CN108269180A - Monitor the method and device that enterprise writes out falsely invoice - Google Patents
Monitor the method and device that enterprise writes out falsely invoice Download PDFInfo
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Abstract
The present invention provides a kind of method and devices for monitoring enterprise and writing out falsely invoice.Wherein, this method comprises the following steps：Index determines step, determines the evaluation index of at least two voiding invoices；Obtaining step obtains the relevant invoice data of evaluation index with writing out falsely invoice in each enterprise；Step is calculated, calculates the comprehensive assessment score of each enterprise respectively according to the invoice data of each enterprise；Sequence step is ranked up each enterprise according to the comprehensive assessment score of each enterprise.The method that the present invention enables to monitoring enterprise to write out falsely invoice is more comprehensive, improve the specific aim of monitoring, and, pair it can carry out quantitative analysis with the relevant invoice data of evaluation index, more accurately know that each enterprise writes out falsely the situation of invoice, control and monitoring of the Taxation Work personnel to the enterprise of voiding invoice are enhanced, convenient for effectively finding out the enterprise for having and writing out falsely invoice suspicion；In addition, being ranked up according to comprehensive assessment score to each enterprise, more intuitively show that each enterprise writes out falsely the situation of invoice.
Description
Technical field
The present invention relates to tax control technical field, in particular to a kind of method and device for monitoring enterprise and writing out falsely invoice.
Background technology
It is a kind of serious unlawful practice in taxation to write out falsely invoice, make when writing out falsely invoice every year it is national cause it is hundreds of millions of
Huge economic losses.It is existing monitoring enterprise write out falsely invoice method realized by analyzing enterprise's commodity composition, the prison
Prosecutor method monitors the production and operating activities of enterprise, avoids the illegal warp of enterprise it can be found that the doubtful point of enterprise's voiding invoice
Battalion.However, since the complicated various and concealment of method that enterprise writes out falsely invoice is higher and higher, so, existing monitoring method is only
Monitor enterprise's commodity composition so that monitoring method is single, and specific aim is relatively low, reduces Taxation Work personnel and writes out falsely invoice to enterprise
The control and monitoring of behavior are unfavorable for effectively finding out the enterprise with invoice suspicion is write out falsely.
Invention content
In consideration of it, the present invention proposes a kind of method for monitoring enterprise and writing out falsely invoice, it is intended to solve existing monitoring enterprise
The problem of writing out falsely the low control and monitoring that enterprise is caused to write out falsely invoice behavior of method specific aim of invoice reduces.The invention also provides
A kind of device for monitoring enterprise and writing out falsely invoice.
On one side, the present invention proposes a kind of method for monitoring enterprise and writing out falsely invoice, and this method comprises the following steps：Refer to
Mark determines step, determines the evaluation index of at least two voiding invoices；Obtaining step is obtained in each enterprise with writing out falsely commenting for invoice
Estimate the relevant invoice data of index；Step is calculated, calculates the comprehensive assessment point of each enterprise respectively according to the invoice data of each enterprise
Number；Sequence step is ranked up each enterprise according to the comprehensive assessment score of each enterprise.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and index is determined in step, and evaluation index includes：Tax
Whether negative rate differential magnitude, top volume issue invoice rate, nonlocal invoice issuing rate, the ratio of foreign trade enterprise and belongs to that write out falsely invoice high
Danger industry.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, is calculated step and is further comprised following sub-step：Refer to
Scale value calculates sub-step, calculates the individual event evaluation index value of each enterprise respectively according to the invoice data of each enterprise；Index is weighed
Re-computation sub-step calculates the power of each individual event evaluation index of each enterprise according to each individual event evaluation index value of each enterprise
Weight；Single index assessment score calculates sub-step, according to each individual event evaluation index value of each enterprise and individual event evaluation index institute
Corresponding default criterion calculates each single index assessment score of each enterprise；Comprehensive assessment score calculates sub-step, root
The comprehensive assessment point of each enterprise of weight calculation of score and each individual event evaluation index is assessed according to each single index of each enterprise
Number.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and comprehensive assessment score calculates sub-step and further wraps
It includes：According to formula：The weight of comprehensive assessment score=∑ single index assessment score × individual event evaluation index, calculates each enterprise
Comprehensive assessment score.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and index value is calculated in sub-step, tax bearing rate difference width
The calculating of degree includes the following steps：According to formula：Add up in tax liability ÷ preset times in corporate tax burden rate=preset time
Add up taxable sales volume × 100%, calculate corporate tax burden rate；According to formula：Tax bearing rate differential magnitude=[corporate tax burden rate-sheet
Regional of the same trade average tax bearing rate] ÷ this areas same industry be averaged tax bearing rate × 100%, alternatively, tax bearing rate differential magnitude=[look forward to
Industry tax bearing rate-same period last year tax bearing rate] ÷ same period last year tax bearing rate × 100%, calculate the tax bearing rate differential magnitude of enterprise.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and index value is calculated in sub-step, and top volume issues invoice
The calculating of rate includes the following steps：When the invoice amount issued/bill billing limit × 100% >=90%, determine that invoice is
Top volume issues invoice；According to formula：The volume enterprise top volume in rate=preset time that issues invoice in top is made out an invoice quantity/preset time state-owned enterprise
Industry make out an invoice sum × 100%；The top volume for calculating enterprise issues invoice rate.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and index value is calculated in sub-step, nonlocal invoice issuing
The calculating of rate includes the following steps：When booking side is nonlocal taxpayer, also, issue the VAT invoice amount of money more than 100,000
Or when issuing the value-added tax common invoice amount of money more than 5000, determine the invoice issued for big extraly invoice；According to formula：Outside
Number/enterprise of the big extraly invoice of ground invoice issuing rate=issue issues invoice total number × 100%, alternatively, nonlocal invoice
The amount of money/the enterprise for issuing the big extraly invoice of rate=issue issues invoice total amount × 100%, and the nonlocal invoice for calculating enterprise is opened
Tool rate.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and index value is calculated in sub-step, the ratio of foreign trade enterprise
The calculating of example includes the following steps：According to formula：The ratio of foreign trade enterprise is outer for the booking side that enterprise issues VAT invoice
Ratio shared by trade enterprise calculates the ratio of the foreign trade enterprise of enterprise.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and index value is calculated in sub-step, if writes out falsely invoice
The calculating of high risk industries includes the following steps：Judge whether enterprise belongs to according to preset voiding invoice high risk industries list
Invoice high risk industries are write out falsely, invoice high risk industries are write out falsely if belonging to, it is 100 to determine evaluation index value；If it is not belonging to write out falsely invoice
High risk industries, it is 0 to determine evaluation index value.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and single index assessment score calculates sub-step into one
Step includes the following steps：When evaluation index is：Tax bearing rate differential magnitude, top volume issue invoice rate, nonlocal invoice issuing rate and outer
During the ratio of trade enterprise, if the individual event evaluation index value of enterprise is less than the predetermined threshold value corresponding to individual event evaluation index, determining should
The single index assessment score E of enterprisei=0；If the individual event evaluation index value of enterprise is more than or equal to corresponding to individual event evaluation index
Predetermined threshold value, according to formula Ei=(Zi-Zmin)/(Zmax-Zmin) × C+D calculates single index assessment score Ei；In above formula, Zi
It is 100 times of individual event evaluation index value, ZminIt is 100 times of the predetermined threshold value corresponding to individual event evaluation index, Zmax=100, C and
D is constant and C+D=100.
