CN107203932A - Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory - Google Patents
Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory Download PDFInfo
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Abstract
The present invention relates to tax administration field, disclose and a kind of generate advance payment and pay taxes the method and apparatus of abnormity early warning inventory, this method includes selection early warning numerical procedure, the early warning numerical procedure include being used for screening advance payment pay taxes abnormal enterprise warning index and it is selected during in warning index standard value；Advance payment according to Enterprise Application pays taxes data on calculating warning index actual value of each enterprise within the selected period automatically；The warning index actual value calculated is compared with the warning index standard value in the selected period；And automatically generate early warning inventory according to comparative result.The present invention can reduce the working strength of tax staff, improve the operating efficiency of tax staff.
Description
Technical field
The present invention relates to tax administration field, in particular it relates to which a kind of generation advance payment is paid taxes, abnormity early warning is clear
The method and apparatus of volume.
Background technology
At present, tax staff is in accordance with enterprise Shen when abnormal enterprise of paying taxes advance payment screens
Relevant report item in the main table of advance payment tax return and its subordinate list and enterprise financial report of report is come
The tax declaration data of manual calculations enterprise, and and then judge that whether abnormal the advance payment of enterprise pays taxes manually.
Therefore, the working strength of tax staff is very high, but operating efficiency is very low.
The content of the invention
Generate advance payment it is an object of the invention to provide a kind of and pay taxes the method and apparatus of abnormity early warning inventory, its
The working strength of tax staff can be reduced, the operating efficiency of tax staff is improved.
To achieve these goals, the present invention provides a kind of method that abnormity early warning inventory is paid taxes in generation advance payment,
This method includes selection early warning numerical procedure, and the early warning numerical procedure includes paying taxes different for screening advance payment
Chang Qiye warning index and warning index standard value in selected period；Advance payment according to Enterprise Application is paid taxes
Data calculate warning index actual value of each enterprise within the selected period automatically；By what is calculated
Warning index actual value is compared with the warning index standard value in the selected period；And according to than
Relatively result automatically generates early warning inventory.
The present invention also provides the device that abnormity early warning inventory is paid taxes in a kind of generation advance payment, and the device includes：Choosing
Module is selected, for selecting early warning numerical procedure, the early warning numerical procedure includes paying taxes for screening advance payment
The warning index of abnormal enterprise and warning index standard value in selected period；Computing module, for according to enterprise
The advance payment that industry is declared pays taxes data on calculating warning index of each enterprise within the selected period automatically
Actual value；Comparison module, for the warning index actual value that will be calculated with it is pre- in the selected period
Alert indicators standard value is compared；And early warning inventory generation module, for being given birth to automatically according to comparative result
Into early warning inventory.
By above-mentioned technical proposal, because the method according to the invention and device can select to include for sieving
Select advance payment pay taxes abnormal enterprise warning index and it is selected during in the early warning of warning index standard value calculate
Scheme, the advance payment according to Enterprise Application pay taxes data on calculating each enterprise automatically within the selected period
Warning index actual value, the warning index actual value calculated referred to the early warning in the selected period
Mark standard value be compared and and then automatically generate early warning inventory according to comparative result, therefore it can be reduced
The working strength of tax staff, improves the operating efficiency of tax staff.
Other features and advantages of the present invention will be described in detail in subsequent embodiment part.
Brief description of the drawings
Accompanying drawing is, for providing a further understanding of the present invention, and to constitute a part for specification, with
Following embodiment is used to explain the present invention together, but is not construed as limiting the invention.
In accompanying drawing：
Fig. 1 is the method for abnormity early warning inventory of being paid taxes according to the generation advance payment of one embodiment of the present invention
Flow chart；
Fig. 2 is the illustrative diagram being configured to warning index；
Fig. 3 is the illustrative diagram being configured to warning index standard value；
Fig. 4 is the illustrative diagram being configured to early warning numerical procedure；
Fig. 5 is the schematic diagram of generated early warning inventory；
Fig. 6 is the device of abnormity early warning inventory of being paid taxes according to the generation advance payment of one embodiment of the present invention
Block diagram；And
Fig. 7 is the device of abnormity early warning inventory of being paid taxes according to the generation advance payment of a further embodiment of this invention
Block diagram.
Embodiment
The embodiment of the present invention is described in detail below in conjunction with accompanying drawing.It should be appreciated that
Embodiment described herein is merely to illustrate and explain the present invention, and is not intended to limit the invention.
The present invention provides a kind of method that abnormity early warning inventory is paid taxes in generation advance payment, as shown in figure 1, the party
Method can include step S1 to S4.It is described in detail below.
Step S1, selection early warning numerical procedure, the early warning numerical procedure include being used for screening pre- pay
The warning index and warning index standard value in selected period of tax exception enterprise.
