CN109785100A - A kind of method and system for taxation risk progress early warning - Google Patents
A kind of method and system for taxation risk progress early warning Download PDFInfo
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- CN109785100A CN109785100A CN201811612302.9A CN201811612302A CN109785100A CN 109785100 A CN109785100 A CN 109785100A CN 201811612302 A CN201811612302 A CN 201811612302A CN 109785100 A CN109785100 A CN 109785100A
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Abstract
The invention discloses a kind of for carrying out the method and system of early warning to taxation risk, comprising: at least one corresponding risk indicator of each index classification in every kind of industry is determined according to industry type;It establishes the taxation risk index system of every kind of industry respectively according to the risk indicator of every kind of determining industry, and determines the corresponding Risk-warning threshold value of each risk indicator;According to the taxation declaration affiliated phase, different risk indicator calculation formula is configured according to taxation risk correlation early warning item, and utilize the risk indicator calculation formula calculation risk index actual value of early warning item related to the taxation risk corresponding business datum and configuration;Judge whether the risk indicator actual value of the same risk indicator is more than or equal to Risk-warning threshold value;If so, determining that there are risk cases, and prompt Risk-warning information.The present invention can provide the taxation risk warning function of multi objective for enterprise customer, take precautions against taxation risk in time, realize the Prior Control of taxation risk, evade taxation risk.
Description
Technical field
The present invention relates to Risk-warning technical fields, and pre- for carrying out to taxation risk more particularly, to one kind
Alert method and system.
Background technique
From on May 1st, 2016, pushes Sales Tax open comprehensively in China and change sign value-added tax pilot, construction industry, premises
The whole business tax payer such as industry, financial circles, Life service industry, is included in pilot range, is changed to pay increasing by paying Sales Tax
It is worth tax.Corporation tax control risk sharply increases, and operation system is substantially transformed, and internal control difficulty increases, and is that business taxation is effective
Management brings bigger challenge.
Need to construct the tax wind of complete set in conjunction with enterprise practical demand for better control enterprise tax risk
Dangerous early warning system forces the control of tax field items business risk, with essence to provide conglomerate multi-field risk indicator information
Quasi- data supporting tax administration, evades the tax and business risk.
Summary of the invention
The present invention proposes a kind of method and system for taxation risk progress early warning, how to solve to taxation risk
Early warning is carried out, takes precautions against the problem of taxation risk occurs in time.
To solve the above-mentioned problems, according to an aspect of the invention, there is provided it is a kind of pre- for being carried out to taxation risk
Alert method, which is characterized in that the described method includes:
At least one corresponding risk indicator of each index classification in every kind of industry is determined according to industry type;
Establish the tax of every kind of industry respectively according to the corresponding risk indicator of each index classification in every kind of determining industry
Business risk indicator system, and determine the corresponding Risk-warning threshold value of each risk indicator;
According to the taxation declaration affiliated phase, different risk indicator calculation formula is configured according to taxation risk correlation early warning item,
And utilize the risk indicator calculation formula calculation risk of early warning item related to the taxation risk corresponding business datum and configuration
Index actual value;Wherein, different risk indicators corresponds to unused taxation risk correlation early warning item;
Judge whether the risk indicator actual value of the same risk indicator is more than or equal to Risk-warning threshold value;If so, really
Surely there is risk case, and prompt Risk-warning information.
Preferably, wherein the index classification includes: income class, expense class and analysis classes.
Preferably, wherein the method also includes:
The risk case is analyzed, to determine risk point, and checks the state of the risk case;If the wind
Dangerous event is processed, then closes the risk case;If the risk case is untreated, risk case information is reported, to mention
The tax handler that wakes up handles the risk case.
Preferably, wherein the method also includes:
The state of the risk case is exercised supervision and checked, to guarantee that the risk case can be processed;Work as inspection
Find the risk case it is not processed when, remind tax handler handle risk case, if checking the risk case
It has been be processed that, then close risk case.
Preferably, wherein the method also includes:
To in every kind of industry each index classification and the corresponding risk indicator of each classification be managed.
