CN107886421A - Tax declaration error checking system and error-checking method - Google Patents
Tax declaration error checking system and error-checking method Download PDFInfo
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- CN107886421A CN107886421A CN201710958808.4A CN201710958808A CN107886421A CN 107886421 A CN107886421 A CN 107886421A CN 201710958808 A CN201710958808 A CN 201710958808A CN 107886421 A CN107886421 A CN 107886421A
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Abstract
The invention discloses a kind of Tax declaration error checking system and error-checking method, the system includes tax affairs investigation and analysis table, Articulation analysis module, goods logistics analysis module, cash flow analysis module and profit calculation analysis module, tax affairs investigation and analysis table includes corporate tax declaration form, balance sheet, the data of profit flow table, Articulation analysis module, goods logistics analysis module, cash flow analysis module and profit calculation analysis module are by extracting data from tax affairs investigation and analysis table and being calculated and compared with the computing module built in each module to find out the doubtful point of Tax declaration data or mistake, and doubtful point or miscue are made by labeling module.Error-checking method to goods stream, cash flow and profit calculation interpretation of result by with Articulation, judging that the revenue data declared whether there is doubtful point mistake.The Tax declaration error checking system of the present invention is simple to operate, and the verification accuracy to Tax declaration data is high；Verify it is full-featured, and verify efficiency high, manpower consumption can be greatly lowered.
Description
Technical field
The present invention relates to financial data processing fields, particularly a kind of Tax declaration error checking system and error-checking method.
Background technology
At present, it is in the art generally to have financial statement analysis method, tax declaration with the method for searching Tax declaration debugging
The analytic approach of data, buying situation analytic approach, related economic modification method, goods expenditure structure analytic approach etc., but these
The utilization of index is relatively simple, and calculating is time-consuming more, and efficiency is low, and the integrated use of indices can only often depend on personal business
The abundant degree of capacity of water and working experience, without universal operability.
The content of the invention
First goal of the invention of the present invention is the side for the existing lookup Tax declaration debugging described in background technology
A kind of the problem of method function is single, time-consuming more, and efficiency is low, there is provided Tax declaration error checking system.
Realize that the technical scheme of the object of the invention is as follows：
A kind of Tax declaration error checking system, table, Articulation analysis module, goods are investigated and analysed including tax affairs
Flow analysis module, cash flow analysis module and profit calculation analysis module.Tax affairs investigation and analysis table is excavated and received from enterprise
Tax declaration form, balance sheet, the data of profit flow table, Articulation analysis module, goods logistics analysis module, cash flow analysis mould
Block and profit calculation analysis module extract data and with the computing mould built in each module by investigating and analysing table from tax affairs
Block is calculated and compared to find out the doubtful point of Tax declaration data or mistake, and makes doubtful point by labeling module or mistake carries
Show.
1) the Articulation module described in is used to verifying, analyzing whether the tax return logical relation of taxpayer is correct,
Specifically include following each verification project：
Verification income tax amount buys the goods amount of tax to be paid with the current period, and its formula is：Income tax amount-current period buys goods volume × tax
Rate；
With copying the tax amount of tax to be paid, its formula is verification tax amount of offset item：Tax amount of offset item-copy the tax amount of tax to be paid；
The amount of tax to be paid and tax amount of offset item are answered in verification；Its formula is：Taxable income × the tax rate-tax amount of offset item；
Synthetic nucleus pair, its formula are：Tax amount of offset item-income tax amount-last excess VAT paid
2) the goods logistics analysis module described in is used for the accuracy from the angle checking tax declaration of enterprise's goods disengaging, tool
Body includes following each verification project：
Verification income tax amount buys goods volume with the current period, and its formula is:Income tax amount-current period buys goods volume × tax rate；
Verification tax amount of offset item sends volume with current period goods, and its formula is：Tax amount of offset item-current period goods sends volume × tax rate；
3) the cash flow analysis module described in is used for the accuracy that Enterprise Application is verified from the angle of fund, specifically includes down
Arrange each verification project：
This month fund changing number is checked, formula is：This month fund changing number=end of term this month number-end of term last month number, this month
Money-capital changing number=money-capital end of term this month number-money-capital last month end of term number, money increasing=money-capital changing number+should
Receive bill changing number+account receivable changing number+other accounts receivable changing number+Prepayment changing numbers；Money subtracts=bill payable change
Dynamic number+account payable changing number+Adanvances from customers changing number+other creditors changing number, money change=money increasing-money subtract；
Taxable income is bought into volume with goods and money change is compared, taxable income-goods is bought volume-money and become；
4) the income profit calculation analysis module described in is used for from the angle of enterprise's income, cost and volume cost profit relationship
The correctness of degree checking Enterprise Application data, specifically includes following each verification project：
Taxable income is subtracted and sends goods volume, this partial amount with it is taxable the ratio between take in and income from main operation with it is taxable
The ratio between income is compared, and its formula is：(taxable to take in-send goods volume)/taxable income-income from main operation/answers tax revenue
Enter.
