CN106384277A - Individual income tax automatic accounting method and system - Google Patents
Individual income tax automatic accounting method and system Download PDFInfo
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- CN106384277A CN106384277A CN201610810636.1A CN201610810636A CN106384277A CN 106384277 A CN106384277 A CN 106384277A CN 201610810636 A CN201610810636 A CN 201610810636A CN 106384277 A CN106384277 A CN 106384277A
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Abstract
The present invention discloses an individual income tax automatic accounting method and system. The method comprises the following steps: building a taxation model of individual income tax according to the taxation content of the individual income tax; building the tax subject system related to the individual income tax; configuring a data source bank facing a financial system, and building a local corresponding target bank according to the staff pay sheet of the data source bank, wherein an individual income tax taxation table of each related field of the staff pay sheet corresponding the data source bank is built in the local corresponding target bank; configuring a data dispatching task, and employing the ETL to schedule an engine to extract the data of the data source bank to the local corresponding data bank according to the dispatching task; and distinguishing the taxation content of the extracted data according to the each incoming, and obtaining the taxable income and the applicable tax rate corresponding to different tax payment content according to the built taxation model of the individual income tax so as to calculate the tax amount payable. According to the invention, the individual income tax automatic accounting method and system realize the automation of the individual income tax checking.
Description
Technical field
The present invention relates to the tax adjusts field, the automatic accounting method of more particularly to a kind of Individual Income Tax and system.
Background technology
Individual Income Tax is to receive in levying of Individual Income Tax between adjustment government revenue collecting office and natural person (resident, non-resident people)
General name with the legal norm of the social relations being occurred during management.
The taxpayer of Individual Income Tax, had both included resident tax obligator, also included non-resident taxpayer.Occupy
People taxpayer bears the obligation paid taxes completely it is necessary to the full income deriving within Chinese territory, overseas with regard to it pays individual
Income tax；Rather than resident tax obligator is only with regard to its income from sources within the territory of China, pay individual income tax.
Individual Income Tax is country's gained of individual home domestic to national citizen, inhabitation and individuals outside the territory of China derive from
A kind of income tax that the gained of this country is imposed.In some countries, Individual Income Tax is major tax, accounts for larger in fiscal revenues
Proportion, also has considerable influence to economy.
From 1 day, inland of China Individual Income Tax tax exemption is adjusted to 3500 yuan to September in 2011.
At present, have in Individual Income Tax taxation：Income from wages and salaries, self-employed entrepreneur produces, manages gained, to enterprise
Public institution's income from contracted or leased operation, income from remuneration for personal service, imcome from author's remuneration, royalty for the right of special permission gained, financial lease
Gained, income from transfer of property, income from interest, dividends and extra dividends, contingent income, other gained.
In prior art, the Individual Income Tax of enterprise staff general using artificial calculating by the way of, the personal institute of this calculating
There is following drawback in the mode obtaining tax：
1st, because Individual Income Tax taxation content is more, and amount of taxable income access mode is different with the tax rate, can bring
Higher error rate；
2nd, the increase of each enterprise or tissue headcount leads to financial and accountancy personnel to calculate the amount of calculation of Individual Income Tax
Also increase, time cost increases；
3rd, need to calculate the Individual Income Tax of each employee, then collect statistics are carried out by each tissue, bother very much；
4th, it is directed to the conclusion of Individual Income Tax data, need manually to screen one by one each employee's Individual Income Tax and pay taxes gold
Volume, concluding corresponding tax subject manually, corresponding to subject of tax payment (organization unit), thus calculating each organization unit pair simultaneously
Total tax of employee's Individual Income Tax, manually, time cost is high and easily malfunctions；
5th, after Individual Income Tax is adjusted and finished, need the manual declaration form template completion correspondence number providing according to the tax bureau
According to, waste time and energy and can not accomplish that detail penetrates, the tax bureau look into taxation evidence detailed when can not quickly provide reliable
Detailed foundation.