Wherein, warning index is the project abnormal for illustrating corporate tax.Warning index can come from tax
The advance payment early warning policy document of office's issue, the policy document can include following three kinds：(1) by provincial tax
The advance payment early warning policy document of office's issue；(2) city-level tax office is according to the characteristics of this city, and in provincial tax, office is sent out
The policy document for the suitable this city formulated on the basis of the policy document of cloth；(3) district is according to the individual of local area
Propertyization requirement, this suitable district independently determined on the basis of the policy document of provincial, and municipal level tax office issue
Policy document.
For example, the warning index being related in early warning numerical procedure can include：Operating income compatibility,
Total profit compatibility, the abnormal variation of gross profit margin on sales season, the actual profit volume coefficient of variation, cost of opeation
Changed extremely with rate season, administration fee rate season changes extremely, advanced dxpenses are abnormal, Write-downs is damaged
Lose abnormal, program of real estate enterprise and declare exception, value-added tax income and income tax income compatibility, etc..Example
Such as, the value that gross profit margin on sales season changes extremely can sell for current season gross profit margin on sales with preceding quarter
The difference of rate of gross profit.
In addition, in a preferred embodiment of the method according to the invention, the early warning numerical procedure
One or more warning indexs can be included, namely the method according to the invention can be referred to by multiple early warning
Target combination is paid taxes abnormal enterprise to screen advance payment, in plurality of warning index two-by-two warning index it
Between relation can be " and " or "or".For example, can be by operating income compatibility
Combine and paid taxes abnormal enterprise to screen advance payment with total profit compatibility the two warning indexs, and
So that the relation between operating income compatibility and total profit compatibility the two warning indexs is " simultaneously
And ".
In addition, in the another preferred embodiment of the method according to the invention, warning index can be with
It is detailed including the early warning two-by-two in the detailed index of one or more early warning, and the detailed index of the multiple early warning
Relation between index can for " and " or "or".Early warning detail index is also to be used to describe
Advance payment is paid taxes the project of abnormal enterprise.Moreover, early warning detail index can pay taxes with the advance payment of Enterprise Application
The main table of declaration form and its one or more of subordinate list and financial statement report item are associated, thus
The reality of the detailed index of the early warning can be calculated automatically according to the report item in subsequent step S2
Value, and then calculate corresponding warning index actual value.
In addition, after it have selected early warning numerical procedure in step sl, the method according to the invention is also
It can include：Warning index in selected early warning numerical procedure is modified or deleted, Huo Zhexiang
New warning index is added in selected early warning numerical procedure.Fig. 2 is shown to be set to warning index
The schematic diagram put, wherein, the staple of warning index include coding, title, remarks, implied terms,
Standard Value Types, professional standard value, formula, formula explanation etc..Wherein, " remarks " are that early warning is referred to
Target is stated in detail；" implied terms " is warning index standard value and the early warning calculated in following steps S2
The acquiescence comparison condition of index actual value；" standard Value Types " include the amount of money, percentage, integer etc.,
Show Styles for defining warning index standard value；" professional standard value " is to be used to distinguish warning index
With the presence or absence of industry average value；" formula " is the access rule and public affairs for setting warning index
Formula is defined.
If in addition, in early warning numerical procedure, the attribute of warning index is set to " not as screening bar
Part ", then the warning index only to enterprise provide advance payment pay taxes abnormity early warning notify when make as display
With；If the attribute of warning index to be set to " as screening conditions ", need to set the warning index
Calculation formula in order to the actual value of the warning index can be calculated in following steps S2.
In addition, after it have selected early warning numerical procedure in step sl, the method according to the invention is also
It can include：Warning index standard value is modified, add, preserved.Fig. 3 is shown to early warning
The schematic diagram that indicators standard value is configured, wherein, the staple that warning index standard value is included has " bright
Microdactylia mark ", " condition ", " default value/standard value ", " being shown during enterprise's examination ", wherein：" detailed index "
It is subordinate's index of warning index, a warning index can include the detailed index of multiple early warning；" condition "
It is the comparison relation for defining warning index actual value and warning index standard value；" default value/standard value "
It is for distinguishing the whether abnormal benchmark index of enterprise；" being shown during enterprise's examination " is for distinguishing early warning
Index is screening index or as just description indexes.
In addition, after it have selected early warning numerical procedure in step sl, the method according to the invention is also
It can include：Selected early warning numerical procedure is modified or deleted, or newly-built new early warning meter
Calculation scheme.Fig. 4 shows the schematic diagram being configured to selected early warning numerical procedure.Such as Fig. 4 institutes
Show, early warning numerical procedure except including relation between warning index, warning index, warning index standard value,
During selected, between the detailed index of early warning outside the key element such as relation, the detailed indicators standard value of early warning, it can also wrap
Include the plan key element such as execution time and task type.Plan the execution time and task type will be hereinafter detailed
Thin description.
Step S2, the advance payment according to Enterprise Application pay taxes data on calculating each enterprise automatically in the choosing
Warning index actual value in periodically.
Wherein, advance payment pay taxes data source in Enterprise Application the main table of advance payment tax return and its subordinate list with
And financial statement.Advance payment tax return can be enterprise income tax advance payment tax return and other tax category
Tax return.
