CN108921682A - A kind of processing method of value-added tax, device and system - Google Patents
A kind of processing method of value-added tax, device and system Download PDFInfo
- Publication number
- CN108921682A CN108921682A CN201810731354.1A CN201810731354A CN108921682A CN 108921682 A CN108921682 A CN 108921682A CN 201810731354 A CN201810731354 A CN 201810731354A CN 108921682 A CN108921682 A CN 108921682A
- Authority
- CN
- China
- Prior art keywords
- value
- added tax
- product
- account
- tax
- 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
- 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
- G06Q40/12—Accounting
- G06Q40/123—Tax preparation or submission
Abstract
The invention discloses a kind of processing method of value-added tax, device and system, by obtaining the current value-added tax parameter of product, and the account information of the taxable behavior of the product is obtained from billing and accounting system；According to the current value-added tax parameter and the account information, value-added tax account is calculated；According to the value-added tax account as a result, according to default surtax computation rule (tax rate, algorithm), surtax account is calculated；Using the value-added tax account, the surtax account, the value-added tax and its surtax associated documents of the product are generated, to complete the value-added tax processing to the product.In this way, using the processing scheme of value-added tax provided in an embodiment of the present invention, no longer need to the processing and verification manually to the money pipe product progress of magnanimity one by one, not only liberate a large amount of human and material resources, and the accuracy and real-time of the value-added tax processing and verification to numerous products are improved, reliable foundation is provided to pay taxes and collect taxes for user.
Description
Technical field
The present invention relates to technical field of data processing, processing method, device and system more particularly to a kind of value-added tax.
Background technique
Tax revenue is the most important receipts form of national (government) public finance and source.The essence of tax revenue is that country is to meet
The public needs of society, rely on public power, according to the standard and program of law defined, participate in national income allocation, force to take
It obtains fiscal revenues and is formed by a kind of particular allocation relationship.Wherein, Sales Tax is to provide China dutiable service within the border, transfer the possession of nothing
Shape assets, the praedial entity and individual of sale, a kind of tax that the turnover obtained with regard to it is imposed；Value-added tax is domestic to China
It markets the goods, processing is provided, repairs the added value that the entity and individual of repair labor service and import obtain with regard to it to calculate
According to a kind of tax imposed.
Sales Tax value-added tax (abbreviation：Battalion changes increasing) it is important measure, in particular to pay business in the past that country proposes
The taxable item of tax pays value-added tax instead, and value-added tax only pays taxes to product or the value-added part of service, reduces repetition sign
The link of tax.In billing and accounting system, needs for the existing Sales Tax of insurance products to be changed to value-added tax and handle manually simultaneously manually
It calculates；It is also required to non-insured product (such as fund product) increasing value-added tax manually, is handled manually and manually calculated.
Under current big data era, insurance products and non-insured product emerge one after another, and as battalion changes increasing policy
Improve and implement, most of product is related to the processing of value-added tax.For billing and accounting system, if continued manually
Value-added tax processing and accounting are carried out, a large amount of manpower and material resources are not only expended, treatment effeciency is lower, moreover, manual operation is easy
Existing mistake, the relevant account of the value-added tax caused and voucher inaccuracy.That is, the efficiency of existing value-added tax processing method
And accuracy is difficult to meet the needs of users.Therefore, how to provide it is a kind of can fast and accurately value-added tax processing side
Method is target urgent problem to be solved to meet user to the accuracy of value-added tax relevant information and the demand of real-time.
Summary of the invention
The technical problem to be solved by the invention is to provide a kind of processing methods of value-added tax, device and system, existing
Increase the relevant treatment of value-added tax in billing and accounting system and calculate module, so that can be automatically quick to value-added tax progress, accurate
Processing, meet user to the accuracy of value-added tax relevant information and the demand of real-time, so that user can accurately carry out
Understanding and decision.
In a first aspect, the embodiment of the invention provides a kind of processing methods of value-added tax, including：
The current value-added tax parameter of product is obtained, and obtains the account letter of the taxable behavior of the product from billing and accounting system
Breath；
Increment is calculated according to default value-added tax computation rule according to the current value-added tax parameter and the account information
Tax account；
According to the value-added tax account as a result, according to default surtax computation rule, surtax account is calculated；It is described pre-
If surtax computation rule includes the surtax tax rate and surtax algorithm；
Using the value-added tax account and the surtax account, value-added tax and its surtax for generating the product are related
Voucher, to complete the value-added tax processing to the product.
Optionally, if the product is the product for carrying out value-added tax processing for the first time, the method also includes：
The value-added tax parameter of the product is safeguarded, the current value-added tax parameter of the product is obtained.
Optionally, the value-added tax parameter includes：
VAT rate, security basic information and value-added tax computation rule.
Optionally, the account information of the taxable behavior of the product includes subject balance and subject flowing water.
