CN104715308A - Enterprise income tax declaration data risk analysis and prompt method and system - Google Patents
Enterprise income tax declaration data risk analysis and prompt method and system Download PDFInfo
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Abstract
The invention discloses an enterprise income tax declaration data risk analysis and prompt method and system. The method includes the steps that items needing to be checked by an enterprise are extracted from an enterprise income tax declaration table to serve as general risk prompt items, comparison self-check items of the enterprise income tax declaration table and a financial statement are extracted to serve as comparison risk prompt items, and special risk prompt items are set in a user-defined mode according to other enterprise income tax declaration examination rules published by the tax bureau; general risk prompt item self-check rules, comparison risk prompt item self-check rules and special risk prompt item self-check rules are set; financial statement data of the enterprise are obtained; enterprise income tax declaration table data of the enterprise are obtained; according to the set general risk prompt item self-check rules, the comparison risk prompt item self-check rules and the special risk prompt item self-check rules, the enterprise income tax declaration table data are automatically checked, and risk prompt information is automatically given according to check results.
Description
Technical field
The present invention relates to business taxation accounting system applied technical field, in particular to a kind of method and system of Enterprises ' Income Tax declaration data venture analysis prompting.
Background technology
Tax accounting is artificial accounting subject of paying taxes, be main measurement unit with currency, according to tax laws and regulations, use accounting basic theories and method, carry out continuously tax Funds Movement, system, comprehensively adjust and prepare, object is to make taxpayer under the prerequisite not violating tax law, pays tax in time, exactly and provides the accounting discipline of tax information to revenue department, its accounting subject is dutiable independent taxpayer, comprises legal person and juridical-person.The accounting of business taxation Accounting and Finance, accounting for management are three large branches of accounting discipline, and develop similar with financial accounting, finally all need to go on informationization path, business taxation accounting software is information-based trend of the times.
Enterprise income tax is as the important tax category affecting enterprise profit, the important tax category of Ye Shi tax expropriation and management department Tax Check monitoring simultaneously, every year annual statement and season/month income tax advance payment process in or afterwards, tax expropriation and management department all can for the declaration form data analysis of Enterprise Application and monitoring, the place simultaneously also can be inconsistent declaration form data and financial data is provided enterprise and is checked oneself notice, and enterprise requires to check oneself according to tax office.Such as: the enterprise carrying out advance payment enterprise income tax factually, " spending advance payment tax return (a class) People's Republic of China's enterprise income tax moon (season) " the 4th row " historical profit volume " should be made a report on data, compare with " total profit " data that enterprise current accounting statement states clearly, whether exist and do not specify the situation of declaring by " notice of advance payment tax return relevant issues to be spent by the State Tax Administration about making a report on the enterprise income tax moon (season) " (No. [2013] 635, Guo Shui Han) Article 1.
Summary of the invention
The invention provides the method and system of a kind of Enterprises ' Income Tax declaration data venture analysis prompting, to carry out in enterprise effectively avoiding tax risk before Enterprises ' Income Tax is declared and improving Enterprises ' Income Tax declaration data quality, significantly optimize enterprise income tax declaration work efficiency.
For achieving the above object, the invention provides the method for a kind of Enterprises ' Income Tax declaration data venture analysis prompting, comprising the following steps:
The project that extracting needs enterprise to carry out checking oneself in Enterprises ' Income Tax declaration form is average risk reminder item, extracting Enterprises ' Income Tax declaration form and financial statement, contrast project of checking oneself be comparison indicating risk item, issues Enterprises ' Income Tax declare other and examine and be regularly self-definedly set to abnormal risk reminder item according to tax office;
Project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule to arrange average risk prompting;
Obtain the financial statement data of enterprise;
Obtain the enterprise income tax return data of enterprise;
According to the prompting of set average risk, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule, automatically Enterprises ' Income Tax declaration form data are checked, and automatically provide indicating risk information according to check result.