By taking the actual profit volume coefficient of variation as an example, the warning index is ratio indicator, and its calculation formula is：
Wherein, xiCan be from " the actual profit volume " in the main table of the i-th season enterprise income tax advance payment declaration form
This report item is obtained；X is the average value of the actual profit volume in n season.Actual profit volume makes a variation
Coefficient is bigger, illustrates that the actual profit volume difference degree of enterprise taxpayer's various quarters is bigger.
In addition, the accounting system that the enterprise of different industries property is applicable can be different, therefore, certainly
Dynamic each enterprise that calculates is when selecting the warning index actual value in period, and used financial statement institute is right
The data answered would also vary from.By taking season gross profit margin on sales as an example, the accounting system of enterprise taxpayer is not
Together, the value of each parameter in the calculation formula of season gross profit margin on sales is also different, wherein：
Accounting standard gross profit margin on sales is by (row " operating income " of accounting standard quarterly profit table the 1st is originally
Year amount of money-accounting standard quarterly profit table the 2nd row " running cost " this year amount of money)/accounting standard season
Obtained by the ratio of profit flow table the 1st row " operating income " this year amount of money；
Small enterprise's accounting standard gross profit margin on sales is by (the row of small enterprise's accounting standard quarterly profit table the 1st " battalion
Industry is taken in " this year accumulating sum-row " running cost " of small enterprise's accounting standard quarterly profit table the 2nd is originally
Year accumulating sum)/row " operating income " this year accumulating sum of small enterprise's accounting standard quarterly profit table the 1st
Ratio obtained by；And
Accounting system gross profit margin on sales is by (accounting system season the 1st row " main business income " of profit and loss statement
Row " main business cost " this year accumulative total of this year accumulative total-accounting system season profit and loss statement the 2nd)/meeting
Meter system season profit and loss statement the 1st row " main business income " this year accumulative total ratio obtained by.
Step S3, by the warning index mark in the warning index actual value calculated and the selected period
Quasi- value is compared.
Wherein, the value of the warning index standard value can be based on advance payment warning index industry average
Value, the advance payment warning index industry average value is the main table of advance payment tax return reported according to enterprise
And its average value that subordinate list comes out according to industry statistic.Industry mentioned here refers to be engaged in national economy
The organization structure of the operating unit or individual of connatural production or other economic societies.The sector is put down
The unified benchmark that the value of equal standard value can be issued based on the provincial national taxation bureau.Certainly, the early warning
The value of indicators standard value is also based on the advance payment warning index standard value that each district is independently defined.
In addition, the difference according to warning index, the warning index actual value calculated and the selected period
The comparison of interior warning index standard value can be more than, be more than or equal to, being less than, being less than or equal to,
Be equal to, be not equal to, etc..Referred to the early warning that the early warning numerical procedure selected in step S1 includes
Exemplified by mark is the actual profit volume coefficient of variation, it is assumed that industry average profit volume coefficient of variation standard value is 15%,
And the profit margin of 4 straight quarters of certain enterprise calculated according to average profit volume coefficient of variation calculation formula becomes
Different coefficient value is 18%, and this illustrates the actual profit volume difference degree of enterprise actual profit average than industry
Volume difference degree is also big, i.e., the change degree of fluctuation of the actual profit volume in the enterprise continuous 4 season is high
In the average level of enterprise of the same trade, therefore the enterprise will be included in early warning inventory in step s 4.
For another example the warning index that the early warning numerical procedure that hypothesis is selected in step sl includes is battalion
Industry takes in compatibility and total profit compatibility and in the early warning numerical procedure by the two warning indexs
Between relation be set to " and ", then in step S3, the enterprise calculated automatically can be done business
Income compatibility actual value is compared with operating income compatibility standard value (such as 10,000 yuan), incite somebody to action oneself
The dynamic gross profits of enterprises compatibility actual value calculated and total profit compatibility standard value (such as 5000
Member) it is compared.So, in follow-up step S4, it is possible to which the business calculated automatically is received
Enter compatibility actual value less than 10,000 yuan and enterprise of the total profit compatibility actual value less than 5000 yuan receives
Enter in early warning inventory.
In addition, the abnormal enterprise that is used to describing during selected paying taxes to the advance payment in which period screens,
It can be some monthly, some season, some year etc., for example, to the screening third quarter in this year
Advance payment is paid taxes abnormal enterprise in degree, then is exactly the third season in this year during selecting.
Step S4, foundation comparative result automatically generate early warning inventory.The method according to the invention is generated
Early warning inventory example please as shown in Figure 5.Certainly, the method according to the invention can also be to being generated
Early warning inventory in early warning object (namely enterprise) enter edlin, such as increase, modification, delete.
So far, the method according to the invention has just been automatically performed the generation of early warning inventory, substantially reduces tax
The labor intensity of business personnel, improves the operating efficiency of tax staff.
