CN110991777A - Method and device for searching for virtual invoice issuing enterprise, storage medium and electronic equipment - Google Patents
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Abstract
The invention provides a method for searching a virtual invoice enterprise, which is characterized in that when an abnormal invoice is detected, a target enterprise corresponding to the abnormal invoice is determined; judging whether the target enterprise is an abnormal operation enterprise or not; when the target enterprise is an abnormal operation enterprise, determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise; and checking each tax-related risk enterprise according to preset virtual invoice checking rules, and determining the tax-related risk enterprises meeting the virtual invoice checking rules as the virtual invoice-related enterprises associated with the target enterprises. The method provided by the invention judges whether the target enterprise is an abnormal operation enterprise or not when the abnormal invoice is detected, determines each tax-related risk enterprise which is associated with the enterprise and has invoice purchase and sale for the abnormal operation enterprise, further determines the enterprise with the false invoice in each tax-related risk enterprise, and has short time for determining the enterprise with the false invoice, so that the tax authority can collect and manage the enterprise with the false invoice more timely.
Description
Technical Field
The invention relates to the technical field of tax control, in particular to a method and a device for searching for a virtual invoice enterprise, a storage medium and electronic equipment.
Background
The value-added tax is a circulation tax which is collected by taking the value-added amount generated in the circulation process of commodities (including tax due) as the tax-counting basis, and is an important component of the financial income of China. Some tax paying units and individuals adopt a false-making method on commodity names, commodity quantity, commodity unit price and amount in order to achieve the purpose of tax evasion or when a purchasing unit invoices in the commodity transaction process for certain needs, even utilize a familiar relationship to falsely invoice transaction matters, and seriously damage the national benefits. In order to attack criminal enterprises who falsely issue value-added tax invoices, tax authorities continuously promote anti-counterfeiting tax control technologies and levy and manage the enterprises which falsely issue the value-added tax invoices.
The inventor researches the process of managing enterprises by the existing tax authority, and finds that the time of several months is often required from the identification of the abnormal value-added tax invoice to the final finding of the enterprise which wrongly issues the value-added tax invoice by the existing tax authority, so that the management of the enterprise which wrongly issues the value-added tax invoice by the tax authority is not timely, and the management efficiency is low.
Disclosure of Invention
The technical problem to be solved by the invention is to provide a method for searching a virtual invoice issuing enterprise, which can quickly and effectively search the virtual invoice issuing enterprise of value-added tax, so that a tax authority can timely collect and manage the virtual invoice issuing enterprise of value-added tax, and the collecting and managing efficiency is improved.
The invention also provides a searching device for the enterprise of the virtual invoice, which is used for ensuring the realization and the application of the method in practice.
A method for searching a virtual invoicing enterprise comprises the following steps:
when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice;
judging whether the target enterprise is an abnormal operation enterprise or not;
when the target enterprise is an abnormal operation enterprise, determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise;
and checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprises meeting the virtual invoice checking rule as the virtual invoice-issuing enterprises associated with the target enterprise.
The method preferably includes, when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice, including:
acquiring a field code in the abnormal invoice;
and searching enterprises corresponding to the field codes in a pre-established tax database according to the field codes, and taking the searched enterprises as target enterprises corresponding to the abnormal invoices.
Preferably, the method for determining whether the target enterprise is an abnormal operation enterprise includes:
acquiring enterprise information of the target enterprise;
matching the enterprise information with a preset enterprise operation rule;
and when the matching is not successful, judging that the target enterprise is an abnormal operation enterprise.
The method preferably further comprises:
and when the target enterprise is not an abnormal operation enterprise, determining the deduction tax required to be subsidized according to the invoice amount in the abnormal invoice, sending prompt information to the target enterprise, and prompting the target enterprise to subsidize the deduction tax required to be subsidized.