Further, the project needing enterprise to carry out checking oneself in described extraction Enterprises ' Income Tax declaration form is average risk reminder item, it is comparison indicating risk item that extraction Enterprises ' Income Tax declaration form and financial statement contrast project of checking oneself, and declares the self-defined abnormal risk reminder item step that is set to of other examination rules comprise according to tax office issue Enterprises ' Income Tax:
The project that extracting needs enterprise to carry out checking oneself in Enterprises ' Income Tax declaration form is average risk reminder item, if in the data item in described average risk reminder item and Enterprises ' Income Tax declaration form there is corresponding relation in report item, then the incidence relation between the corresponding data item setting up Enterprises ' Income Tax declaration form project and average risk reminder item;
Extracting and contrasting with financial statement project of checking oneself in Enterprises ' Income Tax declaration form is comparison indicating risk item, if there is corresponding relation in the report entry in the data item in described comparison indicating risk item and Enterprises ' Income Tax declaration form and financial statement, then the incidence relation between the corresponding data item setting up Enterprises ' Income Tax declaration form project and comparison indicating risk item;
Accept user and increase indicating risk project newly, issue Enterprises ' Income Tax according to tax office and declare other examination rules and accept User Defined abnormal risk reminder item is set;
Wherein, described Enterprises ' Income Tax declaration form comprises enterprise income tax year declaration form and enterprise income tax advance payment tax return.
Further, describedly average risk prompting is set project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item is checked oneself rule step and comprised:
Average risk prompting item inspection rule is set, average risk prompting project is specified to carry out the corresponding project calculating data according to enterprise ' s financial data and tax law by the enterprise that needs extracted in advance payment table and year declaration form, determines that this intermediate item checks oneself rule;
Comparison indicating risk project is set and checks oneself rule, examine rule according to the correlation data between Enterprises ' Income Tax declaration form project project corresponding to financial statement to set up contrast and check oneself rule, and relate to project difference according to different industries accounting system income tax tax return and financial statement, determine that income tax tax return data item and financial statement corresponding data item are set up and check oneself comparison rules;
Abnormal risk prompting project, issues Enterprises ' Income Tax according to tax office and declares the regular self-defined abnormal risk reminder item rule of other examinations.
Further, in the financial statement data step of described acquisition enterprise, described financial statement comprises balance sheet and profit statement, the form of the monthly or quarterly financial statements data masterplate obtained is identical with corresponding financial statement form, and the form of the annual financial statement data template obtained is identical with corresponding financial statement form.
Further, the enterprise income tax return data step of described acquisition enterprise, described Enterprises ' Income Tax declaration form comprises enterprise income tax year declaration form and enterprise income tax advance payment tax return, the form of the enterprise income tax year declaration form data masterplate obtained is identical with corresponding enterprise income tax year declaration form form, and the form of the enterprise income tax advance payment declaration form data masterplate obtained is identical with corresponding enterprise income tax advance payment tax-return forms.
Further, consistent with between the reporting period of enterprise income tax advance payment declaration form between the reporting period of monthly or quarterly financial statements; Annual financial statement is consistent with during enterprise income tax year declaration form.
Further, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule in average risk prompting set by described foundation, automatically Enterprises ' Income Tax declaration form data are checked, and automatically provide indicating risk reporting step comprise according to check result:
Data according to the average risk reminder item arranged, comparison indicating risk item and abnormal risk reminder item check oneself rule, current Enterprises ' Income Tax data of declaring are verified, if there is tax risk, obtain the entry of corresponding risk and export as check result, and exporting Enterprises ' Income Tax declaration data information warning and Enterprises ' Income Tax declaration data redjustment and modification information.
For achieving the above object, present invention also offers the system of a kind of Enterprises ' Income Tax declaration data venture analysis prompting, comprising: indicating risk item module, indicating risk item checks oneself rule module, financial statement acquisition module, income tax return acquisition module and indicating risk module, wherein:
Described indicating risk item module is average risk reminder item for defining the project needing enterprise to carry out checking oneself in average risk reminder item, comparison indicating risk item and abnormal risk reminder item module extraction Enterprises ' Income Tax declaration form, extracting Enterprises ' Income Tax declaration form and financial statement, contrast project of checking oneself be comparison indicating risk item, issues Enterprises ' Income Tax declare other and examine and be regularly self-definedly set to abnormal risk reminder item according to tax office;
Described dangerous reminder item checks oneself rule module, and for arranging average risk prompting, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule;
Described financial statement acquisition module is for obtaining the financial statement data of enterprise;
Income tax return acquisition module is for obtaining the enterprise income tax return data of enterprise;
Indicating risk module is for according to the prompting of set average risk, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule, automatically Enterprises ' Income Tax declaration form data are checked, and automatically provide indicating risk information according to check result.