Second aspect, the embodiment of the invention also provides a kind of processing systems of value-added tax, are applied in billing and accounting system, packet
It includes：Value-added tax parameter acquisition module, account data obtaining module, account generation module and voucher generation module；
Wherein, the value-added tax parameter acquisition module, for obtaining the current value-added tax parameter of product；
The account data obtaining module, for obtaining the account information of the taxable behavior of the product from billing and accounting system；
The account generation module is used for according to the current value-added tax parameter and the account information, according to default increasing
It is worth tax computation rule, calculates value-added tax account；Also, by according to the value-added tax account as a result, based on according to default surtax
Rule is calculated, surtax account is calculated；
The voucher generation module generates the product for utilizing the value-added tax account and the surtax account
Value-added tax and surtax associated documents, to complete to handle a value-added tax of the product.
Optionally, if the product is the product for carrying out value-added tax processing for the first time, the system also includes：
Parameter maintenance module is safeguarded for the value-added tax parameter to the product, obtains the current increasing of the product
It is worth tax parameter.
Optionally, the value-added tax parameter includes：
VAT rate, security basic information and value-added tax computation rule.
Optionally, the account information of the taxable behavior of the product includes subject balance and subject flowing water.
The third aspect, the embodiment of the invention also provides a kind of processing units of value-added tax, including：
Acquiring unit, for obtaining the current value-added tax parameter of product, and it is taxable to obtain from billing and accounting system the product
The account information of behavior；
First computing unit is used for according to the current value-added tax parameter and the account information, according to default value-added tax
Computation rule calculates value-added tax account；
Second computing unit is used for according to the value-added tax account as a result, calculating attached according to default surtax computation rule
Raise in taxes account；
Generation unit generates the value-added tax of the product for utilizing the value-added tax account and the surtax account
With surtax associated documents, handled with a value-added tax of the completion to the product.
Optionally, if the product is the product for carrying out value-added tax processing for the first time, described device further includes：
Maintenance unit is safeguarded for the value-added tax parameter to the product, obtains the current value-added tax of the product
Parameter.
Optionally, the value-added tax parameter includes：
VAT rate, security essential information and value-added tax computation rule.
Optionally, the account information of the taxable behavior of the product includes subject balance and subject flowing water.
Compared with prior art, the embodiment of the present invention has the following advantages that：
In embodiments of the present invention, it by obtaining the current value-added tax parameter of product, and obtains from billing and accounting system described
The account information of the taxable behavior of product；Firstly, according to the current value-added tax parameter and the account information, according to default increment
Tax computation rule calculates value-added tax account；Then, according to the value-added tax account as a result, according to default surtax computation rule,
Calculate surtax account；Then, using the value-added tax account and the surtax account, generate the product value-added tax and
Surtax associated documents, to complete the value-added tax processing to the product.In this way, using increasing provided in an embodiment of the present invention
It is worth the processing method of tax, no longer needs to processing and verification manually to the money pipe product progress of magnanimity one by one, not only solve amplification quantity
Human and material resources, and the accuracy and real-time to the value-added taxes of numerous products processing and verification are improved, to be
User, which pays taxes and collects taxes, provides reliable foundation.
Detailed description of the invention
To describe the technical solutions in the embodiments of the present invention more clearly, make required in being described below to embodiment
Attached drawing is briefly described, it should be apparent that, the accompanying drawings in the following description is only some implementations recorded in the present invention
Example, for those of ordinary skill in the art, without creative efforts, can also obtain according to these attached drawings
Obtain other attached drawings.
Fig. 1 is an Application Scenarios-Example figure provided in an embodiment of the present invention；
Fig. 2 is a kind of flow diagram of the processing method of value-added tax provided in an embodiment of the present invention；
Fig. 3 is a kind of interface schematic diagram of value-added tax account computation rule provided in an embodiment of the present invention；
Fig. 4 is a kind of VAT rate bound of parameter face provided in an embodiment of the present invention schematic diagram；
Fig. 5 is a kind of surtax tax rate bound of parameter face schematic diagram provided in an embodiment of the present invention；
Fig. 6 is a kind of interface schematic diagram of value-added tax account provided in an embodiment of the present invention；
Fig. 7 is a kind of interface schematic diagram of surtax account provided in an embodiment of the present invention；
Fig. 8 is a kind of structural schematic diagram of the processing system of value-added tax provided in an embodiment of the present invention；
Fig. 9 is a kind of structural schematic diagram of the processing unit of value-added tax provided in an embodiment of the present invention.
Specific embodiment
In order to enable those skilled in the art to better understand the solution of the present invention, below in conjunction in the embodiment of the present invention
Attached drawing, technical scheme in the embodiment of the invention is clearly and completely described, it is clear that described embodiment is only this
Invention a part of the embodiment, instead of all the embodiments.Based on the embodiments of the present invention, those of ordinary skill in the art exist
Every other embodiment obtained under the premise of creative work is not made, shall fall within the protection scope of the present invention.
