CN101699506A - Electronic invoice and generating device thereof, tax expropriation and management system and method thereof - Google Patents

Electronic invoice and generating device thereof, tax expropriation and management system and method thereof Download PDF

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Publication number
CN101699506A
CN101699506A CN200910212062A CN200910212062A CN101699506A CN 101699506 A CN101699506 A CN 101699506A CN 200910212062 A CN200910212062 A CN 200910212062A CN 200910212062 A CN200910212062 A CN 200910212062A CN 101699506 A CN101699506 A CN 101699506A
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information
expropriation
management
tax
bank
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田小平
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Zhuhai Zhuo you information technology Co., Ltd.
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田小平
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Priority to CN201910423359.2A priority Critical patent/CN110428313A/en
Priority to CN200910212062A priority patent/CN101699506A/en
Priority to CN201910423358.8A priority patent/CN110414994A/en
Publication of CN101699506A publication Critical patent/CN101699506A/en
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Abstract

The invention discloses an electronic invoice and a generating device thereof aiming at the defects and the shortages of high paper invoice cost, low tax expropriation and management efficiency and the like in the prior art. The electronic invoice comprises all tax information of a paper invoice, and has information on a seller digital certificate, a signature and the like, so the anti-counterfeiting strength is high. The invention also discloses a tax expropriation and management system and a method thereof on the basis of the electronic invoice and the generating device of the electronic invoice, and the tax expropriation and management system and the method thereof need the participation of a seller, a purchaser, an expropriation and management party, an electronic service party and a managing bank to ensure the authenticity, the integrity, the non-repudiation and the timeliness of the acquired tax declaration information; the expropriation and management information can also be shared by each expropriation and management person to avoid information asymmetry phenomena; besides, a special bank interface device is used to achieve linkage with an account of the managing bank so as to ensure the integrity of an expropriation and management service.

Description

Electronic invoice and generating apparatus thereof, tax expropriation and management system and method thereof
Technical field
The present invention relates to be applied in electronic invoice and electronic invoice generating apparatus in the computer system, and based on the tax expropriation and management system and the method for this electronic invoice.
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.
Chinese patent application CN1107990A (application number 95101303.3) discloses a kind of bill anti-counterfeit billing machine and has 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.
Chinese patent application CN1553392A (application number 200310115956.8) discloses a kind of two-dimensional bar code anti-fake bill special seal and anti-fake bill information is 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.
Chinese patent application CN 1374607A (application number 01107625.9) discloses make out an invoice authentication and the querying method and the information management system thereof of VAT invoice, 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.
Mainly there are following defective in present invoice anticounterfeiting Verification System and method:
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 taxpayer and expropriation and management side can't realize that the full-service operation is with no paper;
5, do not get up, can't in time reflect tax account or settlement of exchange account change information with the professional interlock of the charg`e d'affaires of administering bank.
Summary of the invention
The objective of the invention is to overcome the shortcoming of prior art with not enough, electronic invoice and electronic invoice generating apparatus are provided, and based on the tax expropriation and management system and the method for this electronic invoice, reduced and used the papery invoice to carry out the cost of tax expropriation and management in the prior art, make that expropriation and management information is shared, also improved the authenticity, integrality of the efficiency of management of tax expropriation and management, the tax information of declaring and ageing etc.
Purpose of the present invention is achieved through the following technical solutions: electronic invoice of the present invention comprises electronic invoice form, numerical characteristic, invoice sequence number; Described electronic invoice form comprise the existing contained information of papery invoice and the tax items information of the commodity of levying or labor service, numerical characteristic comprises seller digital certificate information, seller digital signature information, electronic invoice cipher-text information; Described invoice sequence number comprises the seller code, the time encoding of making out an invoice and the serial number of making out an invoice.
Electronic invoice generating apparatus of the present invention comprises the electronic invoice grid builder, ciphering unit and the invoice follower that connect successively; Described ciphering unit generates numerical characteristic according to the electronic invoice form and numerical characteristic, invoice sequence number and electronic invoice sets of tables is lumped together, and forms electronic invoice.
Tax expropriation and management system of the present invention comprises: the seller device is used to generate and send electronic invoice and declares tax information; Purchaser's device is used to receive, verify, declare the electronic invoice of seller and declares tax information; The side's of expropriation and management device is used in electronic service side the expropriation and management rule being set, and obtains expropriation and management statistical information as a result from electronic service side; Electronic service side's device is used to issue electronic invoice, receives and verify to comprise that seller and purchaser's taxpayer declares tax information, calculate taxable fund according to imposing rule, send expropriation and management information to administering bank, and after receiving successful information, respond the taxpayer, finish when time expropriation and management; The bank interface device is used for after the taxpayer who receives the transmission of electronic service side or expropriation and management side levies and manages Transaction Information, and starting fund is settled accounts logic, and object information is responded electronic service side or expropriation and management side; And initialization network, be used between seller device, purchaser's device, the side's of expropriation and management device, electronic service side's device and bank interface device, setting up and the Administrative Security passage, guarantee to declare tax information by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course; Described electronic invoice contains the seller digital signature.
In above-mentioned tax expropriation and management system, described seller device comprises: the seller information manager is used to develop and manage seller tax registration information bank; The electronic invoice grid builder is used to develop and manage the electronic invoice content information storehouse of opening, and generates a electronic invoice form by specified format; Ciphering unit is used to generate numerical characteristic, and numerical characteristic, invoice sequence number and electronic invoice sets of tables are lumped together, and forms electronic invoice; The invoice follower is used for storage, output or sends electronic invoice; The taxation declaration device is used for seller and declares tax information, receives electronic service side's response message.
