CN108242019A - The monitoring method and system of the taxable sales volume of small-scale taxpayer year based on SPARK - Google Patents
The monitoring method and system of the taxable sales volume of small-scale taxpayer year based on SPARK Download PDFInfo
- Publication number
- CN108242019A CN108242019A CN201611219202.0A CN201611219202A CN108242019A CN 108242019 A CN108242019 A CN 108242019A CN 201611219202 A CN201611219202 A CN 201611219202A CN 108242019 A CN108242019 A CN 108242019A
- Authority
- CN
- China
- Prior art keywords
- taxpayer
- small
- scale
- year
- sales volume
- Prior art date
- Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
- Pending
Links
Classifications
-
- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
- G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
- G06Q40/10—Tax strategies
-
- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06F—ELECTRIC DIGITAL DATA PROCESSING
- G06F16/00—Information retrieval; Database structures therefor; File system structures therefor
- G06F16/20—Information retrieval; Database structures therefor; File system structures therefor of structured data, e.g. relational data
- G06F16/21—Design, administration or maintenance of databases
- G06F16/215—Improving data quality; Data cleansing, e.g. de-duplication, removing invalid entries or correcting typographical errors
-
- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06F—ELECTRIC DIGITAL DATA PROCESSING
- G06F16/00—Information retrieval; Database structures therefor; File system structures therefor
- G06F16/20—Information retrieval; Database structures therefor; File system structures therefor of structured data, e.g. relational data
- G06F16/28—Databases characterised by their database models, e.g. relational or object models
- G06F16/284—Relational databases
- G06F16/285—Clustering or classification
Landscapes
- Engineering & Computer Science (AREA)
- Theoretical Computer Science (AREA)
- Databases & Information Systems (AREA)
- Business, Economics & Management (AREA)
- Physics & Mathematics (AREA)
- General Physics & Mathematics (AREA)
- Accounting & Taxation (AREA)
- General Engineering & Computer Science (AREA)
- Development Economics (AREA)
- Data Mining & Analysis (AREA)
- Finance (AREA)
- Marketing (AREA)
- Technology Law (AREA)
- Economics (AREA)
- Strategic Management (AREA)
- General Business, Economics & Management (AREA)
- Quality & Reliability (AREA)
- Management, Administration, Business Operations System, And Electronic Commerce (AREA)
Abstract
Present invention design realizes a kind of method being monitored based on big data SPARK frames to the taxable sales volume of small-scale taxpayer year, its year taxable sales volume is calculated by analyzing the sales invoice data of small-scale taxpayer, whether and then it is up to standard to monitor small-scale taxpayer, and the data processing calculating process of relevant database is replaced using sparkSQL, improve the accuracy and computation rate of monitoring.The method includes：Obtain the sales invoice table of small-scale taxpayer and taxpayer's information table；Unrelated, redundancy and mixed and disorderly field information is cleaned；The sales invoice table of small-scale taxpayer and taxpayer's information table are associated with, obtains the interior field information for registering the time in all small-scale taxpayers of 1 year or more of information table after association；It carries out the classification of small-scale taxpayer and creates taxpayer's fact table；Calculate the year taxable sales volume of each small-scale taxpayer；It is compared, and comparing result is monitored with corresponding identification standard up to standard.
Description
Technical field
Big data SPARK frames are based on to small rule the present invention relates to tax supervision area, and more particularly, to one kind
Mould is paid taxes the method and system that the taxable sales volume of man-year is monitored.
Background technology
In the work of tax supervision, tax staff has found that many small-scale taxpayers reach general taxpayer and assert standard
Afterwards, do not apply for general taxpayer's recognition of qulifications not only, various methods is taken to evade instead, cause part is up to standard to pay taxes on a small scale
People declare volume it is relatively low, it is false nullify, improper family increase, nullify the tax registration after slowly do not handle new business license and the tax
The phenomenon that registration.