Further, said system also comprises declaration form data item and financial data item and contrasts and check oneself rule module, for the financial statement data project according to affiliated trade accounting system, create comparison indicating risk project according to the corresponding relation between declaration form project and financial statement project, and check oneself the rule of contrast according to corresponding corresponding relation data item determination comparison indicating risk project.
Further, the enterprise income tax return packet declared containing annual statement table and season/monthly advance payment table, consistent during it is corresponding with financial statement.
The present invention determines the large class of indicating risk project, indicating risk project and after checking oneself rule, according to enterprise self industrial nature, use accounting system determination financial statement template and data, tax return template and data; Following system is compared according to the rule set to the financial statement of enterprise, tax return automatically, provides indicating risk report according to comparison result.Enterprise can according to indicating risk report, tax declaration data are revised voluntarily before tax declaration, make tax declaration data more accurate, effectively avoid tax risk and improve Enterprises ' Income Tax declaration data quality, significantly optimize enterprise income tax declaration work efficiency.
Accompanying drawing explanation
In order to be illustrated more clearly in the embodiment of the present invention or technical scheme of the prior art, be briefly described to the accompanying drawing used required in embodiment or description of the prior art below, apparently, accompanying drawing in the following describes is only some embodiments of the present invention, for those of ordinary skill in the art, under the prerequisite not paying creative work, other accompanying drawing can also be obtained according to these accompanying drawings.
Fig. 1 is the method flow diagram of the Enterprises ' Income Tax declaration data venture analysis prompting of one embodiment of the invention;
Fig. 2 is the system construction drawing of the Enterprises ' Income Tax declaration data venture analysis prompting of one embodiment of the invention;
Fig. 3 is the interface sectional drawing of one embodiment of the invention risk prompting item setup;
Fig. 4 is the interface sectional drawing that one embodiment of the invention risk prompting item inspection rule is arranged;
Fig. 5 is the interface sectional drawing of one embodiment of the invention risk prompting item inspection list of rules;
Fig. 6 is the interface sectional drawing of enterprise income tax indicating risk report in one embodiment of the invention.
Embodiment
Below in conjunction with the accompanying drawing in the embodiment of the present invention, be clearly and completely described the technical scheme in the embodiment of the present invention, obviously, described embodiment is only the present invention's part embodiment, instead of whole embodiments.Based on the embodiment in the present invention, those of ordinary skill in the art, not paying the every other embodiment obtained under creative work prerequisite, belong to the scope of protection of the invention.
Fig. 1 is the method flow diagram of the Enterprises ' Income Tax declaration data venture analysis prompting of one embodiment of the invention, and the method checks oneself tax risk in advance in order to declare the regular enterprise of examination according to tax office issue Enterprises ' Income Tax.As shown in Figure 1, the method comprises:
Step 101: the project that extracting needs enterprise to carry out checking oneself in Enterprises ' Income Tax declaration form is average risk reminder item, extracting income tax tax return and financial statement, contrast project of checking oneself be comparison indicating risk item, issues Enterprises ' Income Tax declare other and examine and be regularly self-definedly set to abnormal risk reminder item according to tax office;
Enterprise according to scale of operation, personnel amount, floating capital can be divided into little, in, large enterprise; General industrial and commercial enterprises, financial company and public institution etc. can be divided into according to enterprise nature, scope of operation and scope difference.
It is the enterprise imposed that checks account that enterprise income tax imposes mode, all makes a report on " People's Republic of China's enterprise income tax moon (season) spends advance payment tax return (category-A) " and " People's Republic of China's enterprise income tax year declaration form (category-A) ".
" People's Republic of China's enterprise income tax year declaration form (the category-A) " subordinate list one that enterprise fills and presents and subordinate list two are according to enterprises ' industry different in kind, and the table subordinate list one (1) that is divided three classes again takes in detail list, subordinate list one (2) financial company income detail list, subordinate list one (3) public institution, public organization, non-governmental non-enterprise unit income detail list and subordinate list two (1) cost detail list, subordinate list two (2) financial company cost detail list, subordinate list two (3) public institution, public organization, non-governmental non-enterprise unit appropriation analysis.