In above-mentioned tax expropriation and management system, described 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 content information according to seller digital signature authentication seller identity and electronic invoice; Invoice is declared device, is used for the correct electronic invoice of checking is declared to electronic service side, and receives the response message of electronic service side.
In above-mentioned tax expropriation and management system, described expropriation and management side device comprises: the expropriation and management rule management is used to develop and manage expropriation and management Rule Information storehouse; The information inquiry device is used for obtaining from electronic service side expropriation and management statistical information as a result.
In above-mentioned tax expropriation and management system, described electronic service side device comprises: the information format manager is used to develop and manage and comprises electronic invoice, expropriation and management rule, declares tax information and bank interface information format storehouse; The expropriation and management rule management is used to develop and manage the expropriation and management Rule Information storehouse of expropriation and management side; Declare the tax information manager, be used to develop and manage and declare the tax information storehouse, reception comprises that seller and purchaser's taxpayer declares tax information; The invoice information validator is used to verify whether the electronic invoice form data that seller and purchaser declare same sequence number conforms to; Taxable counter is used for declaring tax information and the current taxable fund of the regular tax payment assessed people of expropriation and management according to the taxpayer; The expropriation and management device is used for sending current taxable, remittance information to administering bank, receives the response message of administering bank, if response message is certainly, then finishes this expropriation and management; If response message is negative, then feeds back and negate and cause information, and behind certain hour, send current taxable, remittance information to administering bank once more to the taxpayer; All get nowhere if send three times, then this taxpayer information bank that pipes off.
In above-mentioned tax expropriation and management system, described bank interface device comprises: button tax function call device, be used for sending the current taxes due information of taxpayer to administering bank, and receive the response message of the positive or negative of administering bank; 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 the positive or negative of administering bank; 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 the positive or negative of exchange control authority or administering bank; 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 the positive or negative of exchange control authority or administering bank; Query function is called device, is used for sending the tax account balance and changing Query Information to administering bank, receives the response message of administering bank.
In above-mentioned tax expropriation and management system, described initialization network comprises: connected networks are used for establishing a communications link between seller device, purchaser's device, the side's of expropriation and management device, electronic service side's device and bank interface device; Transmitter is used for by setting-up time transmission information and to institute's transmission information filling transmitting terminal sign; Receiver is used for reception information and verifies the transmitting terminal sign, to confirm the information authenticity that sent, trackability and integrality.
In above-mentioned tax expropriation and management system, described expropriation and management rule management comprises: taxpayer's manager is used to set up, manage taxpayer, procurator and Tax Executive's thereof information bank; Expropriation and management people manager is used for setting up, managing expropriation and management people and the person's of managing information bank thereof; The tariff manager is used for setting up, manages the expropriation and management of expropriation and management side tax items, the tax category and tax rate information bank; Declare the cycle management device, be used for setting up, manage and declare the cycle information storehouse; The coded message manager is used for setting up, management comprises taxpayer's code table, 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, the purposes code table, currency code table, measurement unit code table, conclusion of the business mode code table, country origin or regional code list, regional character code table, a series of information banks of taxpayer's character code table.
Tax expropriation and management method of the present invention, comprise the following steps: steps A: between seller, purchaser, expropriation and management side, electronic service side and administering bank, set up and the Administrative Security passage, guarantee to declare tax information by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course; Step B: seller generates and sends electronic invoice and declares tax information, and described electronic invoice contains the seller digital signature; Step C: the purchaser receives, verifies and declare seller electronic invoice information; Step D: expropriation and management side is provided with the expropriation and management rule in electronic service side, obtains expropriation and management statistical information as a result from electronic service side; Step e: electronic service side receives and checking comprises that seller and purchaser's taxpayer declares tax information, calculate taxable fund according to imposing rule, send to administering bank and to impose or refund or settlement of exchange or buy foreign exchange or Query Information, and after receiving administering bank's response message, notify the taxpayer, finish when time expropriation and management; Step F: after the taxpayer who receives the transmission of electronic service side or expropriation and management side declares tax information, start tax remittance capital settlement logic, and checkout result information is returned transmit leg.
In above-mentioned tax expropriation and management method, described step B comprises the following steps: to develop and manage seller tax registration information bank; Develop and manage the electronic invoice content information storehouse of opening, and generate a electronic invoice form by specified format; The ciphering unit that above-mentioned electronic invoice form is sent to seller generates numerical characteristic, and numerical characteristic and electronic invoice sets of tables are lumped together, and adds the invoice sequence number and forms an electronic invoice; Store, export or send formed electronic invoice; Declare taxable information, receive the response message of electronic service side.
In above-mentioned tax expropriation and management method, described step C comprises the following steps: to receive the electronic invoice that seller sends; According to numerical characteristic checking seller identity and electronic invoice correctness; To verifying that correct electronic invoice declares to electronic service side, and receive the response message of electronic service side.
In above-mentioned tax expropriation and management method, described step D comprises the following steps: to set up and management expropriation and management Rule Information storehouse; Obtain tax expropriation and management statistical information as a result from electronic service side.
In above-mentioned tax expropriation and management method, described step e comprises the following steps: to set up, manage the information format storehouse that comprises electronic invoice, expropriation and management rule, declares tax information and bank interface; Set up, manage expropriation and management Rule Information storehouse; Set up, manage and declare the tax information storehouse, reception comprises that seller and purchaser's taxpayer declares tax information; Whether the checking seller conforms to the electronic invoice form data of the identical invoice sequence number that the purchaser declares; Declare tax information and the current taxable fund of the regular tax payment assessed people of expropriation and management according to the taxpayer; Send the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank, receive the response message of administering bank,, then finish this expropriation and management if response message is certainly; If response message is negative, then feeds back and negate and cause information, and behind certain hour, send current candidate or refundable tax to administering bank once more and maybe should settle the exchange or buy foreign exchange information to the taxpayer; All get nowhere if send three times, then this taxpayer information bank that pipes off.