The reason of small-scale taxpayer up to standard is unwilling to be converted to general taxpayer is as follows：
1st, burden of taxation has a larger increase after the particularity of industry makes general taxpayer's recognition of qulifications；
2nd, there are limitations for the simple collection measure of general taxpayer；
3rd, the dependent/non-dependent obtained to VAT invoice；
4th, indivedual line operations calculate system and value-added tax general taxpayer's accounting priciples clash.
In order to increase the management intensity to small-scale taxpayer up to standard, in addition to the publicity for strengthening policy is taught and strengthens nullifying
Other than producer's audit, it is also necessary to strengthen the monitoring that is planned, having emphasis to small-scale taxpayer.
SPARK is based on memory, is the follow-on most popular general after Hadoop of field of cloud calculation
Parallel computation frame open source projects.The advantage of SPARK maximums is speed, faster than Hadoop 100 in terms of iterative processing calculating
Times or more；Another irreplaceable advantage of SPARK is：" One Stack to rule them all ", SPARK use one
A unified technology stack solves all key problems of big data calculating, this has directly established the core of its big data field
Status.
As small-scale taxpayer is changed into the reduction of general taxpayer's standard and revenue department's network management progress
Quickening, the drawbacks of invoice data amount of small-scale taxpayer increases considerably, traditional data processing method starts to show, and is
Achieve the purpose that efficiently to monitor, new data processing means certainly will be introduced.
Invention content
To solve the above-mentioned problems, according to an aspect of the present invention, a kind of big data SPARK frames that are based on are provided to small rule
Mould is paid taxes the method that the taxable sales volume of man-year is monitored, including：
Obtain the sales invoice table of electronics bottom account library middle and small scale taxpayer；
Obtain taxpayer's information table of three phase of Golden Taxes library middle and small scale taxpayer；
Field information unrelated, redundancy and mixed and disorderly in sales invoice table and taxpayer's information table is cleaned；
Sales invoice table and taxpayer's information table are carried out using Taxpayer Identification Number field and registration for starting operations date field
Association, the registration time believes in all fields of all small-scale taxpayers of 1 year or more in information table after acquisition association
Breath, and store into the data warehouse table under SPARK frames；
Industry detail code field and business scope field pair are called using the analysis tool sparkSQL under SPARK frames
The registration time, which is classified in the small-scale taxpayer of 1 year or more and creates taxpayer's fact table, stores classification results；
The year taxable sales volume of each small-scale taxpayer is calculated using analysis tool sparkSQL；
The corresponding identification standard up to standard of the year of small-scale taxpayer taxable sales volume is compared, and comparison is tied
Fruit is monitored.
Preferably, unrelated, redundancy the and mixed and disorderly field information is and the taxable sale of small-scale taxpayer year
The incomplete field of data and the skimble-scamble field of form in the unrelated field of volume calculating, field.
Preferably, the classification of the small-scale taxpayer includes：Production cargo class is engaged in, dutiable service class is provided, is engaged in
Cargo is wholesale or retail class, offer transport class and modern service class.
Preferably, the classification of the small-scale taxpayer in taxpayer's fact table with taxpayer's class code field
Mark.
Preferably, the calculation formula of the year of small-scale taxpayer taxable sales volume is：Year taxable sales volume=sold containing tax
Volume/(1+ tax rates).
Preferably, the identification standard of the year taxable sales volume is：
The classification of small-scale taxpayer is is engaged in production cargo class or provides dutiable service class, and year taxable sales volume >=50
At ten thousand yuan, then application general taxpayer is needed；
Cargo is wholesale or retail class to be engaged in for the classification of small-scale taxpayer, and during year taxable sales volume >=800,000 yuan, then
It need to apply for general taxpayer；And
The classification of small-scale taxpayer transports class and modern service class to provide, and during year taxable sales volume >=5,000,000 yuan,
Then need application general taxpayer.