In such scheme, described Articulation module, goods logistics analysis module, cash flow analysis module and profit analysis
Module receives tax affairs to investigate and analyse table by Excel watch chains.
In such scheme, described doubtful point or miscue are to carry out color mark to doubtful point or wrong data, and doubtful point is got over
Big mark color is deeper.
Another goal of the invention of the present invention is to provide a kind of efficiency high, accuracy height, feature-rich Tax declaration
Error-checking method, concrete implementation scheme are as follows：
A kind of Tax declaration error-checking method, it includes Articulation analysis, the analysis of goods logistics analysis, cash flow and income profit
Profit analysis, specific error-checking method are as follows：
1) Articulation is analyzed；Articulation is analyzed is for the tax return logical relation for verifying, analyzing taxpayer
It is no correct, call beginning inventory volume, current period to buy belonging to goods volume and closing stock volume, tax specially from application form of paying taxes
Phase, last excess VAT paid, current period excess VAT paid, taxable income, the tax rate, tax amount of offset item, the data for copying the tax amount of tax to be paid, income tax amount,
Check following each project：
Current period goods sends volume=beginning inventory volume+current period and buys volume-closing stock volume；
Verification income tax amount buys the amount of tax to be paid of goods with the current period, and its formula is:Income tax amount-current period buys goods volume × tax
Rate.
By taking commercial enterprise as an example, under normal circumstances, this should be greater than or equal to zero for commercial enterprise, if less than zero or data
Have greater difference, illustrate that enterprise there may exist the empty situation for supporting input VAT volume；
Verification tax amount of offset item is with copying the tax amount of tax to be paid, and under normal circumstances, tax amount of offset item should be greater than or equal to the tax amount of tax to be paid is copied, if pin
The item amount of tax to be paid, which is less than, copies the tax amount of tax to be paid, then illustrates that enterprise is possible to the situation that income is not declared dutiable goods of making out an invoice；
The amount of tax to be paid and tax amount of offset item are answered in verification, and its formula is：Taxable income × the tax rate-tax amount of offset item, under normal circumstances, this
Result should be greater than zero or equal to zero, if less than zero, then illustrate that enterprise is possible to income and does not declare situation about paying taxes；
Synthetic nucleus pair, its formula are：Tax amount of offset item-income tax amount-last excess VAT paid, if result of calculation is less than zero
It is this month tax liability if greater than zero for current period excess VAT paid, if illustrating that enterprise is possible to calculate not just
Really；
2) the goods analysis module described in is used for the accuracy from the angle checking tax declaration of enterprise's goods disengaging, specifically
To call tax affiliated phase, taxable income, the tax rate, tax amount of offset item, income tax amount, current period to send goods from application form of paying taxes
Volume, current period buy goods volume, beginning inventory volume, the data of closing stock volume,
Verification income tax amount and goods buy volume, and its formula is:Income tax amount-current period buys goods volume × tax rate, just
In the case of often, this should be greater than or equal to zero, is had greater difference if less than zero or data, illustrate that enterprise may have empty support to rise in value
The situation of tax income tax amount；
Verification tax amount of offset item sends volume with current period goods, and its formula is：Tax amount of offset item-current period sends goods volume × tax rate,
(current period goods send volume=beginning inventory volume+current period buy volume-closing stock volume)；Under normal circumstances, this should be greater than zero, such as
Fruit is less than zero or data greatly differ from each other, then illustrates that enterprise is possible to income and does not declare situation about paying taxes；
3) fund analysis module described in is used for the accuracy that Enterprise Application is verified from the angle of fund, specially from paying taxes
Called in application form：The tax affiliated phase, it is taxable income, the current period buy goods volume, money-capital, bill receivable, account receivable, its
The indexs such as his account due, Prepayment, short-term borrowing, bill payable, account payable, Adanvances from customers, other creditors；
This month fund changing number is checked, formula is：This month fund changing number=end of term this month number-end of term last month number, for example,
This month money-capital changing number=money-capital end of term this month number-money-capital last month end of term number, money increasing=money-capital change
Number+bill receivable changing number+account receivable changing number+other accounts receivable changing number+Prepayment changing numbers；Money subtract=deal with ticket
According to changing number+account payable changing number+Adanvances from customers changing number+other creditors changing number, money change=money increasing-money subtracts.