In above-mentioned tax expropriation and management method, described step F comprises the following steps: to send the current taxes due information of taxpayer according to instruction to administering bank, receives the response message of the positive or negative of administering bank; Send the current golden information of should refunding of taxpayer to administering bank, receive the response message of the positive or negative of administering bank; Send the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of the positive or negative of exchange control authority or administering bank; Send the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of the positive or negative of exchange control authority or administering bank; Send the tax account balance and change Query Information to administering bank, receive the response message of administering bank.
In above-mentioned tax expropriation and management method, described steps A comprises the following steps: to establish a communications link between seller, purchaser, expropriation and management side, electronic service side and administering bank; Seller is pressed setting-up time transmission information and institute's transmission information filling transmitting terminal is identified; The purchaser receives institute's transmission information and verifies the transmitting terminal sign, with confirmation authenticity, trackability and integrality.
In above-mentioned tax expropriation and management method, described foundation and management expropriation and management Rule Information storehouse also comprise the following steps: to set up, manage taxpayer, procurator and Tax Executive's thereof information bank; Set up, manage expropriation and management people and the person's of managing information bank thereof; Set up, manage the expropriation and management tax items of expropriation and management side and impose rule (as imposing the tax category and the tax rate) information bank; Set up, manage and declare the cycle information storehouse; Set up, manage the coded message storehouse, comprising: taxpayer's code table, 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, the purposes code table, currency code table, measurement unit code table, conclusion of the business mode code table, country origin or regional code list, regional character code table, taxpayer's character code table.
The present invention has following advantage and effect with respect to prior art:
1, by use electronic invoice comprehensively, reduced the cost of tax expropriation and management organization management papery invoice and expropriation and management tax revenue; Also reduce the taxpayer and used papery invoice and taxation declaration cost; Make things convenient for the taxpayer to declare with no paper at all and handle tax business.
2,, be difficult to forge, thereby improved the anti-counterfeiting performance of electronic invoice greatly because electronic invoice has information such as numerical characteristic.
3, by using the initialization network, guarantee the authenticity of declaring tax information, integrality, the non repudiation and ageing gathered.
4, by electronic service side, can make each expropriation and management people share expropriation and management information, avoid the information asymmetry phenomenon to take place.
5, by using special bank interface device, realize interlock, guarantee the professional integrality of levying and managing with the account of administering bank.
Description of drawings
Fig. 1 is an electronic invoice structural representation of the present invention;
Fig. 2 is the structural representation of tax expropriation and management system of the present invention;
Fig. 3 is the structural representation of initialization network;
Fig. 4 is the structural representation of seller device;
Fig. 5 is the structural representation of purchaser's device;
Fig. 6 is the structural representation of expropriation and management side's device;
Fig. 7 is the structural representation of bank interface device;
Fig. 8 is the structural representation of electronic service side's device;
Fig. 9 is the structural representation of expropriation and management rule management;
Figure 10 is the process flow diagram of tax expropriation and management method of the present invention.
Embodiment
The present invention is described in further detail below in conjunction with embodiment and accompanying drawing, but embodiments of the present invention are not limited thereto.
Embodiment
As shown in Figure 1, electronic invoice of the present invention is meant the packet that produces and circulate with the electronic data form by certain format; Specifically comprise electronic invoice form, numerical characteristic, invoice sequence number, wherein the electronic invoice form according to existing papery information that invoice comprises with the tax items information of the commodity of levying or labor service make, mainly comprise invoice type information, the side's of expropriation and management information, purchaser's title or tax registration information, dutiable goods and labor service information, tax items title and coded message thereof, taxing information, taxable amount information, seller tax registration information, Billing Specialist information, the temporal information of making out an invoice and remark information; Numerical characteristic comprises seller digital certificate information, seller digital signature information, electronic invoice cipher-text information; The invoice sequence number comprises the seller code, the time encoding of making out an invoice and the serial number of making out an invoice.
In tax expropriation and management system of the present invention and the method, generally there are 5 sides to participate in: seller, purchaser, expropriation and management side, electronic service side and administering bank.When the taxpayer is a seller when being the purchaser again, need mount pin seller's device and purchaser's device simultaneously; When the taxpayer is 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 also can be government organs to be a tame enterprise.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.
As shown in Figure 2, tax expropriation and management system of the present invention comprises initialization network 101, and respectively with initialization network 101 interconnective seller devices 102, purchaser's device 103, expropriation and management side's device 104, bank interface device 105, electronic service side's device 106, communicate by initialization network 101 between seller device 102, purchaser's device 103, expropriation and management side's device 104, bank interface device 105, the electronic service side's device 106.
