CN106447478A - Automatic check computation method and system of corporate income tax - Google Patents

Automatic check computation method and system of corporate income tax Download PDF

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Publication number
CN106447478A
CN106447478A CN201610810538.8A CN201610810538A CN106447478A CN 106447478 A CN106447478 A CN 106447478A CN 201610810538 A CN201610810538 A CN 201610810538A CN 106447478 A CN106447478 A CN 106447478A
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China
Prior art keywords
tax
data
income
enterprise
adjustment
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CN201610810538.8A
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Chinese (zh)
Inventor
程君
凌世传
邱礼豪
黄高登
沈奇彬
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GUANGDONG YUANHENG SOFTWARE TECHNOLOGY Co Ltd
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GUANGDONG YUANHENG SOFTWARE TECHNOLOGY Co Ltd
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Priority to CN201610810538.8A priority Critical patent/CN106447478A/en
Publication of CN106447478A publication Critical patent/CN106447478A/en
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    • GPHYSICS
    • G06COMPUTING; CALCULATING OR COUNTING
    • G06QINFORMATION 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
    • G06Q40/00Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/12Accounting
    • G06Q40/123Tax preparation or submission
    • GPHYSICS
    • G06COMPUTING; CALCULATING OR COUNTING
    • G06QINFORMATION 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
    • G06Q40/00Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/10Tax strategies

Abstract

The invention discloses an automatic check computation method and system of a corporate income tax. The method comprises the following steps of: establishing a tax subject system related to the corporate income tax; configuring a data accessing rule for the established tax subject, automatically extracting financial data and sales data through a data scheduling engine technology, and carrying out automatic corresponding on the data of the financial subject and a sales subject to the tax subject related to the corporate income tax; according to preferential items stipulated by the tax law, and artificial filtering, regulating the extracted data to generate a corporate income tax balance statement; and automatically collecting the sales data and sales regulation data to calculate an income number, collecting a regulated income standing book according to the sales regulation data, making up a loss regulation result, carrying out tax preference regulation and the like to form a final cost deduction number, and calculating a corporate applicable tax rate stipulated by the tax law according to the income number and the cost deduction number to further calculate the tax amount payable of the corporate income tax. Through the method, the automation of the check computation of the corporate income tax is realized.

Description

A kind of automatic accounting method of enterprise income tax and system
Technical field
The present invention relates to the tax adjusts field, the automatic accounting method of more particularly to a kind of enterprise income tax and system.
Background technology
Enterprise income tax is the one of the income derived from production and business to interior-capital-enterprise of China and operating unit and the collection of other gained Plant tax.Taxpayer's scope is bigger than corporation income tax.Enterprises ' Income Tax people is all middle Chinese carrying out independent economy accounting Domestic interior-capital-enterprise of people republic or its hetero-organization, including following 6 classes:(1) state-owned enterprise;(2) collective-owned enterprise;(3) private Enterprise;(4) coordinated enterprise;(5) share-issuing enterprise;(6) there is its hetero-organization of income derived from production and business and other gained.Corporate earning The object of taxation of tax is the gained that taxpayer obtains.Including the gained that markets the goods, utility service gained, transfer the possession of funded income, stock Breath bonus gained, income from interest, rent gained, royalty for the right of special permission gained, acceptance donations gained and other gained.
The enterprise income tax making the final settlement amount of taxable income=gross income-zero-rating income-exempt income-items button Except-previous years loss;But because the items of cost of development of real estate are various, it is very big to adjust difficulty, therefore enterprise income tax Collection mode is always levied according to the estimated income from sales of real estate project every year in advance, then carries out core after project final acceptance of construction Calculate.But relatively low due to levying rate in advance, the tax levied in advance only accounts for the ratio paying clearly tax very little, and most enterprise income tax is all Pay in the stage of paying clearly;, generally by the way of manual book keeping operation, artificial collection is relevant with enterprise income tax for the existing way of enterprise Initial account, in conjunction with tax status and itself professional tax law knowledge, manual setting is carried out to initial account, counts zero-rating In income, exempt income, various tax law allowed band cost deduction and tax-exemption policies, count again in the past year loss Volume, finally calculates the amount of taxable income by hand, the applicable tax rate looked into by hand according to itself enterprise nature, further calculates final Tax liability.After calculating tax liability, paid clearly according to the enterprise income tax that the tax bureau specifies and declare sheet format, insert institute Need data source, submit the tax bureau to, complete enterprise income tax and pay clearly the process of declaring.
In sum, enterprise carries out during enterprise income tax making the final settlement is declared, manual manual setting of keeping accounts being eventually formed There is following drawback in the way of making the final settlement declaration form:
1st, the workload that cost account book is collected by hand is larger and lack of standardization.
2nd, it is directed to the adjustment work of cost account book frequently, manual mode is not intuitively easily caused misadjustment or repeats to adjust, And easily cause the loss of fileinfo.