Preferably, the method for determining each tax-related risk enterprise associated with invoice purchase and sale of the target enterprise includes:
capturing enterprise data of all upstream and downstream enterprises related to invoice purchase and sale of the target enterprise in a pre-established tax database;
according to the captured enterprise data, an enterprise association graph taking the target enterprise as a center is constructed;
calling a preset enterprise screening index model to screen enterprises corresponding to each association node in the enterprise association diagram;
and determining the enterprises meeting the screening standard as the tax-related risk enterprises which are associated with invoice purchase and sale of the target enterprise.
Preferably, in the method, each tax-related risk enterprise is checked according to a preset virtual invoice checking rule, and the tax-related risk enterprise meeting the virtual invoice checking rule is determined as a virtual invoice issuing enterprise associated with the target enterprise, including:
obtaining an invoicing process of each tax-related risk enterprise;
comparing the invoicing process of each tax-related risk enterprise with the invoicing process of the virtual invoicing enterprise set in the virtual invoicing checking rule;
and determining the tax-related risk enterprises with the comparison results within the preset error range as the false invoicing enterprises.
The method preferably further comprises:
and feeding back the determined virtual invoice issuing enterprises to the tax authority so that the tax authority can process the virtual invoice issuing enterprises.
A lookup apparatus for a virtual invoicing enterprise, comprising:
the system comprises a first determining unit, a second determining unit and a third determining unit, wherein the first determining unit is used for determining a target enterprise corresponding to an abnormal invoice when the abnormal invoice is detected;
the judging unit is used for judging whether the target enterprise is an abnormal operation enterprise or not;
the second determining unit is used for determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise when the target enterprise is an abnormal operation enterprise;
and the third determining unit is used for checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprise meeting the virtual invoice checking rule as a virtual invoice-issuing enterprise associated with the target enterprise.
A storage medium comprises stored instructions, wherein when the instructions are executed, the equipment where the storage medium is located is controlled to execute the searching method of the virtual invoice enterprise.
An electronic device comprising a memory and one or more instructions, wherein the one or more instructions are stored in the memory and configured to be executed by one or more processors to perform the above lookup method for a virtual invoice enterprise.
Compared with the prior art, the invention has the following advantages:
the invention provides a method for searching a virtual invoice issuing enterprise, which comprises the following steps: when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice; judging whether the target enterprise is an abnormal operation enterprise or not; when the target enterprise is an abnormal operation enterprise, determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise; and checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprises meeting the virtual invoice checking rule as the virtual invoice-issuing enterprises associated with the target enterprise. According to the method for searching the enterprises with the false invoices, provided by the embodiment of the invention, when the abnormal invoices are detected, whether the target enterprise corresponding to the abnormal invoices is an abnormal operation enterprise or not is judged, for the abnormal operation enterprise, each tax-related risk enterprise which is associated with the enterprise and has invoice purchase and sale is determined, and further, in each tax-related risk enterprise, the enterprise with the false invoices is determined, the time for determining the enterprise with the false invoices is short, so that the taxation authority can collect and manage the enterprises with the false invoices more timely.
Drawings
In order to more clearly illustrate the technical solutions in the embodiments of the present invention, the drawings needed to be used in the description of the embodiments will be briefly introduced below, and it is obvious that the drawings in the following description are only some embodiments of the present invention, and it is obvious for those skilled in the art to obtain other drawings based on these drawings without inventive labor.
FIG. 1 is a flowchart of a method for a virtual invoice enterprise lookup method according to the present invention;
FIG. 2 is a flowchart of another method of searching for a virtual invoice enterprise according to the present invention;
FIG. 3 is a diagram illustrating an example of a method for searching a virtual invoice enterprise according to the present invention;
FIG. 4 is a diagram illustrating another example of a method for searching for a pseudo-invoiced enterprise according to the present invention;
FIG. 5 is a diagram illustrating another example of a method for searching for a pseudo-invoiced enterprise according to the present invention;
FIG. 6 is a flowchart of another method of a method for a virtual invoice enterprise lookup in accordance with the present invention;
FIG. 7 is a schematic structural diagram of a lookup apparatus for a virtual invoice issuing enterprise according to the present invention;
fig. 8 is a schematic structural diagram of an electronic device provided in the present invention.