Content of the invention
For overcoming the shortcomings of above-mentioned prior art presence, the purpose of the present invention is to provide a kind of Individual Income Tax of the present invention
Automatic accounting method and system, by complicated business model being converted to the taxation model of computer disposal, by extract
Account of finance data is to tax popular tourism, and by taxation content, Individual Income Tax is made a distinction and calculate, in initialization number
According to the corresponding computing formula of rear configuration it is achieved that automatically extracting account of finance data automatic sorting to tax popular tourism, greatly
Alleviate business taxation personnel to the statistics of Individual Income Tax data and collection work, improve work efficiency.
For reaching above and other purpose, the present invention proposes a kind of automatic accounting method of Individual Income Tax, walks including following
Suddenly：
Step one, sets up the taxation model of Individual Income Tax according to the taxation content of Individual Income Tax；
Step 2, sets up the tax popular tourism relevant with Individual Income Tax；
Step 3, towards the data source storehouse of financial system, according to employee compensation's table in data source storehouse, it is locally right to set up for configuration
Answer object library, this locally correspond to object library in set up have to should data source storehouse employee compensation's table items relevant field individual
Income tax taxing table；
Step 4, configuration data scheduler task, according to scheduler task, using scheduling engine extracted data source storehouse data extremely
Local correspondence database；
Step 5, distinguishes, according to every gained, content of paying taxes to the data extracting, according to the Individual Income Tax set up
Taxation model, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, and then calculate tax liability.
Further, in step one, according to the difference of taxation content, set up the pass between different taxation contents and the tax rate
System, determines the tax computing formula of each taxation content.
Further, have in this taxation including income from wages and salaries, self-employed entrepreneur produces, manages gained, to enterprise's thing
Industry unit income from contracted or leased operation, income from remuneration for personal service, imcome from author's remuneration, royalty for the right of special permission gained, financial lease institute
, income from transfer of property, income from interest, dividends and extra dividends, contingent income.
Further, the method also comprises the steps：
Set up organizational structure tree, this organizational structure tree includes at least region, organizes two kinds of data, and provides user
To freely configuring of this two types data.
Further, after step 5, also include：
According to each tissue under organizational structure tree, count the data of every sub- level by tissue, and according to the default tax
Office's declaration form template, travels through the default mark of template, reads and identifies corresponding guideline code, the Individual Income Tax calculating
Key index inserts the cell of corresponding mark, forms the tax return of Individual Income Tax.
For reaching above-mentioned purpose, the present invention also provides a kind of automatic accounting system of Individual Income Tax, including：
Taxation model sets up unit, for setting up the taxation mould of Individual Income Tax according to the taxation content of Individual Income Tax
Type；
Tax popular tourism sets up unit, for setting up the tax popular tourism relevant with Individual Income Tax；
Locally correspond to object library and set up unit, for configuring the data source storehouse towards financial system, according to data source storehouse
Employee compensation's table, set up locally correspond to object library, this locally correspond to object library in set up have to should data source storehouse employee's work
The Individual Income Tax taxing table of money table items relevant field；
Scheduling extracting unit, for configuration data scheduler task, according to scheduler task, using scheduling engine extracted data source
The data in storehouse is to local correspondence database；
Individual Income Tax Accounting unit, pays taxes content for distinguishing according to every gained to the data extracting, according to being built
The taxation model of vertical Individual Income Tax, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, and then calculate
Go out tax liability.
Further, the difference according to taxation content for the unit set up by this taxation model, sets up different taxation contents and the tax rate
Between relation, determine each taxation content tax computing formula.
Further, have in this taxation including income from wages and salaries, self-employed entrepreneur produces, manages gained, to enterprise's thing
Industry unit income from contracted or leased operation, income from remuneration for personal service, imcome from author's remuneration, royalty for the right of special permission gained, financial lease institute
, income from transfer of property, income from interest, dividends and extra dividends, contingent income.