3rd, in the stage of paying clearly, often to the loss in conventional year be carried out making up deduction, because time span (makes up thanks to greatly Damage was tracked to first five year), period, loss material possibility was larger, leads it may happen that the leaving office of business taxation personnel joins Cause to review forward account relatively difficult, and the manual process of covering deficit is difficult to accomplish very clear, is also unfavorable for information sharing.
4th, the management of pin control table and process the mode kept accounts by hand and its lack of standardization, the workload checked is big, time-consuming and Loaded down with trivial details.
5th, calculate enterprise's rate of gross profit more complicated, need manually to review account and income.
6th, carry out enterprise income tax and pay clearly the declaration form needing the hand filling tax bureau to specify when declaring, workload is big And easily malfunction.
7th, paying clearly enterprise income tax needs to provide former years account, declares when tax bureau personnel audit enterprise income tax and pay clearly When, each enterprise needs manual rearrangement authority and financial details, is difficult to accomplish once to arrange it is also difficult to quick provide The financial details account directly perceived that the tax bureau needs.
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 enterprise income tax of the present invention Automatic accounting method and system, the financial data in the different system platform that achievable enterprise is applied and systemic presupposition or enterprise Automatic collection docking between the tax subject related to enterprise income tax that industry custom-configures, cross-platform data seamless right Connect and automatic data collection, and the enterprise income tax computing formula that specified according to default tax law and the tax rate calculate finally each From the tax liability each key index (tax bearing rate, rate of gross profit etc.) related with enterprise income tax, then pass through the default tax bureau Regulation enterprise income tax declare template, automatically calculated data source and key index are inserted and declare template, formed Shen Form, and to the detailed data of declaration form calculating process according to forming taxing draft it is achieved that the automation taxed.
For reaching above and other purpose, the present invention proposes a kind of automatic accounting method of enterprise income tax, walks including following Suddenly:
Step one, sets up the relevant tax popular tourism of enterprise income tax;
Step 2, to the tax subject configuration data peek rule set up, is taken out automatically by data dispatch engine technique Take financial data and sales data, account of finance and sales section's purpose data are corresponded to the related tax of enterprise income tax automatically Business subject;
Step 3, the preferential item according to tax law regulation and artificial filter, are adjusted to the data extracting, generate further Enterprise income tax subject balance table;
Step 4, collects sales data automatically and sale adjustment data calculates income number, and according to adjustment sales data Collect the cost account book after adjustment, adjustment result of covering deficit and preferential tax revenue adjustment etc. again and form ultimate cost deduction number, root Deduct number according to income number and cost and calculate the applicable tax rate of enterprise that tax law specifies, calculating enterprise income tax further should receive The amount of tax to be paid.
Further, step 2 further includes:
Step S1, the data source storehouse of configuration marketing orientation data and financial cost account data, configuration database links;
Step S2, selects the corresponding table in data source storehouse;
Step S3, sets up and locally corresponds to object library;
Step S4, when setting up the income in data source storehouse, the source of houses, cost sequence, account corresponds to the field locally corresponding to object library;
Step S5, configuration data scheduler task, according to scheduler task, is extracted income, the source of houses, is become this TV station using scheduling engine Account data, corresponds to the related tax subject of enterprise income tax automatically account of finance and sales section's purpose data.
Further, in step 3, this adjustment at least includes basic data adjustment, income from sales adjustment and cost sequence When account adjustment.
Further, in step 3, also include specifying with reference to tax law, enterprise income tax key point is adjusted, bag Include asset item adjustment, Long-term Share Investment adjustment, loss of assets adjustment, preferential tax revenue adjustment, adjustment of covering deficit.
Further, step 4 further includes:
Account detailed data when automatically collecting income after gathering and arranging, the source of houses, sequence first, calculates tentatively deductible Item collects and collects with total income;
Collect that the assistance data Adjustable calculation including preferential policy goes out zero-rating income, exempt income, other are preferential The deductible item of policy and volume of covering deficit;
Enterprise income tax is calculated according to the enterprise income tax computing formula that tax law specifies and answers the amount of tax to be paid;
It is suitable for the tax rate according to answering the amount of tax to be paid to calculate current enterprise, the enterprise income tax finally calculating this making the final settlement should Tax, and enterprise income tax items key index.
Further, after step 4, also comprise the steps:
Traversal gather and arrange after income, the source of houses, cost sequence when account, adjustment item data, according to institute of default enterprise Obtain tax remittance and pay report declaration form template, travel through the default mark of template, read the corresponding data source code of mark, remittance summation meter The data source obtaining inserts the cell of corresponding mark, and declaration form is paid in the remittance forming enterprise income tax.
Further, after step 4, also comprise the steps:
Traversal gather and arrange after income, the source of houses, sequence when the data such as account, detail of covering deficit, the word of ergodic data Section, the data source of the default draft template of traversal indicates and cell polymeric rule, and the corresponding field initial value of corresponding data is inserted Or the value after calculating inserts formation and collects taxing draft.