Initialization network 101 is used for setting up and the Administrative Security passage between seller device, purchaser's device, the side's of expropriation and management device, electronic service side's device and bank interface device, guarantees to declare tax information by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.As shown in Figure 3, initialization network 101 comprises be used for the connected networks 1011 that establish a communications link between seller device, purchaser's device, the side's of expropriation and management device, electronic service side's device and bank interface device, be used for sending information and to the transmitter 1012 of institute's transmission information filling transmitting terminal sign, and be used for reception information and verify that the transmitting terminal sign is to confirm the receiver 1013 of the information authenticity that sent, trackability and integrality by setting-up time.Seller device, purchaser's device, the side's of expropriation and management device, bank interface device or other user's sets establish a communications link by connected networks 1011 and electronic service side's device, also can directly set up network and connect between participant.And an implementation method of transmitter 1012 is that transmitting terminal is to the first information of registering that sends of receiving end, the information of registering comprises transmitting terminal code such as taxpayer's numbering or ID (identity number) card No. or digital certificate, the time of registering, the action code of registering, operator's code etc., encrypting the back with initial key sends, obtaining to obtain working key after the positive response, enter duty, transmitting terminal with sending after the work key encryption information, obtains to finish transmission after the positive response after obtaining information again; After obtain to register negative response information or sending direction take over party send sign-out information, transmitting terminal can not enter duty, can not send any information, sign-out information comprises transmit leg code such as taxpayer's numbering or ID (identity number) card No. or digital certificate, sign-out time, sign-out action code, operator's code etc., another implementation method can be to need not through registering, directly the filling transmitting terminal identifies in transmission information, and identification information comprises transmit leg coding or digital certificate or digital envelope information.An embodiment of receiver 1013 is supporting with the method for transmitter 1012, by communication interface receiving end/sending end information, by the checking transmitting side marking, determine whether this information satisfies authenticity, integrality, trackability, this technology is defined by ISO/TC68, also can adopt based on PKCS#1 or PKCS#5 or PKCS#7 standard and provide, for example the digital certificate of the information of receiving is taken out, verify its identity by CA, obtain working key with take over party's private cipher key deciphering digital envelope again after being proved to be successful, be decrypted with working key butt joint collection of letters breath ciphertext again, obtain information expressly, more another kind of method is to take out the transmitting terminal sign, consistent with the sign of reserving, consistent is exactly true, and inconsistent is exactly pseudo-; Another method is that transmitting terminal is encrypted transmission information with the working key of agreement, and receiving end obtains cleartext information with this working key decryption information again.
Seller device 102 is used to generate and send the seller electronic invoice and declares tax information, in seller device 102, can use any conventional method that generates and sends the seller electronic invoice and declare tax information.As shown in Figure 4, seller device 102 comprises the seller information manager 1021 that is used to develop and manage seller tax registration information bank, be used to develop and manage the electronic invoice content information storehouse of opening and generate the electronic invoice grid builder 1022 of a electronic invoice form by specified format, be used to generate numerical characteristic and with numerical characteristic, thereby invoice sequence number and electronic invoice sets of tables lump together the ciphering unit 1023 that forms electronic invoice, be used for storage, the invoice follower 1024 of output or transmission electronic invoice, and be used for the taxation declaration device 1025 that seller is declared tax information and received electronic service side's response message.An embodiment of seller information manager 1021 finishes management function by generating database table, and another embodiment finishes this management function with structured document; Database table or structured document comprise 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..An embodiment of electronic invoice grid builder 1022 finishes management function by generating database table, and another embodiment finishes this management function with structured document; Database table or structured document parameter comprise purchaser's tax registration information, goods or dutiable service title, and specifications and models, tax items title and coding, 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.An embodiment of ciphering unit 1023 has the black box of cryptographic algorithm circuit or coprocessor and based on the digital signature function and the electronic invoice generating function of black box, by the call number signature function, according to random number key of time generation, with this random number electronic invoice form or its summary are encrypted and to be obtained the electronic invoice ciphertext, with the seller private key this random number encryption is formed digital signature, these and electronic invoice form and seller identity information one to one information combination to get up be exactly that digital feature information (comprises the electronic invoice ciphertext, the seller digital signature, the seller digital certificate), can obtain digital envelope to this random number encryption with purchaser's public-key cryptography again, be used to send electronic invoice; Is exactly electronic invoice form and numerical characteristic, electronic invoice set of serial numbers a electronic invoice altogether, and the electronic invoice sequence number adds make out an invoice time encoding and the serial number of making out an invoice by taxpayer 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, EIGama1, 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 passes through serial ports of computers, USB interface, pci expansion slot is connected with computing machine, according to driving command input information is carried out the encrypt/decrypt computing.One of embodiment of invoice follower 1024 is to send this electronic invoice by the telecommunications mode, another kind of mode is to adopt the mode that is printed on the paper material to export this electronic invoice, and the mode that also has is to be stored in the portable memory apparatus, for example USB flash disk, CD, disk etc.One of embodiment of taxation declaration device 1025 is to 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, another kind of embodiment can be to generate declaration form by instrument in advance, transmit the charged sub-invoice annex of declaration form by network again, also having embodiment is that the declaration form data that generate are in advance imported to charged sub-invoice annex transmission in the online declaration form by specialist tools or manual mode, it is to deposit the charged sub-invoice annex of declaration form content in the external memory in that embodiment is arranged again, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, reply through electronic service side successfully to receive and finish this after declaring information and declare.
In seller device 102, electronic invoice grid builder 1022, ciphering unit 1023 and invoice follower 1024 are formed electronic invoice form generating apparatus of the present invention.
Purchaser's device 103 is used for receiving, verifying and declare seller electronic invoice information and declare tax 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, at first by authenticity, integrality, the trackability of initialization network authentication information, information by the initialization network verification is verified by the purchaser whether seller electronic invoice table features value conforms to the eigenwert of agreement again, whether in correspondence with each other also verify electronic invoice form and its numerical characteristic, verify to send to electronic service side after qualified.As shown in Figure 5, purchaser's device 103 comprises the invoice receiver 1031 that is used to receive the electronic invoice that seller sends, be used for invoice validation device 1032, be used for the invoice that the response message of electronic service side was declared and received to the correct electronic invoice of checking to electronic service side is declared device 1033 according to the content information of numerical characteristic checking seller identity and electronic invoice.One of embodiment of invoice receiver 1031 is to receive by the network interface mode, for example e-mail attachment or immediate communication tool for example mode such as QQ, MSN receive, another kind of mode can be to receive by the off line interface mode, for example disk, USB flash disk, CD etc., by manually sending the take over party to, the embodiment that also has is to be printed as papery to electronic invoice, is input to the take over party by equipment such as keyboard or scanners again.One of embodiment of invoice validation device 1032 is that numerical characteristic in the electronic invoice that receives is taken out, verify its identity by reserving sign or third party certification authority (for example root CA), verify again whether the electronic invoice form data is consistent with the content of purchaser's agreement, can also untie digital envelope with purchaser's private key and obtain the random number key, untiing ciphertext with this key obtains expressly, verify with the electronic invoice form expressly that with this consistent is exactly true, inconsistent is exactly pseudo-; Wherein contain decryption unit in the invoice validation device 1032, decryption unit also can adopt as the black box of ciphering unit and implement based on the digital verification function of black box.One of the implementation method of device 1034 of declaring invoice can adopt based on connecting the online mode of declaring of network, 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, two of implementation method is that the charged sub-invoice annex of declaration form content is deposited in the external memory, disk for example, USB flash disk, CD etc., by manually sending electronic service side to, also another mode is that the information of declaring is printed as paper document, again by computer peripheral equipment (keyboard, scanner etc.) be input in take over party's computer system, after successfully reception information is replied by electronic service side, finish this and declare.