Enterprise described in the present invention is to check account and imposes enterprise, and the average risk prompting project of described extraction, comparison indicating risk project all take from above two tables, and abnormal risk prompting project is arranged according to above two table data analyses.
According to enterprises ' industry different in kind, the year declaration form of making a report on is different, and the indicating risk project that enterprise relates to is corresponding not identical yet, extracts every profession and trade and check account and impose all indicating risk projects that enterprise relates in this step.
The prompting of average risk described in the present invention project is specified to carry out the project that corresponding calculating just can draw data according to enterprise ' s financial data and tax law by the enterprise that needs extracted in advance payment table and year declaration form, as: in income tax tax return-subordinate list 3, the project data such as employee welfare cost expenditure, Personnel education expenditure, trade union fund expenditure needs the meter required according to tax law to carry number percent and calculate, and mathematical logic relation etc. between mathematical logic relation, table in each tax return table;
The indicating risk of comparison described in the present invention project is need the project with respective item data consistent in financial statement when enterprise fills and presents tax return by what extract in advance payment table and year declaration form, as: the project such as operation revenue, nonoperation license in detail list taken in by year declaration form subordinate list one;
The project examined is needed, as projects such as preferential tax policy, enterprise's average rate of profit and chargeable gain rates that enterprise assets loss, enterprise enjoy in the prompting of abnormal risk described in the present invention project tax return that to be tax office report in examination enterprise.
Also need in this step to consider, abnormal risk reminder item object is extracted according to being the content that each Local Tax Bureau requires examination every year, so need according to annual change.
Step 102: average risk prompting project is set and checks oneself rule; Comparison indicating risk project is set and checks oneself rule; Abnormal risk prompting project is set and checks oneself rule.
Rule is checked oneself for each the item setup indicating risk in the large class of average risk prompting project, comparison indicating risk project and abnormal risk prompting project extracted in step 101;
This step also needs to consider to carry out checking oneself regular partition according to enterprises ' industry different in kind when various risks prompting item setup checks oneself rule, and namely same indicating risk project checks oneself the inspection rule formula that rule will comprise different industries character enterprise.
The prompting of average risk described in this step project checks oneself rule, as: in income tax tax return-subordinate list 3, employee welfare cost expenditure amount of tax to be paid numerical value needs salary to pay amount of tax to be paid * tax law regulation meter to put forward ratio 14% and calculate, namely formula is set to the IF(employee welfare cost expenditure amount of tax to be paid=salary expenditure amount of tax to be paid * 14%, do not point out, indicating risk).
The indicating risk of comparison described in this step project checks oneself rule, as: the operation revenue project in detail list taken in by year declaration form subordinate list one, whether need operation revenue project numerical value in the profit statement corresponding to enterprises ' industry character to contrast consistent, namely formula is set to:
If (industrial nature=general industrial and commercial enterprises)
{ if (" subordinate list one (1) operation revenue "=" general business profit table operation revenue ", does not point out, indicating risk) };
Else if(industrial nature=financial company)
{ if (" subordinate list one (2) operation revenue "=" financial company's profit statement operation revenue ", does not point out, indicating risk) };
Else retuen does not point out;
The prompting of abnormal risk described in this step project checks oneself rule, as: enterprise's average rate of profit, enterprise calculation is needed to go out annual average rate of profit, the locality provided with each Local Tax Bureau again enterprise of the same trade average rate of profit standard value contrasts, higher or lower than standard value of the same trade outside certain scope, then carry out indicating risk, namely formula is set to:
If(industrial nature=general industrial and commercial enterprises)
{ if(enterprise average rate of profit=(standard value or of the same trade standard * (1+0.05) or of the same trade standard * (1-0.05) of the same trade), does not point out;
Elseif(enterprise average rate of profit < standard * 0.95 of the same trade), indicating risk);
Elseif(enterprise average rate of profit > standard * 1.05 of the same trade), indicating risk };
Elseif(industrial nature=financial company)
{ if(enterprise average rate of profit=(standard value or of the same trade standard * (1+0.05) or of the same trade standard * (1-0.05) of the same trade), does not point out;
Elseif(enterprise average rate of profit < standard * 0.95 of the same trade), indicating risk);
Elseif(enterprise average rate of profit > standard * 1.05 of the same trade), indicating risk };
Else return does not point out;
Step 103: the financial statement data obtaining enterprise;
Enterprise described in step 101 can be divided into general industry and commerce, financial company and public institution, public organization according to industrial nature, run by the community non-enterprise unit;
General industry and commerce can be divided into according to the accounting system performed: perform New grey correlative analysis enterprise, perform new accountant criterion enterprise and perform accounting standard enterprise of small enterprise; Financial company can be divided into: security class enterprise, class enterprise of bank and insurance class enterprise;
Financial statement data described in this step needs enterprise import according to the accounting system of industry described in enterprise self and execution or insert financial statement data
Financial statement described in this step comprises balance sheet, profit statement
Step 104: the enterprise income tax return data obtaining enterprise;
Enterprise described in step 101 can be divided into general industry and commerce, financial company and public institution, public organization according to industrial nature, run by the community non-enterprise unit;
Enterprise income tax return described in this step needs enterprise import according to the accounting system of industry described in enterprise self and execution or insert enterprise income tax data
Enterprise income tax return described in this step comprises enterprise income tax year declaration form and enterprise income tax advance payment table
Step 105: check oneself rule according to the indicating risk item arranged, automatically income tax tax return data are checked, and automatically provide indicating risk information according to check result.