For reaching above-mentioned purpose, the present invention also provides a kind of automatic accounting system of enterprise income tax, including:
Tax popular tourism sets up unit, the tax popular tourism relevant for setting up enterprise income tax;
Extract corresponding unit, for the tax subject configuration data peek rule set up, by data dispatch engine Technology extracts financial data and sales data automatically, and account of finance and sales section's purpose data are corresponded to corporate earning automatically The related tax subject of tax;
Adjustment unit, for the preferential item that specified according to tax law and artificial filter, is adjusted to the data extracting, enters one Step generates enterprise income tax subject balance table;
Enterprise income tax Accounting unit, calculates income number for automatically collecting sales data and sale adjustment data, and Collect the cost account book after adjustment, adjustment result of covering deficit and preferential tax revenue adjustment etc. again according to adjustment sales data to be formed Whole cost deducts number, deducts number according to income number and cost and calculates the applicable tax rate of enterprise that tax law specifies, calculates further Go out enterprise income tax tax liability.
Further, extract corresponding unit to further include:
Data source storehouse dispensing unit, for configuring the data source storehouse of marketing orientation data and financial cost account data, joins Put database link;
Select unit, for selecting the corresponding table in data source storehouse;
Locally correspond to object library and set up unit, locally correspond to object library for setting up, this locally corresponds to object library at least has Account when having the corresponding income sold in financial data, the source of houses and cost sequence;
Docking unit, arrives the field of locally corresponding object library for account when setting up the income in data source storehouse, the source of houses, cost sequence Corresponding;
Scheduling extracting unit, for configuration data scheduler task, according to scheduler task, is extracted using ETL scheduling engine and receives Enter, the source of houses, cost account book data, account of finance and sales section's purpose data are corresponded to the related tax of enterprise income tax automatically Business subject.
Further, this automatic accounting system also includes remittance and pays declaration form signal generating unit, gathers and arranged for traversal When rear income, the source of houses, cost sequence, the data such as account, adjustment item, converges according to default enterprise income tax and pays report declaration form template, The traversal default mark of template, reads COLID corresponding data source code, inserts correspondence collecting with calculated data source The cell of COLID, declaration form is paid in the remittance forming enterprise income tax.
Compared with prior art, a kind of automatic accounting method of enterprise income tax of the present invention and system, set up corporate earning The relevant tax popular tourism of tax, by configuring account of finance and tax subject transformation rule it is achieved that cross-platform income, room The collection of the data such as account when source, cost sequence, and provides convenient efficiently inquires about and adjustment in batches instrument, facilitates user quickly from being The data finding out the problem of there may be in the data such as account during the income collecting, the source of houses, the sequence of uniting is adjusted, and summarizes tax law rule The fixed assistance data adjustment relevant with enterprise income tax provides (asset item adjustment, Long-term Share Investment adjustment, loss of assets Adjustment, preferential tax revenue adjustment and the adjustment of covering deficit to first five year) typing entrance, enter with reference to own situation for enterprise Row checks adjustment it is ensured that the standardization that front year is checked of the accuracy of system acquisition data and enterprise and agility, and according to The enterprise income tax computing formula that default tax law specifies and the tax rate calculate finally respective tax liability and enterprise income tax Related each key index (tax bearing rate, rate of gross profit etc.), then template declared by default tax bureau regulation enterprise income tax, Automatically calculated data source and key index are inserted and declare template, form declaration form, and to declaration form calculating process Detailed data, according to forming taxing draft, is truly realized taxing automation.
Brief description
Fig. 1 is a kind of flow chart of steps of first preferred embodiment of automatic accounting method of enterprise income tax of the present invention;
Fig. 2 is the thin portion flow chart of step 102 in present pre-ferred embodiments;
Fig. 3 is the thin portion flow chart of step 104 in present pre-ferred embodiments;
Fig. 4 is the flow chart of steps of the automatic accounting method of enterprise income tax of the present invention one specific embodiment;
Fig. 5 is a kind of system architecture diagram of first preferred embodiment of automatic accounting system of enterprise income tax of the present invention;
Fig. 6 is the detail structure chart extracting corresponding unit 52 in present pre-ferred embodiments.
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 enterprise income tax of the present invention. As shown in figure 1, a kind of automatic accounting method of enterprise income tax of the present invention, comprise the steps:
Step 101, sets up the relevant tax popular tourism of enterprise income tax, mainly includes Course in English, Code of Account, number According to source (the collecting rule of corresponding account of finance), for example, the design charges under cost account, afforestation fees, public auxiliary construction take Deng data source sets up cost voucher to the rule that collects of cost account, and such as voucher number collects for design charges, user for XX-XX Can freely configure, including but not limited to increase, delete, change, inquire about.
Step 102, the tax subject configuration data peek rule to being set up), recall ETL (data dispatch engine) skill Art extracts financial data and sales data automatically, and account of finance and sales section's purpose data are corresponded to enterprise income tax automatically Related tax subject.For example, the decimation rule (peek rule) of data source storehouse here to object library can be configured to:During XX The m- XX time period, corresponding account of finance encodes in A10XX-A101XX scope, and between data source storehouse and object library field Corresponding.