According to another aspect of the present invention, providing a kind of big data SPARK frames that are based on should to small-scale taxpayer year
The system that tax sales volume is monitored, including：Information table acquiring unit, cleaning unit, information table associative cell, taxon,
Computing unit, comparison unit and storage unit, wherein
Information table acquiring unit, for obtaining the sales invoice table of electronics bottom account library middle and small scale taxpayer and extracting gold
Taxpayer's information table of three phase of tax library middle and small scale taxpayer；
Cleaning unit, for cleaning word unrelated, redundancy and mixed and disorderly in sales invoice table and taxpayer's information table
Segment information；
Information table associative cell by sales invoice table and is received using Taxpayer Identification Number field and registration for starting operations date field
Tax people's information table is associated, and obtains all small-scale taxpayers of the information table interior registration time at 1 year or more after association
Field information；
Taxon, using analysis tool sparkSQL using industry detail code field and business scope field to registration
Enrollment time classified, and create taxpayer's fact table to store classification results in the small-scale taxpayer of 1 year or more；
Computing unit calculates the year taxable sales volume of each small-scale taxpayer using analysis tool sparkSQL；
Comparison unit, the identification standard up to standard that the year taxable sales volume of small-scale taxpayer is corresponding are compared, are obtained
To comparing result；And
Storage unit, for storing data warehouse table, taxpayer's fact table and comparing result.
Preferably, the system also includes：
Monitoring unit, according to comparing result to whether meeting the small-scale taxpayer of general taxpayer's condition in the stipulated time
The interior flow completed small-scale taxpayer and upgrade to general taxpayer.
Preferably, the classification of the small-scale taxpayer includes：Production cargo class is engaged in, dutiable service class is provided, is engaged in
Cargo is wholesale or retail class, offer transport class and modern service class.
Preferably, the calculation formula of the year of small-scale taxpayer taxable sales volume is：Year taxable sales volume=sold containing tax
Volume/(1+ tax rates).
Preferably, the identification standard of the year taxable sales volume is：
The classification of small-scale taxpayer is is engaged in production cargo class or provides dutiable service class, and year taxable sales volume >=50
At ten thousand yuan, then application general taxpayer is needed；
Cargo is wholesale or retail class to be engaged in for the classification of small-scale taxpayer, and during year taxable sales volume >=800,000 yuan, then
It need to apply for general taxpayer；
The classification of small-scale taxpayer transports class and modern service class to provide, and during year taxable sales volume >=5,000,000 yuan,
Then need application general taxpayer.
Present invention design realizes a kind of big data SPARK frames that are based on and the taxable sales volume of small-scale taxpayer year is carried out
The method of monitoring calculates its year taxable sales volume, and then monitor small by analyzing the sales invoice data of small-scale taxpayer
Whether scale taxpayer is up to standard, and the storing process of relevant database is replaced to carry out data processing calculating using sparkSQL,
Improve the accuracy and computation rate of monitoring.The design of the present invention, which is realized, increases the small-scale taxpayer's to being accused of tax dodging
Hitting dynamics reduces a large amount of tax loss, improves tax safety, also has certain guaranteeing role to industry fair competition.
Description of the drawings
By reference to the following drawings, exemplary embodiments of the present invention can be more fully understood by：
Fig. 1 is the monitoring method flow chart according to the taxable sales volume of small-scale taxpayer year of the preferred embodiment of the present invention；
And
Fig. 2 is the monitoring system structure chart according to the taxable sales volume of small-scale taxpayer year of the preferred embodiment of the present invention.
Specific embodiment
Exemplary embodiments of the present invention are introduced referring now to attached drawing, however, the present invention can use many different shapes
Formula is implemented, and be not limited to the embodiment described herein, and to provide these embodiments be to disclose at large and fully
The present invention, and fully convey the scope of the present invention to person of ordinary skill in the field.Show for what is be illustrated in the accompanying drawings
Term in example property embodiment is not limitation of the invention.In the accompanying drawings, identical cells/elements use identical attached
Icon is remembered.
Unless otherwise indicated, term used herein has person of ordinary skill in the field (including scientific and technical terminology)
It is common to understand meaning.Further it will be understood that with the term that usually used dictionary limits, should be understood as and its
The linguistic context of related field has consistent meaning, and is not construed as Utopian or too formal meaning.