Preferably, the early warning numerical procedure can also include the plan execution time, then according to the present invention's
Method can also include；After the early warning numerical procedure is selected, the monitoring plan execution time is
It is no to reach.So, when reaching the plan execution time, the method according to the invention just can be automatic
Start to perform above-mentioned step S2-S4, therefore, the method according to the invention can not only reduce tax people
The working strength of member, the operating efficiency for improving tax staff, but also computer resource can be made full use of.
For example, in view of advance payment tax declaration data are huge, the execution time can be intended in early warning numerical procedure
Computer load not high night or other times are set to, tax staff daytime was not both being interfered with so just
Normal vocational work, can greatly improve the formation efficiency of early warning inventory again.
Preferably, in the case where some enterprises need not be by early warning, the method according to the invention can be with
Including obtain need not by enterprise's list of early warning, and：Paid taxes data in the advance payment according to Enterprise Application
To calculate automatically during warning index actual value of each enterprise within the selected period, ignoring need not quilt
Enterprise's list of early warning；Or after early warning inventory is automatically generated according to comparative result, from what is generated
Being rejected in early warning inventory need not be by enterprise's list of early warning.Wherein, it is not necessary to by enterprise's list of early warning
The file (e.g., XML, EXCEL etc.) with set form can be obtained from.
In the another preferred embodiment of the method according to the invention, the early warning numerical procedure can be with
Including task type.The task type can include risk reminding task and early warning task, wherein, to wind
When dangerous reminding task is handled, tax staff can pass through the modes such as phone, mail, short message, wechat
Warning information is sent to early warning object (namely by enterprise of early warning), is paid taxes so as to be reminded to early warning object
Be present which advance payment tax declaration risk in people, and handle in time；When handling early warning task, the tax
Personnel carry out housekeeping on the desk, and fill in the situation for paying arrears the corporate earning amount of tax to be paid and Late Payment Fee.
In the another preferred embodiment of the method according to the invention, early warning is being selected in step sl
After numerical procedure, the method according to the invention can also include selected early warning numerical procedure being put into
In concurrent buffer, and when the quantity of the concurrent early warning numerical procedure in the concurrent buffer reach it is pre-
When determining threshold value, the early warning numerical procedure then selected is put into queuing buffer and ranked.So,
When there is multiple early warning numerical procedures to be chosen, it becomes possible to these early warning calculating sides in concurrent buffer
Case enters row buffering, and when the quantity of the concurrent early warning numerical procedure buffered reaches predetermined threshold, in row
It is ranked in team's buffer.Moreover, when some early warning numerical procedure in concurrent buffer is performed
After completion, resource is released, and file leader's early warning numerical procedure in queuing buffer is pushed to simultaneously successively
Send out in buffer.
Preferably, queuing buffer is according to the height of priority is different and queuing duration both factors are to this
Early warning numerical procedure in queuing buffer is ranked, and the rule of queuing is：It is first according to preferential grading
Row is queued up, and before the high queuing of priority level, the early warning numerical procedure of equal priority first takes according to arriving first
Business, arrive afterwards after the principle that services queue up；Queuing duration exceedes the pre- of the scheduled time (such as 10 minutes)
It is alert that numerical procedure is optimal first carries out.In addition, the queueing form described in the method according to the invention is using non-
The mode of interrupt priority, namely must be arranged after the early warning numerical procedure being performed is finished
Early warning numerical procedure in team could enter to be performed in concurrent buffer.
Preferably, the method according to the invention can also include generation execution journal, the day generated in it
In will can include such as Starting Executing Time, perform duration, generation early warning inventory in list quantity,
Early warning numerical procedure performs state (such as in waiting, in execution, completion), because of advance payment declaration data
Enterprise's list that can not do not screened entirely etc..
The present invention also provides the device that abnormity early warning inventory is paid taxes in a kind of generation advance payment, as shown in fig. 6, should
Device can include selecting module 21, computing module 22, comparison module 23 and early warning inventory generation module
24.It is described in detail below.
Selecting module 21 is used to select early warning numerical procedure, and the early warning numerical procedure includes being used for screening
Advance payment pay taxes abnormal enterprise warning index and it is selected during in warning index standard value.Wherein, early warning refers to
Mark is the project abnormal for illustrating corporate tax.Warning index can come from the advance payment early warning of tax office issue
Policy document, the policy document can include following three kinds：(1) by the advance payment early warning of provincial tax office issue
Policy document；(2) city-level tax office is according to the characteristics of this city, in the base of the policy document of provincial tax office issue
The policy document for the suitable this city formulated on plinth；(3) district according to local area individual requirement, in provinces and cities
The policy document for being adapted to this district independently determined on the basis of the policy document of level tax office issue.
For example, the warning index being related in early warning numerical procedure can include：Operating income compatibility,
Total profit compatibility, the abnormal variation of gross profit margin on sales season, the actual profit volume coefficient of variation, cost of opeation
Changed extremely with rate season, administration fee rate season changes extremely, advanced dxpenses are abnormal, Write-downs is damaged
Lose abnormal, program of real estate enterprise and declare exception, value-added tax income and income tax income compatibility, etc..Example
Such as, the value that gross profit margin on sales season changes extremely can sell for current season gross profit margin on sales with preceding quarter
The difference of rate of gross profit.
