact) outer throwing person of this year of * again and account for foreign enterprise's equity than (distribution ratio)

* * is gained tax already paid deduction overseas

6, overseas the inside and outside income tax law meter in tax button limit=border pay taxes the * source foreign volume/worldwide income total value

7, should receive enterprise's tax=answer Na Dee * enterprise rate

8, should receive land tax=answer Na Dee * ground rate

* * is (making the final settlement in back 5 months ends) meter per year, divides season (back 15 days eventually) advance payment, returns the overcharge and demand payment of the shortage.

9, the tax=Ji Nadee * of season advance payment enterprise lead=last year Na Dee * 1/4* lead

10, season advance payment land tax=Ji Nadee * ground rate=last year Na Dee * 1/4* ground rate

11, receive enterprise's tax=receive in year volume * enterprise rate year

Year converge and to pay enterprise and pay taxes=year pay taxes-1-4 season advance payment enterprise tax-be allowed to reduce income tax-outer tax button volume

12, year is received land tax=year Na Dee * ground rate

Year converge and to receive land tax-1-4 season advance payment land tax-be allowed to reduce land tax with paying clearly the amount of tax to be paid=year

13, overseas tax support limit=border inside and outside must by tax law tax the inside and outside gained in foreign gained/border, * source and

Gather meter receive income tax=within the border, overseas amount of income * leads-volume of tax deduction overseas

14, debt-credit transfer of technology contract for the lease of property agreement is signed by domestic paying unit and foreign enterprise, funds such as the interest of paying in accordance with regulations, rent, royalty for the right of special permission, count cost, the expense of domestic paying unit of current period, no matter whether actual pay all admit paidly, and holds and remits the foreign enterprise withhold income tax in accordance with regulations.

Carry the real tax=paying unit that withholds in advance and pay volume * withholding tax rate

15, throw refund=[throwing volume/1-(enterprise's rate+ground rate) again] rate * of * enterprise again and move back rate

16, income tax converges and pays:

Pay taxes in year=year Na Dee * (enterprise's rate+ground rate)

Tax converges pays benefit (moving back) tax=pay taxes in year-reduce or remit the taxes-policy credit tax-pay taxes in advance+pay an overdue tax overseas

14, individual income tax

1, wage, salary pay taxes=Na Dee * leads-speed buckles number

=(monthly income-800/4000) * leads-speed button number

Amount of income tax rate deduction number

＜500 5％ 0

500-2000 10％ 25

2000-5000 15％ 125

5000-20000 20％ 375

20000-40000 25％ 1375

40000-60000 30％ 3375

60000-80000 35％ 6375

80000-100000 40％ 10375

Greater than 100,000 45% 15375

2, individual industrial and commercial production and operation pay taxes=Na Dee * leads-speed button number

=(annual income-Ben Fei decreases) * leads-speed button number

Amount of income tax rate deduction number

＜5000 5％ 0

5000-10000 10％ 250

10000-30000 20％ 1250

30000-50000 30％ 4250

Greater than 50,000 35% 6750

3, individual proprietorship and look forward to income derived from production and business in partnership

(1) collection of checking account

The investor sets up two or more individual proprietorships and looks forward to, and year-end the remittance paid by following formula:

Each enterprise of Na Dee=∑ manages gained

Pay taxes=Na Dee * leads-speed button number

The * that pays taxes=pay taxes of this enterprise manages each enterprise of gained/∑ and manages gained

This enterprise pay arrears tax=this enterprise pay taxes-this enterprise pays taxes in advance

(2) appraised collection

(1) pay taxes=Na Dee * leads

(2) Na Dee=income * lead=Ben Feizhi/(1-leads) * leads

4, enterprises and institutions contract and charter operation

Pay taxes=Na Dee * leads-speed button number

=(income-expense of paying taxes in year) * leads-speed button number

5, remuneration for personal services

20000 20％ 0

20000-50000 30％ 2000

Greater than 50,000 40% 7000

(1) inferior income＜4,000 yuan pay taxes=Na Dee * leads

=(inferior income-800) * 20%

(2) inferior income＞4,000

Pay taxes=Na Dee * leads

=inferior income * (1-20%) * leads

(3) inferior income＞20,000

Pay taxes=Na Dee * leads-speed button number

=inferior income * (1-20%) * leads-speed button number

(4) withhold tax for the taxpayer

A, do not contain tax revenue and go into＜3,360

A) Na Dee=(do not contain tax revenue and go into-800)/(1-leads)

B) pay taxes=Na Dee * leads

B, do not contain tax revenue and go into＞3,360 yuan

A) Na Dee=[(not containing tax revenue to go into-speed button number) * (1-20%)]/[1-leads * (1-20%)]

=[(not containing tax revenue to go into-speed button number) * (1-20%)]/when the level reduction coefficient

B) taxable=Na Dee * leads-speed button number

The B of above-mentioned A), the B of B) be suitable for following deduction numerical table

20000 20％ 0

20000-50000 30％ 2000

Greater than 50,000 40% 7000

The A of A), the A of B) be suitable for following " do not contain tax remuneration for personal services income and be suitable for suitable counting rate meter ":

Do not contain tax labor newspaper income rate speed button number reduction coefficient (%)