Fig. 1 is the monitoring method flow chart according to the taxable sales volume of small-scale taxpayer year of the preferred embodiment of the present invention.
As shown in Figure 1, the preferred embodiment of the present invention provides a kind of monitoring method to the taxable sales volume of small-scale taxpayer year
100, by method 100, the sales invoice table of electronics bottom account library middle and small scale taxpayer is obtained, obtains small rule in three phase of Golden Taxes library
After carrying out unrelated, redundant field, sales invoice table and taxpayer's information table are closed for taxpayer's information table of mould taxpayer
Connection, and the registration time is obtained after association in information table in the field information of all small-scale taxpayers of 1 year or more, make
Classified with analysis tool to small-scale taxpayer, and the year for calculating each small-scale taxpayer taxable sales volume, last root
Compared according to the corresponding identification standard up to standard of the year of each small-scale taxpayer taxable sales volume, and to comparing result into
Row monitoring.
Method 100 is since step 101, in a step 101, obtains the pin of electronics bottom account library middle and small scale taxpayer first
Item invoice table and taxpayer's information table of three phase of Golden Taxes library middle and small scale taxpayer.Wherein, what is stored in electronics bottom account library is institute
There is the ticket information of invoice, including VAT invoice table, value-added tax common invoice, the special ticket table of shipping and motor vehicle invoice
Table etc., it is special to above-mentioned VAT invoice table, value-added tax common invoice, shipping in the acquisition for carrying out sales invoice table
It is as shown in table 1 to obtain sales invoice table into the extraction and arrangement of marketing item field for ticket table and motor vehicle invoice table.Three phase of Golden Taxes
Stored in library be with the relevant information table of taxpayer, mainly include taxpayer's archives table, taxpayer's archives expansion table, assert receive
Tax people's eligibility form etc., in the acquisition for carrying out taxpayer's information table, to above-mentioned taxpayer's archives table, taxpayer's archives expansion table
And assert that taxpayer's eligibility form carries out the extraction and arrangement of taxpayer's field, it is as shown in table 2 to obtain taxpayer's information table.
1 sales invoice table of table
2 taxpayer's information table of table
In a step 102, to unrelated, redundancy and mixed and disorderly in the sales invoice table and taxpayer's information table that get
Field information cleaned.Preferably, unrelated, redundancy the and mixed and disorderly field information is and small-scale taxpayer
The incomplete field of data and the skimble-scamble field of form in the unrelated field of year taxable sales volume calculating, field.
In step 103, it by sales invoice table and is paid taxes using Taxpayer Identification Number field and registration for starting operations date field
People's information table is associated, and obtains after association registration time in information table all small-scale taxpayers' of 1 year or more
All field informations, and store into the data warehouse table under SPARK frames.Preferably, the data warehouse table is SPARK frames
The tables of data mapped under frame by the data of structuring, can provide complete data base querying function, and will
SparkSQL sentences are converted to mapping-stipulations task and are run.
At step 104, industry detail code field and warp are called using the analysis tool sparkSQL under SPARK frames
Battalion's range field classifies to the registration time in the small-scale taxpayer of 1 year or more, and create taxpayer's fact table with
Store classification results.Preferably, the classification of the small-scale taxpayer includes：Be engaged in production cargo class, provide dutiable service class,
It is engaged in wholesale cargo or retail class, transport class and modern service class is provided.Preferably, taxpayer's fact table is as shown in table 3,
Wherein the classification of small-scale taxpayer in taxpayer's fact table with taxpayer's class code field identification.
3 taxpayer's fact table of table
In step 105, the year taxable sales volume of each small-scale taxpayer is calculated using analysis tool sparkSQL,
Middle and small scale taxpayer year taxable sales volume calculation formula be：Year taxable sales volume=sales volume containing tax/(1+ tax rates).