Fig. 2 is the thin portion flow chart of step 102 in present pre-ferred embodiments.As shown in Fig. 2 step 102 is wrapped further Include:
Step S1, configuration marketing orientation (such as sales data) and the data source storehouse of financial (such as financial data), configure (database link here mainly comprises database address, keeper's account, administrator's password, connected mode to database link Deng);
Step S2, selects the corresponding table in data source storehouse, specifically, corresponding account of receipt, source of houses table in sales data, finance Account table during corresponding cost sequence in data;
Step S3, sets up and locally corresponds to object library, and this locally corresponds to object library and at least has the receipts in corresponding financial data Enter, the source of houses and account during cost sequence;
Step S4, when setting up the income in data source storehouse, the source of houses, cost sequence, account corresponds to the field locally corresponding to object library.
Step S5, configuration data scheduler task, according to scheduler task, extracts income, the source of houses, one-tenth using ETL scheduling engine The data such as this account, correspond to the related tax subject of enterprise income tax automatically account of finance and sales section's purpose data. Specifically, configuration pin (is directed to pin to financial system with the data scheduling duties of marketing system to locally corresponding object library first Sell the extraction to target database data of the present invention between of the data in the data source storehouse that data and cost account book data are set up and conversion times Business), fill in task essential information (such as task names, task remarks, affiliated tissue etc.), the scheduling frequency of configuration task is (as often My god, monthly, annual etc.), execute task after configuration, system is in backstage Automatic dispatching;System calls ETL (Extraction- Transformation-Loading) the above-mentioned configuration rule of analytics engine parsing, extracts income, the source of houses, cost account book Automatically correspond to the related tax subject of enterprise income tax etc. data.
Step 103, the preferential item according to tax law regulation and artificial filter, the number such as the income that extraction is come, the source of houses, cost According to being adjusted, generate enterprise income tax subject balance table further.Specifically, adjustment here at least includes basic data tune Account adjustment when the adjustment of whole, income from sales and cost sequence.It is preferred that in step 103, herein in connection with tax law regulation, to institute of enterprise Obtain the customhouse's key point to be adjusted, adjustment here includes asset item adjustment, Long-term Share Investment adjusts, loss of assets adjusts, Preferential tax revenue adjustment, adjustment of covering deficit (tune reversely adjusting first five year increases or adjusts and reduce item).In the specific embodiment of the invention In, adjustment item and preferential policy checked according to tax law regulation, system provides to include enterprise income tax and all adjust item and safeguards Interface, including basic data adjustment:Account adjustment when selling adjustment, sequence, and generate subject balance table;Assistance data adjusts:Assets Project adjustment, the adjustment of long-term equity, loss of assets adjustment, preferential tax revenue adjustment, adjustment of covering deficit (reversely first five year of adjustment Tune increase or adjust and reduce item), enterprise according to own situation, by system provider just efficiently batch modification instrument to extracting And collated enter tax section purpose income, the source of houses, sequence when the basic data data such as account manually adjusted, assistance data (inclusion preferential policy) carries out quick-searching, precisely finds out adjustable item and is adjusted it is ensured that the accuracy checked of basic data.
Step 104, collects sales data automatically and sale adjustment data (zero-rating and exempt income) calculates income number, Collect the cost account book after adjustment, adjustment result of covering deficit and preferential tax revenue adjustment etc. again according to adjustment sales data to be formed Whole cost deducts number, deducts number according to income number and cost and calculates the applicable tax rate of enterprise that tax law specifies, calculates further Go out enterprise income tax tax liability.
Fig. 3 is the thin portion flow chart of step 104 in present pre-ferred embodiments.Specifically, step 104 further include as Lower step:
Step S31, when automatically collecting income after gathering and arranging, the source of houses, sequence first, the detailed data such as account, calculates Tentatively deductible item collects and collects with total income;
Step S32, collect the assistance data Adjustable calculation including preferential policy go out zero-rating income, exempt income, The deductible item of other preferential policies and volume of covering deficit;
Step S33, calculates enterprise income tax according to the enterprise income tax computing formula that tax law specifies and answers the amount of tax to be paid;
Step S34, is suitable for the tax rate further according to answering the amount of tax to be paid to calculate current enterprise, finally calculates the enterprise of this making the final settlement Industry income tax tax liability, and enterprise income tax items key index (as rate of gross profit, tax bearing rate etc.).
Step 105, traversal gather and arrange after income, the source of houses, cost sequence when account, the adjustment data such as item, according to pre- If enterprise income tax converge pay report declaration form template, traversal the default mark of template (in present pre-ferred embodiments be row mark Know COLID), read COLID corresponding data source code, collecting the list inserting corresponding COLID with calculated data source First lattice, the remittance of formation enterprise income tax is paid declaration form and (is included converging paying and report master meter, each detail list deducting item, pin control table, each tune Account detail list etc. when whole item detail list, each sequence).
It is preferred that after step 105, also comprising the steps:
Traversal gather and arrange after income, the source of houses, sequence when the data such as account, detail of covering deficit, the word of ergodic data Section, the data source of the default draft template of traversal indicates and cell polymeric rule (is such as asked and collected, average, seek total number Deng), the value after the corresponding field initial value of corresponding data is inserted or calculated is inserted formation and is collected taxing draft, gathers when user clicks on During the value of conjunction cell, automatically read the corresponding detailed data of current cell, realize penetrating detail.