Further, above-mentioned monitoring enterprise is write out falsely in the method for invoice, and single index assessment score calculates sub-step into one
Step includes the following steps：When whether evaluation index is to belong to write out falsely invoice high risk industries, if being not belonging to write out falsely the high-risk row of invoice
Industry determines single index assessment score Ei=0；Invoice high risk industries are write out falsely if belonging to, determine single index assessment score Ei=
100。
In the present invention, the evaluation index of at least two voiding invoices is determined so that monitoring enterprise writes out falsely the method for invoice more
Add the specific aim for comprehensively, improving monitoring, also, each enterprise is calculated according to invoice data relevant with evaluation index in each enterprise
Comprehensive assessment score, each enterprise is ranked up further according to comprehensive assessment score, can pair with the relevant invoice of evaluation index
Data carry out quantitative analysis, more accurately know that each enterprise writes out falsely the situation of invoice, enhance Taxation Work personnel and send out writing out falsely
The control and monitoring of the enterprise of ticket convenient for effectively finding out the enterprise for having and writing out falsely invoice suspicion, solve existing monitoring enterprise
The problem of low control and monitoring that enterprise is caused to write out falsely invoice behavior of method specific aim that industry writes out falsely invoice reduce；In addition, according to comprehensive
It closes assessment score to be ranked up each enterprise, the situation that each enterprise writes out falsely invoice is enabled to more intuitively to show, convenient for the tax
Staff accurately analyzes and judges.
On the other hand, the present invention proposes a kind of device for monitoring enterprise and writing out falsely invoice, which includes：Index determines
Module, for determining the evaluation index of at least two voiding invoices；Acquisition module, for obtaining in each enterprise with writing out falsely invoice
The relevant invoice data of evaluation index；Computing module, for calculating the synthesis of each enterprise respectively according to the invoice data of each enterprise
Assess score；Sorting module is ranked up each enterprise for the comprehensive assessment score according to each enterprise.
Further, above-mentioned monitoring enterprise is write out falsely in the device of invoice, and computing module includes：Index value computational submodule,
For calculating the individual event evaluation index value of each enterprise respectively according to the invoice data of each enterprise；Index weights calculate submodule
Block, for calculating the weight of each individual event evaluation index of each enterprise according to each individual event evaluation index value of each enterprise；Individual event
Index evaluation score computational submodule, for corresponding to each individual event evaluation index value according to each enterprise and individual event evaluation index
Default criterion calculate each single index assessment score of each enterprise；Comprehensive assessment score computational submodule, for root
The comprehensive assessment point of each enterprise of weight calculation of score and each individual event evaluation index is assessed according to each single index of each enterprise
Number.
In the present invention, index determining module determines the evaluation index of at least two voiding invoices so that monitoring enterprise writes out falsely
The method of invoice is more comprehensive, improves the specific aim of monitoring, also, computing module is according to related to evaluation index in each enterprise
Invoice data calculate the comprehensive assessment score of each enterprise, sorting module is ranked up each enterprise according to comprehensive assessment score,
Pair quantitative analysis can be carried out with the relevant invoice data of evaluation index, more accurately know that each enterprise writes out falsely the situation of invoice,
Control and monitoring of the Taxation Work personnel to the enterprise of voiding invoice are enhanced, invoice suspicion is write out falsely convenient for effectively finding out to have
Enterprise；In addition, being ranked up according to comprehensive assessment score to each enterprise, enable to the situation that each enterprise writes out falsely invoice more straight
Ground display is seen, accurately analyzes and judges convenient for Taxation Work personnel.
Description of the drawings
By reading the detailed description of hereafter preferred embodiment, it is various other the advantages of and benefit it is common for this field
Technical staff will become clear.Attached drawing is only used for showing the purpose of preferred embodiment, and is not considered as to the present invention
Limitation.And in whole item attached drawing, the same reference numbers will be used to refer to the same parts.In the accompanying drawings：
Fig. 1 is the flow chart for the method that monitoring enterprise provided in an embodiment of the present invention writes out falsely invoice；
Fig. 2 is that monitoring enterprise provided in an embodiment of the present invention is write out falsely in the method for invoice, calculates the flow chart of step；
Fig. 3 is the structure diagram for the device that monitoring enterprise provided in an embodiment of the present invention writes out falsely invoice；
Fig. 4 is that monitoring enterprise provided in an embodiment of the present invention is write out falsely in the device of invoice, the structure diagram of computing module.
Specific embodiment
The exemplary embodiment of the disclosure is more fully described below with reference to accompanying drawings.Although the disclosure is shown in attached drawing
Exemplary embodiment, it being understood, however, that may be realized in various forms the disclosure without should be by embodiments set forth here
It is limited.On the contrary, these embodiments are provided to facilitate a more thoroughly understanding of the present invention, and can be by the scope of the present disclosure
Completely it is communicated to those skilled in the art.It should be noted that in the absence of conflict, embodiment in the present invention and
Feature in embodiment can be combined with each other.The present invention will be described in detail below with reference to the accompanying drawings and in conjunction with the embodiments.
Embodiment of the method：
Referring to Fig. 1, Fig. 1 is the flow chart for the method that monitoring enterprise provided in an embodiment of the present invention writes out falsely invoice.As schemed
Show, the method that monitoring enterprise writes out falsely invoice may include steps of：
Index determines step S1, determines the evaluation index of at least two voiding invoices.