In step 106, the corresponding identification standard up to standard of the year of small-scale taxpayer taxable sales volume is carried out pair
Than, and comparing result is monitored.The identification standard of its middle age taxable sales volume is：
The classification of small-scale taxpayer is is engaged in production cargo class or provides dutiable service class, and year taxable sales volume >=50
At ten thousand yuan, then application general taxpayer is needed；
Cargo is wholesale or retail class to be engaged in for the classification of small-scale taxpayer, and during year taxable sales volume >=800,000 yuan, then
It need to apply for general taxpayer；And
The classification of small-scale taxpayer transports class and modern service class to provide, and during year taxable sales volume >=5,000,000 yuan,
Then need application general taxpayer.Preferably for the small-scale taxpayer for meeting general taxpayer's application condition, taxation authority should
When supervising taxpayer general taxpayer's qualification application is carried out in time, and monitor application process in real time.
The preferred embodiment of the present invention provides a kind of big data SPARK frames that are based on to the taxable pin of small-scale taxpayer year
The method that the volume of selling is monitored calculates its year taxable sales volume by analyzing the sales invoice data of small-scale taxpayer, into
And monitor whether small-scale taxpayer is up to standard, and the storing process of relevant database is replaced to carry out at data using sparkSQL
Reason calculates, and improves the accuracy and computation rate of monitoring.
Fig. 2 is the monitoring system structure chart according to the taxable sales volume of small-scale taxpayer year of the preferred embodiment of the present invention.
As shown in Fig. 2, the monitoring system 200 of the taxable sales volume of small-scale taxpayer year is by information table acquiring unit 201, cleaning unit
202nd, information table associative cell 203, taxon 204, computing unit 205, comparison unit 206 and storage unit 207 form.
Wherein, information table acquiring unit 201 is used to obtain the sales invoice table of electronics bottom account library middle and small scale taxpayer and extracts gold
Taxpayer's information table of three phase of tax library middle and small scale taxpayer.
Preferably, cleaning unit 202 for clean it is unrelated, redundancy in sales invoice table and taxpayer's information table and
Mixed and disorderly field information.
Preferably, information table associative cell 203 utilizes Taxpayer Identification Number field and registration for starting operations date field by pin item
Invoice table and taxpayer's information table are associated, and it is all small at 1 year or more to obtain after association registration time in information table
The field information of scale taxpayer.
Preferably, taxon 204 utilizes industry detail code field and business scope using analysis tool sparkSQL
Field classifies to the registration time in the small-scale taxpayer of 1 year or more, and creates taxpayer's fact table to store point
Class result.
Preferably, computing unit 205 calculates the year taxable pin of each small-scale taxpayer using analysis tool sparkSQL
Sell volume.
Preferably, the corresponding identification standard up to standard of the year taxable sales volume of 206 small-scale taxpayer of comparison unit into
Row comparison, obtains comparing result.
Preferably, storage unit 207 is used to store data warehouse table, taxpayer's fact table and comparing result.
Preferably, system 200 further includes monitoring unit 208, for according to comparing result to meeting general taxpayer's condition
Small-scale taxpayer whether complete small-scale taxpayer at the appointed time and upgrade to the flow of general taxpayer.
Preferably, the classification of the small-scale taxpayer includes：Production cargo class is engaged in, dutiable service class is provided, is engaged in
Cargo is wholesale or retail class, offer transport class and modern service class.
Preferably, the calculation formula of the year of small-scale taxpayer taxable sales volume is：Year taxable sales volume=sold containing tax
Volume/(1+ tax rates).
Preferably, the identification standard of the year taxable sales volume is：
The classification of small-scale taxpayer is is engaged in production cargo class or provides dutiable service class, and year taxable sales volume >=50
At ten thousand yuan, then application general taxpayer is needed；
Cargo is wholesale or retail class to be engaged in for the classification of small-scale taxpayer, and during year taxable sales volume >=800,000 yuan, then
It need to apply for general taxpayer；
The classification of small-scale taxpayer transports class and modern service class to provide, and during year taxable sales volume >=5,000,000 yuan,
Then need application general taxpayer.