Fig. 4 is the flow chart of steps of the automatic accounting method of enterprise income tax of the present invention one specific embodiment.Specifically such as Under:
Tax popular tourism configures:Set up the relevant tax popular tourism of enterprise income tax, mainly include Course in English, section Mesh encodes, data source (the collecting rule of corresponding account of finance), and user can freely configure, and including but not limited to increase, delete Remove, change, inquire about.
Configuration decimation rule ETL, configures report form template, and parses ETL decimation rule, when extracting the source of houses, income, cost sequence The data such as account, and correspond to tax subject.Specifically, disposition data source storehouse first, including sales data, financial cost account number According to filling in the information such as link, the account in data source storehouse;And the corresponding table in disposition data source storehouse, the corresponding account of receipt of marketing system, Source of houses table, account table during financial system corresponding cost sequence;Set up object library, account when corresponding income, the source of houses, cost sequence;Set up number Field according to account when the income in source storehouse, the source of houses, cost sequence to object library corresponds to;Configuration schedules task, fills in task essential information (such as task names, task remarks, affiliated tissue etc.), the scheduling frequency (as daily, monthly, annual etc.) of configuration task, configuration Execute task afterwards, system is in backstage Automatic dispatching;Call ETL analytics engine parsing configuration above rule, extract income, room The data such as source, cost account book.
Item and preferential policy are adjusted according to checking of tax law regulation, system offer is included enterprise income tax and all adjusted Xiang Wei Shield interface, including basic data adjustment:Account adjustment when selling adjustment, sequence, and generate subject balance table;Assistance data adjusts:Money The adjustment of product project, the adjustment of long-term equity, loss of assets adjustment, preferential tax revenue adjustment, adjustment of covering deficit (reversely adjust the first five years The tune of degree increases or adjusts and reduce item), enterprise according to own situation, by system provider just efficiently batch modification instrument to decimated Come and collated enter tax section purpose income, the source of houses, sequence when the basic data data such as account manually adjusted.Assistance data (inclusion preferential policy) carries out quick-searching, precisely finds out adjustable item and is adjusted it is ensured that the accuracy checked of basic data.
Generate enterprise income tax and pay clearly form.Tax staff's click generates remittance and pays report, clicks on and confirms, system is automatically first certainly When the dynamic income collecting after gathering and arranging, the source of houses, sequence, the detailed data such as account calculates tentatively deductible item and collects and always receive Enter to collect, then the assistance data Adjustable calculation collecting including preferential policy goes out zero-rating income, exempt income, other are preferential The deductible item of policy and volume of covering deficit, further calculate enterprise according to the enterprise income tax computing formula that tax law specifies Income tax answers the amount of tax to be paid, is suitable for the tax rate further according to answering the amount of tax to be paid to calculate current enterprise, finally calculates the institute of enterprise of this making the final settlement Obtain tax tax liability, and enterprise income tax items key index (as rate of gross profit, tax bearing rate etc.).System traversal gathers and arranges The data such as account, adjustment item when income later, the source of houses, cost sequence, the enterprise income tax according to systemic presupposition is converged and is paid report and declare Table template, travels through the default COLID of template, reads COLID corresponding data source code, collecting and calculated data source Insert the cell of corresponding COLID, the remittance of formation enterprise income tax is paid declaration form and (included converging and pay report master meter, respectively deduct item Account detail list etc. when detail list, pin control table, each adjustment item detail list, each sequence).
Generate enterprise income tax taxing draft.System traversal gather and arrange after income, the source of houses, sequence when account, make up The data such as loss detail, the field of ergodic data, the data source of the default draft template of traversal indicates with cell polymeric rule (such as Ask and collect, average, seek total number etc.), the value after the corresponding field initial value of corresponding data is inserted or calculated is inserted and is formed Collect taxing draft, when user clicks on the value of polymerized unit lattice, automatically read the corresponding detailed data of current cell, realize Penetrate detail.
Fig. 5 is a kind of system architecture diagram of first preferred embodiment of automatic accounting system of enterprise income tax of the present invention. As shown in figure 5, a kind of automatic accounting system of enterprise income tax of the present invention, including:Tax popular tourism is set up unit 51, is extracted Declaration form signal generating unit 55 is paid in corresponding unit 52, adjustment unit 53, enterprise income tax Accounting unit 54 and remittance.
Tax popular tourism sets up unit 51, the tax popular tourism relevant for setting up enterprise income tax, main includes Course in English, Code of Account, data source (corresponding account of finance collect rule), user can freely configure, including but not office It is limited to increase, delete, change, inquiring about.
Extract corresponding unit 52, for the tax subject configuration data peek rule set up, recalling ETL (data Scheduling engine) technology extracts financial data and sales data automatically, account of finance and sales section's purpose data corresponded to automatically To the related tax subject of enterprise income tax.For example, the decimation rule (peek rule) of data source storehouse here to object library can It is configured to:M- XX time period during XX, corresponding account of finance encodes in A10XX-A101XX scope, and data source storehouse and target Correspondence between the field of storehouse etc..