Specifically, the evaluation index for writing out falsely invoice can be according to the case for writing out falsely invoice found in recent years or voiding
The characteristics of invoice enterprise, determines.For example, writing out falsely invoice enterprise is mostly presented below as feature：VAT invoice burden of taxation is abnormal low or abnormal
It is high, occur that a large amount of top volumes issue invoice, enterprise has big extraly VAT invoice, are foreign trade there are a large amount of booking sides in a short time
The invoice of enterprise, enterprise, which belong to, writes out falsely invoice high risk industries.Therefore, in the present embodiment, according to invoice enterprise is write out falsely the characteristics of,
Determine five evaluation indexes, which can include：Issue invoice rate, nonlocal invoice of tax bearing rate differential magnitude, top volume is opened
Tool rate, the ratio of foreign trade enterprise and whether belong to write out falsely invoice high risk industries.Certainly, evaluation index may be that others refer to
Mark, the present embodiment do not do this any restrictions.In the present embodiment, every evaluation index is assessed using the moon as granularity,
It is of course also possible to which other units are assessed, the present embodiment does not do this any restrictions.
Obtaining step S2 obtains each enterprise with writing out falsely the relevant invoice data of evaluation index of invoice.
Specifically, it is obtained from the electronics bottom account in tax office data library, three phase of Golden Taxes database in preset time Nei Ge enterprises
Invoice data, and all invoice datas of each enterprise are stored in electronics bottom account database, are denoted as in DZDZ databases,
In, invoice data can include：Into item data and pin item data.Since all invoice datas of enterprise are more, these invoice numbers
The data unrelated with the evaluation index for writing out falsely invoice are contained in, in this way, being easy to cause invoice data in a jumble and easily occurring
Mistake is calculated, so, the invoice data of enterprise is cleaned, unrelated with evaluation index, redundancy, the mixed and disorderly invoice of removal
Data, and the form of the invoice data after cleaning is carried out unification, most at last uniform format and with the relevant hair of evaluation index
In ticket data deposit data warehouse.Therefore, it is stored with each enterprise and assessment respectively according to the title of enterprise in data warehouse
The relevant invoice data of index.
Step S3 is calculated, calculates the comprehensive assessment score of each enterprise respectively according to the invoice data of each enterprise.
Specifically, for any one enterprise, being calculated according to the invoice data of the enterprise stored in data warehouse should
The comprehensive assessment score of enterprise, in this way, each enterprise corresponds to a comprehensive assessment score.
Sequence step S4 is ranked up each enterprise according to the comprehensive assessment score of each enterprise.
Specifically, according to the comprehensive score number of each enterprise calculated in above-mentioned calculating step S3, comprehensive assessment score
It is higher, it is bigger to represent that the enterprise writes out falsely invoice possibility.Each comprehensive assessment score is ranked up according to preset order, due to
Each comprehensive assessment score and each enterprise are one-to-one, so, the sequence of comprehensive assessment score namely the sequence of each enterprise,
So as to obtain writing out falsely the list of invoice monitoring enterprise, Taxation Work personnel can carry out phase according to the sequence of list Zhong Ge enterprises
The processing answered.When it is implemented, preset order can be sequence from big to small, or sequence from small to large, certainly,
It can also be determined according to actual conditions, the present embodiment does not do this any restrictions.
As can be seen that in the present embodiment, the evaluation index of at least two voiding invoices is determined so that monitoring enterprise writes out falsely hair
The method of ticket is more comprehensive, improves the specific aim of monitoring, also, according in each enterprise with the relevant invoice data of evaluation index
Calculate the comprehensive assessment score of each enterprise, each enterprise be ranked up further according to comprehensive assessment score, can pair and evaluation index
Relevant invoice data carries out quantitative analysis, more accurately knows that each enterprise writes out falsely the situation of invoice, enhances Taxation Work people
Control and monitoring of the member to the enterprise of voiding invoice convenient for effectively finding out the enterprise for having and writing out falsely invoice suspicion, solve existing
The problem of low control and monitoring that enterprise is caused to write out falsely invoice behavior of method specific aim that some monitoring enterprise writes out falsely invoice reduce；This
Outside, each enterprise is ranked up according to comprehensive assessment score, the situation that each enterprise writes out falsely invoice is enabled to more intuitively to show,
It accurately analyzes and judges convenient for Taxation Work personnel.
Referring to Fig. 2, Fig. 2 is that monitoring enterprise provided in an embodiment of the present invention is write out falsely in the method for invoice, calculates the stream of step
Cheng Tu.In above-described embodiment, the method for calculating the comprehensive assessment score that enterprise is calculated in step S3 has very much, when it is implemented,
It can be determined according to actual conditions, the present embodiment does not do this any restrictions, only introduces one of which below and calculates enterprise
The method of comprehensive assessment score then calculates step S3 and may further include following sub-step：
Index value calculates sub-step S31, and the individual event for calculating each enterprise respectively according to the invoice data of each enterprise is assessed
Index value.
Specifically, the corresponding computational methods of each evaluation index can be preset for each evaluation index, according to
The computational methods of each preset evaluation index can calculate each evaluation index value, i.e. individual event evaluation index value.Needle
Criterion can also be preset to each evaluation index, then be according to default criterion according to each individual event evaluation index value
It can determine whether each evaluation index of enterprise is abnormal.For any one enterprise, the enterprise is got from data warehouse
Invoice data, each individual event assessment that the invoice data of the enterprise is calculated to the enterprise according to the computational methods of each evaluation index refer to
Scale value, and can judge whether each individual event evaluation index of the enterprise is abnormal according to preset criterion.According to above-mentioned
Method calculates the individual event evaluation index value of each enterprise according to the invoice data of each enterprise respectively successively.In the present embodiment, it assesses
Index is five, then each enterprise calculates five individual event evaluation index values.
Index weights calculate sub-step S32, and each of each enterprise is calculated according to each individual event evaluation index value of each enterprise
The weight of individual event evaluation index.
Specifically, each individual event of each enterprise is calculated using Delphi method according to each individual event evaluation index value of each enterprise
Weight shared by evaluation index, wherein, the sum of weight shared by each individual event evaluation index of each enterprise is 100%.Namely
It says, relevant panel of expert passes through according to tax historical data and related work experience according to the importance of each individual event evaluation index value
It crosses and researchs and analyses to obtain the weight shared by each individual event evaluation index value.When it is implemented, panel of expert can according in recent years by
The case of voiding invoice found judges the importance of each individual event evaluation index value, and then determine each individual event evaluation index value
Shared weight.Certainly, panel of expert can also adopt the importance for judging each individual event evaluation index value with other methods, this reality
It applies example and any restrictions is not done to this.Due to use Delphi method calculate the specific method of weight shared by each individual event evaluation index for
It is well known to those skilled in the art, therefore do not repeat.Certainly, in addition to each individual event evaluation index using each enterprise of Delphi method calculating
Shared weight can also be commented using other methods known in those skilled in the art to calculate each individual event of each enterprise
Estimate the weight shared by index, the present embodiment does not do this any restrictions.