In addition, in a preferred embodiment of the apparatus according to the invention, the early warning numerical procedure
One or more warning indexs can be included, namely the apparatus according to the invention can be referred to by multiple early warning
Target combination is paid taxes abnormal enterprise to screen advance payment, in plurality of warning index two-by-two warning index it
Between relation can be " and " or "or".For example, the apparatus according to the invention can be with
Operating income compatibility and total profit compatibility the two warning indexs are combined to screen advance payment
Pay taxes abnormal enterprise, and cause operating income compatibility and total profit compatibility the two warning indexs
Between relation for " and ".
In addition, in the another preferred embodiment of the apparatus according to the invention, warning index can be with
It is detailed including the early warning two-by-two in the detailed index of one or more early warning, and the detailed index of the multiple early warning
Relation between index can for " and " or "or".Early warning detail index is also to be used to describe
Advance payment is paid taxes the project of abnormal enterprise.Moreover, early warning detail index can pay taxes with the advance payment of Enterprise Application
The main table of declaration form and its one or more of subordinate list and financial statement report item are associated, so count
The actual value of the detailed index of the early warning can just be calculated automatically according to the report item by calculating module 22,
And then calculate corresponding warning index actual value.
In addition, after selecting module 21 have selected early warning numerical procedure, selecting module 21 can also be entered
One step is modified or deleted to the warning index in selected early warning numerical procedure, or to selected
Early warning numerical procedure in add new warning index etc..Fig. 2 shows that selecting module 21 refers to early warning
Mark the schematic diagram that is configured, wherein, the staple of warning index include coding, title, remarks,
Implied terms, standard Value Types, professional standard value, formula, formula explanation etc..Wherein, " remarks "
It is the detailed statement to warning index；" implied terms " is in warning index standard value and computing module 22
The acquiescence comparison condition of the warning index actual value of calculating；" standard Value Types " include the amount of money, percentage,
Integer etc., the Show Styles for defining warning index standard value；" professional standard value " is to be used to distinguish
Warning index whether there is industry average value；" formula " is for setting the access of warning index to advise
Then and formula definition.
If in addition, in early warning numerical procedure, the attribute of warning index is set to " not as screening bar
Part ", then the warning index only to enterprise provide advance payment pay taxes abnormity early warning notify when make as display
With；If the attribute of warning index to be set to " as screening conditions ", need to set the warning index
Calculation formula can calculate the actual value of the warning index in order to computing module 22.
In addition, after selecting module 21 have selected early warning numerical procedure, selecting module 21 can also be right
Warning index standard value is modified, adds, preserved.Fig. 3 shows selecting module 21 to early warning
The schematic diagram that indicators standard value is configured, wherein, the staple that warning index standard value is included has " bright
Microdactylia mark ", " condition ", " default value/standard value ", " being shown during enterprise's examination ", wherein：" detailed index "
It is subordinate's index of warning index, a warning index can include the detailed index of multiple early warning；" condition "
It is the comparison relation for defining warning index actual value and warning index standard value；" default value/standard value "
It is for distinguishing the whether abnormal benchmark index of enterprise；" being shown during enterprise's examination " is for distinguishing early warning
Index is screening index or as just description indexes.
In addition, after selecting module 21 have selected early warning numerical procedure, selecting module 21 can also be right
Selected early warning numerical procedure is modified or deleted, or newly-built new early warning numerical procedure.Fig. 4
Show the schematic diagram that selecting module 21 is configured to selected early warning numerical procedure.Such as Fig. 4 institutes
Show, early warning numerical procedure except including relation between warning index, warning index, warning index standard value,
During selected, between the detailed index of early warning outside the key element such as relation, the detailed indicators standard value of early warning, it can also wrap
Include the plan key element such as execution time and task type.Plan the execution time and task type will be hereinafter detailed
Thin description.
Computing module 22 is used to calculate each enterprise automatically exist according to the advance payment data of paying taxes of Enterprise Application
Warning index actual value in the selected period.Wherein, advance payment pays taxes data source in Enterprise Application
The main table of advance payment tax return and its subordinate list and financial statement.Advance payment tax return can be institute of enterprise
Obtain tax advance payment tax return and other tax category advance payment tax returns.
By taking the actual profit volume coefficient of variation as an example, the warning index is ratio indicator, and its calculation formula is：
Wherein, xiCan be from " the actual profit volume " in the main table of the i-th season enterprise income tax advance payment declaration form
This report item is obtained；X is the average value of the actual profit volume in n season.Actual profit volume makes a variation
Coefficient is bigger, illustrates that the actual profit volume difference degree of enterprise taxpayer's various quarters is bigger.