Another reality of the taxable sales volume monitoring system 200 of the preferred embodiment of the present invention small-scale taxpayer year and the present invention
It is corresponding to apply the taxable sales volume monitoring method 100 of a small-scale taxpayer year, is no longer repeated herein.
The present invention is described by reference to a small amount of embodiment.However, it is known in those skilled in the art, as
What subsidiary Patent right requirement was limited, in addition to the present invention other embodiments disclosed above are equally fallen the present invention's
In the range of.
Normally, all terms used in the claims are all solved according to them in the common meaning of technical field
It releases, unless in addition clearly being defined wherein.All references " one/described/be somebody's turn to do [device, component etc.] " are all opened ground
At least one of described device, component etc. example is construed to, unless otherwise expressly specified.Any method disclosed herein
Step need not all be run with disclosed accurate sequence, unless explicitly stated otherwise.
Claims (11)
1. a kind of method being monitored based on big data SPARK frames to the taxable sales volume of small-scale taxpayer year, including：
Obtain the sales invoice table of electronics bottom account library middle and small scale taxpayer；
Obtain taxpayer's information table of three phase of Golden Taxes library middle and small scale taxpayer；
Field information unrelated, redundancy and mixed and disorderly in sales invoice table and taxpayer's information table is cleaned；
Sales invoice table and taxpayer's information table are associated using Taxpayer Identification Number field and registration for starting operations date field,
It obtains and registers all field informations of the time in all small-scale taxpayers of 1 year or more after being associated in information table, and deposit
In storage to the data warehouse table under SPARK frames；
Industry detail code field and business scope field are called to registration using the analysis tool sparkSQL under SPARK frames
Enrollment time, which is classified in the small-scale taxpayer of 1 year or more and creates taxpayer's fact table, stores classification results；
The year taxable sales volume of each small-scale taxpayer is calculated using analysis tool sparkSQL；
The corresponding identification standard up to standard of the year of small-scale taxpayer taxable sales volume is compared, and to comparing result into
Row monitoring.
2. according to the method described in claim 1, it is characterized in that, unrelated, redundancy the and mixed and disorderly field information
It does not unite for the incomplete field of data in the field unrelated with the taxable sales volume calculating of small-scale taxpayer year, field and form
One field.
3. according to the method described in claim 1, it is characterized in that, the classification of the small-scale taxpayer includes：It is engaged in production
Cargo class provides dutiable service class, is engaged in wholesale cargo or retail class, offer transport class and modern service class.
4. according to the method described in claim 3, it is characterized in that, the classification of the small-scale taxpayer is in the occurrences in human life of paying taxes
With taxpayer's class code field identification in real table.
5. the according to the method described in claim 1, it is characterized in that, calculation formula of the year of small-scale taxpayer taxable sales volume
For：Year taxable sales volume=sales volume containing tax/(1+ tax rates).
6. according to the method described in claim 3, it is characterized in that, the identification standard of the year taxable sales volume is：
The classification of small-scale taxpayer is is engaged in production cargo class or provides dutiable service class, and year taxable sales volume >=500,000 yuan
When, then need application general taxpayer；
Cargo is wholesale or retail class to be engaged in for the classification of small-scale taxpayer, and during year taxable sales volume >=800,000 yuan, then needs Shen
It please general taxpayer；
And the classification of small-scale taxpayer transports class and modern service class to provide, and during year taxable sales volume >=5,000,000 yuan,
Then need application general taxpayer.