According to another aspect of the present invention, it provides a kind of for carrying out pre-warning system, feature to taxation risk
It is, the system comprises:
Risk indicator determination unit, for determining that each index classification in every kind of industry is corresponding extremely according to industry type
A few risk indicator;
Risk-warning threshold value determination unit, for according to the corresponding risk of each index classification in every kind of determining industry
Index establishes the taxation risk index system of every kind of industry respectively, and determines the corresponding Risk-warning threshold value of each risk indicator;
Risk indicator calculated with actual values unit is used for according to the taxation declaration affiliated phase, according to taxation risk correlation early warning item
Different risk indicator calculation formula is configured, and utilizes the corresponding business datum of early warning item related to the taxation risk and configuration
Risk indicator calculation formula calculation risk index actual value;Wherein, different risk indicators corresponds to unused taxation risk phase
Close early warning item;
Risk case determination unit, for judging whether the risk indicator actual value of the same risk indicator is more than or equal to wind
Dangerous threshold value of warning;If so, determining that there are risk cases, and prompt Risk-warning information.
Preferably, wherein the index classification includes: income class, expense class and analysis classes.
Preferably, wherein the system also includes:
Risk case analysis and processing unit to determine risk point, and checks institute for analyzing the risk case
State the state of risk case;If the risk case is processed, the risk case is closed;If the risk case is not located
Reason, then report risk case information, to remind tax handler to handle the risk case.
Preferably, wherein the system also includes:
Risk case tracking treatment unit exercises supervision and checks for the state to the risk case, to guarantee
Stating risk case can be processed;When check the risk case it is not processed when, remind tax handler handle risk
Event has been processed if checking the risk case, has closed risk case.
Preferably, wherein the system also includes:
Risk indicator administrative unit, for each index classification and the corresponding risk of each classification in every kind of industry
Index is managed.
The present invention provides a kind of for carrying out the method and system of early warning to taxation risk, comprising: according to industry type
Determine at least one corresponding risk indicator of each index classification in every kind of industry;The taxation risk of every kind of industry is established respectively
Index system, and determine the corresponding Risk-warning threshold value of each risk indicator;According to the taxation declaration affiliated phase, according to taxation risk
Related early warning item configures different risk indicator calculation formula, and utilizes the corresponding business of early warning item related to the taxation risk
The risk indicator calculation formula calculation risk index actual value of data and configuration;Judge that the risk indicator of the same risk indicator is real
Whether actual value is more than or equal to Risk-warning threshold value;If so, determining that there are risk cases, and prompt Risk-warning information.This hair
It is bright to provide visual, detailed warning information by the business taxation personnel that are established as of risk indicator system, so that enterprise
It is more clear to the understanding of risk, perfect;By determining that the risk indicator system of different industries, the risk for calculating every profession and trade refer to
Scale value is simultaneously compared with Risk-warning threshold value, to confirm that enterprise whether there is taxation risk, and can be from business operation
Each stage is controlled, and the taxation risk warning function of multi objective can be provided for enterprise customer, takes precautions against taxation risk in time
Occur, realizes the Prior Control of taxation risk, evade taxation risk.
Detailed description of the invention
By reference to the following drawings, exemplary embodiments of the present invention can be more fully understood by:
Fig. 1 is the flow chart according to the method 100 for carrying out early warning to taxation risk of embodiment of the present invention;
Fig. 2 is the exemplary diagram controlled according to the taxation risk of embodiment of the present invention;And
Fig. 3 is according to embodiment of the present invention for carrying out the structural schematic diagram of pre-warning system 300 to taxation risk.
Specific embodiment
Exemplary embodiments of the present invention are introduced referring now to the drawings, however, the present invention can use many different shapes
Formula is implemented, and is not limited to the embodiment described herein, and to provide these embodiments be at large and fully disclose
The present invention, and the scope of the present invention is sufficiently conveyed to person of ordinary skill in the field.Show for what is be illustrated in the accompanying drawings
Term in example property embodiment is not limitation of the invention.In the accompanying drawings, identical cells/elements use identical attached
Icon note.