Automatically income tax tax return data are checked described in this step, for average risk prompting project self-verifying content be: projects data accuracy in computations etc. in mathematical logic relation between logical relation, tax return table in tax return table, the tax return that relates to
Automatically income tax tax return data are checked described in this step, for comparison indicating risk project self-verifying content be: data consistent check between tax return and corresponding financial statement.
Automatically income tax tax return data are checked described in this step, for abnormal risk prompting project self-verifying content be: each Local Tax Bureau requires the content of examination every year, generally comprises: enterprise's average of the whole year rate of profit and Comparison of standards of the same trade, enterprise's chargeable gain rate and Comparison of standards of the same trade, enterprise lose the income tax preferencek policy etc. that year and numerical value, enterprise assets lost data and enterprise enjoy continuously.
Automatically provide indicating risk report according to check result described in this step, the indicating risk report content indicating risk project that to be each indicating risk project rreturn value be " indicating risk " gathers.
Fig. 2 is the system construction drawing of the Enterprises ' Income Tax declaration data venture analysis prompting of one embodiment of the invention, and this system is used for declaring the regular enterprise of examination according to tax office issue Enterprises ' Income Tax and checks oneself tax risk in advance.In Fig. 2, indicating risk item module 201 is for defining average risk prompting project, comparison indicating risk project and abnormal risk prompting project, determine the indicating risk contents of a project under the various indicating risk item types that relates in native system and each indicating risk item types, and each indicating risk project determined is sent to the indicating risk item that indicating risk project checks oneself rule is set checks oneself rule module 202;
Indicating risk project check oneself rule module 202 for determine the setting that various risks prompting project checks oneself rule formula and formula is set legal documents according to illustrating, and various risks pointed out project to check oneself rule-based algorithm to be sent to indicating risk module 206;
Financial statement acquisition module 203 is for obtaining the financial statement data of enterprise's importing or typing; And financial statement data is delivered to indicating risk module 206;
Declare advance payment table acquisition module 204 for obtaining the enterprise income tax advance payment table data of enterprise's importing or typing, and advance payment table data are delivered to indicating risk module 206;
Year declaration form data for obtaining the enterprise income tax year declaration form data of enterprise's importing or typing, and are delivered to indicating risk module 206 by income tax return acquisition module 205;
The various risks prompting project and check oneself rule that indicating risk module 206 is come for checking oneself rule module 202 transmission according to indicating risk project, transmits the monthly or quarterly financial statements data come and declares advance payment table acquisition module 204 and transmit the monthly or season advance payment table data come and carry out self-verifying by financial statement acquisition module 203; Checking oneself according to arranging indicating risk project the various risks prompting project and check oneself rule that rule module 202 transmission comes, financial statement acquisition module 203 being transmitted the annual financial statement data come and transmitting next year declaration form data with income tax return acquisition module 205 and carry out self-verifying; Check oneself according to indicating risk project the various risks prompting project and check oneself rule that rule module 202 transmission comes, advance payment table acquisition module 204 is transmitted the monthly or season advance payment table data come and transmit next year declaration form data with income tax return acquisition module 205 and carry out self-verifying;
According to self-verifying result, indicating risk project being checked oneself value that rule formula returns be that the indicating risk project of " indicating risk " gathers and is shown as indicating risk report.