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 expropriation and management Rule Information storehouse again 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, tax items, type of transaction, taxpayer.As shown in Figure 6, the side's of expropriation and management device 104 comprises the expropriation and management rule management 1041 that is used to develop and manage expropriation and management Rule Information storehouse, and is used for obtaining from electronic service side the expropriation and management information inquiry device 1042 of statistical information as a result.One of implementation method of expropriation and management rule management 1041 can adopt based on connecting the online mode of making a report on of network, the for example online rule of filling in, also can pass through instrument create-rule table in advance, transmit by network again, can also import to the online band annex transmission in the table of filling in to the rule list data of prior generation by specialist tools or manual mode; Two of implementation method is that Rule content is deposited in the external memory, for example disk, USB flash disk, CD etc., insert electronic service side's computer system by artificial biography, also another mode is that Rule Information is printed as paper document, be input in take over party's computer system by computer peripheral equipment (keyboard, scanner etc.) again, finishing this management after successfully reception information is replied by electronic service side, more can be to generate the expropriation and management Rule Information by electronic service side, and expropriation and management side adds their confirmation.The embodiment of information inquiry device 1042 comprises can adopt online query mode Network Based, and for example online download statistics information form eigenwert also can be passed through instrument generating feature Value Data bag in advance, passes through network download again; Can also be the statistical information characteristic value data of prior generation by E-mail conveyance, can deposit statistical information in the external memory in again, for example disk, USB flash disk, CD etc. by manually sending expropriation and management side to, can also be printed as paper document to statistical information and send to.
Bank interface device 105 is used for taxpayer that administering bank receives electronic service side or the expropriation and management side transmission Transaction Information of levying and managing, and starting fund is settled accounts logic, and the taxpayer who the is sent Transaction Information of levying and managing is given response results to electronic service side or expropriation and management side; These functions of bank interface device can realize by the mode that generates the transaction function, also can realize by agreement message communication modes.As shown in Figure 7, bank interface device 105 comprises the button tax function call device 1051 that is used for sending to administering bank the current taxes due information of taxpayer and the response message of the positive or negative that receives administering bank, be used for sending the current golden information of should refunding of taxpayer to administering bank, the refund function call device 1052 of the response message of the positive or negative of reception administering bank, be used for sending the settlement of exchange information of taxpayer under appointment contract item and receiving the settlement of exchange function call device 1053 of response message of the positive or negative of exchange control authority or administering bank to exchange control authority or administering bank, be used for sending the buy foreign exchange information of taxpayer under appointment contract item and receiving the function call device 1054 of buying foreign exchange of response message of the positive or negative of exchange control authority or administering bank, and be used for sending the tax account balance and the query function that changes Query Information and receive the response message of administering bank is called device 1055 to administering bank to exchange control authority or administering bank.The electronic service square tube is crossed and is called these functions, realizes the clearing and the inquiry of tax revenue fund and foreign exchange; Another kind of mode is to adopt the message mode that transmits and receive data, and message format is by electronic service side or both sides' agreement; 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 and account number, currency code, the amount of money, expropriation and management people code, operator's code, transaction completion code etc.
Electronic service side's device 106 is used to issue electronic invoice, formulate information format and comprise that by specified format reception and checking seller and purchaser's taxpayer declares tax information, calculate taxable fund (maybe should move back or tax deduction) according to the taxation rule as candidate, send to administering bank and to impose or refund or settlement of exchange or expropriation and management information such as buy foreign exchange, and after receiving successful information, respond the taxpayer, finish when time expropriation and management.As shown in Figure 8, electronic service side's device 106 comprises being used to develop and manage and comprises electronic invoice, the expropriation and management rule, declare the information format manager 1061 in tax information and bank interface information format storehouse, be used to develop and manage the expropriation and management rule management 1062 in the expropriation and management Rule Information storehouse of expropriation and management side, be used to develop and manage and declare the tax information storehouse, what reception comprised that seller and purchaser's taxpayer declares tax information declares tax information manager 1063, be used to verify that seller and purchaser declare the invoice information validator 1064 whether the electronic invoice form data of same sequence number conforms to, be used for declaring the taxable counter 1065 of tax information and the current taxable fund of the regular tax payment assessed people of expropriation and management according to the taxpayer, and expropriation and management device 1066; The device 1066 of wherein levying and managing is used for sending current taxable, remittance information to administering bank, receives the response message of administering bank, if response message is certainly, then finishes this expropriation and management; If response message is negative, then feeds back and negate and cause information, and behind certain hour, send current taxable, remittance information to administering bank once more to the taxpayer; All get nowhere if send three times, then this taxpayer information bank that pipes off.