Unless otherwise indicated, term (including scientific and technical terminology) used herein has person of ordinary skill in the field
It is common to understand meaning.Further it will be understood that with the term that usually used dictionary limits, should be understood as and its
The context of related fields has consistent meaning, and is not construed as Utopian or too formal meaning.
Fig. 1 is the flow chart according to the method 100 for carrying out early warning to taxation risk of embodiment of the present invention.Such as figure
Shown in 1, the method for carrying out early warning to taxation risk that embodiments of the present invention provide passes through building for risk indicator system
Stand and provide visual, detailed warning information for business taxation personnel so that enterprise it is more clear to the understanding of risk,
It is perfect;By determine different industries risk indicator system, calculate the risk indicator value of every profession and trade and with Risk-warning threshold value into
Row compares, to confirm that enterprise whether there is taxation risk, and can be controlled from each stage of business operation, Neng Gouwei
Enterprise customer provides the taxation risk warning function of multi objective, takes precautions against taxation risk in time, realizes taxation risk in advance
Control, evades taxation risk.The method 100 for carrying out early warning to taxation risk that embodiments of the present invention provide is from step
Start at 101, determines according to industry type at least one corresponding risk of each index classification in every kind of industry in step 101
Index.
Preferably, wherein the index classification includes: income class, expense class and analysis classes.
Preferably, distinguished in step 102 according to the corresponding risk indicator of each index classification in every kind of determining industry
The taxation risk index system of every kind of industry is established, and determines the corresponding Risk-warning threshold value of each risk indicator.
Since industry type is different, the risk indicator in each risk indicator classification is also different, it is thus necessary to determine that different
Industry at least one corresponding risk indicator of each index classification.By collection to the relevant risk indicator of every profession and trade,
It extracts, establishes taxation risk index system, obtain each risk indicator relationship.
In embodiments of the present invention, index classification includes but is not limited to: income class, expense class and analysis classes.Income
Risk indicator in class includes but is not limited to: the main business income rate of change.Risk indicator in expense class includes but is not limited to:
The operation cost rate of change and the administration fee rate of change.Risk indicator in analysis classes includes but is not limited to: the amount of taxable income becomes
Dynamic rate.Index type and risk indicator are determines according to actual conditions.
Preferably, different wind is configured according to taxation risk correlation early warning item according to the taxation declaration affiliated phase in step 103
Dangerous index calculation formula, and utilize the risk indicator meter of early warning item related to the taxation risk corresponding business datum and configuration
Calculate formula calculation risk index actual value;Wherein, different risk indicators corresponds to unused taxation risk correlation early warning item.
For example, for the risk indicator amount of taxable income rate of change, relative early warning item include: balance sheet,
Monetary fund, ending balance, current period, cash flow statement, monetary fund, current period accumulating sum and current period then utilize above-mentioned early warning
The calculation formula calculation risk index actual value of item corresponding business datum and configuration.
Preferably, the risk indicator actual value of the same risk indicator is judged in step 104 whether to be more than or equal to risk pre-
Alert threshold value;If so, determining that there are risk cases, and prompt Risk-warning information.
Preferably, wherein the method also includes:
The risk case is analyzed, to determine risk point, and checks the state of the risk case;If the wind
Dangerous event is processed, then closes the risk case;If the risk case is untreated, risk case information is reported, to mention
The tax handler that wakes up handles the risk case.
Preferably, wherein the method also includes:
The state of the risk case is exercised supervision and checked, to guarantee that the risk case can be processed;Work as inspection
Find the risk case it is not processed when, remind tax handler handle risk case, if checking the risk case
It has been be processed that, then close risk case.
Preferably, wherein the method also includes:
To in every kind of industry each index classification and the corresponding risk indicator of each classification be managed.
Fig. 2 is the exemplary diagram controlled according to the taxation risk of embodiment of the present invention.As shown in Fig. 2, in reality of the invention
It applies in mode, carries out risk identification by judging the early warning section of risk indicator actual value and setting, if risk indicator is real
Actual value is more than the early warning section of setting, then carries out risk analysis, prompts risk point;Then, risk status is checked, if processed,
Risk is then closed, if untreated, tax handler is reminded to handle risk.It in embodiments of the present invention, further include wind
Danger supervision and checking process are disposed for the executive condition of inspection risks event if detecting that risk case has been performed,
Then close risk case;Conversely, tax handler is then reminded to handle risk.