In addition, the accounting system that the enterprise of different industries property is applicable can be different, therefore, in meter
When calculation module 22 calculates warning index actual value of each enterprise within the selected period automatically, made
Data corresponding to financial statement would also vary from.By taking season gross profit margin on sales as an example, enterprise receives
The accounting system of tax people is different, season gross profit margin on sales calculation formula in each parameter value it is also different,
Wherein：
Accounting standard gross profit margin on sales is by (row " operating income " of accounting standard quarterly profit table the 1st is originally
Year amount of money-accounting standard quarterly profit table the 2nd row " running cost " this year amount of money)/accounting standard season
Obtained by the ratio of profit flow table the 1st row " operating income " this year amount of money；
Small enterprise's accounting standard gross profit margin on sales is by (the row of small enterprise's accounting standard quarterly profit table the 1st " battalion
Industry is taken in " this year accumulating sum-row " running cost " of small enterprise's accounting standard quarterly profit table the 2nd is originally
Year accumulating sum)/row " operating income " this year accumulating sum of small enterprise's accounting standard quarterly profit table the 1st
Ratio obtained by；And
Accounting system gross profit margin on sales is by (accounting system season the 1st row " main business income " of profit and loss statement
Row " main business cost " this year accumulative total of this year accumulative total-accounting system season profit and loss statement the 2nd)/meeting
Meter system season profit and loss statement the 1st row " main business income " this year accumulative total ratio obtained by.
Comparison module 23 is used for the warning index actual value for calculating computing module 22 and the selected period
Interior warning index standard value is compared.Wherein, the value of the warning index standard value can be based on
Advance payment warning index industry average value, the advance payment warning index industry average value is according to enterprise
The average value that the main table of advance payment tax return and its subordinate list reported comes out according to industry statistic.It is referred to herein
Industry refer to be engaged in national economy it is connatural production or other economic societies operating unit or individual
The organization structure of body.The value of the sector average value can be based on the issue of the provincial national taxation bureau
Unified benchmark.Certainly, the value of the warning index standard value is also based on each district independently calmly
The advance payment warning index standard value of justice.
In addition, the difference according to warning index, warning index actual value and institute that computing module 22 is calculated
State it is selected during in warning index standard value comparison can be more than, be more than or equal to, being less than,
Be less than or equal to, be equal to, being not equal to, etc..It is actual with the selected warning index of selecting module 21
Exemplified by the profit margin coefficient of variation, it is assumed that industry average profit volume coefficient of variation standard value is 15%, and is calculated
The profit for certain 4 straight quarter of enterprise that module 22 is calculated according to average profit volume coefficient of variation calculation formula
Profit volume value for coefficient of variation is 18%, and this illustrates that the actual profit volume difference degree of the enterprise is averagely more real than industry
Border profit margin difference degree is also big, i.e. the change fluctuation of the actual profit volume in the enterprise continuous 4 season
Degree is higher than the average level of enterprise of the same trade, therefore early warning inventory generation module 24 can be by the enterprise
Include in early warning inventory.
For another example the warning index that the early warning numerical procedure that hypothesis selecting module 21 is selected includes is battalion
Industry takes in compatibility and total profit compatibility and in the early warning numerical procedure by the two warning indexs
Between relation be set to " and ", then the enterprise that comparison module 23 can calculate computing module 22
Operating income compatibility actual value and operating income compatibility standard value (such as 10,000 yuan) be compared,
The gross profits of enterprises compatibility actual value that computing module 22 is calculated and total profit compatibility standard
Value (such as 5000 yuan) is compared.So, early warning inventory generation module 24 just can will calculate mould
The operating income compatibility actual value that block 22 is calculated is less than 10,000 yuan and total profit compatibility actual value
Enterprise less than 5000 yuan is included in early warning inventory.
In addition, the abnormal enterprise that is used to describing during selected paying taxes to the advance payment in which period screens,
It can be some monthly, some season, some year etc., for example, to the screening third quarter in this year
Advance payment is paid taxes abnormal enterprise in degree, then is exactly the third season in this year during selecting.
It is clear that early warning inventory generation module 24 automatically generates early warning for the comparative result according to comparison module 23
Volume.So, the apparatus according to the invention has just been automatically performed the generation of early warning inventory, substantially reduces tax
The labor intensity of business personnel, improves the operating efficiency of tax staff.The institute of early warning inventory generation module 24
The example of the early warning inventory of generation is please as shown in Figure 5.Certainly, the method according to the invention can also be to institute
Early warning object (namely enterprise) in the early warning inventory of generation enters edlin, for example, increase, change, delete
Except etc..
In the another preferred embodiment of the apparatus according to the invention, the early warning numerical procedure can be with
Including the plan execution time, and the apparatus according to the invention can also include monitoring modular 25, for supervising
Survey whether the plan execution time reaches, and when reaching the plan execution time, promote the meter
Calculate module 21 and proceed by automatic calculating, as shown in Figure 7.So, arrived in the plan execution time
Up to when, monitoring modular 25 can just promote computing module 22, comparison module 23 and early warning inventory generation mould
Block 24 is started working, therefore, and the work that the apparatus according to the invention can not only reduce tax staff is strong
Degree, the operating efficiency for improving tax staff, but also computer resource can be made full use of.For example, mirror
Huge in advance payment tax declaration data, it is meter that can be intended to perform set of time in early warning numerical procedure
Calculation machine load not high night or other times, normal business on tax staff's daytime had not both been interfered with so
Work, can greatly improve the formation efficiency of early warning inventory again.