For any one enterprise, which is calculated to five lists calculated in sub-step S31 in These parameters value
Item evaluation index value calculates the weight shared by each individual event evaluation index of the enterprise using Delphi method, wherein, five individual events are commented
It is 100% to estimate the sum of weight shared by index.According to the method described above, five individual event evaluation index institutes of each enterprise are calculated successively
The weight accounted for.
When it is implemented, the weight token that can establish evaluation index is " PGZBQZ ".The field of the table can include：It comments
Estimate that index is denoted as " PGZB ", index weights are denoted as " ZBQZ ", it will be shared by calculate the five of each enterprise individual event evaluation indexes
Weight insert correspondingly in the weight table " PGZBQZ " of evaluation index.
Single index assessment score calculates sub-step S33, is commented according to each individual event evaluation index value of each enterprise with individual event
Estimate each single index assessment score that the default criterion corresponding to index calculates each enterprise.
Specifically, for any one enterprise, the enterprise calculated in sub-step S31 is calculated according to These parameters value
Each individual event evaluation index value and each evaluation index corresponding to preset criterion according to preset algorithm calculate should
Each single index assessment score of enterprise.In the present embodiment, each enterprise calculates five single index assessment scores.It presses
According to the above method, five single indexs assessment score of each enterprise is calculated successively.When it is implemented, the preset algorithm can root
It is determined according to actual conditions, the present embodiment is not intended to be limited in any this.
When it is implemented, individual event evaluation index result of calculation token can be established as " ZBJSJG ", the field of the table can be with
Including：Taxpayer's electronic record number is denoted as " NSRDZDAH ", tax bearing rate differential magnitude is denoted as " SFLCYFD ", top volume issues invoice
Rate is denoted as " DEKJFPL ", nonlocal invoice issuing rate is denoted as " WDFPKJL ", the ratio of foreign trade enterprise be denoted as " WMQYBL " and whether
Belong to voiding invoice high risk industries to be denoted as " XKFPGWHY ".Calculate the five of each enterprise single indexs are assessed into score one
One accordingly inserts in individual event evaluation index result of calculation table " ZBJSJG ".
Comprehensive assessment score calculates sub-step S34, assesses score according to each single index of each enterprise and each individual event is commented
Estimate the comprehensive assessment score of each enterprise of weight calculation of index.
Specifically, there are many kinds of the computational methods of the comprehensive assessment score, when it is implemented, can according to actual conditions come
It determines, the present embodiment does not do this any restrictions, and the present embodiment merely illustrates a kind of computational methods：According to formula：Synthesis is commented
Estimate the weight of score=∑ single index assessment score × individual event evaluation index, calculate the comprehensive assessment score of each enterprise.It is right
For any one enterprise, assessment score × tax bearing rate difference width of comprehensive assessment score=tax bearing rate differential magnitude of the enterprise
The weight of degree+top volume issue invoice rate assessment score × top volume issue invoice rate weight+other places invoice issuing rate assessment
The assessment score × weight of the ratio of foreign trade enterprise+of the ratio of weight+foreign trade enterprise of score × other places invoice issuing rate is
It is no belong to write out falsely the assessment scores × whether belong to of invoice high risk industries and write out falsely the weights of invoice high risk industries.According to above-mentioned public affairs
Formula calculates the comprehensive assessment score of each enterprise successively.
When it is implemented, it is " ZBFXJG " that can establish evaluation index analysis result token, the field of the table can include：
Taxpayer's electronic record number is denoted as " NSRDZDAH " and comprehensive assessment score is denoted as " ZHPGFS ".From the weight table of evaluation index
The weight shared by five individual event evaluation indexes of each enterprise is extracted in " PGZBQZ " successively, from individual event evaluation index result of calculation table
Five single indexs assessment score of each enterprise is extracted in " ZBJSJG " successively, according to the five of each enterprise individual event evaluation indexes
Shared weight and five single index assessment scores calculate the comprehensive assessment score of each enterprise, and insert evaluation index point
It analyses in result table " ZBFXJG ", then to the comprehensive assessment score in evaluation index analysis result table " ZBFXJG " according to from big to small
Sequence be ranked up, obtain write out falsely invoice monitoring enterprise list.
As can be seen that in the present embodiment, the weight and list of each individual event evaluation index are calculated according to each individual event evaluation index value
Index evaluation score, and then determine the comprehensive assessment score of each enterprise, can will be with the relevant invoice of each evaluation index
Data count so that it is more accurate that comprehensive assessment score calculates, and also can more reflect that enterprise writes out falsely the situation of invoice, Jin Erti
High monitoring enterprise writes out falsely specific aim and the control and monitoring of invoice.
The circular of five evaluation indexes of selection is illustrated below：
These parameters value is calculated in sub-step S31, and the calculating of tax bearing rate differential magnitude may include steps of：
According to formula：Add up to add up taxable sales volume in tax liability ÷ preset times in corporate tax burden rate=preset time
× 100%, calculate corporate tax burden rate.
Specifically, preset time can be one month, in such manner, it is possible to which so that data calculating accurately, avoids preset time mistake
Mistake is calculated caused by long.Certainly, which can also determine according to actual conditions, and the present embodiment does not do this any
Limitation.Accumulation tax liability is the identical time with the preset time in the taxable sales volume of accumulation in preset time in preset time
In the time limit, if for example, preset time is one month, adding up in accumulative tax liability ÷ moons in corporate tax burden rate=mono- month should
Tax sales volume × 100%.According to the corporate tax burden rate of above-mentioned formula successively each enterprise.
According to formula：Tax bearing rate differential magnitude=[corporate tax burden rate-this area same industry be averaged tax bearing rate] ÷ this areas
Average tax bearing rate × 100% of the same industry, alternatively, on tax bearing rate differential magnitude=[corporate tax burden rate-same period last year tax bearing rate] ÷
Year same period tax bearing rate × 100% calculates the tax bearing rate differential magnitude of enterprise.