7. a kind of system being monitored based on big data SPARK frames to the taxable sales volume of small-scale taxpayer year, including：Letter
Table acquiring unit, cleaning unit, information table associative cell, taxon, computing unit, comparison unit and storage unit are ceased,
Wherein
Information table acquiring unit, for obtaining the sales invoice table of electronics bottom account library middle and small scale taxpayer and extracting Golden Taxes three
Taxpayer's information table of phase library middle and small scale taxpayer；
Cleaning unit, for cleaning field letter unrelated, redundancy and mixed and disorderly in sales invoice table and taxpayer's information table
Breath；
Information table associative cell, using Taxpayer Identification Number field and registration for starting operations date field by sales invoice table and taxpayer
Information table is associated, and obtains the interior word for registering the time in all small-scale taxpayers of 1 year or more of information table after association
Segment information；
Taxon, using analysis tool sparkSQL using industry detail code field and business scope field to registration
Time classified, and create taxpayer's fact table to store classification results in the small-scale taxpayer of 1 year or more；
Computing unit calculates the year taxable sales volume of each small-scale taxpayer using analysis tool sparkSQL；
Comparison unit, the identification standard up to standard that the year taxable sales volume of small-scale taxpayer is corresponding are compared, and are obtained pair
Compare result；
And storage unit, for storing data warehouse table, taxpayer's fact table and comparing result.
8. system according to claim 7, which is characterized in that further include：
Monitoring unit, it is whether complete at the appointed time to the small-scale taxpayer for meeting general taxpayer's condition according to comparing result
Upgrade to the flow of general taxpayer into small-scale taxpayer.
9. system according to claim 7, which is characterized in that the classification of the small-scale taxpayer includes：It is engaged in production
Cargo class provides dutiable service class, is engaged in wholesale cargo or retail class, offer transport class and modern service class.
10. system according to claim 7, which is characterized in that small-scale taxpayer year taxable sales volume calculating it is public
Formula is：Year taxable sales volume=sales volume containing tax/(1+ tax rates).
11. system according to claim 9, which is characterized in that the identification standard of the year taxable sales volume is：
The classification of small-scale taxpayer is is engaged in production cargo class or provides dutiable service class, and year taxable sales volume >=500,000 yuan
When, then need application general taxpayer；
Cargo is wholesale or retail class to be engaged in for the classification of small-scale taxpayer, and during year taxable sales volume >=800,000 yuan, then needs Shen
It please general taxpayer；
The classification of small-scale taxpayer during year taxable sales volume >=5,000,000 yuan, is then needed to provide transport class and modern service class
Apply for general taxpayer.
Priority Applications (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201611219202.0A CN108242019A (en) | 2016-12-26 | 2016-12-26 | The monitoring method and system of the taxable sales volume of small-scale taxpayer year based on SPARK |
Applications Claiming Priority (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201611219202.0A CN108242019A (en) | 2016-12-26 | 2016-12-26 | The monitoring method and system of the taxable sales volume of small-scale taxpayer year based on SPARK |
Publications (1)
| Publication Number | Publication Date |
|---|---|
| CN108242019A true CN108242019A (en) | 2018-07-03 |
Family
ID=62701450
Family Applications (1)
| Application Number | Title | Priority Date | Filing Date |
|---|---|---|---|
| CN201611219202.0A Pending CN108242019A (en) | 2016-12-26 | 2016-12-26 | The monitoring method and system of the taxable sales volume of small-scale taxpayer year based on SPARK |
Country Status (1)
| Country | Link |
|---|---|
| CN (1) | CN108242019A (en) |
Cited By (2)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN109857997A (en) * | 2019-02-02 | 2019-06-07 | 杭州费尔斯通科技有限公司 | A kind of offline table correlating method |
| CN111192122A (en) * | 2019-12-25 | 2020-05-22 | 航天信息股份有限公司 | Method and system for calculating difference degree of sales items based on collaborative filtering |
Citations (5)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN101404104A (en) * | 2008-11-03 | 2009-04-08 | 田小平 | Electronic invoice and taxation expropriation and management system and method |