Taxable income to be bought with goods and fund change is compared, taxable income-current period buys goods volume-money and become,
Under normal circumstances, this should be greater than or equal to zero, does not lose or both data if less than zero and enterprise again and differs greatly, then
It is in debit or credit side to see the main aspect for causing fund to change, if in debit, may illustrate that enterprise's pin item has sale
Situation about not making out an invoice, if there may be the empty situation for supporting input VAT volume on the plus side of the account；
4) the income profit analysis module described in is used for the angle checking enterprise Shen with volume cost profit relationship from enterprise's income
The correctness of count off evidence, tax affiliated phase, taxable income, beginning inventory volume, current period purchase are called specially from application form of paying taxes
Enter goods volume, closing stock volume, the data of income from main operation；
When analyzing using this, first have to sort out two data, first, sending goods volume, sent second, taxable income subtracts
Goods volume, then by the contrast of two ratios set in model, the correctness of Enterprise Application data is verified, pays close attention to two ratios
Example, (1) taxable income, which subtracts, sends goods volume, the ratio between this partial amount and taxable income；(2) income from main operation is with answering tax revenue
The ratio between enter；Because income from main operation=taxable income-main business cost-operation cost-Sales tax, and
Taxable income, which subtracts, to be sent goods volume and should subtract main business cost with taxable income and match, therefore is generally acknowledged that ratio (1) should be greater than
Or equal to ratio (2), if less than then thinking that there is the abnormal situation of tax declaration in enterprise；
During above-mentioned analysis, doubtful point mistake mark will be made to the data of mistake by any doubtful point mistake occur, so as to
Doubtful point wrong data can further be verified in staff.
In such scheme, the analysis of described Articulation, the analysis of goods logistics analysis, cash flow and income profit analysis are with receiving
Tax application form is all connect by Excel watch chains to realize the calling of data.
Beneficial effects of the present invention are as follows：The Tax declaration error checking system of the present invention is simple to operate, to Tax declaration
The verification accuracy of data is high；Verify full-featured, the data that can be declared dutiable goods to enterprise are comprehensively verified, and verify consumption
When short, efficiency high, manpower consumption can be greatly lowered, the work quality that lifting tax data is verified.
Embodiment
It is below the embodiment of the present invention,
A kind of Tax declaration error checking system, it includes tax affairs investigation and analysis table, Articulation module, goods logistics analysis
Module, cash flow analysis module and profit calculation analysis module, tax affairs investigation and analysis table, Articulation module, goods stream
Analysis module, cash flow analysis module and profit calculation analysis module are connect by Excel watch chains, have realized data call, quite
In a matrix and four contrast conting tables, tax affairs investigation and analysis table include corporate tax declaration form, balance sheet,
The data of profit flow table, it is the overall reflection of every financial index in enterprise's regular period.Articulation module, goods logistics analysis mould
Block, cash flow analysis module and profit analysis module from application form of paying taxes by extracting data and with the computing built in each module
Module is calculated and compared to find out the doubtful point mistake of Tax declaration data, and is made doubtful point mistake by labeling module and carried
Show；It is automatic " jumping red " to there is the part of doubtful point, and the heavier color of doubtful point is deeper, prompts enterprise related personnel and tax assessment people
Member pays close attention to.The analysis of Articulation module, goods logistics analysis module, cash flow analysis module and profit calculation analysis module
Content is described in detail in following Tax declaration error-checking method.