In order to more clearly introduce technical solution provided in an embodiment of the present invention, it is being illustrated to specific embodiment
Before, first relevant concept in value-added tax processing is introduced.
Sales Tax：It is that dutiable service is provided within the border China, transfers the possession of intangible asset, the praedial entity and individual of sale,
A kind of tax that the turnover obtained with regard to it is imposed.
Value-added tax：Be market the goods within the border to China, provide processing, repair repair labor service and import unit and
The added value that individual obtains with regard to it is a kind of tax that calculation basis is imposed.
Battalion changes increasing：Full name is that Sales Tax changes sign value-added tax, refers to that the taxable item for paying Sales Tax in the past pays increment instead
Tax, value-added tax only pay taxes to product or the value-added part of service, reduce the link of levy twice, according to socio-economic development
New situations, the important decision made.
Output tax：Refer to and markets the goods or have a tax that should be handed over when the tax for answering tax item.It is briefly exactly generally to pay taxes
The cargo value-added tax amount of tax to be paid that people collects when marketing the goods to purchaser.
Provide pipe management of product people：Including bank, trust company, public offering fund management company and its subsidiary, securities broker company
And its subsidiary, futures formula and its subsidiary, privately-offered fund administrator, insurance property management company, profession insurance Assets Reorganization Taking
Manage other money pipe management of product people as defined in mechanism, endowment insurance company and the Ministry of Finance and State Administration of Taxation.
Provide pipe product：Including bank financial product, fund trust (including set fund trust, single fund trust), wealth
Titling trust, public offering security investment fund, particular customer asset management plan, set asset management plan, bond investment plan,
Equity investment plan, stock debt mating type investment plan, assets support plan, composite class insure asset management product, Elder Security
Other money pipe products as defined in management product and the Ministry of Finance and State Administration of Taxation.
Accounting：Reflection with currency for main measurement, to the Funds Movement progress of accounting subject.It is mainly
Keep accounts in accounting, that is, accountancy when referring to the economic activity progress for having occurred and that or having completed to accounting subject,
The general name do accounts, rendered an account.Calculating result will form accounting voucher, accounting remaining sum and account book.
Accounting engine：Refer to the automation accounting of motion computer software realization accounting subject, herein,
Refer in particular to the automation accounting of money pipe product.
Value-added tax range of collection includes：Financial product transfer, loan and financial service.Wherein, financial product transfer refers to
Transfer the possession of foreign exchange, marketable securities, non-cargo futures and other financial product ownership business activity, and transfer the possession of fund, trust,
The business activity of all kinds of asset management products and various financial derivatives ownership such as finance product.It can from above-mentioned definition
Out, the range of financial product, very wide in range, other investment products in addition to equity investment, the transfer after buying, almost
All in taxation range.Loan refers to the business activity borrowed fund and use and obtain interest income with other people.And financial service,
Then refer to and the service of above-mentioned loan is provided.
It should be noted that the taxable behavior of value-added tax occurs during money pipe product operation, as a means of pipe management of product people
For VAT payer.It is provided according to associated documents, specific finance in the operation of specific mechanism is produced when value-added tax is imposed
Product enjoy certain tax-exemption policies.
Value-added tax calculation method：It is provided according to associated documents, money pipe management of product people runs to be occurred in money pipe product process
The taxable behavior of value-added tax, be temporarily applicable in simple tax method, pay value-added tax according to 3% tax rate.Provide pipe management of product people
The sales volume and value-added tax tax liability of money pipe product operation business and other business should be calculated respectively.
Currently, deepening constantly implementation in " battalion changes increasing " policy, for providing pipe management of product people, need existing
Increase the part of calculating and the accounting of value-added tax in billing and accounting system, and in existing billing and accounting system and there is no being directed in this way
Automatically generating account and carrying out system for value-added tax is calculated to obtain the subsystem of value-added tax associated documents, needs manually to calculate
Value-added tax and the typing billing and accounting system.But such value-added tax processing method, a large amount of manpower and material resources are not only expended, are handled
Efficiency is lower, and manual operation is easy to appear mistake, the relevant account of the value-added tax caused and voucher inaccuracy.
Based on this, the embodiment of the invention provides a kind of processing methods of value-added tax, by the current increment for obtaining product
Tax parameter, and obtain from billing and accounting system the account information of the taxable behavior of the product；Firstly, being joined according to the current value-added tax
The several and account information calculates value-added tax account；Then, according to the value-added tax account as a result, according to default surtax meter
Rule is calculated, surtax account is calculated；Then, using the value-added tax account and the surtax account, the product is generated
Value-added tax and surtax associated documents, to complete the value-added tax processing to the product.