Detailed Description
The technical solutions in the embodiments of the present invention will be clearly and completely described below with reference to the drawings in the embodiments of the present invention, and it is obvious that the described embodiments are only a part of the embodiments of the present invention, and not all of the embodiments. All other embodiments, which can be derived by a person skilled in the art from the embodiments given herein without making any creative effort, shall fall within the protection scope of the present invention.
The invention is operational with numerous general purpose or special purpose computing device environments or configurations. For example: personal computers, server computers, hand-held or portable devices, tablet-type devices, multi-processor apparatus, distributed computing environments that include any of the above devices or equipment, and the like.
The embodiment of the invention provides a method for searching a virtual invoice issuing enterprise, which can be applied to a tax platform, wherein an execution main body of the method can be a processor of the tax platform, and a method flow chart of the method is shown in figure 1 and specifically comprises the following steps:
s101: when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice;
in the method provided by the embodiment of the invention, invoices which do not pass tax return or are subjected to tax return completion but are traced by a tax authority are all regarded as abnormal invoices.
S102: judging whether the target enterprise is an abnormal operation enterprise or not;
in the method provided by the embodiment of the invention, after the server determines the target enterprise corresponding to the abnormal invoice, whether the target enterprise is an abnormal operation enterprise or not is judged, and the abnormal operation enterprise has an abnormal operation process, and can be regarded as the abnormal operation enterprise if tax payment information is not actively declared within preset time, or the main responsible person of the enterprise loses contact and the like.
S103: when the target enterprise is an abnormal operation enterprise, determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise;
in the method provided by the embodiment of the invention, when the target enterprise is determined to be an abnormal operation enterprise, all tax-related risk enterprises which are related to invoice buying and selling of the target enterprise are further determined, wherein the tax-related risk enterprises are enterprises which have invoice buying and selling relations with the target enterprise and have a certain probability of being false invoice enterprises.
S104: and checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprises meeting the virtual invoice checking rule as the virtual invoice-issuing enterprises associated with the target enterprise.
In the method provided by the embodiment of the invention, the virtual invoice issuing enterprise has an inherent virtual invoice issuing process in the virtual invoice issuing process, and the embodiment of the invention sets a virtual invoice issuing checking rule aiming at the virtual invoice issuing process, checks each tax-related risk enterprise according to the virtual invoice issuing checking rule, and finally determines the virtual invoice issuing enterprise.
According to the method for searching the virtual invoice issuing enterprise provided by the embodiment of the invention, preferably, the abnormal invoice is an abnormal value-added tax invoice, and the virtual invoice issuing enterprise is preferably a virtual value-added tax invoice enterprise. In the method for searching for the enterprise with the virtual invoice, which is provided by the embodiment of the invention, the tax platform is used for verifying the invoice provided by the enterprise, the invoice which does not pass in the tax declaring process or is completed but traced by a tax authority is taken as an abnormal invoice, generally, most of the abnormal invoices are virtual invoicing parties, and at the moment, a server of the tax platform automatically extracts each field code in the invoice, such as the invoicing date, the tax registration certificate number of both invoicing parties and the like.
In the prior art, for example, taking false value-added tax invoices as an example, in order to avoid the pursuit of tax authorities, enterprises which issue value-added tax invoices are often combined to circulate false value-added tax invoices for many times, and the false issuing process of the value-added tax invoices is gradually developed into a group-making planning process of multiple false value-added tax invoices.