A kind of Tax declaration error-checking method, it include Articulation analysis, goods logistics analysis, cash flow analysis and take in into
The profit analysis of this expense, specific error-checking method are as follows：
1) the Articulation module described in is used to verifying, analyzing whether the tax return logical relation of taxpayer is correct,
Specifically include following each verification project：
Verification income tax amount buys the goods amount of tax to be paid with the current period, and its formula is：Income tax amount-current period buys goods volume × tax
Rate；Theoretically, commercial enterprise, which buys goods and to obtain special invoice certainly and do income tax amount, is deducted, but input tax
Also include the part that the tax law such as freight charges, charges for water and electricity, low consumption product allows deduction in volume, thus general analysis think commercial enterprise this
Should be greater than or equal to zero and data and hook check analysis in data match, had greater difference if less than zero or data, illustrate look forward to
Industry there may exist the empty situation for supporting input VAT volume, should further investigate on this question.
With copying the tax amount of tax to be paid, its formula is verification tax amount of offset item：Tax amount of offset item-copy the tax amount of tax to be paid；Because the taxable income of enterprise
Income that the income issued including special invoice, common invoice are issued, the income made out an invoice is not required to, so it is generally acknowledged that tax amount of offset item
It should be greater than or equal to copying the tax amount of tax to be paid.If tax amount of offset item, which is less than, copies the tax amount of tax to be paid, illustrate that enterprise has been possible to make out an invoice to take in and do not report
The situation of tax, then should further investigate on this question.
The amount of tax to be paid and tax amount of offset item are answered in verification；Its formula is：Taxable income × the tax rate-tax amount of offset item；Because enterprise is taxable
Income, which should be counted all, carries output tax gold, so it is generally acknowledged that this result should be greater than zero or equal to zero.If less than zero, then say
Bright enterprise is possible to income and does not declare situation about paying taxes, then should further investigate on this question.
Synthetic nucleus pair, its formula are：Tax amount of offset item-income tax amount-last excess VAT paid；Stayed if less than zero for the current period
Tax credit, it is this month taxes due if greater than zero.If it is incorrect to illustrate that enterprise is possible to calculate, then enterprise
Industry related personnel and tax assessment personnel should further investigate on this question.
2) the goods analysis module described in is used for the accuracy from the angle checking tax declaration of enterprise's goods disengaging, specifically
Including following each verification project：
Verification income tax amount buys goods volume with the current period, and its formula is:Income tax amount-current period buys goods volume × tax rate；
Theoretically, commercial enterprise, which buys goods and to obtain special invoice certainly and do income tax amount, is deducted, but income tax amount
In also include the part that the tax law such as freight charges, charges for water and electricity, low consumption product allows deduction, so general analysis thinks commercial enterprise, this should
More than or equal to zero and data and hook check analysis in analysis 1 data match, had greater difference if less than zero or data, explanation
Enterprise may have the empty situation for supporting input VAT volume, then enterprise related personnel and tax assessment personnel should enter on this question
One step is investigated.
Verification tax amount of offset item sends volume with current period goods, and its formula is：Tax amount of offset item-current period goods sends volume × tax rate；
According to the regulation of tax law, in addition to being picked up goods using friendship money, sell on credit, pay by instalments, sell clearing form on a commission basis, enterprise marketing, without exception with goods
The time that thing is sent is standard.Therefore, general analysis thinks enterprise this should be greater than zero, and actually this data are exactly the hair of enterprise
Profit by the tax rate carry out reduction, it should and in balance sheet income from main operation subtract operation cost, main business tax and
Additional difference matches, and is greatly differed from each other if less than zero or data, then illustrates that enterprise is possible to income and does not declare the feelings paid taxes
Condition, then enterprise related personnel and tax assessment personnel should further investigate on this question.