Specifically, same industry tax bearing rate that is averaged in this area refers to area (the city, county) industry identical with the industry of the enterprise
Average tax bearing rate.Same period last year tax bearing rate refers to 1 year tax bearing rate in same time period.Tax bearing rate differential magnitude
Default criterion, i.e. tax bearing rate differential magnitude predetermined threshold value, be 30%, if the tax bearing rate difference width of the enterprise calculated
Degree is more than or equal to 30%, then corporate tax burden rate is abnormal.Calculate the tax bearing rate differential magnitude of each enterprise successively according to above-mentioned formula,
And it can judge whether the tax bearing rate of each enterprise is abnormal according to the predetermined threshold value of tax bearing rate differential magnitude.
These parameters value is calculated in sub-step S31, and volume the issue invoice calculating of rate in top may include steps of：
When the invoice amount issued/bill billing limit × 100% >=90%, determine that the invoice issued is issued for top volume
Invoice.
According to formula：The volume enterprise in quantity/preset time of making out an invoice of enterprise top volume in rate=preset time that issues invoice in top opens
Ticket sum × 100%, the top volume for calculating enterprise issue invoice rate.
Specifically, according to the regulation of the tax authority, invoice is made out an invoice limit.Two kinds of common invoice types are：Increment
Tax special invoice and value-added tax common invoice, both invoices have respectively different limits of making out an invoice.VAT invoice point
For ten thousand yuan of versions, 100,000 yuan of versions, 1,000,000 yuan of versions and 10,000,000 yuan of versions, and value-added tax common invoice is divided into 100,000 yuan of versions and 1,000,000
First version.
The preset time can be one month, then issue invoice rate, certainly, the preset time using the moon as Granular Computing top volume
It can also be determined according to actual conditions, the present embodiment is not intended to be limited in any this.Top volume issues invoice the default judgement mark of rate
Standard pushes up volume and issues invoice the predetermined threshold value of rate, is 70%.If the top volume of the enterprise calculated issues invoice, rate is more than or equal to
70%, then the enterprise is in the presence of the risk for writing out falsely invoice.The top volume for calculating each enterprise successively according to above-mentioned formula issues invoice rate,
And the predetermined threshold value for the rate that can be issued invoice according to top volume judges each enterprise with the presence or absence of the risk for writing out falsely invoice.
These parameters value is calculated in sub-step S31, and the calculating of nonlocal invoice issuing rate may include steps of：
When booking side is nonlocal taxpayer, also, issues the VAT invoice amount of money and be more than 100,000 or issue increment
When the tax common invoice amount of money is more than 5000, determine the invoice issued for big extraly invoice.
Specifically, the booking side of VAT invoice is nonlocal taxpayer and to issue the amount of money of VAT invoice big
In 100,000 yuan, alternatively, the booking side of value-added tax common invoice is nonlocal taxpayer and issues the value-added tax common invoice amount of money and be more than
5000 yuan, it is determined that the invoice issued is big extraly invoice.
According to formula：Number/enterprise of the big extraly invoice of nonlocal invoice issuing rate=issue issue invoice total number ×
100%, alternatively, nonlocal invoice issuing rate=amount of money/enterprise for issuing big extraly invoice issues invoice total amount × 100%,
Calculate the nonlocal invoice issuing rate of enterprise.
Specifically, nonlocal invoice issuing rate can be according to formula：The big extraly invoice of nonlocal invoice issuing rate=issue
Number/enterprise issues invoice total number × 100% to calculate, can also be according to formula：Nonlocal invoice issuing rate=issue wholesale
The amount of money/enterprise of nonlocal invoice issues invoice total amount × 100% to calculate, and the present embodiment does not do this any restrictions.Other places
The default criterion of invoice issuing rate, i.e., the predetermined threshold value of nonlocal invoice issuing rate, is 50%, if the enterprise calculated is outer
Ground invoice issuing rate is more than or equal to 50%, it is determined that the nonlocal invoice issuing rate of the enterprise occurs abnormal.When it is implemented, no matter
Which calculated according to formula, as long as being more than or equal to 50% according to the nonlocal invoice issuing rate that one of formula calculates, then
It can determine that exception occurs in the nonlocal invoice issuing rate of enterprise.Calculate the nonlocal invoice of each enterprise successively according to above-mentioned formula
Issue rate, and can be judged according to the predetermined threshold value of nonlocal invoice issuing rate each enterprise nonlocal invoice issuing rate whether occur it is different
Often.
These parameters value is calculated in sub-step S31, and the calculating of the ratio of foreign trade enterprise may include steps of：
According to formula：The ratio of foreign trade enterprise is ratio shared by foreign trade enterprise for the booking side that enterprise issues VAT invoice
Example calculates the ratio of the foreign trade enterprise of enterprise.
Specifically, the predetermined threshold value of the default criterion, i.e. foreign trade enterprise's ratio of foreign trade enterprise's ratio is 50%, if
The foreign trade enterprise's ratio calculated is more than or equal to 50%, it is determined that the enterprise has the risk for writing out falsely invoice.According to above-mentioned formula
Foreign trade enterprise's ratio of each enterprise is calculated successively, and can whether each enterprise be judged according to the predetermined threshold value of foreign trade enterprise's ratio
In the presence of the risk for writing out falsely invoice.
These parameters value is calculated in sub-step S31, if the calculating for writing out falsely invoice high risk industries may include steps of：
Judge whether enterprise belongs to according to preset voiding invoice high risk industries list and write out falsely invoice high risk industries, if
Belong to and write out falsely invoice high risk industries, it is 100 to determine evaluation index value；If being not belonging to write out falsely invoice high risk industries, determine that assessment refers to
Scale value is 0.
Specifically, which can be according to the voiding invoice investigated and prosecuted over the years
Case obtains, and judging whether each enterprise belongs to successively according to the voiding invoice high risk industries list writes out falsely invoice high risk industries, then
Voiding invoice high risk industries preset criterion and are：If enterprise, which belongs to, writes out falsely invoice high risk industries, determine that evaluation index value is
100；If enterprise is not belonging to write out falsely invoice high risk industries, it is 0 to determine evaluation index value.
As can be seen that the computational methods of each evaluation index value are defined respectively in the present embodiment so that each
The calculation of each individual event evaluation index value of enterprise is unified, convenient for calculating, and then also ensures that composite score calculates accurate
Degree.
In the various embodiments described above, single index assessment score calculates sub-step S33 and carries out calculating individual event according to preset algorithm
Index evaluation score lists one of which algorithm in the present embodiment：Single index assessment score calculates sub-step S33 can be into
One step includes the following steps：
When evaluation index issues invoice rate, nonlocal invoice issuing rate and foreign trade enterprise for tax bearing rate differential magnitude, top volume
During ratio, if the individual event evaluation index value of enterprise is less than the predetermined threshold value corresponding to individual event evaluation index, the list of the enterprise is determined
Item index evaluation score Ei=0.