Aiming at the grouping and patterning process of a plurality of virtual value-added tax invoices, when a server of a tax platform detects an abnormal invoice, the server automatically identifies invoice information in the abnormal invoice and determines a target enterprise corresponding to the abnormal invoice; and further judging whether the target enterprise is an abnormal operation enterprise or not, when the target enterprise is the abnormal operation enterprise, determining each tax-related risk enterprise which is associated with invoice purchase and sale of the target enterprise, checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining all virtual invoice-issuing enterprises which are associated with the target enterprise. By applying the method provided by the embodiment of the invention, all the virtual invoice enterprises associated with the target enterprise can be rapidly determined, the company group for finding the virtual invoice can be rapidly positioned, the finding time is short, and the timeliness of the tax authority for the management of the virtual invoice companies can be effectively improved.
In the method provided by the embodiment of the present invention, preferably, the target enterprise may include a billing enterprise that issues the abnormal invoice and a deduction enterprise that uses the abnormal invoice to carry out deduction.
In the method provided by the embodiment of the present invention, when an abnormal invoice is detected, determining a specific process of a target enterprise corresponding to the abnormal invoice may include:
acquiring a field code in the abnormal invoice;
and searching enterprises corresponding to the field codes in a pre-established tax database according to the field codes, and taking the searched enterprises as target enterprises corresponding to the abnormal invoices.
In the method provided by the embodiment of the invention, when the abnormal invoice is detected, the server of the tax authority acquires the field code in the abnormal invoice, wherein the field code can comprise information such as the invoicing date and the tax registration numbers of both parties.
In the method provided by the embodiment of the invention, the tax database based on the method can comprise a tax three-stage levy database and an anti-counterfeiting tax control database. In the embodiment of the invention, the acquired code field is input into a tax third-stage levying database and an anti-counterfeiting tax control database for comparison, an enterprise corresponding to the field code is searched, and the searched enterprise is used as a target enterprise corresponding to the abnormal invoice, namely, the enterprise which issues the abnormal invoice and a deduction enterprise which applies the abnormal invoice to carry out deduction are searched in the tax third-stage levying database and the anti-counterfeiting tax control database.
In the method provided in the embodiment of the present invention, the specific process of determining whether the target enterprise is an abnormal operation enterprise may include:
acquiring enterprise information of the target enterprise;
matching the enterprise information with a preset enterprise operation rule;
and when the matching is not successful, judging that the target enterprise is an abnormal operation enterprise.
In the method provided by the embodiment of the invention, the server of the tax authority can acquire basic information of an abnormal invoice issuing enterprise and a deduction enterprise, such as basic conditions of tax registration and change information, past tax return information and the like, from the tax levying database and the anti-counterfeiting tax control database in the third tax period, and can acquire the current operation condition of the enterprise according to the acquired basic information of the enterprise, and the enterprise of which the operation condition does not meet preset enterprise operation rules is taken as an abnormal operation enterprise.
In the method provided by the embodiment of the invention, preferably, the target enterprise which is abnormally operated can be directly used as the false invoice enterprise. And in the subsequent judgment process, specifically judging the target enterprise. And the actual determination process is carried out according to law enforcement procedures of the tax authority.
The method provided by the embodiment of the invention further comprises the following steps:
and when the target enterprise is not an abnormal operation enterprise, determining the deduction tax required to be subsidized according to the invoice amount in the abnormal invoice, sending prompt information to the target enterprise, and prompting the target enterprise to subsidize the deduction tax required to be subsidized.
In the method provided by the embodiment of the invention, the refunded tax can be subsidized according to the invoice amount for the determined enterprises operating normally.
For enterprises with abnormal operation, such as enterprises which do not actively declare tax payment information in near 3 months, enterprises which are mainly responsible for losing contact and the like, all the enterprises are regarded as potential false invoicing group, and the enterprises are drawn up as a link in the working group.
Referring to fig. 2, a specific process of determining each tax-related risky enterprise associated with invoice purchase and sale of the target enterprise in the method provided by the embodiment of the present invention is shown, which may include:
s201: capturing enterprise data of all upstream and downstream enterprises related to invoice purchase and sale of the target enterprise in a pre-established tax database;
s202: according to the captured enterprise data, an enterprise association graph taking the target enterprise as a center is constructed;
s203: calling a preset enterprise screening index model to screen enterprises corresponding to each association node in the enterprise association diagram;
s204: and determining the enterprises meeting the screening standard as the tax-related risk enterprises which are associated with invoice purchase and sale of the target enterprise.