Further, this automatic accounting system also includes organizational structure and sets up unit, is used for setting up organizational structure tree, this group
Stretching frame Broussonetia papyrifera includes at least region, organizes two kinds of data, and provides user freely configuring to this two types data.
Further, this automatic accounting system also includes tax return signal generating unit, for according under organizational structure tree
Each tissue, count the data of every sub- level by tissue, and according to default tax bureau declaration form template, travel through template and preset
Mark, read and identify corresponding guideline code, the key index of the Individual Income Tax calculating is inserted the list of corresponding mark
First lattice, form the tax return of Individual Income Tax.
Compared with prior art, a kind of automatic accounting method of Individual Income Tax of the present invention and system, by will be complicated
Business model is converted to the taxation model of computer disposal, by extracting account of finance data to tax popular tourism, and by levying
Tax content makes a distinction to Individual Income Tax and calculates, and configures corresponding computing formula it is achieved that automatically after initialization data
Extract account of finance data automatic sorting to tax popular tourism, dramatically reduce business taxation personnel to Individual Income Tax number
According to statistics and collection work, improve work efficiency.
Brief description
Fig. 1 is a kind of flow chart of steps of first preferred embodiment of automatic accounting method of Individual Income Tax of the present invention；
Fig. 2 is a kind of flow chart of steps of second preferred embodiment of automatic accounting method of Individual Income Tax of the present invention；
Fig. 3 is the flow chart of steps of the automatic accounting method of Individual Income Tax of the present invention one specific embodiment；
Fig. 4 is a kind of system architecture diagram of first preferred embodiment of automatic accounting system of Individual Income Tax of the present invention；
Fig. 5 is a kind of system architecture diagram of second preferred embodiment of automatic accounting system of Individual Income Tax of the present invention.
Specific embodiment
Below by way of specific instantiation and embodiments of the present invention are described with reference to the drawings, those skilled in the art can
Understand further advantage and effect of the present invention by content disclosed in the present specification easily.The present invention also can be by other different
Instantiation implemented or applied, the every details in this specification also can be based on different viewpoints and application, without departing substantially from
Carry out various modification and change under the spirit of the present invention.
Fig. 1 is a kind of flow chart of steps of first preferred embodiment of automatic accounting method of Individual Income Tax of the present invention.
As shown in figure 1, a kind of automatic accounting method of Individual Income Tax of the present invention, comprise the steps：
Step 101, sets up the taxation model of Individual Income Tax according to the taxation content of Individual Income Tax.
Have in the taxation of Individual Income Tax：Income from wages and salaries, self-employed entrepreneur produces, manages gained, to enterprises and institutions
Unit income from contracted or leased operation, income from remuneration for personal service, imcome from author's remuneration, royalty for the right of special permission gained, financial lease institute
, income from transfer of property, income from interest, dividends and extra dividends, contingent income, respectively above-mentioned taxation content and the tax rate are set up corresponding
Relation, determine each taxation content tax computing formula, specific as follows：
1st, income from wages and salaries：This content is monthly taxed, and amount of taxable income calculation is：The amount of taxable income
=monthly income volume -3500.Seven grades of progressive rates levied on income in excess of specified amounts according to 3%～45% divide situations below：(the whole month amount of taxable income
A)
(1) when A≤1500, the tax rate is 3%, calculates deduction number quickly and is 0 yuan；
(2) when 1500 ＜ A≤4500, the tax rate is 10%, calculates deduction number quickly and is 105 yuan；
(3) when 4500 ＜ A≤9000, the tax rate is 20%, calculates deduction number quickly and is 555 yuan；
(4) when 9000 ＜ A≤35000, the tax rate is 25%, calculates deduction number quickly and is 1005 yuan；
(5) when 35000 ＜ A≤55000, the tax rate is 30%, calculates deduction number quickly and is 2755 yuan；
(6) when 55000 ＜ A≤80000, the tax rate is 35%, calculates deduction number quickly and is 5505 yuan；
(7) as 80000 ＜ A, the tax rate is 45%, calculates deduction number quickly and is 13505 yuan；
Foreign nationality, Hong Kong, Macao and Taiwan are in 1300 yuan of the additional subduction of Chinese person and other special personnel.