It can be seen that using the processing method of value-added tax provided in an embodiment of the present invention, by existing billing and accounting system
Be independently arranged the processing system of a value-added tax, individually to money pipe product value-added tax handle, obtain value-added tax correlation with
Card no longer needs to processing and verification manually to the money pipe product progress of magnanimity one by one, not only liberates a large amount of manpower and material resources money
Source, and the accuracy and real-time of the value-added tax processing and verification to numerous products are improved, to pay taxes and receive for user
Tax provides reliable foundation.
In the following, first being carried out to an application scenarios of the processing method of value-added tax provided in an embodiment of the present invention illustrative
Explanation.To in the billing and accounting system of money pipe management of product people, there are many different subsystems, subsystems are independent mutually, again
The data processing that mutual data complete itself can be borrowed.Technical solution in the present invention is applied in billing and accounting system, quite
In processing (son) system 11 for increasing a value-added tax in the billing and accounting system 10, the function of the subsystem be can be to various
The value-added tax of money pipe product is handled, and generates corresponding value-added tax associated documents.When specific implementation, as shown in Figure 1, the increasing
Value tax processing system 11 includes：Value-added tax parameter acquisition module 110, account data obtaining module 111, account generation module 112
With voucher generation module 113.Wherein, value-added tax parameter acquisition module 110, for obtaining the current value-added tax parameter of product；Account
Business data obtaining module 111, for obtaining the account information of the taxable behavior of the product from billing and accounting system；Account generation module
112, for calculating value-added tax account according to the current value-added tax parameter and the account information；Also, for according to
Value-added tax account as a result, according to default surtax computation rule, calculate surtax account；Voucher generation module 113, for benefit
With the value-added tax account and the surtax account, the value-added tax and surtax associated documents of the product are generated, to complete
Value-added tax processing to the product.
It is understood that above-mentioned value-added tax parameter acquisition module 110 may include：Value-added tax account calculation block, increment
Tax tax rate parameter block, surtax tax rate parameter block and product basic information block；Above-mentioned account data obtaining module 111 can wrap
It includes：Sell transaction certificate investment return subject flowing water (profit and loss of power containing row) and remaining sum block, interest-bearing voucher interest income subject flowing water
And remaining sum block and valuation increment voucher valuation increment subject flowing water and remaining sum block；Above-mentioned account generation module 112 may include：Increase
It is worth tax account (investment return) block, value-added tax account (interest income) block, value-added tax account (valuation increment) block, surtax account
Block and fund account block；Above-mentioned voucher generation module 113 may include：Mention investment return value-added tax in advance and voucher block of carrying down, pre-
Mention interest income value-added tax and voucher block of carrying down, in advance mention unrealized appreciation tax and voucher block of carrying down, in advance mention surtax and carry down with
Demonstrate,prove block and value-added tax evidence for payment block.
In billing and accounting system 10 increase newly such as value-added tax processing (son) system 11 value-added tax processing system, be not necessarily to pair
Other subsystems in billing and accounting system 10 are changed, i.e., it is independent, automatically according to preset rules execute the present invention implement
The technical solution of example, calculates the value-added tax of various money pipe products, and obtains the associated documents of value-added tax.
With reference to the accompanying drawing, by embodiment come the treating method and apparatus of value-added tax in the present invention will be described in detail embodiment
Specific implementation.
Illustrative methods
Referring to fig. 2, a kind of flow diagram of the processing method of value-added tax in the embodiment of the present invention is shown.In this implementation
In example, the method for example be may comprise steps of：
Step 201, the current value-added tax parameter of product is obtained, and obtains the taxable behavior of the product from billing and accounting system
Account information.
It is understood that the calculation of value-added tax is considerably complicated in practice, trace it to its cause：First, due to existing
Money pipe product in other than insurance products, never tax on business is referred to without mature system；Second, it is managed in face of each money
A variety of accounting item systems of billing and accounting system and calculating details inside management of product people, since each money manager is for gold
The classification for melting product is not the same, cause to handle in the tax it is completely different, and in tax revenue value-added tax impose Policy Interpretation it is every
There is the cause that understands differently in a place, therefore, it is easy to there are tail difference and mistakes；Third, unified algorithm realize that different calculating is patrolled
It collects and classification is calculated, it is clear that difficulty is bigger；4th, policy is not also perfect, and there is also all suspicious for the policy of value-added tax collection at present
Difficult problem needs relevant departments and further clarifies.Based on this, the configuration for carrying out adaptability according to product and policy is needed to calculate
The factors such as parameter and rule, therefore, value-added tax parameter provided in an embodiment of the present invention can be configured flexibly.
According to step 201, the current value-added tax parameter of available product, wherein the current value-added tax parameter is to adopt
The value that each value-added tax index is configured when collection.Current value-added tax parameter can specifically include：Value-added tax account computation rule increases
It is worth tax tax rate parameter and security basic information.