Fig. 6 is the detail structure chart extracting corresponding unit 52 in present pre-ferred embodiments.As shown in fig. 6, extract corresponding to Unit 52 further includes:
Data source storehouse dispensing unit 520, for configuring marketing orientation (such as sales data) and finance (for example financial number According to) data source storehouse, (database link here mainly comprises database address, keeper's account, pipe for configuration database link Reason person's password, connected mode etc.);
Select unit 521, for selecting the corresponding table in data source storehouse, specifically, corresponding account of receipt, room in marketing system Source table, account table during corresponding cost sequence in financial system;
Locally correspond to object library and set up unit 522, locally correspond to object library for setting up, this locally corresponds to object library at least Account when there is income in corresponding marketing system, the source of houses and cost sequence;
Docking unit 523, arrives local corresponding object library for account when setting up the income in data source storehouse, the source of houses, cost sequence Field corresponds to.
Scheduling extracting unit 524, for configuration data scheduler task, according to scheduler task, is extracted using ETL scheduling engine The data such as income, the source of houses, cost account book, correspond to enterprise income tax automatically account of finance and sales section's purpose data related Tax subject.Specifically, scheduling extracting unit 524 first configuration pin to financial system with marketing system to locally corresponding target (data in data source storehouse being directed to sales data and the foundation of cost account book data is to target of the present invention for the data scheduling duties in storehouse Extraction between database data and convert task), fill in task essential information (such as task names, task remarks, affiliated tissue etc.), The scheduling frequency (as daily, monthly, annual etc.) of configuration task, executes task after configuration, system is in backstage Automatic dispatching;System Call the above-mentioned configuration rule of ETL (Extraction-Transformation-Loading) analytics engine parsing, extract The data such as income, the source of houses, cost account book correspond to the related tax subject of enterprise income tax automatically.
Adjustment unit 53, for the preferential item that specified according to tax law and artificial filter, the income that extraction is come, the source of houses, The data such as cost are adjusted, and generate enterprise income tax subject balance table further.Specifically, adjustment here at least includes base Account adjustment when plinth data point reuse, income from sales adjustment and cost sequence.It is preferred that adjustment unit 53, herein in connection with tax law regulation, right Enterprise income tax key point is adjusted, and adjustment here includes asset item adjustment, Long-term Share Investment adjustment, loss of assets Adjustment, preferential tax revenue adjustment, adjustment of covering deficit (tune reversely adjusting first five year increases or adjusts and reduce item).Specifically real in the present invention Apply in example, adjustment item and preferential policy checked according to tax law regulation, system provides to be included enterprise income tax and all adjust item Maintenance interface, including basic data adjustment:Account adjustment when selling adjustment, sequence, and generate subject balance table;Assistance data adjusts: Asset item adjustment, the adjustment of long-term equity, loss of assets adjustment, preferential tax revenue adjustment, adjustment of covering deficit (reversely adjust first five The tune in year increases or adjusts and reduce item), enterprise according to own situation, by system provider just efficiently batch modification instrument to extraction Come over and collated enter tax section purpose income, the source of houses, sequence when the basic data data such as account manually adjusted, supplementary number Carry out quick-searching according to (inclusion preferential policy), precisely find out adjustable item be adjusted it is ensured that basic data check accurate Property.
Enterprise income tax Accounting unit 54, for automatically collecting sales data and selling adjustment data (zero-rating and tax-free Income) calculate income number, the cost account book after adjustment, cover deficit adjustment result and tax are collected again according to adjustment sales data Receive preferential adjustment etc. and form ultimate cost deduction number, deducting number according to income number and cost, to calculate the enterprise that tax law specify suitable With the tax rate, calculate enterprise income tax tax liability further.Specifically, enterprise income tax Accounting unit automatically collects first and adopts The detailed data such as account when the income after collecting and arranging, the source of houses, sequence, calculates tentatively deductible item and collects and collect with total income; Then collect the assistance data Adjustable calculation including preferential policy and go out zero-rating income, exempt income, other preferential policies Deductible item and volume of covering deficit;Then, enterprise income tax is calculated according to the enterprise income tax computing formula that tax law specifies Answer the amount of tax to be paid;Finally further according to answering the amount of tax to be paid to calculate the applicable tax rate of current enterprise, finally calculate the institute of enterprise of this making the final settlement Obtain tax tax liability, and enterprise income tax items key index (as rate of gross profit, tax bearing rate etc.).
Declaration form signal generating unit 55 is paid in remittance, traversal gather and arrange after income, the source of houses, cost sequence when account, adjustment item Etc. data, converge according to default enterprise income tax and pay report declaration form template, (present invention is preferably real for the traversal default mark of template Apply in example be row mark COLID), read COLID corresponding data source code, collect with calculated data source insert right Answer the cell of COLID, formed enterprise income tax remittance pay declaration form (include converging pay report master meter, the detail list of each deduction item, Account detail list etc. when pin control table, each adjustment item detail list, each sequence).