This each taxation content tax computing formula be：Tax liability=the amount of taxable income × applicable the tax rate-calculate button quickly
Divisor.
2nd, self-employed entrepreneur produces, manages gained and to enterprises and institutions' income from contracted or leased operation two class.This two
Item content is taxed per year, but the two amount of taxable income calculation is slightly different：
A, self-employed entrepreneur produce, manage gained：The amount of taxable income=annual income total value-cost, expense and damage
Lose；
B, enterprises and institutions' income from contracted or leased operation：The amount of taxable income=tax year gross income-necessity
Expense (monthly 3500 yuan).
Both divide situations below according to 5%～35% Pyatyi progressive rates levied on income in excess of specified amounts：(annual amount of taxable income A)
(1) contain tax bracket away from A≤15000, without tax bracket away from a≤14250, the tax rate is 5%, calculates deduction number quickly and is 0 yuan；
(2) contain tax bracket away from 15000 ＜ A≤30000, without tax bracket away from 14250 ＜ A≤27750, the tax rate is 10%, calculates quickly
Deduction number is 750 yuan；
(3) contain tax bracket away from 30000 ＜ A≤60000, without tax bracket away from 27750 ＜ A≤51750, the tax rate is 20%, calculates quickly
Deduction number is 3750 yuan；
(4) contain tax bracket away from 60000 ＜ A≤100000, without tax bracket away from 51750 ＜ A≤79750, the tax rate is 30%, calculates quickly
Deduction number is 9750 yuan；
(5) contain tax bracket away from 100000 ＜ A, without tax bracket away from 79750 ＜ A, the tax rate is 35%, and calculating deduction number quickly is 14750
Unit；
The tax computing formula of the two is consistent：Tax liability=the amount of taxable income × applicable the tax rate-calculate deduction number quickly.
3rd, income from remuneration for personal service, imcome from author's remuneration, royalty for the right of special permission gained three class.This three classes amount of taxable income calculating side
Formula is consistent, processes in two kinds of situation：
A, every time income are less than 4000 yuan (containing 4000 yuan), the amount of taxable income=each -800 yuan of amount of income；
B, every time more than 4000 yuan of income, the amount of taxable income=each amount of income × (1-20%).
(1) corresponding income from remuneration for personal service, the tax rate is indefinite：(income from remuneration for personal service is designated as A)
A) when A≤20000, the applicable tax rate 20%, calculate 0 yuan of number of deduction quickly；
B) when 20000 ＜ A≤50000, the applicable tax rate 30%, calculate 2000 yuan of number of deduction quickly；
C) as 50000 ＜ A, the applicable tax rate 40%, calculate 7000 yuan of number of deduction quickly.
Tax computing formula：Tax liability=the amount of taxable income × applicable the tax rate-calculate deduction number quickly.
(2) for imcome from author's remuneration, the tax rate is 20% (special circumstances：Imcome from author's remuneration is allowed to reduce 30%), tax computing formula：Should
Tax=the amount of taxable income × 20% × (1-30%).
(3) for royalty for the right of special permission gained, the tax rate is 20%, tax computing formula：Tax liability=taxable income
Volume × 20%.
4th, financial lease gained.The amount of income calculates and processes in two kinds of situation：
A) (moon) income is less than 4000 yuan (containing 4000 yuan) every time, the amount of taxable income=each (moon) amount of income-standard
Give -800 yuan of deduction-repair expenses (800 yuan are limited)；
B) more than 4000 yuan are taken in every time, the amount of taxable income=[(moon) amount of income-permission deduction-repairerment every time
Expense (800 yuan are limited)] × (1-20%).