It should be noted that if if the product be for the first time carry out value-added tax processing product, can also be to this
The value-added tax parameter of product is safeguarded, the current value-added tax parameter of product is obtained.When specific implementation, execute the present embodiment it
Before, it can be by judging whether the product is value-added tax processing for the first time, if it is, then needing to safeguard configurable increasing again for the first time
It is worth tax parameter, then executes step 201, the value-added tax parameter after obtaining maintenance is as current value-added tax parameter；Otherwise, if not
It is that for the first time, then can directly execute step 201, directly acquires current value-added tax parameter.Wherein, carrying out value-added tax processing for the first time is
One opposite concept, as long as the more last calculating of the value-added tax parameter of the product of the secondary processing changes, then, it is considered as
This time processing is that for the first time, otherwise, any variation does not occur for the more last calculating of the value-added tax parameter of the product of the secondary processing, that
, be considered as this time processing be it is non-for the first time.
Wherein, value-added tax account computation rule, for obtaining value-added tax account according to the rule, which can be according to money
Pipe management of product Man's Demands are configured, and the parameter of index specifically can be set as shown in figure 3, including：Price difference income is negative
Poor processing mode, interest income processing mode, price difference income pin item calculation, value-added tax are not implemented calculation, carry down frequently
Minus tolerance processing mode, interest income pin item calculation, bonus income pin item calculation and futures no debt knot is not implemented in rate
Calculate processing mode.Behind each configurable index, corresponding parameter value can be configured according to demand, can specifically pass through click
" drop-down " button, from selected in multiple candidate parameter items need parameter value as the value-added tax account in current value-added tax parameter
Computation rule.Specifically the input mode to index involved in Fig. 3 and candidate parameter item are as shown in table 1 below.
The configurable information table of 1 value-added tax account computation rule of table
Wherein, VAT rate parameter can be configured according to money pipe management of product Man's Demands, can specifically set
The parameter of index is set as shown in figure 4, including：The value-added tax tax category, investment instrument, transaction place, VAT rate type, the profit and loss point
Class, meter propose frequency and stock code.Wherein, before can configure index, (such as by special symbol：*) indicate the index be must
Palpus config option, it must be determined that its parameter value.Equally, it behind each configurable index, can configure according to demand corresponding
Parameter value specifically can select the parameter value needed as current by click " drop-down " button from multiple candidate parameter items
VAT rate parameter in value-added tax parameter.The specifically input mode to index involved in Fig. 4 and candidate parameter item such as the following table 2
It is shown.
The configurable information table of 2 VAT rate parameter of table
Similarly, surtax tax rate parameter can be configured according to money pipe management of product Man's Demands, can specifically set
The parameter of index is set as shown in figure 5, can operate before each configurable index by " choosing ", select educational expenses,
One or more in square educational expenses and Tax for maintaining and building cities, as the surtax tax rate in current value-added tax parameter
Parameter.Specifically the input mode to index involved in Fig. 5 and candidate parameter item are as shown in table 3 below.
The configurable information table of 3 surtax tax rate parameter of table
In addition, the essential information in current value-added tax parameter is to indicate above-mentioned value-added tax account computation rule, value-added tax
Value-added tax parameter except tax rate parameter and surtax tax rate parameter, details are not described herein.
According to step 201, the account information of the taxable behavior of the product can be obtained from billing and accounting system, the account information is simultaneously
It is not account information all in billing and accounting system, and refers to the product and carry out value-added tax processing and need related financial letter to be used
Breath, subject balance and subject flowing water including the product.Specifically, may include：Sell transaction certificate investment return subject
Flowing water (profit and loss of power containing row) and subject balance, interest-bearing voucher interest income subject flowing water and subject balance and valuation increment voucher are estimated
Value increment subject flowing water and subject balance.
The current value-added tax parameter of product and the account information of the taxable behavior of the product are obtained according to step 201, are subsequent
The value-added tax for handling the product provides data basis.
Step 202, according to the current value-added tax parameter and the account information, according to default value-added tax computation rule,
Calculate value-added tax account.
When specific implementation, VAT rate parameter, surtax tax rate parameter, basic information and the account letter that can will acquire
Breath calculates value-added tax account according to the value-added tax account computation rule in current value-added tax parameter.
It is understood that calculating value-added tax account, it is related to detail item computation rule, close item computation rule and item of carrying down
Computation rule, specific computation rule such as the following table 4~table 6 can be grasped according to money pipe management of product people demand as shown in FIG. 6
Make, obtains the value-added tax account of the product.