3) the fund analysis module described in is used for the accuracy that Enterprise Application is verified from the angle of fund, specifically includes following
Each verification project：
This month fund changing number is checked, formula is：This month fund changing number=end of term this month number-end of term last month number, this month
Money-capital changing number=money-capital end of term this month number-money-capital last month end of term number, money increasing=money-capital changing number+should
Receive bill changing number+account receivable changing number+other accounts receivable changing number+Prepayment changing numbers；Money subtracts=bill payable change
Dynamic number+account payable changing number+Adanvances from customers changing number+other creditors changing number, money change=money increasing-money subtract；
Taxable income is bought into volume with goods and money change is compared, taxable income-goods is bought volume-money and become；Because chase after
It is the target of enterprise by profit maximization, reduces fund used of stocking up in income of its realization of a period and reject fund again
Change should be greater than zero, that is to say, that should have an inflow of fund, therefore be generally acknowledged that this should be greater than or equal to zero, and it is not etc.
Data should add profit to match with expense.Do not lose or both data if less than zero and enterprise again and differ greatly, then to see and cause
The main aspect that fund changes is in debit or credit side, if in debit, may illustrate that enterprise's pin item is not made out an invoice in the presence of sale
Situation, if there may be the empty situation for supporting input VAT volume on the plus side of the account, then enterprise related personnel and tax assessment
Personnel should further investigate on this question.
4) the income profit analysis module described in is used for the angle checking enterprise Shen with volume cost profit relationship from enterprise's income
The correctness of count off evidence, specifically include following each verification project：
Taxable income is subtracted and sends goods volume, this partial amount with it is taxable the ratio between take in and income from main operation with it is taxable
The ratio between income is compared, and its formula is：(taxable to take in-send goods volume)/taxable income-income from main operation/answers tax revenue
Enter.Because income from main operation=taxable income-main business cost-operation cost-Sales tax, and it is taxable
Income subtracts goods and sends number and should subtract main business cost with taxable income and match, therefore is generally acknowledged that ratio (1) should be greater than or wait
In ratio (2), if less than then thinking that there is the abnormal situation of tax declaration in enterprise, then enterprise related personnel and tax assessment people
Member should further investigate on this question.
During above-mentioned analysis, doubtful point mistake mark will be made to the data of mistake by any doubtful point mistake occur, so as to
Doubtful point wrong data can further be verified in staff.
In such scheme, the analysis of described Articulation, the analysis of goods logistics analysis, cash flow and revenue and cost expense profit
Application form of analyzing and pay taxes all is connect by Excel watch chains to realize the calling of data.
The Tax declaration error checking system of the present invention is simple to operate, and the verification accuracy to Tax declaration data is high；Core
Look into full-featured, the data that can be declared dutiable goods to enterprise are comprehensively verified, and are verified and taken short, efficiency high, can be significantly
Degree reduces manpower consumption, the work quality that lifting tax data is verified.
It should be noted that the foregoing is only several preferred embodiments of the present invention, this hair is not limited to
Bright, although the present invention is described in detail with reference to the foregoing embodiments, for those skilled in the art, it is still
Technical scheme described in foregoing embodiments can be modified, or which part technical characteristic is equally replaced
Change.Within the spirit and principles of the invention, any modification, equivalent substitution and improvements made etc., should be included in the present invention
Protection domain within.
Claims (5)
- A kind of 1. Tax declaration error checking system, it is characterised in that：The system includes tax affairs investigation and analysis table, Articulation point Module, goods logistics analysis module, cash flow analysis module and profit calculation analysis module are analysed, is wrapped in tax affairs investigation and analysis table Include corporate tax declaration form, balance sheet, the data of profit flow table, Articulation analysis module, goods logistics analysis module, fund Flow analysis module and profit calculation analysis module and extract data and with built in each module by investigating and analysing table from tax affairs Computing module calculated and compared to find out the doubtful point of Tax declaration data or mistake, and doubtful point is made by labeling module Or miscue,1) the Articulation module described in is used to verifying, analyzing whether the tax return logical relation of taxpayer is correct, specifically Including following each verification project：Verification income tax amount buys the goods amount of tax to be paid with the current period, and its formula is：Income tax amount-current period buys goods volume × tax