The tax rate is：20% (special circumstances：The personal gained hiring out residential occupancy acquirement subtracts taxes by 10% tax rate), tax
Computing formula：Tax liability=the amount of taxable income × 20%.
5th, income from transfer of property.The amount of taxable income=gross income-property initial value-reasonable expense, the tax rate is 20%, tax
Golden computing formula：Tax liability=the amount of taxable income × 20%.
6th, income from interest, dividends and extra dividends.The amount of taxable income=income is in full, and the tax rate is 20%, tax computing formula：
Tax liability=the amount of taxable income × 20%.
7th, contingent income and other gained.The amount of taxable income=each amount of income, the tax rate is 20%, and tax calculates public
Formula：Tax liability=the amount of taxable income × 20%.
Step 102, sets up the tax popular tourism relevant with Individual Income Tax, mainly includes Course in English, Code of Account
And Data Source (the collecting rule of corresponding account of finance), user can freely configure, including but not limited to increase, delete,
Modification, inquiry.Here tax popular tourism mainly includes the contents of a project of Individual Income Tax, such as Individual Income Tax, individual work
Trade company produces, manages gained, income from remuneration for personal service, imcome from author's remuneration, financial lease gained, income from transfer of property, interest, dividend,
Bonus gained, contingent income and other gained
Step 103, configures the data source storehouse towards financial system (such as Kingdee), according to the employee compensation in data source storehouse
Table, sets up and locally corresponds to object library, this locally correspond to set up in object library have to should data source storehouse employee compensation's table every
The Individual Income Tax taxing table of relevant field.
Step 104, configuration data scheduler task, according to scheduler task, using the number in ETL scheduling engine extracted data source storehouse
According to local correspondence database, that is, extract the data such as employee compensation.Specifically, first configuration pin to financial system to locally right
The data scheduling duties answering object library (are directed to the data in the data source storehouse that Third party system such as (Kingdee) is set up to mesh of the present invention
Extraction between mark database data and convert task), fill in task essential information (such as task names, task remarks, affiliated tissue
Deng), the scheduling frequency (as daily, monthly, annual etc.) of configuration task, execute task after configuration, system is in backstage Automatic dispatching；
System calls the above-mentioned configuration rule of ETL (Extraction-Transformation-Loading) analytics engine parsing, extracts
The data in data source storehouse is to local correspondence database.
Step 105, distinguishes, according to every gained, content of paying taxes to the data extracting, according to the Individual Income Tax set up
Taxation model, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, and then calculate tax liability.For example,
The wage being drawn into certain employee is 5000, and according to taxation model, can obtain the amount of taxable income is 5000-3500=1500, corresponding
The applicable tax rate be 3%, calculate quickly deduction number be 0, then according to corresponding tax computing formula, tax liability=1500* can be obtained
3%-0=450.
Fig. 2 is a kind of flow chart of steps of second preferred embodiment of automatic accounting method of Individual Income Tax of the present invention.
As shown in Fig. 2 a kind of automatic accounting method of Individual Income Tax of the present invention, comprise the steps：
Step 201, sets up organizational structure tree, this main inclusion region of organizational structure tree (such as East China, South China
Deng), (it is subject of tax payment that subject of tax payment, such as Real Estate Corporations typically set up multiple subsidiaries to tissue, and such as Guangzhou XX real estate has
Limit company) two kinds of data, according to the different data type of both, provide corresponding maintenance interface, Yong Huke respectively
Freely configure, including but not limited to increase, delete, change, inquire about.
Step 202, sets up the taxation model of Individual Income Tax to the taxation content of Individual Income Tax.
Step 203, sets up the tax popular tourism relevant with Individual Income Tax, mainly includes Course in English, Code of Account
And Data Source, user can freely configure, and including but not limited to increase, delete, change, inquire about.
Step 204, configuration, towards the data source storehouse of financial system (such as Kingdee), according to the table in data source storehouse, sets up this
The corresponding object library in ground.