4 value-added tax detail item computation rule table of table
5 close item computation rule table of table
Table 6 is carried down a computation rule table
It provides pipe management of product people in actual operation, is that the expenses of taxation of all products are uniformly declared dutiable goods.But the present embodiment mentions
In the technical solution of confession, each money pipe product handles as separate unit and obtains independent value-added tax account, between product mutually not
It influences, it is also noiseless between the tax category, facilitate money pipe management of product people efficiently to manage money pipe product.
Step 203, surtax platform is calculated as a result, according to default surtax computation rule according to the value-added tax account
Account.
It is understood that surtax be after calculating value-added tax account according to step 202, to obtained value-added tax into
Therefore the taxable part of row in specific implementation, needs to calculate and advise according to default surtax according to obtained value-added tax account
Then, surtax account is calculated.The default surtax computation rule is that money pipe management of product people is pre- in the value-added tax processing system
The computation rule for the calculating surtax being first arranged, concrete form is it is not limited here.
When specific implementation, computation rule is as shown in table 7 below, and money pipe management of product people can be according to demand as shown in Figure 7
Operation, using 202 obtained value-added tax accounts are not walked, obtains the surtax account of the product.
7 surtax account computation rule table of table
Step 204, it using the value-added tax account and the surtax account, generates the value-added tax of the product and adds
Tax associated documents, to complete the value-added tax processing to the product.
It is understood that related to surtax according to value-added tax account and the surtax account value-added tax for generating the product
Voucher is the general flow that the expenses of taxation are handled in billing and accounting system, still, in order to ensure the accuracy and reliability of the voucher of generation,
The port there are artificial correction is needed, when system starts a leak, related artificial amendment can be carried out before generating voucher,
Ensure the reliability of system data.
When specific implementation, the associated documents in step 204, which can be, utilizes the value-added tax account and the surtax platform
What account generated.Certain product is according to this embodiment after the processing of value-added tax processing scheme, the value-added tax of the obtained product and its attached
The associated documents that raise in taxes may refer to shown in the following table 8.
The voucher rule list of 8 value-added tax of table and its surtax
As it can be seen that by obtaining the current value-added tax parameter of product, and being obtained from billing and accounting system using the embodiment of the present invention
The account information of the taxable behavior of product；Firstly, calculating increment according to the current value-added tax parameter and the account information
Tax account；Then, according to the value-added tax account as a result, calculating surtax account according to default surtax computation rule；It connects
, using the value-added tax account and the surtax account, generate the product value-added tax and its surtax it is related with
Card, to complete the value-added tax processing to the product.In this way, using the processing side of value-added tax provided in an embodiment of the present invention
Method no longer needs to processing and verification manually to the money pipe product progress of magnanimity one by one, not only liberates a large amount of manpower and material resources money
Source, and the accuracy and real-time of the value-added tax processing and verification to numerous products are improved, to pay taxes and receive for user
Tax provides reliable foundation.
Example devices
Corresponding with the processing method of above-mentioned value-added tax, the embodiment of the invention also provides a kind of processing systems of value-added tax
System, as shown in figure 8, the processing system of the value-added tax, is applied in billing and accounting system, including：Value-added tax parameter acquisition module 801,
Account data obtaining module 802, account generation module 803 and voucher generation module 804.
Wherein, the value-added tax parameter acquisition module 801, for obtaining the current value-added tax parameter of product；
The account data obtaining module 802, the account for obtaining the taxable behavior of the product from billing and accounting system are believed
Breath；
The account generation module 803 is used for according to the current value-added tax parameter and the account information, according to default
Value-added tax computation rule calculates value-added tax account；Also, it is used for according to the value-added tax account as a result, according to default surtax
Computation rule calculates surtax account；
The voucher generation module 804 generates the production for utilizing the value-added tax account and the surtax account
The value-added tax and its surtax associated documents of product, to complete the value-added tax processing to the product.
Optionally, if the product is the product for carrying out value-added tax processing for the first time, the system also includes：
Parameter maintenance module is safeguarded for the value-added tax parameter to the product, obtains the current increasing of the product
It is worth tax parameter.
Optionally, the value-added tax parameter includes：
VAT rate, security basic information and value-added tax computation rule.
Optionally, the account information of the taxable behavior of the product includes subject balance and subject flowing water.
Foregoing description is the associated description of the processing system of value-added tax, wherein specific implementation and the effect reached,
It may refer to the description of the processing method embodiment of value-added tax shown in Fig. 2, which is not described herein again.
In addition, the embodiment of the invention also provides a kind of processing units of value-added tax, as shown in figure 9, including：
Acquiring unit 901 for obtaining the current value-added tax parameter of product, and obtains the product from billing and accounting system and answers
The account information of tax behavior；
First computing unit 902 is used for according to the current value-added tax parameter and the account information, according to default increment
Tax computation rule calculates value-added tax account；
Second computing unit 903 is used for according to the value-added tax account as a result, counting according to default surtax computation rule
Calculate surtax account；
Generation unit 904 generates the increment of the product for utilizing the value-added tax account and the surtax account
Tax and its surtax associated documents, to complete the value-added tax processing to the product.
