A kind of enterprise tax risk assessment platform
Technical field
The present invention relates to Field of Office Automation, be specifically related to a kind of enterprise tax risk assessment platform.
Background technology
Along with enterprise's diversification, internationalization operation become normality, the corporate tax matters are increasingly sophisticated, the concerning taxes cost increases day by day, the concerning taxes risk strengthens gradually, enterprise presses for large quantities of tax policies of both having understood, compound, the combat-type concerning taxes professional who has practical experience again plans sth. ahead and overall arrangement to every economic activities such as operation, investment, financing, tissue and transaction of enterprise.The international taxation expert thinks that Chinese Enterprise will face not only business risk, and bigger risk is from taxation risk, and the main cause of taxation risk lacks senior tax risk managerial talent exactly; Enterprise is big more, and taxation risk is high more, and taxation risk directly threatens the development of enterprise and manages safety ".Enterprise's taxation risk mainly comprises two aspects: on the one hand be the regulation that the behavior of paying taxes of enterprise does not meet laws on tax collection rules, and taxable and do not pay taxes, pay taxes less, pay an overdue tax, impose a fine, add overdue fine, criminal punishment and reputation infringement equivalent risk thereby face; Be that the suitable tax law of enterprise management behavior is inaccurate on the other hand, the relevant preferential policy of foot of no use has been paid tax more, has born unnecessary tax burden.
In recent years, domestic a lot of major company is because tight and trouble on the tax revenue occurs to the prevention and control of taxation risk, many domestic renowned companies all got deeply stuck in wherein once, enterprise operation and reputation have all suffered no small loss, and taxation risk has become enterprise's " shadow that can't get rid of " and " time bomb ".
Therefore, be necessary to develop a kind of software systems that can assist enterprise to carry out the taxation risk assessment, help enterprise in time to find and the control taxation risk.
Summary of the invention
The objective of the invention is to, at the problems referred to above, a kind of enterprise tax risk assessment platform is provided, accounting data and tax data according to enterprise, calculate every risk indicator, by the contrast of risk indicator and reference value, and the correlation analysis between a plurality of risk indicator, help enterprise in time to find the taxation risk that exists.
For achieving the above object, the present invention by the following technical solutions:
A kind of enterprise tax risk assessment platform comprises:
Data acquisition module is used to obtain the accounting data and the tax data of enterprise;
The risk indicator analysis module is used for the accounting data and the tax data that obtain according to data acquisition module, calculates risk indicator, and risk indicator and the index reference value that calculates is analyzed;
Risk evaluation module is used for a plurality of risk indicators that the risk indicator analysis module calculates are carried out correlation analysis.
Described risk indicator analysis module comprises:
Indicator definition module is used to define and store the computing formula of each risk indicator;
The index computing module is used for the accounting data and the tax data that obtain according in the computing formula of indicator definition module and the data acquisition module, calculates the value of each risk indicator;
Reference value typing module is used for typing and stores the reference value of each risk indicator, and sets reference range according to reference value;
Index comparative analysis module is used for the value of each risk indicator that the index computing module is calculated and reference value and reference range and compares;
The comparing result output module is used for the comparing result of index comparative analysis module is exported, and the risk indicator that will exceed reference range is carried out mark.
Described risk indicator analysis module also comprises the reference value generation module, be used for historical data, generate reference value and reference range in the mode of average, distribution, dispersion, cycle or trend according to a plurality of tax tissues, tax relevant departments, professional relevant departments or departments of government.
Described index comparative analysis module compares the value of each risk indicator that the reference value in reference value typing module or the reference value generation module and reference range and index computing module calculate.
Described index comparative analysis module compares the value of each risk indicator that the reference value in the reference value typing module and reference range and index computing module calculate, also the value of each risk indicator that the reference value in the reference value generation module and reference range and index computing module are calculated compares, generate two groups of correlation datas respectively, and export by the comparing result output module.
Described risk indicator analysis module also comprises the task definition module, is used to set the index analysis task, makes index comparative analysis module carry out the risk indicator analysis automatically in the time of appointment.
Described risk evaluation module comprises:
The Rules of Assessment definition module is used to define and store the relevance Rules of Assessment between a plurality of risk indicators, and described Rules of Assessment comprises decision condition and risk result of determination;
Evaluation module is used for a plurality of risk indicators that the index computing module is calculated and the decision condition in the Rules of Assessment definition module and compares;
The assessment result output module is used for the comparing result of evaluation module is exported, and the corresponding risk result of determination of output.
Described risk indicator comprises the ratio of accounting data and tax data and at least one item in the rate of change.
Described reference value typing module also is used for typing and stores affiliated time, industry and the area of described reference value.
Described index comparative analysis module compares the value of each risk indicator respectively according to affiliated time, industry and regional and corresponding reference value and reference range.
Described decision condition comprises that the size of a plurality of risk indicator values meets the interval condition of numerical value separately respectively.
Described decision condition also comprises the value of a plurality of risk indicators through after the computing of appointment, and the value that draws meets the interval condition of a numerical value.
Described risk evaluation module also comprises alarm module, is used for sending warning message to the user when the risk result of determination of appointment appears in the assessment result output module.