In the method provided by the embodiment of the invention, enterprise data of all upstream and downstream enterprises associated with invoice purchase and sale of a target enterprise are captured in a tax third-stage levying database and an anti-counterfeiting tax control system, and an enterprise association diagram taking the target enterprise as a center is constructed according to the captured enterprise data. In the method provided by the embodiment of the invention, thousands of enterprises are usually involved in the finally constructed association diagram, and most of the thousands of enterprises are law-keeping enterprises, are victims of abnormal invoices and do not belong to enterprises which are continuously processed in the virtual cheating action of tax authorities.
In the method provided by the embodiment of the invention, for the criminal group, the following standards can be provided, and the enterprise screening index model can screen tax-related risk enterprises according to the following standards, specifically as follows:
newly establishing an enterprise;
enterprises with multiple households in one address;
zero declaration/less declaration;
an invoice issue exception;
the input and output items are not consistent;
the actual control person is inconsistent with the legal person;
the registration information is not real;
a company operational anomaly;
in the method provided by the embodiment of the present invention, the checking of each tax-related risk enterprise according to a preset virtual invoice checking rule may include a specific process of determining a tax-related risk enterprise meeting the virtual invoice checking rule as a virtual invoice issuing enterprise associated with the target enterprise, where the specific process includes:
obtaining an invoicing process of each tax-related risk enterprise;
comparing the invoicing process of each tax-related risk enterprise with the invoicing process of the virtual invoicing enterprise set in the virtual invoicing checking rule;
and determining the tax-related risk enterprises with the comparison results within the preset error range as the false invoicing enterprises.
In the method provided by the embodiment of the invention, the scheme flow of the virtual invoice grouping generally comprises the following steps: the preparation stage of false invoice issuing, the stages of violent false issuing, ticket washing and ticket changing, selling and the like.
The method provided by the embodiment of the invention is used for formulating the checking rule of the virtual invoice aiming at the working process of the virtual invoice partnership, checking the tax-related risk enterprises according to the checking rule of the virtual invoice and determining the virtual invoice enterprises.
The method provided by the embodiment of the invention further comprises the following steps:
and feeding back the determined virtual invoice enterprises to the tax authority so that the tax authority hands over the legal authorities to the virtual invoice enterprises.
In the method provided by the embodiment of the present invention, as shown in fig. 6, a detailed flowchart for searching for a false invoice enterprise is provided, and the method provided by the embodiment of the present invention is described in detail by taking a value-added tax invoice as an example in combination with the flowchart, specifically as follows:
in the process that an enterprise carries out tax declaration through the value-added tax invoice or a tax authority checks the reported value-added tax invoice, for the value-added tax invoice which cannot pass the checking, a server of the tax platform determines the value-added tax invoice as an abnormal value-added tax invoice.
The server of the tax platform extracts invoice information in the abnormal value-added tax invoice, wherein the invoice information can comprise a code field of the abnormal value-added tax invoice, and determines an enterprise issuing the abnormal value-added tax invoice and a deduction enterprise applying the abnormal value-added tax invoice to carry out deduction in a tax third-stage levy database and an anti-counterfeiting tax control system database according to the code field, and obtains the enterprise operating conditions of the issuing enterprise and the deduction enterprise of the abnormal value-added tax invoice.
And for the enterprises in normal operation, the withheld taxes are chased according to the invoice amount in the abnormal value-added tax invoice.