Specifically, if the tax bearing rate differential magnitude of enterprise is less than 30%, the individual event of the tax bearing rate differential magnitude of the enterprise
Index evaluation score Ei=0.If enterprise top volume issues invoice rate less than 70% in the preset time of enterprise, which presets
Enterprise top volume issues invoice the single index assessment score E of rate in timei=0.If the nonlocal invoice issuing rate of enterprise is less than
50%, then the single index assessment score E of the nonlocal invoice issuing rate of the enterprisei=0.If the ratio of foreign trade enterprise is less than
50%, then the single index of foreign trade enterprise's ratio assesses score E in the enterprisei=0.
If the individual event evaluation index value of enterprise is more than or equal to the predetermined threshold value corresponding to individual event evaluation index, according to formula Ei
=(Zi-Zmin)/(Zmax-Zmin) × C+D calculates single index assessment score Ei.In above formula, Zi100 for individual event evaluation index value
Times, ZminIt is 100 times of the predetermined threshold value corresponding to individual event evaluation index, Zmax=100, C and D are constant and C+D=100, C
It is the multiple that " amplification " or " diminution " is carried out to the numerical value after transformation, D is that " translational movement " translated is done to the numerical value after transformation.It is excellent
Choosing, C=40, D=60.
Specifically, it is ratio since These parameters value calculates each individual event evaluation index value calculated in sub-step S31
Value, i.e., each individual event evaluation index value is a numerical value in 0~100%, so for the ease of calculating and observing as a result, then will
Each individual event evaluation index value amplifies 100 times, i.e. ZiIt it is 100 times of each individual event evaluation index value, correspondingly, ZminAlso it is each list
100 times of predetermined threshold value corresponding to evaluation index.Therefore, for tax bearing rate differential magnitude, Zmin=30；Top volume is opened
Have invoice rate, Zmin=70；For nonlocal invoice issuing rate, Zmin=50；For the ratio of foreign trade enterprise, Zmin=50.
When enterprise tax bearing rate differential magnitude be more than or equal to 30%, according to formula Ei=(Zi-Zmin)/(Zmax-Zmin)×C+D
Calculate the single index assessment score E of tax bearing rate differential magnitudei。
When the top volume of enterprise issues invoice rate more than or equal to 70%, according to formula Ei=(Zi-Zmin)/(Zmax-Zmin)×C+D
Top volume is calculated to issue invoice the single index assessment score E of ratei。
When enterprise nonlocal invoice issuing rate be more than or equal to 50%, formula Ei=(Zi-Zmin)/(Zmax-Zmin) × C+D is calculated
The single index assessment score E of nonlocal invoice issuing ratei。
When foreign trade enterprise in enterprise ratio be more than or equal to 50%, formula Ei=(Zi-Zmin)/(Zmax-Zmin) × C+D is calculated
The single index assessment score E of the ratio of foreign trade enterprisei。
When whether evaluation index is to belong to write out falsely invoice high risk industries, if being not belonging to write out falsely invoice high risk industries, determine
Single index assessment score Ei=0；Invoice high risk industries are write out falsely if belonging to, determine single index assessment score Ei=100.
As can be seen that in the present embodiment, respectively to the computational methods of each single index assessment score of five evaluation indexes
It being defined, point situation calculates single index assessment score, enables to result of calculation more accurate, also, due to
Whether belong to and write out falsely the evaluation indexes of invoice high risk industries and preset criterion and evaluation indexes and differed with others, so,
Individually to whether the calculating for the single index assessment score for belonging to voiding invoice high risk industries is defined, can better assure that
The calculating of comprehensive assessment score improves the accuracy of calculating, and then more accurately reacts the situation that enterprise writes out falsely invoice.
The idiographic flow of method that monitoring enterprise writes out falsely invoice is：
(1) case of voiding invoice that analysis was found in recent years, determines that evaluation index is：Tax bearing rate differential magnitude, top
Whether volume issues invoice rate, nonlocal invoice issuing rate, the ratio of foreign trade enterprise and belongs to and writes out falsely invoice high risk industries.
(2) hair in preset time Nei Ge enterprises is obtained from the electronics bottom account in tax office data library, three phase of Golden Taxes database
Ticket data, and all invoice datas of each enterprise are stored in DZDZ databases.Again by the hair of DZDZ database Zhong Ge enterprises
Unrelated with evaluation index in ticket data, redundancy, mixed and disorderly invoice data removal, and to the lattice of the invoice data after cleaning
Formula carry out unification, most at last uniform format and invoice data relevant with evaluation index deposit data warehouse in.
(3) the weight table " PGZBQZ ", individual event evaluation index result of calculation table " ZBJSJG " and assessment of evaluation index are established
Index analysis result table " ZBFXJG ".Wherein, the field of the weight table " PGZBQZ " of evaluation index can include：Evaluation index
" PGZB ", index weights " ZBQZ ".The field of individual event evaluation index result of calculation table " ZBJSJG " can include：Taxpayer's electronics
File number " NSRDZDAH ", tax bearing rate differential magnitude " SFLCYFD ", top volume issue invoice rate " DEKJFPL ", nonlocal invoice issuing
Rate " WDFPKJL ", the ratio " WMQYBL " of foreign trade enterprise and whether belong to write out falsely invoice high risk industries " XKFPGWHY ".Assessment refers to
The field of mark analysis result table " ZBFXJG " can include：Taxpayer's electronic record number " NSRDZDAH " and comprehensive assessment score
“ZHPGFS”。
The calculating of the comprehensive assessment score of the enterprise is introduced by taking one of enterprise in each enterprise as an example below：
(4) invoice data of the enterprise is got from data warehouse, and according to the calculation formula of each individual event evaluation index
Each individual event evaluation index value of the enterprise is calculated respectively, finally calculates five individual event evaluation index values of the enterprise.
(5) five individual event evaluation index values of the enterprise are calculated with each individual event evaluation index of the enterprise using Delphi method
Shared weight, wherein, the sum of weight shared by five individual event evaluation index values is 100%, and by five individual event evaluation indexes
The weighted value of value is filled into correspondingly in the weight table " PGZBQZ " of evaluation index.