Enterprise's tax risk assessment platform that the embodiment of the invention provides by gathering the accounting data and the tax data of enterprise, with accounting data and tax data substitution risk indicator computing formula, calculates each risk indicator; By the risk indicator value of enterprise and risk indicator reference value and reference range are compared, find unusual risk indicator in the enterprise then; Further,, the taxation risk degree of enterprise is assessed, can be helped enterprise in time to find the taxation risk that exists by a plurality of risk indicators are carried out correlation analysis.
Description of drawings
The high-level schematic functional block diagram of enterprise's tax risk assessment platform that Fig. 1 provides for the embodiment of the invention.
Embodiment
Below in conjunction with accompanying drawing and specific embodiment the present invention is further described in detail.
As shown in Figure 1, a kind of enterprise tax risk assessment platform that the embodiment of the invention provides adopts B/S framework (Browser/Server, browser/server pattern) or C/S framework (Client/Server, customer end/server mode), and it specifically comprises:
Data acquisition module is used to obtain the accounting data and the tax data of enterprise;
The risk indicator analysis module is used for the accounting data and the tax data that obtain according to data acquisition module, calculates risk indicator, and risk indicator and the index reference value that calculates is analyzed;
Risk evaluation module is used for a plurality of risk indicators that the risk indicator analysis module calculates are carried out correlation analysis.
Particularly, described risk indicator analysis module comprises indicator definition module, index computing module, reference value typing module, reference value generation module, index comparative analysis module, comparing result output module and task definition module.
Described indicator definition module is used to define and store the computing formula of each risk indicator; Wherein, described risk indicator can be the ratio between certain section's purpose rate of change or a plurality of subject in the accounting data, also can be the ratio between certain section's purpose rate of change or a plurality of subject in the tax data, can also be the ratio between certain subject of certain subject of accounting data and tax data.
The index computing module is used for calculating the value of each risk indicator according to accounting data that obtains in the computing formula of indicator definition module and the data acquisition module and tax data.
Reference value typing module is used for typing and stores the reference value of each risk indicator, and sets reference range according to reference value.
The reference value generation module is used for the historical data according to a plurality of tax tissues, tax relevant departments, professional relevant departments or departments of government, generates reference value and reference range in the mode of average, distribution, dispersion, cycle or trend.
Index comparative analysis module is used for the value of each risk indicator that the index computing module is calculated and the reference value and the reference range of typing or generation compares.
Particularly, described index comparative analysis module can adopt multiple mode to compare processing.In one embodiment of the invention, the value of described index comparative analysis module each risk indicator that the reference value in reference value typing module or the reference value generation module and reference range and index computing module are calculated compares.Except that above-mentioned way of contrast, in another embodiment of the present invention, described index comparative analysis module compares the value of each risk indicator that the reference value in the reference value typing module and reference range and index computing module calculate, also the value of each risk indicator that the reference value in the reference value generation module and reference range and index computing module are calculated compares, generate two groups of correlation datas respectively, and export by the comparing result output module.
The comparing result output module is used for the comparing result of index comparative analysis module is exported, and the risk indicator that will exceed reference range is carried out mark.
The task definition module is used for the index analysis task of setting cycle, makes index comparative analysis module carry out the risk indicator analysis automatically in the time of appointment.
Further, described risk evaluation module comprises Rules of Assessment definition module, evaluation module, assessment result output module and alarm module.
The Rules of Assessment definition module is used to define and store the relevance Rules of Assessment between a plurality of risk indicators, and described Rules of Assessment comprises decision condition and risk result of determination.Described decision condition comprises that the size of a plurality of risk indicator values meets the interval condition of numerical value separately respectively.Described decision condition also comprises the value of a plurality of risk indicators through after the computing of appointment, and the value that draws meets the interval condition of a numerical value.
Evaluation module is used for a plurality of risk indicators that the index computing module is calculated and the decision condition in the Rules of Assessment definition module and compares;
The assessment result output module is used for the comparing result of evaluation module is exported, and the corresponding risk result of determination of output;
Alarm module is used for sending warning message to the user when the risk result of determination of appointment appears in the assessment result output module.
As improvement, described reference value typing module can also typing or import affiliated time, industry and the area of described reference value when obtaining reference value.
Based on above-mentioned improvement, described index comparative analysis module can compare the value of each risk indicator respectively with the reference value and the reference range in corresponding time, industry and area.
Enterprise's tax risk assessment platform that the embodiment of the invention provides by gathering the accounting data and the tax data of enterprise, with accounting data and tax data substitution risk indicator computing formula, calculates each risk indicator; By the risk indicator value of enterprise and risk indicator reference value and reference range are compared, find unusual risk indicator in the enterprise then; Further,, the taxation risk degree of enterprise is assessed, can be helped enterprise in time to find the taxation risk that exists by a plurality of risk indicators are carried out correlation analysis.
The above embodiment has only expressed several embodiment of the present invention, and it describes comparatively concrete and detailed, but can not therefore be interpreted as the restriction to claim of the present invention.Should be pointed out that for the person of ordinary skill of the art without departing from the inventive concept of the premise, can also make some distortion and improvement, these all belong to protection scope of the present invention.Therefore, the protection domain of patent of the present invention should be as the criterion with claims.