For an abnormal operation enterprise, the enterprise is planned to be an enterprise which issues a virtual value-added tax invoice, and all enterprises which have upstream and downstream invoice purchasing and selling association with the enterprise which issues the virtual value-added tax invoice are searched in a tax third-stage levying database and an anti-counterfeiting tax control system database, as shown in fig. 3 provided by the embodiment of the invention, the enterprise A is a current target enterprise and is planned to be an enterprise which issues the virtual value-added tax invoice. FIG. 3 is a diagram of a potential anomaly enterprise association of enterprise A in FIG. 1.
And calling enterprise screening index model tags, screening each potential abnormal enterprise in the graph 3, and determining that each enterprise in the graph 4 provided by the embodiment of the invention is a tax-related risk enterprise.
Further checks are made for each enterprise in fig. 4, and eventually for each group company that issues a value added tax invoice as in fig. 5.
Corresponding to the method described in fig. 1, an embodiment of the present invention further provides a device for searching for a virtual invoice issuing enterprise, which is used to implement the method in fig. 1 specifically, and the device for searching for a virtual invoice issuing enterprise provided in the embodiment of the present invention may be applied to a computer terminal or various mobile devices, and a schematic structural diagram of the device is shown in fig. 7, and includes:
a first determining unit 301, configured to determine, when an abnormal invoice is detected, a target enterprise corresponding to the abnormal invoice;
a determining unit 302, configured to determine whether the target enterprise is an abnormal operation enterprise;
a second determining unit 303, configured to determine, when the target enterprise is an abnormal operation enterprise, each tax-related risk enterprise associated with invoice purchase and sale of the target enterprise;
a third determining unit 304, configured to check each tax-related risk enterprise according to a preset virtual invoice checking rule, and determine a tax-related risk enterprise meeting the virtual invoice checking rule as a virtual invoice issuing enterprise associated with the target enterprise.
According to the searching device for the enterprises which issue the false invoices, provided by the embodiment of the invention, aiming at the grouping and patterning process of a plurality of false invoicing value-added tax invoices, when a server of a tax platform detects an abnormal invoice, the server automatically identifies invoice information in the abnormal invoice and determines a target enterprise corresponding to the abnormal invoice; and further judging whether the target enterprise is an abnormal operation enterprise or not, when the target enterprise is the abnormal operation enterprise, determining each tax-related risk enterprise which is associated with invoice purchase and sale of the target enterprise, checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining all virtual invoice-issuing enterprises which are associated with the target enterprise. By applying the method provided by the embodiment of the invention, all the virtual invoice enterprises associated with the target enterprise can be rapidly determined, the company group for finding the virtual invoice can be rapidly positioned, the finding time is short, and the timeliness of the tax authority for the management of the virtual invoice companies can be effectively improved.
The embodiment of the present invention further provides a storage medium, where the storage medium includes a stored instruction, where when the instruction runs, the apparatus where the storage medium is located is controlled to execute the above method for searching for a virtual invoice enterprise, where the method includes:
when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice;
judging whether the target enterprise is an abnormal operation enterprise or not;
when the target enterprise is an abnormal operation enterprise, determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise;
and checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprises meeting the virtual invoice checking rule as the virtual invoice-issuing enterprises associated with the target enterprise.
The method preferably includes, when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice, including:
acquiring a field code in the abnormal invoice;
and searching enterprises corresponding to the field codes in a pre-established tax database according to the field codes, and taking the searched enterprises as target enterprises corresponding to the abnormal invoices.
Preferably, the method for determining whether the target enterprise is an abnormal operation enterprise includes:
acquiring enterprise information of the target enterprise;
matching the enterprise information with a preset enterprise operation rule;
and when the matching is not successful, judging that the target enterprise is an abnormal operation enterprise.
The method preferably further comprises:
and when the target enterprise is not an abnormal operation enterprise, determining the deduction tax required to be subsidized according to the invoice amount in the abnormal invoice, sending prompt information to the target enterprise, and prompting the target enterprise to subsidize the deduction tax required to be subsidized.