Optionally, if the product is the product for carrying out value-added tax processing for the first time, described device further includes：
Parameter maintenance unit is safeguarded for the value-added tax parameter to the product, obtains the current increasing of the product
It is worth tax parameter.
Optionally, the value-added tax parameter includes：
VAT rate, security basic information and value-added tax computation rule.
Optionally, the account information of the taxable behavior of the product includes subject balance and subject flowing water.
Foregoing description is the associated description of the processing unit of value-added tax, wherein specific implementation and the effect reached,
It may refer to the description of the processing method embodiment of value-added tax shown in Fig. 2, which is not described herein again.
It should be noted that, in this document, relational terms such as first and second and the like are used merely to a reality
Body or operation are distinguished with another entity or operation, are deposited without necessarily requiring or implying between these entities or operation
In any actual relationship or order or sequence.The terms "include", "comprise" or its any other variant are intended to non-row
His property includes, so that the process, method, article or equipment for including a series of elements not only includes those elements, and
And further include other elements that are not explicitly listed, or further include for this process, method, article or equipment institute it is intrinsic
Element.In the absence of more restrictions, the element limited by sentence "including a ...", it is not excluded that including institute
State in the process, method, article or equipment of element that there is also other identical elements.
For device embodiment, since it corresponds essentially to embodiment of the method, so related place is referring to method reality
Apply the part explanation of example.System embodiment described above is only schematical, wherein described be used as separation unit
The unit of explanation may or may not be physically separated, and component shown as a unit can be or can also be with
It is not physical unit, it can it is in one place, or may be distributed over multiple network units.It can be according to actual
It needs that some or all of the modules therein is selected to achieve the purpose of the solution of this embodiment.Those of ordinary skill in the art are not
In the case where making the creative labor, it can understand and implement.
The above is only the specific embodiment of the application, it is noted that for the ordinary skill people of the art
For member, under the premise of not departing from the application principle, several improvements and modifications can also be made, these improvements and modifications are also answered
It is considered as the protection scope of the application.
Claims (10)
1. a kind of processing method of value-added tax, which is characterized in that including：
The current value-added tax parameter of product is obtained, and obtains the account information of the taxable behavior of the product from billing and accounting system；
Value-added tax platform is calculated according to default value-added tax computation rule according to the current value-added tax parameter and the account information
Account；
According to the value-added tax account as a result, according to default surtax computation rule, surtax account is calculated；It is described preset it is attached
The computation rule that raises in taxes includes the surtax tax rate and surtax algorithm；
Using the value-added tax account and the surtax account, generate the product value-added tax and its surtax correlation with
Card, to complete the value-added tax processing to the product.
2. the method according to claim 1, wherein if the product is the production for carrying out value-added tax processing for the first time
Product, the method also includes：
The value-added tax parameter of the product is safeguarded, the current value-added tax parameter of the product is obtained.
3. according to the method described in claim 2, it is characterized in that, the value-added tax parameter includes：
VAT rate, security basic information and value-added tax computation rule.
4. method according to any one of claims 1 to 3, which is characterized in that
The account information of the taxable behavior of product includes subject balance and subject flowing water.
5. a kind of processing system of value-added tax, which is characterized in that it is applied in billing and accounting system, including：Value-added tax parameter obtains mould
Block, account data obtaining module, account generation module and voucher generation module；
Wherein, the value-added tax parameter acquisition module, for obtaining the current value-added tax parameter of product；
The account data obtaining module, for obtaining the account information of the taxable behavior of the product from billing and accounting system；
The account generation module is used for according to the current value-added tax parameter and the account information, according to default value-added tax
Computation rule calculates value-added tax account；Also, for being advised according to the value-added tax account as a result, being calculated according to default surtax
Then, surtax account is calculated；
The voucher generation module generates the increasing of the product for utilizing the value-added tax account and the surtax account
It is worth tax and surtax associated documents, to complete the value-added tax processing to the product.
6. system according to claim 5, which is characterized in that if the product is the production for carrying out value-added tax processing for the first time
Product, the system also includes：
Parameter maintenance module is safeguarded for the value-added tax parameter to the product, obtains the current value-added tax of the product
Parameter.
7. system according to claim 6, which is characterized in that the value-added tax parameter includes：
VAT rate, security basic information and value-added tax computation rule.
8. according to system described in claim 5~7 any one, which is characterized in that
The account information of the taxable behavior of product includes subject balance and subject flowing water.