As shown in Figure 9, expropriation and management rule management 1041 comprises taxpayer's manager 10411 of the information bank that is used to set up, manage taxpayer, procurator and Tax Executive thereof among Fig. 6, be used to set up, manage the expropriation and management people manager 10412 of expropriation and management people and the person's of managing information bank thereof, be used for setting up, manage expropriation and management mechanism, the tariff manager 10413 of expropriation and management tax items, the tax category and tax rate information bank, be used to set up, manage declare the cycle information storehouse declare cycle management device 10414 and coded message manager 10415; Wherein coded message manager 10415 is used for foundation, management comprises taxpayer's code table, 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, 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 or regional code list, area character code table, a series of information banks of taxpayer's character code table etc.The embodiment of taxpayer's manager 10411 is to set up database table or structural file, database table or structural file comprise parameters such as taxpayer, procurator, Tax Executive's title and numbering, affiliated expropriation and management mechanism and coding, by typing or change above-mentioned information and manage.The embodiment of expropriation and management people manager 10412 is to set up database table or structural file, database table or structural file comprise parameters such as expropriation and management mechanism and code, handler's title and numbering, handler's position, administration taxpayer's title and coding, by typing or change above-mentioned information and manage.The embodiment of tariff manager 10413 is to set up database table or structural file, and database table or structural file comprise: the professional expropriation and management of customs and national tax rule list, the professional expropriation and management of local tax rule list is by typing or change above-mentioned information and manage.The embodiment of declaring cycle management device 10414 is to set up database table or structural file, and database table or structural file comprise taxpayer's character, the tax category, and overdue fine is declared the cycle, the beginning and ending time.The embodiment of coded message manager 10415 is to set up a series of database tables or structural file, comprising: taxpayer's code table, 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, 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.
As shown in figure 10, tax expropriation and management method of the present invention may further comprise the steps:
Step S1: between seller, purchaser, expropriation and management side, electronic service side and administering bank, set up and the Administrative Security passage, guarantee to declare tax information by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course.This step specifically comprises: step S11: establish a communications link between seller, purchaser, expropriation and management side, electronic service side and administering bank; Step S12: seller is pressed setting-up time transmission information and institute's transmission information filling transmitting terminal is identified; Step S13: the purchaser receives institute's transmission information and verifies the transmitting terminal sign, with confirmation authenticity, trackability and integrality.
Step S2: seller generates and sends electronic invoice and declares tax information, and described electronic invoice contains numerical characteristic.This step specifically comprises the following steps: step S21: develop and manage seller tax registration information bank; Step S22: develop and manage the electronic invoice content information storehouse of opening, and generate a electronic invoice form by specified format; Step S23: the ciphering unit that above-mentioned electronic invoice form is sent to seller generates numerical characteristic, numerical characteristic and electronic invoice form and the combination of invoice sequence number, forms an electronic invoice; Step S24: store, export or send formed electronic invoice; Step S25: declare taxable information, receive the response message of electronic service side.
Step S3: the purchaser receives, verifies and declare seller electronic invoice information.This step specifically comprises the following steps: step S31: receive the electronic invoice that seller sends; Step S32: according to the correctness of numerical characteristic checking seller identity and electronic invoice content; Step S33: declare to electronic service side verifying correct electronic invoice, and receive the response message of electronic service side.
Step S4: expropriation and management side is provided with the expropriation and management rule in electronic service side, obtains expropriation and management statistical information as a result from electronic service side.This step specifically comprises the following steps: step S41: set up and management expropriation and management Rule Information storehouse; Step S42 obtains tax expropriation and management statistical information as a result from electronic service side.
Wherein said foundation and management expropriation and management Rule Information storehouse are specially: the information bank of setting up, manage taxpayer, procurator and Tax Executive thereof; Set up, manage expropriation and management people and the person's of managing information bank thereof; Set up, manage expropriation and management mechanism, tax items, the tax category, tax rate information bank; Set up, manage and declare the cycle information storehouse; Set up, manage the coded message storehouse, comprising: taxpayer's code table, 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, the purposes code table, currency code table, measurement unit code table, conclusion of the business mode code table, country origin or regional code list, regional character code table, taxpayer's character code table.
Step S5: electronic service side receives and checking comprises that seller and purchaser's taxpayer declares tax information, calculate taxable fund according to imposing rule, send to administering bank and to impose or refund or settlement of exchange or buy foreign exchange or Query Information, and after receiving administering bank's response message, notify the taxpayer, finish when time expropriation and management.This step specifically comprises the following steps: step S51: the information format storehouse of set up, management comprises electronic invoice, expropriation and management is regular, declaring tax information and bank interface; Step S52: set up, manage expropriation and management Rule Information storehouse; Step S53: set up, manage and declare the tax information storehouse, reception comprises that seller and purchaser's taxpayer declares tax information; Step S54: whether the checking seller conforms to the electronic invoice form data of the identical invoice sequence number that the purchaser declares; Step S55: declare tax information and the current taxable fund of the regular tax payment assessed people of expropriation and management according to the taxpayer; Step S56: send the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank, receive the response message of administering bank,, then finish this expropriation and management if response message is certainly; If response message is negative, then feeds back and negate and cause information, and behind certain hour, send current candidate or refundable tax to administering bank once more and maybe should settle the exchange or buy foreign exchange information to the taxpayer; All get nowhere if send three times, then this taxpayer information bank that pipes off.
Step S6: after the taxpayer who receives the transmission of electronic service side or expropriation and management side declares tax information, start tax remittance capital settlement logic, and checkout result information is returned transmit leg.This step specifically comprises the following steps: step S61: send the current taxes due information of taxpayer to administering bank, receive the response message of the positive or negative of administering bank; Step S62: send the current golden information of should refunding of taxpayer to administering bank, receive the response message of the positive or negative of administering bank; Step S63: send the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of the positive or negative of exchange control authority or administering bank; Step S64: send the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of the positive or negative of exchange control authority or administering bank; Step S65: send the tax account balance and change Query Information to administering bank, receive the response message of administering bank.