Step 205, configuration data scheduler task, according to scheduler task, using the number in ETL scheduling engine extracted data source storehouse
According to local correspondence database, that is, extract the data such as employee compensation.
Step 206, distinguishes, according to every gained, content of paying taxes to the data extracting, according to the Individual Income Tax set up
Taxation model, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, and then calculate tax liability.
Step 207, according to each tissue under organizational structure tree, is counted the data of every sub- level by tissue, and according to pre-
If tax bureau's declaration form template, the traversal default mark of template (specifically such as example mark COLID), read mark (row mark
COLID) corresponding guideline code, inserts corresponding mark (row mark COLID) the key index of the Individual Income Tax calculating
Cell, formed Individual Income Tax tax return.
Fig. 3 is the flow chart of steps of the automatic accounting method of Individual Income Tax of the present invention one specific embodiment.
Configuration group stretching frame Broussonetia papyrifera, configuring area and tissue, i.e. the main inclusion region of this organizational structure tree (East China, south China
Deng), tissue (subject of tax payment, Real Estate Corporations typically set up multiple subsidiaries be subject of tax payment, as limited in Guangzhou XX real estate
Company) two kinds of data, in the specific embodiment of the invention, according to the different data type of both, provide respectively and correspond to
Maintenance interface, user can freely configure, including but not limited to increase, delete, modification, inquiry.
Configuration, towards the data source storehouse of financial system (as Kingdee), sets up the locally corresponding target with corresponding relevant field
Storehouse, configuration schedules task, extracts the data such as personnel's wage to locally corresponding object library using ETL scheduling engine.
Set up the taxation model of Individual Income Tax, initialization data according to different taxation contents, different taxation contents are built
Vertical tax rate model.
The data extracting is distinguished by every gained and pays taxes content, paid taxes content computing taxable income according to difference
Volume, carries out tax calculating according to difference content configuration phase tariff rate of paying taxes, and is automatically united according to the organizational structure of organizational structure tree
Count declaration form.
Fig. 4 is a kind of system architecture diagram of first preferred embodiment of automatic accounting system of personal tax of the present invention.As Fig. 4
Shown, a kind of automatic accounting system of Individual Income Tax of the present invention, including：Taxation model sets up unit 41, tax popular tourism
Set up unit 42, locally correspond to object library set up unit 43, scheduling extracting unit 44, Individual Income Tax Accounting unit 45.
Wherein, unit 41 set up by taxation model, for setting up levying of Individual Income Tax to the taxation content of Individual Income Tax
Tax model.In the present invention, have in the taxation of Individual Income Tax：Income from wages and salaries, self-employed entrepreneur produces, manages gained,
To enterprises and institutions' income from contracted or leased operation, income from remuneration for personal service, imcome from author's remuneration, royalty for the right of special permission gained, finance
Lease gained, income from transfer of property, income from interest, dividends and extra dividends, contingent income, taxation model sets up unit 41 respectively to upper
State taxation content and set up corresponding relation with the tax rate, determine the tax computing formula of each taxation content.
Tax popular tourism sets up unit 42, for setting up the tax popular tourism relevant with Individual Income Tax, main bag
Include Course in English, Code of Account and Data Source (the collecting rule of corresponding account of finance), user can freely configure, including but
It is not limited to increase, delete, change, inquiring about.
Locally correspond to object library and set up unit 43, for configuring the data source storehouse towards financial system (such as Kingdee), root
According to employee compensation's table in data source storehouse, set up and locally correspond to object library, this locally corresponds in object library to set up has to should data
The Individual Income Tax taxing table of employee compensation's table items relevant field in source storehouse.
