CN106408408A - Realization method of tax optimal calculation by enterprise annuity business system - Google Patents
Realization method of tax optimal calculation by enterprise annuity business system Download PDFInfo
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- CN106408408A CN106408408A CN201610824433.8A CN201610824433A CN106408408A CN 106408408 A CN106408408 A CN 106408408A CN 201610824433 A CN201610824433 A CN 201610824433A CN 106408408 A CN106408408 A CN 106408408A
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- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
- G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
- G06Q40/08—Insurance
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- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
- G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
- G06Q40/10—Tax strategies
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Abstract
The invention discloses a realization method of tax optimal calculation by an enterprise annuity business system, comprising the following steps: setting tax rate parameters, namely, defining tax rate information as system parameters; setting a payment application form, wherein the form includes employee treatment application information; and calculating the tax according to the tax rate parameters and the application form, and deducting corresponding tax money. Compared with the prior art, the realization method of tax optimal calculation by an enterprise annuity business system of the invention has the following advantages: tax-related parameters can be configured flexibly, and tax-related information can be calculated quickly and accurately; the method meets relevant state provisions and requirements; the quality of service and efficiency of the annuity management organization are improved greatly, and the informatization cost of the management organization is lowered; the enthusiasm of enterprises to participate in annuity is improved, and the development of China's pension is promoted; and the method is highly practical, and has a wide application scope and very good application value.
Description
Technical field
The present invention relates to field of computer technology, the realization of the excellent calculating of specifically a kind of supplementary pension operation system tax
Method.
Background technology
Supplementary pension, refers to enterprise and its worker on the basis of participating in basic pension insurance in accordance with the law, the benefit voluntarily set up
Fill old-age insurance system.National Ministry of Labour and Social Security publicizes and implements in succession within 2004《Supplementary pension trial method》、《Enterprise
Industry annuity fund manages trial method》、《Internal business audit account management information system specifications》Deng dispatch, and evaluate identification
First internal business audit administrative organization.In December, 2013 Ministry of Finance, human resourcess Department of Social Security, the State Tax Administration connection
Conjunction have issued《Notice with regard to supplementary pension occupation annuity Individual Income Tax relevant issues》(property tax (2013) 103), this leads to
Know execution from 1 day January in 2014.As per advice, when individual gets annuity, annuity account administrative man should carry to mandator in time
Pay taxes detail for individual annuity's payment and corresponding Individual Income Tax.
In conventional enterprise year system, only according to the pre-tax amount of money providing outside system, the after-tax amount of money and tax information note
Record in system, not configuration tax-related information parameter and calculating in systems, whether concerning taxes relevant information is correct, whether close rule
Legal all cannot judge and supervise.
Based on this, now provide a kind of implementation method of the excellent calculating of supplementary pension operation system tax, to improve annuity management
The service quality of mechanism and timeliness.
Content of the invention
The technical assignment of the present invention is for above weak point, provides a kind of excellent calculating of supplementary pension operation system tax
Implementation method.
A kind of implementation method of the excellent calculating of supplementary pension operation system tax, it implements process and is：
Tax rate parameter is set first, will tax rate information be defined as systematic parameter；
Setting pays application list, and this list includes worker's treatment application information；
According to tax rate parameter and application list, carry out expenses of taxation calculating, carry out corresponding tax deduction.
Described tax rate information include tax band numbering, tax band lower limit, the tax band upper limit, lower limit opening and closing mode, upper limit opening and closing mode,
The tax rate, calculate deduction number quickly.
The described application list that pays dynamically is arranged by worker, that is, when worker gets treatment, first according to payment application form
Option in list fills in payment application, and system determines payment account, arbitrary way, taxing scheme according to form information, according to finger
Fixed after-tax get standard, taxable scale parameter inverse goes out the pre-tax amount of money that should get and tax payable, realize withholding and remitting the tax
After-tax standard of getting afterwards keeps constant.