| CN104281901A (en) * | 2013-07-04 | 2015-01-14 | 航天信息股份有限公司 | Tax declaration method based on WEB technology |
| CN104636337A (en) * | 2013-11-06 | 2015-05-20 | 航天信息股份有限公司 | Data cleaning storage method for added value tax |
| CN105574761A (en) * | 2015-12-11 | 2016-05-11 | 西安交通大学 | Taxpayer benefit association network parallel generation method based on Spark |
| CN106169152A (en) * | 2016-09-08 | 2016-11-30 | 广东源恒软件科技有限公司 | The automatic accounting method of a kind of value-added tax and system |
-
2016
- 2016-12-26 CN CN201611219202.0A patent/CN108242019A/en active Pending
Patent Citations (5)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN101404104A (en) * | 2008-11-03 | 2009-04-08 | 田小平 | Electronic invoice and taxation expropriation and management system and method |
| CN104281901A (en) * | 2013-07-04 | 2015-01-14 | 航天信息股份有限公司 | Tax declaration method based on WEB technology |
| CN104636337A (en) * | 2013-11-06 | 2015-05-20 | 航天信息股份有限公司 | Data cleaning storage method for added value tax |
| CN105574761A (en) * | 2015-12-11 | 2016-05-11 | 西安交通大学 | Taxpayer benefit association network parallel generation method based on Spark |
| CN106169152A (en) * | 2016-09-08 | 2016-11-30 | 广东源恒软件科技有限公司 | The automatic accounting method of a kind of value-added tax and system |
Cited By (2)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN109857997A (en) * | 2019-02-02 | 2019-06-07 | 杭州费尔斯通科技有限公司 | A kind of offline table correlating method |
| CN111192122A (en) * | 2019-12-25 | 2020-05-22 | 航天信息股份有限公司 | Method and system for calculating difference degree of sales items based on collaborative filtering |
Similar Documents
| Publication | Publication Date | Title |
|---|---|---|
| CN110009174B (en) | Risk recognition model training method and device and server | |
| CN108665159A (en) | A kind of methods of risk assessment, device, terminal device and storage medium | |
| CN109711955B (en) | Poor evaluation early warning method and system based on current order and blacklist base establishment method | |
| CN109615454A (en) | Determine the method and device of user's finance default risk | |
| CN105243117B (en) | A kind of data processing system and method | |
| CN107784517A (en) | A kind of customer information screening method and terminal device | |
| CN105279817A (en) | New generation intelligent monitoring and tracing system for food safety | |
| CN109754157A (en) | A kind of methods of marking and system for reflecting enterprise's health management, financing and increasing letter | |
| CN111783829A (en) | Financial anomaly detection method and device based on multi-label learning | |
| CN111260189B (en) | Risk control method, risk control device, computer system and readable storage medium | |
| CN109815480B (en) | Data processing method and device and storage medium | |
| CN109993544A (en) | Data processing method, system, computer system and computer readable storage medium | |
| CN111695979A (en) | Method, device and equipment for analyzing relation between raw material and finished product | |
| CN109635007A (en) | A kind of behavior evaluation method, apparatus and relevant device | |
| CN106875595A (en) | A kind of determination method and device of POS terminal place to use | |
| CN108242019A (en) | The monitoring method and system of the taxable sales volume of small-scale taxpayer year based on SPARK | |
| Mandiratta et al. | Pre and post disinvestment performance evaluation of Indian CPSEs | |
| Shi et al. | How Is Gross Profit Margin Overestimated in China? | |
| CN113205271A (en) | Method for evaluating enterprise income tax risk based on machine learning | |
| CN113420789A (en) | Method, device, storage medium and computer equipment for predicting risk account | |
| CN117114812A (en) | Financial product recommendation method and device for enterprises | |
| CN113672787B (en) | Stock market trading behavior monitoring method and device and storage medium | |
| Yin et al. | Supply Chain Financial Default Risk Early Warning System Based on Particle Swarm Optimization Algorithm | |
| CN115809930A (en) | Anti-fraud analysis method, device, equipment and medium based on data fusion matching | |
| CN106204172A (en) | The method and system of single tax rate VAT invoice is opened for the sales slip containing the amount of tax to be paid |
Legal Events
| Date | Code | Title | Description |
|---|---|---|---|
| PB01 | Publication | ||
| PB01 | Publication | ||
| SE01 | Entry into force of request for substantive examination | ||
| SE01 | Entry into force of request for substantive examination | ||
| RJ01 | Rejection of invention patent application after publication | ||
| RJ01 | Rejection of invention patent application after publication |
Application publication date: 20180703 |