The foregoing description is a preferred implementation of the present invention; but embodiments of the present invention are not restricted to the described embodiments; other any do not deviate from change, the modification done under spirit of the present invention and the principle, substitutes, combination, simplify; all should be the substitute mode of equivalence, be included within protection scope of the present invention.

Claims (18)

1. electronic invoice is characterized in that: comprise electronic invoice form, numerical characteristic, invoice sequence number; Described numerical characteristic comprises seller digital certificate information, seller digital signature information, electronic invoice cipher-text information; Described invoice sequence number comprises the seller code, the time encoding of making out an invoice and the serial number of making out an invoice.
2. the electronic invoice generating apparatus is characterized in that: comprise the electronic invoice grid builder, ciphering unit and the invoice follower that connect successively; Described ciphering unit generates numerical characteristic according to the electronic invoice form, and numerical characteristic, invoice sequence number and electronic invoice sets of tables are lumped together, and forms electronic invoice.
3. tax expropriation and management system is characterized in that comprising:
The seller device is used to generate and send electronic invoice and declares tax information;
Purchaser's device is used to receive, verify, declare the electronic invoice of seller and declares tax information;
The side's of expropriation and management device is used in electronic service side the expropriation and management rule being set, and obtains expropriation and management statistical information as a result from electronic service side;
Electronic service side's device is used to issue electronic invoice, receives and verify to comprise that seller and purchaser's taxpayer declares tax information, calculate taxable fund according to imposing rule, send expropriation and management information to administering bank, and after receiving successful information, respond the taxpayer, finish when time expropriation and management;
The bank interface device is used for after the taxpayer who receives the transmission of electronic service side or expropriation and management side levies and manages Transaction Information, and starting fund is settled accounts logic, and object information is responded electronic service side or expropriation and management side; And
The initialization network, be used between seller device, purchaser's device, the side's of expropriation and management device, electronic service side's device and bank interface device, setting up and the Administrative Security passage, guarantee to declare tax information by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course;
Described electronic invoice contains numerical characteristic.
4. tax expropriation and management system according to claim 3 is characterized in that described seller device comprises:
The seller information manager is used to develop and manage seller tax registration information bank;
The electronic invoice grid builder is used to develop and manage the electronic invoice content information storehouse of opening, and generates a electronic invoice form by specified format;
Ciphering unit is used to generate numerical characteristic, and numerical characteristic, invoice sequence number and electronic invoice sets of tables are lumped together, and forms electronic invoice;
The invoice follower is used for storage, output or sends electronic invoice;
The taxation declaration device is used for seller and declares tax information, receives electronic service side's response message.
5. tax expropriation and management system according to claim 3 is characterized in that described 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 content information according to numerical characteristic checking seller identity and electronic invoice;
Invoice is declared device, is used for the correct electronic invoice of checking is declared to electronic service side, and receives the response message of electronic service side.
6. tax expropriation and management system according to claim 3 is characterized in that described expropriation and management side device comprises:
The expropriation and management rule management is used to develop and manage expropriation and management Rule Information storehouse;
The information inquiry device is used for obtaining from electronic service side expropriation and management statistical information as a result.
7. tax expropriation and management system according to claim 3 is characterized in that described electronic service side device comprises:
The information format manager is used to develop and manage and comprises electronic invoice, expropriation and management rule, declares tax information and bank interface information format storehouse;
The expropriation and management rule management is used to develop and manage the expropriation and management Rule Information storehouse of expropriation and management side;
Declare the tax information manager, be used to develop and manage and declare the tax information storehouse, reception comprises that seller and purchaser's taxpayer declares tax information;
The invoice information validator is used to verify whether the electronic invoice form data that seller and purchaser declare same sequence number conforms to;
Taxable counter is used for declaring tax information and the current taxable fund of the regular tax payment assessed people of expropriation and management according to the taxpayer;
The expropriation and management device is used for sending current taxable, remittance information to administering bank, receives the response message of administering bank, if response message is certainly, then finishes this expropriation and management; If response message is negative, then feeds back and negate and cause information, and behind certain hour, send current taxable, remittance information to administering bank once more to the taxpayer; All get nowhere if send three times, then this taxpayer information bank that pipes off.
8. tax expropriation and management system according to claim 3 is characterized in that described 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 the positive or negative of administering bank;
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 the positive or negative of administering bank;
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 the positive or negative of exchange control authority or administering bank;
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 the positive or negative of exchange control authority or administering bank;
Query function is called device, is used for sending the tax account balance and changing Query Information to administering bank, receives the response message of administering bank.
9. tax expropriation and management system according to claim 3 is characterized in that described initialization network comprises:
Connected networks are used for establishing a communications link between seller device, purchaser's device, the side's of expropriation and management device, electronic service side's device and bank interface device;
Transmitter is used for by setting-up time transmission information and to institute's transmission information filling transmitting terminal sign;
Receiver is used for reception information and verifies the transmitting terminal sign, to confirm the information authenticity that sent, trackability and integrality.
10. tax expropriation and management system according to claim 6 is characterized in that described expropriation and management rule management comprises:
Taxpayer's manager is used to set up, manage taxpayer, procurator and Tax Executive's thereof information bank;
Expropriation and management people manager is used for setting up, managing expropriation and management people and the person's of managing information bank thereof;
The tariff manager is used for setting up, manages the expropriation and management of expropriation and management side tax items, the tax category and tax rate information bank;
Declare the cycle management device, be used for setting up, manage and declare the cycle information storehouse;
The coded message manager is used for setting up, management comprises taxpayer's code table, 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, the purposes code table, currency code table, measurement unit code table, conclusion of the business mode code table, country origin or regional code list, regional character code table, a series of information banks of taxpayer's character code table.