Scheduling extracting unit 44, for configuration data scheduler task, according to scheduler task, is extracted using ETL scheduling engine
The data in data source storehouse to local correspondence database, that is, extracts the data such as employee compensation.Specifically, configuration pin first is to finance
System (is directed to the number in the data source storehouse that Third party system such as (Kingdee) is set up to the data scheduling duties locally corresponding to object library
According to the extraction between target database data of the present invention and convert task), (such as task names, task is standby to fill in task essential information
Note, affiliated tissue etc.), the scheduling frequency (as daily, monthly, annual etc.) of configuration task, execute task after configuration, system is rear
Platform Automatic dispatching；System calls ETL (Extraction-Transformation-Loading) analytics engine to parse above-mentioned joining
Put rule, the data in extracted data source storehouse is to local correspondence database.
Individual Income Tax Accounting unit 45, for distinguishing, according to every gained, content of paying taxes to the data extracting, according to institute
Set up Individual Income Tax taxation model, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, Jin Erji
Calculate tax liability.
Fig. 5 is a kind of system architecture diagram of second preferred embodiment of automatic accounting system of Individual Income Tax of the present invention.
In the present invention second preferred embodiment, unit 502 set up by model, tax popular tourism sets up unit 503, locally correspond to for taxation
It is identical with the first preferred embodiment that object library sets up unit 504, scheduling extracting unit 505, Individual Income Tax Accounting unit 506,
Will not be described here, this automatic accounting system also includes：
Organizational structure sets up unit 501, is used for setting up organizational structure tree, and this main inclusion region of organizational structure tree is (for example
East China, South China etc.), organize two kinds of data, according to the different data type of both, provide respectively and correspond to
Maintenance interface, user can freely configure, including but not limited to increase, delete, modification, inquiry.
Tax return signal generating unit 507, according to each tissue under organizational structure tree, counts every sub- level by tissue
Data, and according to default tax bureau declaration form template, travel through the default mark of template (specifically such as example mark COLID), read
Take mark (row mark COLID) corresponding guideline code, the key index of the Individual Income Tax calculating is inserted corresponding mark
The cell of (row mark COLID), forms the tax return of Individual Income Tax.
In sum, a kind of automatic accounting method of Individual Income Tax of the present invention and system, by by complicated business mould
Type is converted to the taxation model of computer disposal, by extracting account of finance data to tax popular tourism, and by taxation content
Individual Income Tax being made a distinction and calculates, configuring corresponding computing formula after initialization data it is achieved that automatically extracting wealth
Business subject data automatic sorting, to tax popular tourism, dramatically reduces the system to Individual Income Tax data for the business taxation personnel
Meter and collection work, improve work efficiency.
Compared with prior art, the invention has the advantages that：
(1) pass through the present invention, can achieve and automatically extract account of finance data automatic sorting to tax popular tourism, greatly subtract
Light business taxation personnel, to the statistics of Individual Income Tax data and collection work, improve work efficiency.
(2) achieve the automatic calculating to Individual Income Tax, automatic arranging, save the evaluation work of tax staff, and
Improve the correctness of taxing.
(3) template is declared by the default tax bureau, automatically the Individual Income Tax calculated critical data is inserted Shen
Form, the key realizing declaring front taxing work generates, convenient and swift.
Above-described embodiment only principle of the illustrative present invention and its effect, not for the restriction present invention.Any
Skilled person all can be modified to above-described embodiment and changed without prejudice under the spirit and the scope of the present invention.Therefore,
The scope of the present invention, should be as listed by claims.
Claims (10)
1. a kind of automatic accounting method of Individual Income Tax, comprises the steps：
Step one, sets up the taxation model of Individual Income Tax according to the taxation content of Individual Income Tax；
Step 2, sets up the tax popular tourism relevant with Individual Income Tax；
Step 3, configuration, towards the data source storehouse of financial system, according to employee compensation's table in data source storehouse, is set up and is locally corresponded to mesh
Mark storehouse, this locally correspond to object library in set up have to should data source storehouse employee compensation's table items relevant field personal income
Tax taxing table；
Step 4, configuration data scheduler task, according to scheduler task, using scheduling engine extracted data source storehouse data to local
Correspondence database；
Step 5, distinguishes, according to every gained, content of paying taxes to the data extracting, according to the taxation of the Individual Income Tax set up
Model, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, and then calculate tax liability.