The described expenses of taxation are calculated and are carried out by scripted code, and its detailed process is：
1) according to tax rate Parameter Dictionary, pay application form information, obtain after-tax amount payable or pre-tax payment, answer
Pay taxes percent information；
2) according to known after-tax amount payable and taxable ratio, by the known tax rate and calculate deduction number quickly, according to
The computing formula of the amount of taxable income：The amount of taxable income=(calculating deduction number-after-tax amount payable quickly)/(tax rate -1/ should be received
Tax ratio) calculated；
3) the taxable amount of money, the pre-tax amount of money, after-tax payment are calculated according to formula, and withholdd from respective item.
Compared to the prior art a kind of implementation method of the excellent calculating of supplementary pension operation system tax of the present invention, has following
Beneficial effect：
A kind of implementation method of the excellent calculating of supplementary pension operation system tax of the present invention, by this method annuity administrative organization
Can be specified according to national annuity management method and property tax, flexible configuration concerning taxes parameter, the fast and accurately related letter of calculating concerning taxes
Breath, not only conforms with national relevant regulations and also requires that, also greatly improve service quality and the timeliness of annuity administrative organization simultaneously, reduces
Administrative organization, in the cost of information-based aspect, improves the enthusiasm that enterprise participates in annuity, has promoted Chinese old-age pension cause
Development, practical, applied widely, there is good application value.
Brief description
Accompanying drawing 1 is the data structure schematic diagram of the present invention.
Specific embodiment
Below in conjunction with the accompanying drawings and specific embodiment the invention will be further described.
As shown in Figure 1, the present invention provides a kind of implementation method of the excellent calculating of supplementary pension operation system tax, solves individual
People get that standard does not reduce, mode is got in treatment and parameter can with flexible configuration, support that the calculating of mode is got in multiple treatment
Demand.I.e. annuity administrative organization can flexibly define concerning taxes parameter in systems, supports that mode, system are got in multiple individual treatment
The parameters such as application, after-tax standard, taxable ratio can be got and be automatically obtained treatment payment and tax with concerning taxes parameter, different treatment
The calculating of money.
It implements process：
First, tax rate parameter setting definition.
Tax rate information is defined as systematic parameter, and can be modified change by foreground function；Support
Definition covers tax rate parameter, you can with the tax rate parameter different according to different regions, different enterprise defining；Every suit tax rate parameter
Including tax band numbering NJZGSVB_XH, tax band lower limit NJZGSVB_XXZ, tax band upper limit NJZGSVB_SXZ, lower limit opening and closing mode
NJZGSVB_XXF, upper limit opening and closing mode NJZGSVB_SXF, tax rate NJZGSVB_SV, calculate quickly deduction number NJZGSVB_SSKC.
2nd, annuity treatment pays application information definition.
Define worker's treatment application list, information include personal plan numbering, the means of payment, payment account, payment standards,
Compensation accounts, compensation way, whether tax, payment standards whether after-tax；
When treatment pays application, worker fills in application according to list, and system determines payment account, supplement according to form information
Mode, taxing scheme etc..
3rd, the excellent calculating of tax.
1) according to tax rate Parameter Dictionary, pay application form information, obtain after-tax amount payable or pre-tax payment, answer
The information such as ratio of paying taxes.
2) derivation of equation：According to known after-tax amount payable and taxable ratio it is assumed that (the i.e. known tax rate known to tax band
Deduct number with calculating quickly), the computing formula of the derivation amount of taxable income：The amount of taxable income=(calculate deduction number-after-tax quickly to deal with
The amount of money)/(the taxable ratio of the tax rate -1/).
3) the taxable amount of money, the pre-tax amount of money, after-tax payment are calculated according to formula, and withholdd from respective item.
Using as follows the reason above-mentioned computing formula：
According to known after-tax amount payable and taxable ratio it is assumed that known to tax band (the i.e. known tax rate and calculate deduction quickly
Number), the computing formula of the derivation amount of taxable income.