Fig. 3 is according to embodiment of the present invention for carrying out the structural schematic diagram of pre-warning system 300 to taxation risk.
As shown in figure 3, embodiments of the present invention offer is used to carry out pre-warning system 300 to taxation risk, comprising: risk indicator
Determination unit 301, Risk-warning threshold value determination unit 302, risk indicator calculated with actual values unit 303 and risk case determine single
Member 304.Preferably, the risk indicator determination unit 301, for determining each index in every kind of industry according to industry type
At least one corresponding risk indicator of classification.
Preferably, wherein the index classification includes: income class, expense class and analysis classes.
Preferably, the Risk-warning threshold value determination unit 302, for according to each index in every kind of determining industry
The corresponding risk indicator of classification establishes the taxation risk index system of every kind of industry respectively, and determines that each risk indicator is corresponding
Risk-warning threshold value.
Preferably, the risk indicator calculated with actual values unit 303 is used for according to the taxation declaration affiliated phase, according to the tax
Risk correlation early warning item configures different risk indicator calculation formula, and corresponding using early warning item related to the taxation risk
The risk indicator calculation formula calculation risk index actual value of business datum and configuration;Wherein, different risk indicators is corresponding not
Taxation risk correlation early warning item.
Preferably, the risk case determination unit 304, for judging the risk indicator actual value of the same risk indicator
Whether Risk-warning threshold value is more than or equal to;If so, determining that there are risk cases, and prompt Risk-warning information.
Preferably, wherein the system also includes risk case analysis and processing unit, for being carried out to the risk case
Analysis, to determine risk point, and checks the state of the risk case;If the risk case is processed, the wind is closed
Dangerous event;If the risk case is untreated, risk case information is reported, to remind tax handler to handle the risk
Event.
Preferably, wherein the system also includes risk case tracking treatment units, for the shape to the risk case
State is exercised supervision and is checked, to guarantee that the risk case can be processed;When check the risk case it is not processed when,
It reminds tax handler to handle risk case, has been processed if checking the risk case, has closed risk case.
Preferably, wherein the system also includes risk indicator administrative units, for each index in every kind of industry
Classification and the corresponding risk indicator of each classification are managed.
The embodiment of the present invention is used to carry out pre-warning system 300 and another embodiment of the invention to taxation risk
For to taxation risk carry out early warning method 100 it is corresponding, details are not described herein.
The present invention is described by reference to a small amount of embodiment.However, it is known in those skilled in the art, as
Defined by subsidiary Patent right requirement, in addition to the present invention other embodiments disclosed above equally fall in it is of the invention
In range.
Normally, all terms used in the claims are all solved according to them in the common meaning of technical field
It releases, unless in addition clearly being defined wherein.All references " one/described/be somebody's turn to do [device, component etc.] " are all opened ground
At least one example being construed in described device, component etc., unless otherwise expressly specified.Any method disclosed herein
Step need not all be run with disclosed accurate sequence, unless explicitly stated otherwise.
Claims (10)
1. a kind of method for carrying out early warning to taxation risk, which is characterized in that the described method includes:
At least one corresponding risk indicator of each index classification in every kind of industry is determined according to industry type;
Establish the tax wind of every kind of industry respectively according to the corresponding risk indicator of each index classification in every kind of determining industry
Dangerous index system, and determine the corresponding Risk-warning threshold value of each risk indicator;
According to the taxation declaration affiliated phase, different risk indicator calculation formula, and benefit are configured according to taxation risk correlation early warning item
With the risk indicator calculation formula calculation risk index of the corresponding business datum of early warning item related to the taxation risk and configuration
Actual value;Wherein, different risk indicators corresponds to unused taxation risk correlation early warning item;
Judge whether the risk indicator actual value of the same risk indicator is more than or equal to Risk-warning threshold value;If so, determination is deposited
In risk case, and prompt Risk-warning information.