2. as claimed in claim 1 a kind of Individual Income Tax automatic accounting method it is characterised in that：In step one, according to
According to the difference of taxation content, set up the relation between different taxation contents and the tax rate, determine that the tax of each taxation content calculates public
Formula.
3. as claimed in claim 2 a kind of Individual Income Tax automatic accounting method it is characterised in that：Bag is had in this taxation
Include income from wages and salaries, self-employed entrepreneur produces, manages gained, to enterprises and institutions' income from contracted or leased operation, labor
Business remuneration gained, imcome from author's remuneration, royalty for the right of special permission gained, financial lease gained, income from transfer of property, interest, dividend, bonus
Gained, contingent income.
4. as claimed in claim 3 a kind of Individual Income Tax automatic accounting method it is characterised in that：The method also include as
Lower step：
Set up organizational structure tree, this organizational structure tree includes at least region, organizes two kinds of data, and provides user to this
Freely the configuring of two types data.
5. as claimed in claim 4 a kind of automatic accounting method of Individual Income Tax it is characterised in that after step 5,
Also include：
According to each tissue under organizational structure tree, count the data of every sub- level by tissue, and according to default tax bureau Shen
Report form template, travels through the default mark of template, reads and identifies corresponding guideline code, the key of the Individual Income Tax calculating
Index inserts the cell of corresponding mark, forms the tax return of Individual Income Tax.
6. the automatic accounting system of a kind of Individual Income Tax, including：
Taxation model sets up unit, for setting up the taxation model of Individual Income Tax according to the taxation content of Individual Income Tax；
Tax popular tourism sets up unit, for setting up the tax popular tourism relevant with Individual Income Tax；
Locally correspond to object library and set up unit, for configuring the data source storehouse towards financial system, according to the employee in data source storehouse
Payroll, set up locally correspond to object library, this locally correspond to object library in set up have to should data source storehouse employee compensation's table
The Individual Income Tax taxing table of every relevant field；
Scheduling extracting unit, for configuration data scheduler task, according to scheduler task, using scheduling engine extracted data source storehouse
Data is to local correspondence database；
Individual Income Tax Accounting unit, for distinguishing, according to every gained, content of paying taxes to the data extracting, according to set up
The taxation model of Individual Income Tax, obtain difference pay taxes the corresponding amount of taxable income of content, be suitable for the tax rate, and then calculate should
Tax.
7. as claimed in claim 6 a kind of Individual Income Tax automatic accounting system it is characterised in that：This taxation model is set up
Unit, according to the difference of taxation content, sets up the relation between different taxation contents and the tax rate, determines the tax of each taxation content
Computing formula.
8. as claimed in claim 7 a kind of Individual Income Tax automatic accounting system it is characterised in that：Bag is had in this taxation
Include income from wages and salaries, self-employed entrepreneur produces, manages gained, to enterprises and institutions' income from contracted or leased operation, labor
Business remuneration gained, imcome from author's remuneration, royalty for the right of special permission gained, financial lease gained, income from transfer of property, interest, dividend, bonus
Gained, contingent income.
9. as claimed in claim 7 a kind of Individual Income Tax automatic accounting system it is characterised in that：This automatic accounting system
Also include organizational structure and set up unit, be used for setting up organizational structure tree, this organizational structure tree includes at least region, tissue two species
The data of type, and user is provided freely configuring to this two types data.
10. as claimed in claim 9 a kind of Individual Income Tax automatic accounting system it is characterised in that：This automatic accounting system
System also includes tax return signal generating unit, for according to each tissue under organizational structure tree, counting every sub- level by tissue
Data, and according to default tax bureau declaration form template, travel through the default mark of template, read and identify corresponding index generation
Code, inserts the key index of the Individual Income Tax calculating the cell of corresponding mark, forms the Shen of paying taxes of Individual Income Tax
Form.
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