Taxable ratio (the B)=amount of taxable income (Y) of pre-tax amount payable (Q) *
—>Q=Y/B.
The amount of taxable income (Y) the * tax rate (L)-calculate quickly deduction number (S)=tax (K)=pre-tax amount payable Q- is after-tax
Amount payable (H).
—>Y*L-S=Y/B-H；
—>Y*L-1/B)=S-H；
—>Y=(S-H)/(L-1/B).
Derivation result is as follows：
The amount of taxable income=(calculating deduction number-after-tax amount payable quickly)/(the taxable ratio of the tax rate -1/).
Calculating process is as follows：
Known after-tax amount payable, taxable ratio；
Assume tax band known (temporarily determining) according to after-tax amount payable, then known calculating quickly deducts number, the tax rate.
According to above-mentioned formula computing taxable income Y1, judge Y1 whether in the tax band of above-mentioned interim determination：
It is to calculate and terminate, the final amount of taxable income=Y1；
Otherwise continue following steps.
If Y1 is not in the tax band of above-mentioned interim determination, thereon in level tax band, higher level's tax band must be redefined.
According to the above-mentioned formula secondary calculating amount of taxable income (Y).
Pre-tax amount payable=amount of taxable income (Y)/taxable ratio (B).
In the present invention, its step is realized by computer program component, specially：
Assembly 1：
Assembly 2：
The personal taxable ratio of calculateTaxPer () Assembly calculation and setting common account is called to compensate type；
CalculateTaxBack () assembly is called to push away pre-tax payment and tax according to known conditions is counter.
In the present invention, the tax rate and occupation mode dynamically can be arranged by user；Treatment is got in application information and be it is critical to
Element can be configured by user flexibility；After-tax get the parameter inverses such as standard, taxable ratio and go out pre-tax should get according to specified
The amount of money and tax payable, realize withhold and remit the tax after after-tax get standard keep constant.
Using the method for the present invention, user can flexibly define tax Jie interval, including tax Jie's upper limit, tax Jie's lower limit, and makees
Prop up excellent calculating of paying duty for treatment；User can flexibly arrange the opening and closing mode of bound in every Individual Income Tax Jie interval；For each
Tax Jie interval can dynamically arrange the corresponding tax rate, calculate deduction number quickly.
Each treatment can be specified to get the means of payment of personnel by paying application list, including payable by installment, once
Property pay；And can support specify specifically paid from which personal account；Support disposable compensation, compensate multiple benefits by stages
Repay mode and specifically compensate from which business account it is possible to realize specifying；Flexibly define each by paying application list
Whether the amount of money that the treatment personnel of getting get taxes, taxing mode, that is, standard of getting is the pre-tax amount of money or the after-tax amount of money.
Can support to specify pre-tax payment application simultaneously, specify after-tax payment application；For specified after-tax
Pay the amount of money, the tax rate according to setting and compensated information are arranged, and automatic inverse tax, pre-tax payment are it is ensured that actual get gold
Volume is constant.
By specific embodiment above, described those skilled in the art can readily realize the present invention.But should
Work as understanding, the present invention is not limited to above-mentioned specific embodiment.On the basis of disclosed embodiment, described technical field
Technical staff can the different technical characteristic of combination in any, thus realizing different technical schemes.
In addition to technical characteristic described in except description, it is the known technology of those skilled in the art.
Claims (4)
1. a kind of implementation method of the excellent calculating of supplementary pension operation system tax is it is characterised in that it implements process is：
Tax rate parameter is set first, will tax rate information be defined as systematic parameter；
Setting pays application list, and this list includes worker's treatment application information；
According to tax rate parameter and application list, carry out expenses of taxation calculating, carry out corresponding tax deduction.
2. a kind of implementation method of the excellent calculating of supplementary pension operation system tax according to claim 1 is it is characterised in that institute
State tax rate information to include tax band numbering, tax band lower limit, the tax band upper limit, lower limit opening and closing mode, upper limit opening and closing mode, the tax rate, calculate quickly
Deduction number.