Fig. 3 is the interface sectional drawing of one embodiment of the invention risk prompting item setup;
Fig. 3 illustrates in the present invention the process of extracting indicating risk project and indicating risk project how to be sorted out to the large class of each indicating risk project by declaration form project or custom item.In Fig. 3, left-hand line illustrates by the report item extracted in form of paying taxes and self-defining inspection item, and right side illustrates the various risks prompting project after dividing according to the large class of average risk prompting project, the large class of comparison indicating risk project and the large class of abnormal risk prompting project.As shown in Figure 3, the indicating risk project-operation revenue item under income detail belongs to the large class of competing risks prompting project.
Fig. 4 is the interface sectional drawing that one embodiment of the invention risk prompting item inspection rule is arranged;
As shown in Figure 4, operation revenue project belongs to the large class of comparison indicating risk project, check oneself in regular frame and illustrate the inspection formula that operation revenue checks oneself rule, in rule declaration frame, illustrate the rule declaration of operation revenue Data Comparison in operation revenue project data and profit statement.
Fig. 5 is the interface sectional drawing of one embodiment of the invention risk prompting item inspection list of rules;
As shown in Figure 5, left-hand column illustrates three Risks prompting item class and subordinate's segmentation type thereof, and the right illustrates corresponding indicating risk bulleted list, and wherein list has project name in showing, checks oneself rule and rule declaration; Fig. 5 indicating risk item inspection list of rules be Fig. 4 indicating risk item inspection rule arrange gather display.
Fig. 6 is the interface sectional drawing of income tax indicating risk report in one embodiment of the invention.
As shown in Figure 6, enterprise can check oneself according to indicating risk project and draw data risk item in enterprise income tax form, also can draw indicating risk item during tax office examination enterprise income tax declaration data.
As can be seen here, the present invention has the following advantages:
The present invention determines the large class of indicating risk project, indicating risk project and after checking oneself rule, according to enterprise self industrial nature, use accounting system determination financial statement template and data, tax return template and data; Following system is compared according to the rule set to the financial statement of enterprise, tax return automatically, provides indicating risk report according to comparison result.Enterprise can according to indicating risk report, tax declaration data are revised voluntarily before tax declaration, make tax declaration data more accurate, effectively avoid tax risk and improve Enterprises ' Income Tax declaration data quality, significantly optimize enterprise income tax declaration work efficiency.
One of ordinary skill in the art will appreciate that: accompanying drawing is the schematic diagram of an embodiment, the module in accompanying drawing or flow process might not be that enforcement the present invention is necessary.
One of ordinary skill in the art will appreciate that: the module in the device in embodiment can describe according to embodiment and be distributed in the device of embodiment, also can carry out respective change and be arranged in the one or more devices being different from the present embodiment.The module of above-described embodiment can merge into a module, also can split into multiple submodule further.
Last it is noted that above embodiment is only in order to illustrate technical scheme of the present invention, be not intended to limit; Although with reference to previous embodiment to invention has been detailed description, those of ordinary skill in the art is to be understood that: it still can be modified to the technical scheme described in previous embodiment, or carries out equivalent replacement to wherein portion of techniques feature; And these amendments or replacement, do not make the essence of appropriate technical solution depart from the spirit and scope of embodiment of the present invention technical scheme.
Claims (10)
1. a method for Enterprises ' Income Tax declaration data venture analysis prompting, is characterized in that, comprise the following steps:
The project that extracting needs enterprise to carry out checking oneself in Enterprises ' Income Tax declaration form is average risk reminder item, extracting Enterprises ' Income Tax declaration form and financial statement, contrast project of checking oneself be comparison indicating risk item, issues Enterprises ' Income Tax declare other and examine and be regularly self-definedly set to abnormal risk reminder item according to tax office;
Project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule to arrange average risk prompting;
Obtain the financial statement data of enterprise;
Obtain the enterprise income tax return data of enterprise;
According to the prompting of set average risk, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule, automatically Enterprises ' Income Tax declaration form data are checked, and automatically provide indicating risk information according to check result.