(6) the individual event evaluation index value of the tax bearing rate differential magnitude of the enterprise calculated is compared with predetermined threshold value 30%
Compared with if the individual event evaluation index value of tax bearing rate differential magnitude is less than predetermined threshold value 30%, individual event assessment score is Ei=0.If
The individual event evaluation index value of tax bearing rate differential magnitude is more than or equal to predetermined threshold value 30%, then according to formula Ei=(Zi-Zmin)/
(Zmax-Zmin) × C+D calculates the single index assessment score E of tax bearing rate differential magnitudei.Successively calculate top volume issue invoice rate,
Nonlocal invoice issuing rate, the ratio of foreign trade enterprise and the individual event evaluation index score for whether belonging to voiding invoice high risk industries.It will
The five individual event evaluation index scores calculated are inserted in individual event evaluation index result of calculation table " ZBJSJG ".
(7) weight+top volume of assessment score × tax bearing rate differential magnitude of comprehensive assessment score=tax bearing rate differential magnitude
Assessment score × top the volume for the rate that issues invoice issue invoice rate weight+other places invoice issuing rate assessment score × other places invoice
Issue whether the assessment score of the ratio of weight+foreign trade enterprise of rate × weight of the ratio of foreign trade enterprise+belongs to voiding invoice
The assessment score of high risk industries × whether belong to writes out falsely the weight of invoice high risk industries.The comprehensive assessment score calculated is inserted
In evaluation index analysis result table " ZBFXJG ".
Calculate the comprehensive assessment score of each enterprise successively according to step (4)~(7).
(8) it is the comprehensive assessment score of evaluation index analysis result table " ZBFXJG " Zhong Ge enterprises is suitable according to from big to small
Sequence is ranked up, and obtains writing out falsely the list of invoice monitoring enterprise.
In conclusion the present embodiment so that the method for monitoring enterprise's voiding invoice is more comprehensive, being directed to for monitoring is improved
Property, further, it is possible to which pair invoice data progress quantitative analysis relevant with evaluation index, more accurately knows that each enterprise writes out falsely invoice
Situation, enhance Taxation Work personnel to write out falsely invoice enterprise control and monitoring, convenient for effectively find out have write out falsely
The enterprise of invoice suspicion；In addition, being ranked up according to comprehensive assessment score to each enterprise, each enterprise is enabled to write out falsely invoice
Situation is more intuitively shown, is accurately analyzed and is judged convenient for Taxation Work personnel.
Device embodiment：
The invention also provides a kind of devices for monitoring enterprise and writing out falsely invoice.It is carried referring to Fig. 3, Fig. 3 for the embodiment of the present invention
The monitoring enterprise of confession writes out falsely the structure diagram of the device of invoice.As shown in the figure, the device can include：Index determining module 100,
Acquisition module 200, computing module 300 and sorting module 400.Wherein, index determining module 100 is for determining at least two voidings
The evaluation index of invoice, acquisition module 200 are used to obtain the relevant invoice data of evaluation index with voiding invoice in each enterprise,
Computing module 300 is used to calculate the comprehensive assessment score of each enterprise respectively according to the invoice data of each enterprise, and sorting module 400 is used
Each enterprise is ranked up in the comprehensive assessment score according to each enterprise.Wherein, the specific implementation process of the device is referring to above-mentioned
Explanation in embodiment of the method, details are not described herein for the present embodiment.
As can be seen that in the present embodiment, index determining module 100 determines the evaluation index of at least two voiding invoices, makes
The method that enterprise's voiding invoice must be monitored is more comprehensive, improves the specific aim of monitoring, also, computing module 300 is according to each enterprise
Invoice data relevant with evaluation index calculates the comprehensive assessment score of each enterprise in industry, and sorting module 400 is according to comprehensive assessment
Score is ranked up each enterprise, pair can carry out quantitative analysis with the relevant invoice data of evaluation index, more accurately know
Each enterprise writes out falsely the situation of invoice, control and monitoring of the Taxation Work personnel to the enterprise of voiding invoice is enhanced, convenient for effectively
It finds out with the enterprise for writing out falsely invoice suspicion；In addition, being ranked up according to comprehensive assessment score to each enterprise, enable to each
The situation that enterprise writes out falsely invoice is more intuitively shown, is accurately analyzed and is judged convenient for Taxation Work personnel.
Referring to Fig. 4, Fig. 4 is that monitoring enterprise provided in an embodiment of the present invention is write out falsely in the device of invoice, the knot of computing module
Structure block diagram.As shown in the figure, the computing module 300 can include：Index value computational submodule 310, index weights computational submodule
320, single index assesses score computational submodule 330 and comprehensive assessment score computational submodule 340.Wherein, index value calculates
Submodule 310 is used to calculate the individual event evaluation index value of each enterprise respectively according to the invoice data of each enterprise.Index weights
Computational submodule 320 is for each individual event evaluation index according to each enterprise of each individual event evaluation index value of each enterprise calculating
Weight.Single index assessment score computational submodule 330 is used to be commented with individual event according to each individual event evaluation index value of each enterprise
Estimate each single index assessment score that the default criterion corresponding to index calculates each enterprise.Comprehensive assessment score calculates son
Module 340 is used to assess each enterprise of weight calculation of score and each individual event evaluation index according to each single index of each enterprise
Comprehensive assessment score.Wherein, in the device specific implementation process of computing module 300 referring to being calculated in above method embodiment
The explanation of step S3, details are not described herein for the present embodiment.
As can be seen that the present embodiment will can be counted with the relevant invoice data of each evaluation index so that comprehensive
It is more accurate to assess score calculating, also can more reflect that enterprise writes out falsely the situation of invoice, and then improves monitoring enterprise and writes out falsely invoice
Specific aim and control and monitoring.
In conclusion the method that the present embodiment enables to monitoring enterprise to write out falsely invoice is more comprehensive, monitoring is improved
Specific aim, further, it is possible to which pair invoice data progress quantitative analysis relevant with evaluation index, more accurately knows that each enterprise writes out falsely
The situation of invoice enhances control and monitoring of the Taxation Work personnel to the enterprise of voiding invoice, has convenient for effectively finding out
Write out falsely the enterprise of invoice suspicion；In addition, being ranked up according to comprehensive assessment score to each enterprise, each enterprise is enabled to write out falsely hair
The situation of ticket is more intuitively shown, is accurately analyzed and is judged convenient for Taxation Work personnel.
Obviously, various changes and modifications can be made to the invention without departing from essence of the invention by those skilled in the art
God and range.In this way, if these modifications and changes of the present invention belongs to the range of the claims in the present invention and its equivalent technologies
Within, then the present invention is also intended to include these modifications and variations.