Preferably, the method for determining each tax-related risk enterprise associated with invoice purchase and sale of the target enterprise includes:
capturing enterprise data of all upstream and downstream enterprises related to invoice purchase and sale of the target enterprise in a pre-established tax database;
according to the captured enterprise data, an enterprise association graph taking the target enterprise as a center is constructed;
calling a preset enterprise screening index model to screen enterprises corresponding to each association node in the enterprise association diagram;
and determining the enterprises meeting the screening standard as the tax-related risk enterprises which are associated with invoice purchase and sale of the target enterprise.
Preferably, in the method, each tax-related risk enterprise is checked according to a preset virtual invoice checking rule, and the tax-related risk enterprise meeting the virtual invoice checking rule is determined as a virtual invoice issuing enterprise associated with the target enterprise, including:
obtaining an invoicing process of each tax-related risk enterprise;
comparing the invoicing process of each tax-related risk enterprise with the invoicing process of the virtual invoicing enterprise set in the virtual invoicing checking rule;
and determining the tax-related risk enterprises with the comparison results within the preset error range as the false invoicing enterprises.
The method preferably further comprises:
and feeding back the determined virtual invoice issuing enterprises to the tax authority so that the tax authority can process the virtual invoice issuing enterprises.
An electronic device is further provided, and its schematic structural diagram is shown in fig. 8, and specifically includes a memory 401 and one or more instructions 402, where the one or more instructions 402 are stored in the memory 401, and are configured to be executed by one or more processors 403 to implement the one or more instructions 402 to implement any of the above-mentioned lookup methods for a void invoice enterprise.
It should be noted that, in the present specification, the embodiments are all described in a progressive manner, each embodiment focuses on differences from other embodiments, and the same and similar parts among the embodiments may be referred to each other. For the device-like embodiment, since it is basically similar to the method embodiment, the description is simple, and for the relevant points, reference may be made to the partial description of the method embodiment.
Finally, it should also be noted that, herein, relational terms such as first and second, and the like may be used solely to distinguish one entity or action from another entity or action without necessarily requiring or implying any actual such relationship or order between such entities or actions. Also, the terms "comprises," "comprising," or any other variation thereof, are intended to cover a non-exclusive inclusion, such that a process, method, article, or apparatus that comprises a list of elements does not include only those elements but may include other elements not expressly listed or inherent to such process, method, article, or apparatus. Without further limitation, an element defined by the phrase "comprising an … …" does not exclude the presence of other identical elements in a process, method, article, or apparatus that comprises the element.
For convenience of description, the above devices are described as being divided into various units by function, and are described separately. Of course, the functions of the units may be implemented in the same software and/or hardware or in a plurality of software and/or hardware when implementing the invention.
From the above description of the embodiments, it is clear to those skilled in the art that the present invention can be implemented by software plus necessary general hardware platform. Based on such understanding, the technical solutions of the present invention may be embodied in the form of a software product, which may be stored in a storage medium, such as ROM/RAM, magnetic disk, optical disk, etc., and includes instructions for causing a computer device (which may be a personal computer, a server, or a network device, etc.) to execute the method according to the embodiments or some parts of the embodiments.
The method and the device for searching for the virtual invoice enterprises provided by the invention are described in detail, a specific example is applied in the method to explain the principle and the implementation mode of the invention, and the description of the embodiment is only used for helping to understand the method and the core idea of the invention; meanwhile, for a person skilled in the art, according to the idea of the present invention, there may be variations in the specific embodiments and the application scope, and in summary, the content of the present specification should not be construed as a limitation to the present invention.
Claims (10)
1. A method for searching a virtual invoice enterprise is characterized by comprising the following steps:
when an abnormal invoice is detected, determining a target enterprise corresponding to the abnormal invoice;
judging whether the target enterprise is an abnormal operation enterprise or not;
when the target enterprise is an abnormal operation enterprise, determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise;
and checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprises meeting the virtual invoice checking rule as the virtual invoice-issuing enterprises associated with the target enterprise.