2. the method for Enterprises ' Income Tax declaration data venture analysis prompting according to claim 1, it is characterized in that, the project needing enterprise to carry out checking oneself in described extraction Enterprises ' Income Tax declaration form is average risk reminder item, it is comparison indicating risk item that extraction Enterprises ' Income Tax declaration form and financial statement contrast project of checking oneself, and declares the self-defined abnormal risk reminder item step that is set to of other examination rules comprise according to tax office issue Enterprises ' Income Tax:
The project that extracting needs enterprise to carry out checking oneself in Enterprises ' Income Tax declaration form is average risk reminder item, if in the data item in described average risk reminder item and Enterprises ' Income Tax declaration form there is corresponding relation in report item, then the incidence relation between the corresponding data item setting up Enterprises ' Income Tax declaration form project and average risk reminder item;
Extracting and contrasting with financial statement project of checking oneself in Enterprises ' Income Tax declaration form is comparison indicating risk item, if there is corresponding relation in the report entry in the data item in described comparison indicating risk item and Enterprises ' Income Tax declaration form and financial statement, then the incidence relation between the corresponding data item setting up Enterprises ' Income Tax declaration form project and comparison indicating risk item;
Accept user and increase indicating risk project newly, issue Enterprises ' Income Tax according to tax office and declare other examination rules and accept User Defined abnormal risk reminder item is set;
Wherein, described Enterprises ' Income Tax declaration form comprises enterprise income tax year declaration form and enterprise income tax advance payment tax return.
3. the method for Enterprises ' Income Tax declaration data venture analysis prompting according to claim 1 and 2, it is characterized in that, describedly average risk prompting is set project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item is checked oneself rule step and comprised:
Average risk prompting item inspection rule is set, average risk prompting project is specified to carry out the corresponding project calculating data according to enterprise ' s financial data and tax law by the enterprise that needs extracted in advance payment table and year declaration form, determines that this intermediate item checks oneself rule;
Comparison indicating risk project is set and checks oneself rule, examine rule according to the correlation data between Enterprises ' Income Tax declaration form project project corresponding to financial statement to set up contrast and check oneself rule, and relate to project difference according to different industries accounting system income tax tax return and financial statement, determine that income tax tax return data item and financial statement corresponding data item are set up and check oneself comparison rules;
Abnormal risk prompting project, issues Enterprises ' Income Tax according to tax office and declares the regular self-defined abnormal risk reminder item rule of other examinations.
4. the method for Enterprises ' Income Tax declaration data venture analysis prompting according to claim 1, it is characterized in that, in the financial statement data step of described acquisition enterprise, described financial statement comprises balance sheet and profit statement, the form of the monthly or quarterly financial statements data masterplate obtained is identical with corresponding financial statement form, and the form of the annual financial statement data template obtained is identical with corresponding financial statement form.
5. the method for Enterprises ' Income Tax declaration data venture analysis prompting according to claim 1, it is characterized in that, the enterprise income tax return data step of described acquisition enterprise, described Enterprises ' Income Tax declaration form comprises enterprise income tax year declaration form and enterprise income tax advance payment tax return, the form of the enterprise income tax year declaration form data masterplate obtained is identical with corresponding enterprise income tax year declaration form form, the form of the enterprise income tax advance payment declaration form data masterplate obtained is identical with corresponding enterprise income tax advance payment tax-return forms.
6. the method for the Enterprises ' Income Tax declaration data venture analysis prompting according to claim 1,4 or 5, is characterized in that, consistent with between the reporting period of enterprise income tax advance payment declaration form between the reporting period of monthly or quarterly financial statements; Annual financial statement is consistent with during enterprise income tax year declaration form.
7. the method for Enterprises ' Income Tax declaration data venture analysis prompting according to claim 1, it is characterized in that, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule in average risk prompting set by described foundation, automatically Enterprises ' Income Tax declaration form data are checked, and automatically provide indicating risk reporting step comprise according to check result:
Data according to the average risk reminder item arranged, comparison indicating risk item and abnormal risk reminder item check oneself rule, current Enterprises ' Income Tax data of declaring are verified, if there is tax risk, obtain the entry of corresponding risk and export as check result, and exporting Enterprises ' Income Tax declaration data information warning and Enterprises ' Income Tax declaration data redjustment and modification information.