Claims (13)
- A kind of 1. method for monitoring enterprise and writing out falsely invoice, which is characterized in that include the following steps：Index determines step, determines the evaluation index of at least two voiding invoices；Obtaining step obtains the relevant invoice data of evaluation index with the voiding invoice in each enterprise；Step is calculated, calculates the comprehensive assessment score of each enterprise respectively according to the invoice data of each enterprise；Sequence step is ranked up each enterprise according to the comprehensive assessment score of each enterprise.
- 2. the method that monitoring enterprise according to claim 1 writes out falsely invoice, which is characterized in that the index determines step In,The evaluation index includes：Tax bearing rate differential magnitude, top volume issue invoice rate, nonlocal invoice issuing rate, foreign trade enterprise Ratio and whether belong to write out falsely invoice high risk industries.
- 3. the method that monitoring enterprise according to claim 2 writes out falsely invoice, which is characterized in that the calculating step is further Including following sub-step：Index value calculates sub-step, calculates the individual event evaluation index of each enterprise respectively according to the invoice data of each enterprise Value；Index weights calculate sub-step, and each individual event of each enterprise is calculated according to each individual event evaluation index value of each enterprise The weight of evaluation index；Single index assessment score calculates sub-step, is commented according to each individual event evaluation index value of each enterprise with the individual event Estimate each single index assessment score that the default criterion corresponding to index calculates each enterprise；Comprehensive assessment score calculates sub-step, is commented according to each single index assessment score of each enterprise and each individual event Estimate the comprehensive assessment score of each enterprise of weight calculation of index.
- 4. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the comprehensive assessment score meter Operator step further comprises：According to formula：The weight of comprehensive assessment score=∑ single index assessment score × individual event evaluation index, calculates every The comprehensive assessment score of a enterprise.
- 5. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the index value calculates sub-step In rapid, the calculating of tax bearing rate differential magnitude includes the following steps：According to formula：Add up to add up taxable sales volume described in tax liability ÷ in preset time in corporate tax burden rate=preset time × 100%, calculate corporate tax burden rate；According to formula：Tax bearing rate differential magnitude=[corporate tax burden rate-this area same industry be averaged tax bearing rate] ÷ this areas colleague Industry is averaged tax bearing rate × 100%, alternatively, tax bearing rate differential magnitude=[corporate tax burden rate-same period last year tax bearing rate] ÷ last year is same Phase tax bearing rate × 100% calculates the tax bearing rate differential magnitude of enterprise.
- 6. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the index value calculates sub-step In rapid, volume the issue invoice calculating of rate in top includes the following steps：When the invoice amount issued/bill billing limit × 100% >=90%, determine that the invoice issues invoice for top volume；According to formula：The volume enterprise in quantity/preset time of making out an invoice of enterprise top volume in rate=preset time that issues invoice in top opens Ticket sum × 100%；The top volume for calculating enterprise issues invoice rate.
- 7. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the index value calculates sub-step In rapid, the calculating of nonlocal invoice issuing rate includes the following steps：When booking side is nonlocal taxpayer, also, the VAT invoice amount of money is issued more than 100,000 or to issue value-added tax general When logical invoice amount is more than 5000, determine the invoice issued for big extraly invoice；According to formula：Number/enterprise of the big extraly invoice of nonlocal invoice issuing rate=issue issue invoice total number × 100%, alternatively, nonlocal invoice issuing rate=amount of money/enterprise for issuing big extraly invoice issues invoice total amount × 100%, Calculate the nonlocal invoice issuing rate of enterprise.
- 8. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the index value calculates sub-step In rapid, the calculating of the ratio of foreign trade enterprise includes the following steps：According to formula：The ratio of foreign trade enterprise is ratio shared by foreign trade enterprise for the booking side that enterprise issues VAT invoice, Calculate the ratio of the foreign trade enterprise of enterprise.
- 9. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the index value calculates sub-step In rapid, if the calculating for writing out falsely invoice high risk industries includes the following steps：Judge whether enterprise belongs to according to preset voiding invoice high risk industries list and write out falsely invoice high risk industries, if belonging to Invoice high risk industries are write out falsely, it is 100 to determine evaluation index value；If being not belonging to write out falsely invoice high risk industries, evaluation index value is determined It is 0.
- 10. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the single index assessment Score calculates sub-step and further comprises following steps：When the evaluation index is：Tax bearing rate differential magnitude, top volume issue invoice rate, nonlocal invoice issuing rate and foreign trade enterprise During ratio,If the individual event evaluation index value of enterprise is less than the predetermined threshold value corresponding to the individual event evaluation index, the enterprise is determined Single index assessment score Ei=0；If the individual event evaluation index value of enterprise is more than or equal to the predetermined threshold value corresponding to the individual event evaluation index, according to public affairs Formula Ei=(Zi-Zmin)/(Zmax-Zmin) × C+D calculates the single index assessment score Ei；In above formula, ZiRefer to for individual event assessment 100 times of scale value, ZminIt is 100 times of the predetermined threshold value corresponding to individual event evaluation index, Zmax=100, C and D are constant and C + D=100.
- 11. the method that monitoring enterprise according to claim 3 writes out falsely invoice, which is characterized in that the single index assessment Score calculates sub-step and further comprises following steps：When whether the evaluation index is to belong to write out falsely invoice high risk industries,If being not belonging to write out falsely invoice high risk industries, the single index assessment score E is determinedi=0；Invoice high risk industries are write out falsely if belonging to, determine the single index assessment score Ei=100.
- 12. a kind of device for monitoring enterprise and writing out falsely invoice, which is characterized in that including：Index determining module (100), for determining the evaluation index of at least two voiding invoices；Acquisition module (200), for obtaining the relevant invoice data of evaluation index in each enterprise with the voiding invoice；Computing module (300), for calculating the comprehensive assessment score of each enterprise respectively according to the invoice data of each enterprise；Sorting module (400) is ranked up each enterprise for the comprehensive assessment score according to each enterprise.
- 13. monitoring enterprise according to claim 12 writes out falsely the device of invoice, which is characterized in that the computing module (300) include：Index value computational submodule (310), for calculating the list of each enterprise respectively according to the invoice data of each enterprise Item evaluation index value；Index weights computational submodule (320) calculates each enterprise for each individual event evaluation index value according to each enterprise The weight of each individual event evaluation index of industry；Single index assessment score computational submodule (330), for each individual event evaluation index value according to each enterprise with Default criterion corresponding to the individual event evaluation index calculates each single index assessment score of each enterprise；Comprehensive assessment score computational submodule (340), for each single index assessment score according to each enterprise and respectively The comprehensive assessment score of each enterprise of weight calculation of the individual event evaluation index.
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