3. a kind of implementation method of the excellent calculating of supplementary pension operation system tax according to claim 1 is it is characterised in that institute
State payment application list dynamically to be arranged by worker, that is, when worker gets treatment, first according to the option paying in application list
Fill in payment application, system determines payment account, arbitrary way, taxing scheme according to form information, according to specified after-tax neck
Take standard, taxable scale parameter inverse to go out the pre-tax amount of money that should get and tax payable, realize the after-tax neck after withholding and remitting the tax
Standard is taken to keep constant.
4. a kind of implementation method of the excellent calculating of supplementary pension operation system tax according to claim 1 is it is characterised in that institute
State the expenses of taxation and calculate and carried out by scripted code, its detailed process is：
1) according to tax rate Parameter Dictionary, pay application form information, obtain after-tax amount payable or pre-tax payment, taxable
Percent information；
2) according to known after-tax amount payable and taxable ratio, by the known tax rate and calculate deduction number quickly, according to should receive
The computing formula of the tax amount of income：The amount of taxable income=(calculating deduction number-after-tax amount payable quickly)/(the taxable ratio of the tax rate -1/
Example) calculated；
3) the taxable amount of money, the pre-tax amount of money, after-tax payment are calculated according to formula, and withholdd from respective item.
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| CN201610824433.8A CN106408408A (en) | 2016-09-14 | 2016-09-14 | Realization method of tax optimal calculation by enterprise annuity business system |
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| CN201610824433.8A CN106408408A (en) | 2016-09-14 | 2016-09-14 | Realization method of tax optimal calculation by enterprise annuity business system |
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| CN106408408A true CN106408408A (en) | 2017-02-15 |
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Cited By (5)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN109447776A (en) * | 2018-10-22 | 2019-03-08 | 中国银行股份有限公司 | It collects taxes method and device, storage medium and electronic equipment |
| CN111626867A (en) * | 2020-05-25 | 2020-09-04 | 泰康保险集团股份有限公司 | Payment failure automatic processing method, device, equipment and storage medium |
| CN111915417A (en) * | 2020-07-31 | 2020-11-10 | 中国工商银行股份有限公司 | Tax payment amount determining method and device and electronic equipment |
| CN112734585A (en) * | 2021-01-25 | 2021-04-30 | 联仁健康医疗大数据科技股份有限公司 | Method, device, equipment and storage medium for predicting medical insurance fund expenditure |
| CN113159874A (en) * | 2021-05-25 | 2021-07-23 | 北京中科闻歌科技股份有限公司 | Method and device for detecting value-added tax invoice and readable storage medium |
-
2016
- 2016-09-14 CN CN201610824433.8A patent/CN106408408A/en active Pending
Cited By (6)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN109447776A (en) * | 2018-10-22 | 2019-03-08 | 中国银行股份有限公司 | It collects taxes method and device, storage medium and electronic equipment |
| CN111626867A (en) * | 2020-05-25 | 2020-09-04 | 泰康保险集团股份有限公司 | Payment failure automatic processing method, device, equipment and storage medium |
| CN111915417A (en) * | 2020-07-31 | 2020-11-10 | 中国工商银行股份有限公司 | Tax payment amount determining method and device and electronic equipment |
| CN111915417B (en) * | 2020-07-31 | 2024-04-23 | 中国工商银行股份有限公司 | Tax amount determining method and device and electronic equipment |
| CN112734585A (en) * | 2021-01-25 | 2021-04-30 | 联仁健康医疗大数据科技股份有限公司 | Method, device, equipment and storage medium for predicting medical insurance fund expenditure |
| CN113159874A (en) * | 2021-05-25 | 2021-07-23 | 北京中科闻歌科技股份有限公司 | Method and device for detecting value-added tax invoice and readable storage medium |
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Application publication date: 20170215 |
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