2. The method of claim 1, wherein when an anomalous invoice is detected, determining a target business corresponding to the anomalous invoice comprises:
acquiring a field code in the abnormal invoice;
and searching enterprises corresponding to the field codes in a pre-established tax database according to the field codes, and taking the searched enterprises as target enterprises corresponding to the abnormal invoices.
3. The method according to claim 1 or 2, wherein the determining whether the target enterprise is an abnormal operation enterprise comprises:
acquiring enterprise information of the target enterprise;
matching the enterprise information with a preset enterprise operation rule;
and when the matching is not successful, judging that the target enterprise is an abnormal operation enterprise.
4. The method of claim 1, further comprising:
and when the target enterprise is not an abnormal operation enterprise, determining the deduction tax required to be subsidized according to the invoice amount in the abnormal invoice, sending prompt information to the target enterprise, and prompting the target enterprise to subsidize the deduction tax required to be subsidized.
5. The method of claim 1, wherein the determining each tax-related risky business associated with the target business' presence invoice purchase and sale comprises:
capturing enterprise data of all upstream and downstream enterprises related to invoice purchase and sale of the target enterprise in a pre-established tax database;
according to the captured enterprise data, an enterprise association graph taking the target enterprise as a center is constructed;
calling a preset enterprise screening index model to screen enterprises corresponding to each association node in the enterprise association diagram;
and determining the enterprises meeting the screening standard as the tax-related risk enterprises which are associated with invoice purchase and sale of the target enterprise.
6. The method according to claim 1, wherein the checking of each tax-related inauguration enterprise according to preset virtual invoice checking rules determines the tax-related inauguration enterprise meeting the virtual invoice checking rules as a virtual invoice enterprise associated with the target enterprise, and the checking comprises:
obtaining an invoicing process of each tax-related risk enterprise;
comparing the invoicing process of each tax-related risk enterprise with the invoicing process of the virtual invoicing enterprise set in the virtual invoicing checking rule;
and determining the tax-related risk enterprises with the comparison results within the preset error range as the false invoicing enterprises.
7. The method of claim 1, further comprising:
and feeding back the determined virtual invoice issuing enterprises to the tax authority so that the tax authority can process the virtual invoice issuing enterprises.
8. A device for searching a virtual invoice enterprise is characterized by comprising:
the system comprises a first determining unit, a second determining unit and a third determining unit, wherein the first determining unit is used for determining a target enterprise corresponding to an abnormal invoice when the abnormal invoice is detected;
the judging unit is used for judging whether the target enterprise is an abnormal operation enterprise or not;
the second determining unit is used for determining each tax-related risk enterprise which is related to invoice purchase and sale of the target enterprise when the target enterprise is an abnormal operation enterprise;
and the third determining unit is used for checking each tax-related risk enterprise according to a preset virtual invoice checking rule, and determining the tax-related risk enterprise meeting the virtual invoice checking rule as a virtual invoice-issuing enterprise associated with the target enterprise.
9. A storage medium comprising stored instructions, wherein the instructions, when executed, control a device on which the storage medium is located to perform the method of locating a void-invoiced enterprise according to any one of claims 1 to 7.
10. An electronic device comprising a memory and one or more instructions, wherein the one or more instructions are stored in the memory and configured to be executed by one or more processors to perform the method of lookup for a void-bill enterprise of any of claims 1-7.
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| CN201811148971.5A CN110991777A (en) | 2018-09-29 | 2018-09-29 | Method and device for searching for virtual invoice issuing enterprise, storage medium and electronic equipment |
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| CN201811148971.5A CN110991777A (en) | 2018-09-29 | 2018-09-29 | Method and device for searching for virtual invoice issuing enterprise, storage medium and electronic equipment |
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| CN201811148971.5A Pending CN110991777A (en) | 2018-09-29 | 2018-09-29 | Method and device for searching for virtual invoice issuing enterprise, storage medium and electronic equipment |
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Application publication date: 20200410 |