rate；With copying the tax amount of tax to be paid, its formula is verification tax amount of offset item：Tax amount of offset item-copy the tax amount of tax to be paid；The amount of tax to be paid and tax amount of offset item are answered in verification；Its formula is：Taxable income × the tax rate-tax amount of offset item；Synthetic nucleus pair, its formula are：Tax amount of offset item-income tax amount-last excess VAT paid；2) the goods logistics analysis module described in is used for the accuracy from the angle checking tax declaration of enterprise's goods disengaging, specific bag Include following each verification project：Verification income tax amount buys goods volume with the current period, and its formula is:Income tax amount-current period buys goods volume × tax rate；Verification tax amount of offset item sends volume with current period goods, and its formula is：Tax amount of offset item-current period goods sends volume × tax rate；3) the cash flow analysis module described in is used for the accuracy that Enterprise Application is verified from the angle of fund, specifically includes following each Individual verification project：This month fund changing number is checked, formula is：This month fund changing number=end of term this month number-end of term last month number, this month currency Fund changing number=money-capital end of term this month number-money-capital last month end of term number, provide increasing=money-capital changing number+receivable ticket According to changing number+account receivable changing number+other accounts receivable changing number+Prepayment changing numbers；Money subtract=bill payable changing number+ Account payable changing number+Adanvances from customers changing number+other creditors changing number, money change=money increasing-money subtract；Taxable income is bought into volume with goods and money change is compared, taxable income-goods is bought volume-money and become；4) the income profit calculation analysis module described in is used to test from the angle of enterprise's income, cost and volume cost profit relationship The correctness of Enterprise Application data is demonstrate,proved, specifically includes following each verification project：Taxable income is subtracted and sends goods volume, the ratio between this partial amount and taxable income and income from main operation and taxable income The ratio between be compared, its formula is：(taxable to take in-send goods volume)/taxable income-income from main operation/taxable income.
- 2. Tax declaration error checking system according to claim 1, it is characterised in that：Described Articulation module, goods Analysis module, fund analysis module and profit analysis module receive tax application form by Excel watch chains, to realize the tune of data With.
- 3. Tax declaration error checking system according to claim 1, it is characterised in that：Described doubtful point miscue is to mistake Data carry out color mark by mistake, and doubtful point is bigger, and mark color is deeper.
- A kind of 4. Tax declaration error-checking method, it is characterised in that：It includes Articulation analysis, goods logistics analysis, fund flow point Analysis and revenue and cost expense profit analysis, specific error-checking method are as follows：1) Articulation is analyzed；Articulation analyze for verify, analyze taxpayer tax return logical relation whether just Really, called specially from application form of paying taxes beginning inventory volume, current period buy goods volume and closing stock volume, tax affiliated phase, Last excess VAT paid, current period excess VAT paid, taxable income, the tax rate, tax amount of offset item, the data for copying the tax amount of tax to be paid, income tax amount, verification Following each project：Current period goods sends volume=beginning inventory volume+current period and buys volume-closing stock volume；Verification income tax amount buys the amount of tax to be paid of goods with the current period, and its formula is:Income tax amount-current period buys goods volume × tax rate, Under normal circumstances, commercial enterprise this should be greater than or equal to zero, had greater difference if less than zero or data, illustrating that enterprise has can That void supports input VAT volume can be present；Verification tax amount of offset item is with copying the tax amount of tax to be paid, and under normal circumstances, tax amount of offset item should be greater than or equal to the tax amount of tax to be paid is copied, if output tax Volume, which is less than, copies the tax amount of tax to be paid, then illustrates that enterprise is possible to the situation that income is not declared dutiable goods of making out an invoice；The amount of tax to be paid and tax amount of offset item are answered in verification, and its formula is：Taxable income × the tax rate-tax amount of offset item, under normal circumstances, this knot Fruit should be greater than zero or equal to zero, if less than zero, then illustrate that enterprise is possible to income and does not declare situation about paying taxes；Synthetic nucleus pair, its formula are：Tax amount of offset item-income tax amount-last excess VAT paid, it is this if result of calculation is less than zero Phase excess VAT paid, it is this month tax liability if greater than zero, if it is incorrect to illustrate that enterprise is possible to calculate；2) goods analysis module described in is used for the accuracy from the angle checking tax declaration of enterprise's goods disengaging, specially from Pay taxes call in application form tax affiliated