11. the tax expropriation and management method is characterized in that comprising the following steps:
Steps A: between seller, purchaser, expropriation and management side, electronic service side and administering bank, set up and the Administrative Security passage, guarantee to declare tax information by setting the transmission of expropriation and management time and authenticity, trackability and integrality in transmission course;
Step B: seller generates and sends electronic invoice and declares tax information, and described electronic invoice contains numerical characteristic;
Step C: the purchaser receives, verifies and declare seller electronic invoice information;
Step D: expropriation and management side is provided with the expropriation and management rule in electronic service side, obtains expropriation and management statistical information as a result from electronic service side;
Step e: electronic service side receives and checking comprises that seller and purchaser's taxpayer declares tax information, calculate taxable fund according to imposing rule, send to administering bank and to impose or refund or settlement of exchange or buy foreign exchange or Query Information, and after receiving administering bank's response message, notify the taxpayer, finish when time expropriation and management;
Step F: after the taxpayer who receives the transmission of electronic service side or expropriation and management side declares tax information, start tax remittance capital settlement logic, and checkout result information is returned transmit leg.
12. tax expropriation and management method according to claim 11 is characterized in that described step B comprises the following steps:
Develop and manage seller tax registration information bank;
Develop and manage the electronic invoice content information storehouse of opening, and generate a electronic invoice form by specified format;
The ciphering unit that above-mentioned electronic invoice form is sent to seller generates numerical characteristic, and numerical characteristic, electronic invoice form and invoice set of serial numbers are lumped together, and forms an electronic invoice;
Store, export or send formed electronic invoice;
Declare taxable information, receive the response message of electronic service side.
13. tax expropriation and management method according to claim 11 is characterized in that described step C comprises the following steps:
Receive the electronic invoice that seller sends;
Correctness according to numerical characteristic checking seller identity and electronic invoice content;
To verifying that correct electronic invoice declares to electronic service side, and receive the response message of electronic service side.
14. tax expropriation and management method according to claim 11 is characterized in that described step D comprises the following steps:
Set up and management expropriation and management Rule Information storehouse;
Obtain tax expropriation and management statistical information as a result from electronic service side.
15. tax expropriation and management method according to claim 11 is characterized in that described step e comprises the following steps:
The information format storehouse of set up, management comprises electronic invoice, expropriation and management is regular, declaring tax information and bank interface;
Set up, manage expropriation and management Rule Information storehouse;
Set up, manage and declare the tax information storehouse, reception comprises that seller and purchaser's taxpayer declares tax information;
Whether the checking seller conforms to the electronic invoice form data of the identical invoice sequence number that the purchaser declares;
Declare tax information and the current taxable fund of the regular tax payment assessed people of expropriation and management according to the taxpayer;
Send the current candidate or refundable tax information of maybe should settling the exchange or buy foreign exchange to administering bank, receive the response message of administering bank,, then finish this expropriation and management if response message is certainly; If response message is negative, then feeds back and negate and cause information, and behind certain hour, send current candidate or refundable tax to administering bank once more and maybe should settle the exchange or buy foreign exchange information to the taxpayer; All get nowhere if send three times, then this taxpayer information bank that pipes off.
16. tax expropriation and management method according to claim 11 is characterized in that described step F comprises the following steps:
Send the current taxes due information of taxpayer to administering bank, receive the response message of the positive or negative of administering bank;
Send the current golden information of should refunding of taxpayer to administering bank, receive the response message of the positive or negative of administering bank;
Send the settlement of exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of the positive or negative of exchange control authority or administering bank;
Send the buy foreign exchange information of taxpayer under appointment contract item to exchange control authority or administering bank, receive the response message of the positive or negative of exchange control authority or administering bank;
Send the tax account balance and change Query Information to administering bank, receive the response message of administering bank.
17. tax expropriation and management method according to claim 11 is characterized in that described steps A comprises the following steps:
Between seller, purchaser, expropriation and management side, electronic service side and administering bank, establish a communications link;
Seller is pressed setting-up time transmission information and institute's transmission information filling transmitting terminal is identified;
The purchaser receives institute's transmission information and verifies the transmitting terminal sign, with confirmation authenticity, trackability and integrality.
18. tax expropriation and management method according to claim 14 is characterized in that described foundation and management expropriation and management Rule Information storehouse also comprise the following steps:
Set up, manage taxpayer, procurator and Tax Executive's thereof information bank;
Set up, manage expropriation and management people and the person's of managing information bank thereof;
Set up, manage the expropriation and management tax items of expropriation and management side and impose the Rule Information storehouse;
Set up, manage and declare the cycle information storehouse;
Set up, manage the coded message storehouse, comprising: taxpayer's code table, 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, the purposes code table, currency code table, measurement unit code table, conclusion of the business mode code table, country origin or regional code list, regional character code table, taxpayer's character code table.
CN200910212062A 2008-11-03 2009-11-02 Electronic invoice and generating device thereof, tax expropriation and management system and method thereof Pending CN101699506A (en)

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CN102314737A (en) * 2011-04-22 2012-01-11 软库创投(北京)科技有限公司 Electronic invoice, information writing device as well as processing device, system and method
CN102693595A (en) * 2012-05-30 2012-09-26 浪潮齐鲁软件产业有限公司 Network cloud open terminal on-line invoice issuing method based on CSOI technology
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CN108537608A (en) * 2018-03-07 2018-09-14 胡金钱 The management method and system of electronic invoice, computer storage media
CN109285072A (en) * 2018-09-11 2019-01-29 航天信息股份有限公司 The purchase of shipping agency is paid processing method and system
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