9. a kind of processing unit of value-added tax, which is characterized in that including：
Acquiring unit for obtaining the current value-added tax parameter of product, and obtains the taxable behavior of the product from billing and accounting system
Account information；
First computing unit, for being calculated according to default value-added tax according to the current value-added tax parameter and the account information
Rule calculates value-added tax account；
Second computing unit is used for according to the value-added tax account as a result, calculating surtax according to default surtax computation rule
Account；
Generation unit generates the value-added tax of the product and attached for utilizing the value-added tax account and the surtax account
Raise in taxes associated documents, to complete the value-added tax processing to the product.
10. device according to claim 9, which is characterized in that if the product is the production for carrying out value-added tax processing for the first time
Product, described device further include：
Maintenance unit is safeguarded for the value-added tax parameter to the product, obtains the current value-added tax parameter of the product.
Priority Applications (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201810731354.1A CN108921682A (en) | 2018-07-05 | 2018-07-05 | A kind of processing method of value-added tax, device and system |
Applications Claiming Priority (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201810731354.1A CN108921682A (en) | 2018-07-05 | 2018-07-05 | A kind of processing method of value-added tax, device and system |
Publications (1)
| Publication Number | Publication Date |
|---|---|
| CN108921682A true CN108921682A (en) | 2018-11-30 |
Family
ID=64425327
Family Applications (1)
| Application Number | Title | Priority Date | Filing Date |
|---|---|---|---|
| CN201810731354.1A Pending CN108921682A (en) | 2018-07-05 | 2018-07-05 | A kind of processing method of value-added tax, device and system |
Country Status (1)
| Country | Link |
|---|---|
| CN (1) | CN108921682A (en) |
Cited By (2)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN110335133A (en) * | 2019-07-15 | 2019-10-15 | 中国工商银行股份有限公司 | Processing method, system, electronic equipment and the storage medium of transaction data |
| CN117372166A (en) * | 2023-10-26 | 2024-01-09 | 北京开科唯识技术股份有限公司 | Efficient tail-end distribution processing method, device and storage medium |
-
2018
- 2018-07-05 CN CN201810731354.1A patent/CN108921682A/en active Pending
Cited By (4)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN110335133A (en) * | 2019-07-15 | 2019-10-15 | 中国工商银行股份有限公司 | Processing method, system, electronic equipment and the storage medium of transaction data |
| CN110335133B (en) * | 2019-07-15 | 2023-11-07 | 中国工商银行股份有限公司 | Transaction data processing method, system, electronic equipment and storage medium |
| CN117372166A (en) * | 2023-10-26 | 2024-01-09 | 北京开科唯识技术股份有限公司 | Efficient tail-end distribution processing method, device and storage medium |
| CN117372166B (en) * | 2023-10-26 | 2024-03-08 | 北京开科唯识技术股份有限公司 | Efficient tail-end distribution processing method, device and storage medium |
Similar Documents
| Publication | Publication Date | Title |
|---|---|---|
| CN109615511A (en) | A kind of supply chain banking software system and method | |
| CN110175903A (en) | A kind of quotient's ticket financing method and device | |
| CN112633780B (en) | Method for processing carbon resource based on climate chain, related device and storage medium | |
| CN104361463A (en) | Small and medium-sized enterprise network financing system and method | |
| JPH10187833A (en) | Accounting processing device and method | |
| CN107220893B (en) | Platform information counting method and control system thereof | |
| CN109615468A (en) | A kind of receipts payment administrative system and method | |
| CN106339933A (en) | Accounting document generating method and accounting document generating system | |
| CN105469308A (en) | Financing risk evaluation system and method of middle and small-sized enterprises | |
| CN111401778A (en) | Port enterprise evaluation method and device and storage medium | |
| CN108428133A (en) | A kind of internet supply chain financial credit payment transaction method | |
| CN108921682A (en) | A kind of processing method of value-added tax, device and system | |
| JP2018514889A (en) | Method and system for calculating and providing an initial margin based on an initial margin standard model | |
| CN111461861B (en) | Two-level legal fund business management system | |
| CN108242022A (en) | A kind of petty load and entrusted loan system and method based on ERP | |
| US20090070187A1 (en) | Energy merchant exchange | |
| TWM581252U (en) | Rating and ranking simulation system for credit evaluation before loan | |
| US20040225589A1 (en) | Shari'ah (Islamic) compliant computer-based inter-institutional/inter-bank network | |
| JP2002329074A (en) | Derivative dealing processing method and its system | |
| Duan et al. | Research on the pricing of PPP project ABS products based on the right of income of heating | |
| JP7162791B1 (en) | Information processing device, information processing method, and program | |
| US20230091805A1 (en) | Securitization of assets utilizing distributed-ledgers & smart meters and a user permission framework for information flow | |
| CA3033393C (en) | System and method for automated generation and execution of instrument transactions | |
| Zhu et al. | Research on the Application Mode of Smart Contract Technology in Targeted Payment | |
| Cao et al. | A Design of Economic Mechanism for Business Development Based on Blockchain |
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: 20181130 |