It is preferred that the automatic accounting system of the enterprise income tax of the present invention also includes:
Taxing draft signal generating unit, for traversal gather and arrange after income, the source of houses, sequence when account, cover deficit bright The data such as thin, the field of ergodic data, the data source of the default draft template of traversal indicates and cell polymeric rule (such as asks remittance Always, average, seek total number etc.), the value after the corresponding field initial value of corresponding data is inserted or calculated is inserted formation and is collected Taxing draft, when user clicks on the value of polymerized unit lattice, automatically reads the corresponding detailed data of current cell, realizes penetrating Detailed.
In sum, a kind of automatic accounting method of enterprise income tax of the present invention and system, set up enterprise income tax relevant Tax popular tourism, by configuring account of finance with tax subject transformation rule it is achieved that cross-platform income, the source of houses, becoming The collection of the data such as account during this sequence, and provides convenient efficiently inquires about and adjustment in batches instrument, facilitates user quickly to adopt from system The data finding out the problem of there may be in the data such as account when the income that collects, the source of houses, sequence is adjusted, and summarizes tax law regulation The assistance data adjustment relevant with enterprise income tax provides (asset item adjustment, Long-term Share Investment adjustment, loss of assets tune Whole, preferential tax revenue adjustment and the adjustment of covering deficit to first five year) typing entrance, carry out with reference to own situation for enterprise Check adjustment it is ensured that the standardization that front year is checked of the accuracy of system acquisition data and enterprise and agility, and according to pre- If the enterprise income tax computing formula that specifies of tax law and the tax rate calculate finally respective tax liability and enterprise income tax phase The each key index (tax bearing rate, rate of gross profit etc.) closing, then template declared by default tax bureau regulation enterprise income tax, oneself Dynamic insert calculated data source and key index declares template, forms declaration form, and bright to declaration form calculating process Count accurately according to according to forming taxing draft, be truly realized taxing automation.
Compared with prior art, the invention has the advantages that:
(1) tax popular tourism and the ETL scheduling engine technology of the present invention, the not homology that achievable enterprise is applied are passed through Financial data in system platform is to systemic presupposition or enterprise custom-configure and the tax subject that enterprise income tax is related between Automatic collection docking, the slitless connection of cross-platform data and automatic data collection, save enterprise's enterprise income tax and declare More than half workload in work.
(2) query facility being provided by the present invention and the basic data adjusting module of batch modification tool group synthesis, can To rapidly find out the financial data that there may be problem in system automatic data collection, and these problem numbers of modification of energy more convenient and quicker According to accuracy that is efficient and ensure that data of paying taxes.
(3) the enterprise income tax auxiliary adjustment item summarizing out by the present invention (includes asset item adjustment, long-term equity Investment adjustment, loss of assets adjustment, preferential tax revenue adjustment etc.), enumerate enterprise income tax all of enterprise own situation individual character The standard adjustment system changed, and automatically can review the account data in former years upwards, provide the account data to former years to carry out reversely Adjust and increase or adjust and reduce function, and to adjustment action in addition rule control (as reverse adjustment can only to front year non-leveling (adjustable remaining sum Be not zero → i.e. account be located done in year toning increase adjust and reduce action)), the feelings solving time span length of standardized platform Under condition, shortage of data may also greatly reduce the difficulty checked it is ensured that answering the accuracy of computation of tax amount.
(4) pass through enterprise income tax tax computation rule and the tax rate that in the present invention, built-in tax law specifies, a key is counted automatically Calculate tax liability and the key index such as rate of gross profit, tax bearing rate of enterprise income tax tax, precise and high efficiency and can be simple and clear be High-rise offer tax management and control foundation.
(5) template is declared by default tax bureau enterprise income tax, automatically will calculate enterprise income tax return Data source that middle needs are inserted simultaneously is automatically filled in declaration form, and the key realizing declaring front taxing work generates, and saves time and saves worry.
(6) automatically the taxing data genaration arranging out is currently taxed draft, and provide and penetrate detailed functions, realize tax The foundation of paying taxes of business account, really has something to base on, reduces tax risk.
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 enterprise income tax, comprises the steps:
Step one, sets up the relevant tax popular tourism of enterprise income tax;
Step 2, to the tax subject configuration data peek rule set up, extracts wealth automatically by data dispatch engine technique Business data and sales data, correspond to the related tax section of enterprise income tax automatically account of finance and sales section's purpose data Mesh;
Step 3, the preferential item according to tax law regulation and artificial filter, are adjusted to the data extracting, and generate enterprise further Income tax subject balance table;
Step 4, collects sales data automatically and sale adjustment data calculates income number, and is converged according to adjustment sales data again Cost account book after total adjustment, adjustment result of covering deficit and preferential tax revenue adjustment etc. form ultimate cost deduction number, according to receipts Enter number and cost is deducted number and calculated the applicable tax rate of enterprise that tax law specifies, calculate enterprise income tax further taxable Volume.