2. the method according to claim 1, wherein the index classification includes: income class, expense class and analysis
Class.
3. the method according to claim 1, wherein the method also includes:
The risk case is analyzed, to determine risk point, and checks the state of the risk case;If the risk thing
Part is processed, then closes the risk case;If the risk case is untreated, risk case information is reported, to remind tax
Business handler handles the risk case.
4. according to the method described in claim 3, it is characterized in that, the method also includes:
The state of the risk case is exercised supervision and checked, to guarantee that the risk case can be processed;When checking
When the risk case is not processed, tax handler is reminded to handle risk case, if checking the risk case
It is processed, then close risk case.
5. the method according to claim 1, wherein the method also includes:
To in every kind of industry each index classification and the corresponding risk indicator of each classification be managed.
6. one kind is for carrying out pre-warning system to taxation risk, which is characterized in that the system comprises:
Risk indicator determination unit, for determining each index classification corresponding at least one in every kind of industry according to industry type
A risk indicator;
Risk-warning threshold value determination unit, for according to the corresponding risk indicator of each index classification in every kind of determining industry
The taxation risk index system of every kind of industry is established respectively, and determines the corresponding Risk-warning threshold value of each risk indicator;
Risk indicator calculated with actual values unit, for being configured according to taxation risk correlation early warning item according to the taxation declaration affiliated phase
Different risk indicator calculation formula, and utilize the wind of early warning item related to the taxation risk corresponding business datum and configuration
Dangerous index calculation formula calculation risk index actual value;Wherein, it is related pre- to correspond to unused taxation risk for different risk indicators
Alert item;
Risk case determination unit, for judging it is pre- whether the risk indicator actual value of the same risk indicator is more than or equal to risk
Alert threshold value;If so, determining that there are risk cases, and prompt Risk-warning information.
7. system according to claim 6, which is characterized in that the index classification includes: income class, expense class and analysis
Class.
8. system according to claim 6, which is characterized in that the system also includes:
Risk case analysis and processing unit to determine risk point, and checks the wind for analyzing the risk case
The state of dangerous event;If the risk case is processed, the risk case is closed;If the risk case is untreated,
Risk case information is reported, to remind tax handler to handle the risk case.
9. system according to claim 8, which is characterized in that the system also includes:
Risk case tracking treatment unit exercises supervision and checks for the state to the risk case, to guarantee the wind
Dangerous event can be processed;When check the risk case it is not processed when, remind tax handler handle risk case,
If checking the risk case to be processed, risk case is closed.
10. system according to claim 6, which is characterized in that the system also includes:
Risk indicator administrative unit, for each index classification and the corresponding risk indicator of each classification in every kind of industry
It is managed.
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CN111210323A (en) * | 2019-12-26 | 2020-05-29 | 大象慧云信息技术有限公司 | Enterprise tax risk monitoring method and system |
CN111222930A (en) * | 2020-01-02 | 2020-06-02 | 大象慧云信息技术有限公司 | Invoice monitoring method, device and system supporting large-screen display |
CN111222968A (en) * | 2019-12-26 | 2020-06-02 | 大象慧云信息技术有限公司 | Enterprise tax risk management and control method and system |
CN111598488A (en) * | 2020-06-30 | 2020-08-28 | 新奥(中国)燃气投资有限公司 | Tax risk monitoring method and device and computer storage medium |
CN111861730A (en) * | 2020-07-31 | 2020-10-30 | 重庆富民银行股份有限公司 | Risk report early warning system and method |
CN112069167A (en) * | 2020-07-21 | 2020-12-11 | 中国东方红卫星股份有限公司 | Financial health diagnosis system |
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CN103218742A (en) * | 2013-01-30 | 2013-07-24 | 北京税恒科技有限公司 | Enterprise tax risk early warning platform |
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CN111210323A (en) * | 2019-12-26 | 2020-05-29 | 大象慧云信息技术有限公司 | Enterprise tax risk monitoring method and system |
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