phase, taxable income, the tax rate, tax amount of offset item, income tax amount, current period send goods volume, Phase buys goods volume, beginning inventory volume, the data of closing stock volume, checks following each project：Verification income tax amount and goods buy volume, and its formula is:Income tax amount-current period buys goods volume × tax rate, positive reason Under condition, this should be greater than or equal to zero, is had greater difference if less than zero or data, illustrate that enterprise may have void to enter to value-added tax The situation of the item amount of tax to be paid；Verification tax amount of offset item sends volume with current period goods, and its formula is：Tax amount of offset item-current period sends goods volume × tax rate, (current period Goods sends volume=beginning inventory volume+current period and buys volume-closing stock volume)；Under normal circumstances, this should be greater than zero, if small Greatly differed from each other in zero or data, then illustrate that enterprise is possible to income and does not declare situation about paying taxes；3) the fund analysis module described in is used for the accuracy that Enterprise Application is verified from the angle of fund, specially from investigation of paying taxes Called in table：The tax affiliated phase, it is taxable income, the current period buy goods volume, money-capital, bill receivable, account receivable, other should The indexs such as gathering, Prepayment, short-term borrowing, bill payable, account payable, Adanvances from customers, other creditors；This month fund changing number is checked, formula is：This month fund changing number=end of term this month number-end of term last month number, for example, this month Money-capital changing number=money-capital end of term this month number-money-capital last month end of term number, money increasing=money-capital changing number+should Receive bill changing number+account receivable changing number+other accounts receivable changing number+Prepayment changing numbers；Money subtracts=bill payable change Dynamic number+account payable changing number+Adanvances from customers changing number+other creditors changing number, money change=money increasing-money subtract.Taxable income is bought with goods and fund change is compared, taxable income-current period buys goods volume-money and become, normally In the case of, this should be greater than or equal to zero, does not lose or both data if less than zero and enterprise again and differs greatly, then to see and draw The main aspect that the fund of rising changes is in debit or credit side, if in debit, may illustrate that enterprise's pin item is present and sell not open The situation of ticket, if there may be the empty situation for supporting input VAT volume on the plus side of the account；4) the income profit analysis module described in is used to verify Enterprise Application number from enterprise's income and the angle of volume cost profit relationship According to correctness, call tax affiliated phase, taxable income, beginning inventory volume, current period to buy goods specially from application form of paying taxes Thing volume, closing stock volume, the data of income from main operation；When analyzing using this, first have to sort out two data, first, goods volume is sent, second, taxable income, which subtracts, sends goods Volume, then by the contrast of two ratios set in model, the correctness of Enterprise Application data is verified, pays close attention to two ratios, (1) Taxable income, which subtracts, sends goods volume, the ratio between this partial amount and taxable income；(2) income from main operation and taxable income Than；Because income from main operation=taxable income-main business cost-operation cost-Sales tax, and it is taxable Income, which subtracts, to be sent goods volume and should subtract main business cost with taxable income and match, therefore is generally acknowledged that ratio (1) should be greater than or wait In ratio (2), if less than then thinking that there is the abnormal situation of tax declaration in enterprise；During above-mentioned analysis, doubtful point mistake mark will be made to the data of mistake by any doubtful point mistake occur, in order to work Making personnel can further verify doubtful point wrong data.
- 5. Tax declaration error-checking method according to claim 4, it is characterised in that：Described Articulation is analyzed, goods Analysis, fund analysis and take in profit analysis and application form of paying taxes all is connect by Excel watch chains to realize the calling of data.
Priority Applications (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
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| CN108665165A (en) * | 2018-05-10 | 2018-10-16 | 广州市华泓鞋业有限公司 | A kind of business taxation analysis system based on big data |
| CN108765111A (en) * | 2018-04-28 | 2018-11-06 | 佛山市高明区杨和金属材料专业镇技术创新中心 | A kind of management system and its management method that enterprise declares dutiable goods |
| CN109636111A (en) * | 2018-11-09 | 2019-04-16 | 航天信息股份有限公司 | A kind of method and system of determining enterprise's income pin item diversity factor |
| CN111178839A (en) * | 2019-12-27 | 2020-05-19 | 航天信息股份有限公司 | Environmental protection tax declaration monitoring management method, device and system |
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| CN108765111A (en) * | 2018-04-28 | 2018-11-06 | 佛山市高明区杨和金属材料专业镇技术创新中心 | A kind of management system and its management method that enterprise declares dutiable goods |
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