, need not be by early warning in some enterprises in the another preferred embodiment of the apparatus according to the invention
In the case of, the apparatus according to the invention can also include acquisition module 26, need not be pre- for obtaining
Alert enterprise's list, as shown in Figure 7.So, the computing module 21 can be also used for according to enterprise
The advance payment that industry is declared pays taxes data on calculating warning index of each enterprise within the selected period automatically
During actual value, ignoring need not be by enterprise's list of early warning；Or, the early warning inventory generation module 24
It can be also used for after early warning inventory is automatically generated according to comparative result, from the early warning inventory generated
Rejecting need not be by enterprise's list of early warning.Wherein, acquisition module 26 can be from set form
Being obtained in file (e.g., XML, EXCEL etc.) need not be by enterprise's list of early warning.
Further, it is used for generating early warning inventory by tax staff because the apparatus according to the invention is main,
Therefore, the apparatus according to the invention can also include priority assignation module (not shown), each for setting
The authority of level tax tissue, such as priority assignation module can make following priority assignation：Higher level's tax group
Knit it can be seen that the early warning inventory of interior personnel's generation oneself is organized, it can also be seen that people in all subordinate organizations
The early warning inventory of member's generation, but the personnel of subordinate's tax tissue can't see the generation of higher level's tax establishment officer
Early warning inventory.For another example acquisition module 26 obtain need not by early warning enterprise's list when, this is obtained
Modulus block 26 can only obtain enterprise's list belonging to current tax tissue.
In the another preferred embodiment of the apparatus according to the invention, the early warning numerical procedure can be with
Including task type.The task type can include risk reminding task and early warning task, wherein, to wind
When dangerous reminding task is handled, tax staff can pass through the modes such as phone, mail, short message, wechat
Warning information is sent to early warning object (namely by enterprise of early warning), is paid taxes so as to be reminded to early warning object
Be present which advance payment tax declaration risk in people, and handle in time；When handling early warning task, the tax
Personnel carry out housekeeping on the desk, and fill in the situation for paying arrears the corporate earning amount of tax to be paid and Late Payment Fee.
In the another preferred embodiment of the apparatus according to the invention, the device can also include：Concurrently
Buffer (not shown), for caching the selected early warning numerical procedure of the selecting module 21；And
Queuing buffer (not shown), the number for the concurrent early warning numerical procedure in the concurrent buffer
When amount reaches predetermined threshold, the early warning numerical procedure that the selecting module 21 is then selected is ranked.
So, when there is multiple early warning numerical procedures to be chosen, it becomes possible to these early warning in concurrent buffer
Numerical procedure enters row buffering, and when the quantity of the concurrent early warning numerical procedure buffered reaches predetermined threshold,
It is ranked in queuing buffer.Moreover, when some early warning numerical procedure in concurrent buffer
Perform after completing, resource is released, and file leader's early warning numerical procedure in queuing buffer is pushed successively
Into concurrent buffer.
Preferably, queuing buffer is according to the height of priority is different and queuing duration both factors are to this
Early warning numerical procedure in queuing buffer is ranked, and the rule of queuing is：It is first according to preferential grading
Row is queued up, and before the high queuing of priority level, the early warning numerical procedure of equal priority first takes according to arriving first
Business, arrive afterwards after the principle that services queue up；Queuing duration exceedes the pre- of the scheduled time (such as 10 minutes)
It is alert that numerical procedure is optimal first carries out.In addition, the queuing buffer uses the queuing of non-interrupted priority
Mode, namely must be after the early warning numerical procedure being performed is finished, the early warning meter in queuing
Calculation scheme could enter to be performed in concurrent buffer.
Preferably, the apparatus according to the invention can also include daily record generation module (not shown), be used for
Generate execution journal, in the daily record generated in it can include such as Starting Executing Time, perform duration,
List quantity, early warning numerical procedure in the early warning inventory of generation perform state and (such as in waiting, performed
In, complete etc.), the enterprise's list that can not be screened because advance payment declaration data is not complete etc..
The preferred embodiment of the present invention is described in detail above in association with accompanying drawing, still, the present invention is not limited
Detail in above-mentioned embodiment, can be to the present invention in the range of the technology design of the present invention
Technical scheme carry out a variety of simple variants, these simple variants belong to protection scope of the present invention.
It is further to note that each particular technique feature described in above-mentioned embodiment,
In the case of reconcilable, it can be combined by any suitable means.In order to avoid unnecessary
Repeat, the present invention no longer separately illustrates to various possible combinations.
In addition, various embodiments of the present invention can be combined randomly, as long as its
Without prejudice to the thought of the present invention, it should equally be considered as content disclosed in this invention.