＜3,360 20 0 do not have

＞3,360-21,000 20 0 84

＞21,000-49,500 30 2,000 76

＞49,500 40 7,000 68

6, imcome from author's remuneration

(1) inferiorly goes into＜4,000

Pay taxes=Na Dee * leads * (1-30%)

=(inferior go into-800) * 20%* (1-30%)

(2) inferiorly go into＞4,000

Pay taxes=Na Dee * leads * (1-30%)

=inferiorly go into volume * (1-20%) * 20%* (1-30%)

7, royalty for the right of special permission gained

(1) inferiorly goes into＜4,000

Pay taxes=Na Dee * leads=(inferior income-800) * 20%

(2) inferiorly go into＞4,000

Pay taxes=Na Dee * leads=the inferior * of going into (1-20%) * 20%

8, income from interest, dividends and extra dividends

Pay taxes=Na Dee * leads=inferior amount of income * 20%

9, income from leasing property

Pay taxes=the volume * of receiving leads

(1) inferior monthly income＜4,000

Na E=inferior (moon) goes into volume-standard button-repair expenses (800 yuan exceed)-800

(2) inferior (moon) go into＞4,000

Na E=[inferior (moon) goes into volume-standard button-repair expenses (800 yuan exceed)] * (1-20%)

10, income from transfer of property

Pay taxes=the volume * of receiving leads

The * 20% of=(going into volume-property initial value-reasonable expense)

11, contingent income

Pay taxes=the volume * of receiving leads=the inferior volume * 20% of going into

12, other gained

13, the taxing of the income from wages and salaries obtained of specific industry worker

Pay taxes=[(a year salary is gone into/the 12-expense deduction standard) * leads-speed button number] * 12

Other formula:

14, the individual income from wage and salary taxation problem that is on the street within Chinese territory:

(1) it is taxable to obtain discontented 1 month salary gained

Pay taxes=(of that month salary Na Dee * leads-speed button number) * month is at Chinese fate/of that month fate

(2) plural taxpayer obtains a gained taxing jointly

Certain coin to Renminbi exchange rate=dollar to the standard exchange rate/new york foreign exchange market dollar of Renminbi exchange rate to this kind currency

15, enterprise operator's yearly salary system is levied personal tax:

Pay taxes=[(year fundamental sum benefit income/12-expense deduction standard) * leads-speed button number] * 12.

Claims

1. electronic invoice and tax expropriation and management system is characterized in that comprising:

The bank interface device is used for realizing and tax account of administering bank and foreign exchange account interlock, in time obtains above-mentioned account's change information;

2. the system as claimed in claim 1, wherein said seller device is characterized in that comprising:

The invoice follower is used for storage, output or sends electronic invoice;

3. the system as claimed in claim 1, wherein said purchaser's device is characterized in that comprising:

4. system according to claim 1, wherein said electronic service side device is characterized in that comprising:

Tax library information requestor is used for sending inquiry current tax storehouse account to administering bank's interface and changes and balance amount information, receives response message.

5. the system as claimed in claim 1, wherein said expropriation and management side device is characterized in that comprising:

The expropriation and management rule management is used for management expropriation and management Rule Information;

6. the system as claimed in claim 1, wherein said bank interface device is characterized in that comprising:

7. the system as claimed in claim 1, wherein said apparatus for initializing is characterized in that comprising:

The device of registering is used for declaring and to declaring information filling transmitting terminal sign by setting-up time;

8. as claim 1 or 4 or 5 described systems, wherein said expropriation and management rule management is characterized in that comprising:

Impose rule management, be used for management and impose Rule Information.

9. electronic invoice and tax expropriation and management method is characterized in that comprising the following steps:

Step B: receive, verify and declare seller electronic invoice information;

Step D: the expropriation and management rule is set in electronic service side, obtains expropriation and management statistical information as a result from electronic service side;

Step F: between above-mentioned participant, set up and a management peace passage, guarantee that the information of declaring is by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.

10. method as claimed in claim 9 is characterized in that described steps A also comprises the following steps:

Managerial marketing side's tax registration information;

Storage, output or transmission electronic invoice;

11. method as claimed in claim 9 is characterized in that described step B also comprises the following steps:

Receive the electronic invoice that seller sends;

12. method as claimed in claim 9 is characterized in that described step C also comprises the following steps:

Receive expropriation and management square tube reason expropriation and management rule;

Reception comprises that seller and purchaser's taxpayer declares information;

The current taxable fund of tax payment assessed people;

13. method as claimed in claim 9 is characterized in that described step D also comprises the following steps:

Management expropriation and management rule;

14. method as claimed in claim 9 is characterized in that described step e also comprises the following steps:

Send the current taxes due information of taxpayer to administering bank, receive the positive or negative response message;

Send the current golden information of should refunding of taxpayer to administering bank, receive the positive or negative response message;

15. method as claimed in claim 9 is characterized in that described step F also comprises the following steps:

Transmitting terminal identity legitimacy and duty are managed;

Checking the state of deactivating after declaring information success.

16., it is characterized in that described management expropriation and management Rule Information also comprises the following steps: as claim 9 or 12 or 13 described methods

Rule Information is imposed in management.