8. a system for Enterprises ' Income Tax declaration data venture analysis prompting, is characterized in that, comprising: indicating risk item module, indicating risk item checks oneself rule module, financial statement acquisition module, income tax return acquisition module and indicating risk module, wherein:
Described indicating risk item module is average risk reminder item for defining the project needing enterprise to carry out checking oneself in average risk reminder item, comparison indicating risk item and abnormal risk reminder item module extraction Enterprises ' Income Tax declaration form, extracting Enterprises ' Income Tax declaration form and financial statement, contrast project of checking oneself be comparison indicating risk item, issues Enterprises ' Income Tax declare other and examine and be regularly self-definedly set to abnormal risk reminder item according to tax office;
Described dangerous reminder item checks oneself rule module, and for arranging average risk prompting, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule;
Described financial statement acquisition module is for obtaining the financial statement data of enterprise;
Income tax return acquisition module is for obtaining the enterprise income tax return data of enterprise;
Indicating risk module is for according to the prompting of set average risk, project checks oneself rule, comparison indicating risk project checks oneself rule and abnormal risk reminder item checks oneself rule, automatically Enterprises ' Income Tax declaration form data are checked, and automatically provide indicating risk information according to check result.
9. the system of Enterprises ' Income Tax declaration data venture analysis prompting according to claim 8, it is characterized in that, also comprise declaration form data item and financial data item to contrast and check oneself rule module, for the financial statement data project according to affiliated trade accounting system, create comparison indicating risk project according to the corresponding relation between declaration form project and financial statement project, and check oneself the rule of contrast according to corresponding corresponding relation data item determination comparison indicating risk project.
10. the system of Enterprises ' Income Tax declaration data venture analysis prompting according to claim 8, it is characterized in that, the enterprise income tax return packet declared containing annual statement table and season/monthly advance payment table, consistent during it is corresponding with financial statement.
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| Application Number | Priority Date | Filing Date | Title |
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| CN201310676387.8A CN104715308A (en) | 2013-12-11 | 2013-12-11 | Enterprise income tax declaration data risk analysis and prompt method and system |
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| CN201310676387.8A CN104715308A (en) | 2013-12-11 | 2013-12-11 | Enterprise income tax declaration data risk analysis and prompt method and system |
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| CN104715308A true CN104715308A (en) | 2015-06-17 |
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| CN107203932A (en) * | 2016-03-16 | 2017-09-26 | 航天信息软件技术有限公司 | Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory |
| CN107644300A (en) * | 2017-10-11 | 2018-01-30 | 江苏税软软件科技有限公司 | A kind of concerning taxes risk analysis system |
| CN107886421A (en) * | 2017-10-16 | 2018-04-06 | 王志祥 | Tax declaration error checking system and error-checking method |
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| CN112991028A (en) * | 2019-12-02 | 2021-06-18 | 周毅 | Method and device for processing tax information |
| CN111210323A (en) * | 2019-12-26 | 2020-05-29 | 大象慧云信息技术有限公司 | Enterprise tax risk monitoring method and system |
| CN111222967A (en) * | 2019-12-26 | 2020-06-02 | 大象慧云信息技术有限公司 | Group enterprise full-tax-variety taxpayer payment and declaration method and system |
| CN111192014B (en) * | 2019-12-29 | 2023-04-25 | 云帐房网络科技有限公司 | Batch enterprise tax return checking method |
| CN111192014A (en) * | 2019-12-29 | 2020-05-22 | 南京云帐房网络科技有限公司 | Batch enterprise tax declaration checking method |
| CN111222774B (en) * | 2019-12-30 | 2020-08-18 | 广州博士信息技术研究院有限公司 | Enterprise data analysis method and device and server |
| CN111222774A (en) * | 2019-12-30 | 2020-06-02 | 广州博士信息技术研究院有限公司 | Enterprise data analysis method and device and server |
| CN111899081A (en) * | 2020-06-28 | 2020-11-06 | 航天信息软件技术有限公司 | Method and system for calculating tax amount obtained by enterprise |
| CN112529379A (en) * | 2020-11-30 | 2021-03-19 | 航天信息股份有限公司 | Method and system for monitoring tax data risk suitable for enterprise |
| CN113205271A (en) * | 2021-05-12 | 2021-08-03 | 国家税务总局山东省税务局 | Method for evaluating enterprise income tax risk based on machine learning |
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