2. as claimed in claim 1 a kind of automatic accounting method of enterprise income tax it is characterised in that step 2 is wrapped further Include:
Step S1, the data source storehouse of configuration marketing orientation data and financial cost account data, configuration database links;
Step S2, selects the corresponding table in data source storehouse;
Step S3, sets up and locally corresponds to object library;
Step S4, when setting up the income in data source storehouse, the source of houses, cost sequence, account corresponds to the field locally corresponding to object library;
Step S5, configuration data scheduler task, according to scheduler task, extracts income, the source of houses, cost account book number using scheduling engine According to account of finance and sales section's purpose data are corresponded to the related tax subject of enterprise income tax automatically.
3. as claimed in claim 2 a kind of enterprise income tax automatic accounting method it is characterised in that:In step 3, should Adjustment at least includes account adjustment when basic data adjustment, income from sales adjustment and cost sequence.
4. as claimed in claim 3 a kind of enterprise income tax automatic accounting method it is characterised in that:In step 3, also Including with reference to tax law regulation, enterprise income tax key point is adjusted, adjusts including asset item adjustment, Long-term Share Investment Whole, loss of assets adjusts, preferential tax revenue adjusts, adjustment of covering deficit.
5. as claimed in claim 4 a kind of automatic accounting method of enterprise income tax it is characterised in that step 4 is wrapped further Include:
Account detailed data when automatically collecting income after gathering and arranging, the source of houses, sequence first, calculates tentatively deductible Xiang Hui Summation total income collects;
Collect the assistance data Adjustable calculation including preferential policy and go out zero-rating income, exempt income, other preferential policies Deductible item and volume of covering deficit;
Enterprise income tax is calculated according to the enterprise income tax computing formula that tax law specifies and answers the amount of tax to be paid;
It is suitable for the tax rate according to answering the amount of tax to be paid to calculate current enterprise, the enterprise income tax finally calculating this making the final settlement is taxable Volume, and enterprise income tax items key index.
6. as claimed in claim 5 a kind of automatic accounting method of enterprise income tax it is characterised in that after step 4, also Comprise the steps:
Traversal gather and arrange after income, the source of houses, cost sequence when account, adjustment item data, according to default enterprise income tax Report declaration form template is paid in remittance, travels through the default mark of template, reads and identifies corresponding data source code, collecting and calculate To data source insert the cell of corresponding mark, declaration form is paid in the remittance forming enterprise income tax.
7. as claimed in claim 6 a kind of automatic accounting method of enterprise income tax it is characterised in that after step 4, also Comprise the steps:
Traversal gather and arrange after income, the source of houses, sequence when the data such as account, detail of covering deficit, the field of ergodic data, time The data source going through default draft template indicates and cell polymeric rule, the corresponding field initial value of corresponding data is inserted or calculates Value afterwards is inserted formation and is collected taxing draft.
8. the automatic accounting system of a kind of enterprise income tax, including:
Tax popular tourism sets up unit, the tax popular tourism relevant for setting up enterprise income tax;
Extract corresponding unit, for the tax subject configuration data peek rule set up, by data dispatch engine technique Automatically extract financial data and sales data, account of finance and sales section's purpose data are corresponded to enterprise income tax phase automatically The tax subject closing;
Adjustment unit, for the preferential item that specified according to tax law and artificial filter, is adjusted to the data extracting, gives birth to further Become enterprise income tax subject balance table;
Enterprise income tax Accounting unit, calculates income number for automatically collecting sales data and sale adjustment data, and according to Adjustment sales data collects the cost account book after adjustment, adjustment result of covering deficit and preferential tax revenue adjustment etc. again and is formed finally to become This deduction number, deducts number according to income number and cost and calculates the applicable tax rate of enterprise that tax law specifies, calculate enterprise further Industry income tax tax liability.
9. a kind of automatic accounting system of enterprise income tax enters it is characterised in that extracting corresponding unit as claimed in claim 8 One step includes:
Data source storehouse dispensing unit, for configuring the data source storehouse of marketing orientation data and financial cost account data, configures number According to storehouse link;
Select unit, for selecting the corresponding table in data source storehouse;
Locally correspond to object library set up unit, for set up locally correspond to object library, this locally correspond to object library at least have right Account when should sell income in financial data, the source of houses and cost sequence;
Docking unit, arrives the field pair of locally corresponding object library for account when setting up the income in data source storehouse, the source of houses, cost sequence Should;
Scheduling extracting unit, for configuration data scheduler task, according to scheduler task, extracts income, room using ETL scheduling engine Source, cost account book data, correspond to the related tax section of enterprise income tax automatically account of finance and sales section's purpose data Mesh.
10. as claimed in claim 8 a kind of enterprise income tax automatic accounting system it is characterised in that:This automatic accounting system System also includes remittance and pays declaration form signal generating unit, account, adjustment when income after gathering and arrange for traversal, the source of houses, cost sequence The data such as item, converge according to default enterprise income tax and pay report declaration form template, travel through the default mark of template, read COLID Corresponding data source code, collecting the cell inserting corresponding COLID with calculated data source, forms enterprise income tax Remittance pay declaration form.
CN201610810538.8A 2016-09-08 2016-09-08 Automatic check computation method and system of corporate income tax Pending CN106447478A (en)

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