Claims (16)
- A kind of method of abnormity early warning inventory 1. generation advance payment is paid taxes, this method includes：Select early warning numerical procedure, the early warning numerical procedure, which includes being used for screening advance payment, pays taxes abnormal enterprise Warning index and it is selected during in warning index standard value；Advance payment according to Enterprise Application pays taxes data on calculating each enterprise automatically within the selected period Warning index actual value；Warning index standard value in the warning index actual value calculated and the selected period is carried out Compare；AndEarly warning inventory is automatically generated according to comparative result.
- 2. according to the method described in claim 1, wherein, the early warning numerical procedure include one or The relation between warning index two-by-two in multiple warning indexs, and the multiple warning index for " and " Or "or".
- 3. method according to claim 2, wherein, the warning index includes one or more The relation between the detailed index of early warning two-by-two in early warning detail index, and the detailed index of the multiple early warning For " and " or "or".
- 4. method according to claim 3, wherein, the detailed index of the early warning and Enterprise Application The main table of advance payment tax return and its one or more of subordinate list and financial statement report item phase Association, to calculate the actual value of the detailed index of the early warning automatically according to the report item.
- 5. according to the method described in claim 1, wherein, the early warning numerical procedure also include plan The execution time, and this method also includes；After the early warning numerical procedure is selected, the meter is monitored Draw whether the execution time reaches.
- 6. according to the method described in claim 1, wherein, need not be by the feelings of early warning in some enterprises Under condition, this method also include obtain need not by enterprise's list of early warning, and：Pay taxes data on calculating each enterprise automatically in the selected period in the advance payment according to Enterprise Application During interior warning index actual value, ignoring need not be by enterprise's list of early warning；OrAfter early warning inventory is automatically generated according to comparative result, rejected not from the early warning inventory generated Need by enterprise's list of early warning.
- 7. the method according to any claim in claim 1 to 6, wherein, in selection institute State after early warning numerical procedure, this method also includes selected early warning numerical procedure being put into concurrently buffering In device, and when the quantity of the concurrent early warning numerical procedure in the concurrent buffer reaches predetermined threshold, The early warning numerical procedure then selected is put into queuing buffer and ranked.
- 8. method according to claim 7, wherein, the early warning in the queuing buffer is calculated Scheme is ranked according to priority and queuing duration.
- A kind of device of abnormity early warning inventory 9. generation advance payment is paid taxes, the device includes：Selecting module, for selecting early warning numerical procedure, the early warning numerical procedure includes being used for screening pre- Pay the warning index and warning index standard value in selected period of the abnormal enterprise of tax；Computing module, pays taxes data on calculating each enterprise automatically in institute for the advance payment according to Enterprise Application State the warning index actual value in selected period；Comparison module, for the warning index calculated actual value to be referred to the early warning in the selected period Mark standard value is compared；AndEarly warning inventory generation module, for automatically generating early warning inventory according to comparative result.
- 10. device according to claim 9, wherein, the early warning numerical procedure include one or The relation between warning index two-by-two in multiple warning indexs, and the multiple warning index for " and " Or "or".
- 11. device according to claim 10, wherein, the warning index includes one or many The pass between the detailed index of early warning two-by-two in the detailed index of individual early warning, and the detailed index of the multiple early warning Be for " and " or "or".
- 12. device according to claim 11, wherein, the detailed index of the early warning and enterprise Shen The main table of advance payment tax return and its one or more of subordinate list and financial statement report item of report It is associated, to calculate the actual value of the detailed index of the early warning automatically according to the report item.
- 13. device according to claim 9, wherein, the early warning numerical procedure also includes plan The execution time, and the device also includes monitoring modular, for monitoring whether the plan execution time arrives Reach, and when reaching the plan execution time, promote the computing module to carry out the automatic calculating.
- 14. device according to claim 1, the device also includes acquisition module, for obtaining not Need by enterprise's list of early warning, and：The computing module is additionally operable in the case where some enterprises need not be by early warning, according to enterprise Shen It is actual to calculate warning index of each enterprise within the selected period automatically that data are paid taxes in the advance payment of report During value, ignoring need not be by enterprise's list of early warning；OrThe early warning inventory generation module is additionally operable to after early warning inventory is automatically generated according to comparative result, Being rejected from the early warning inventory generated need not be by enterprise's list of early warning.
- 15. the device according to any claim in claim 9 to 14, the device also includes：Concurrent buffer, for caching the selected early warning numerical procedure of the selecting module；AndQueuing buffer, the quantity for the concurrent early warning numerical procedure in the concurrent buffer reaches During predetermined threshold, the early warning numerical procedure that the selecting module is then selected is ranked.
- 16. device according to claim 15, wherein, the queuing buffer is according to priority The early warning numerical procedure in the queuing buffer is ranked with queuing duration.
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| Application Number | Priority Date | Filing Date | Title |
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| CN201610150874.4A CN107203932A (en) | 2016-03-16 | 2016-03-16 | Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory |
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| CN201610150874.4A CN107203932A (en) | 2016-03-16 | 2016-03-16 | Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory |
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