CN111311340B - Method and device for identifying virtual invoice behavior - Google Patents
Method and device for identifying virtual invoice behavior Download PDFInfo
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- CN111311340B CN111311340B CN201811504337.0A CN201811504337A CN111311340B CN 111311340 B CN111311340 B CN 111311340B CN 201811504337 A CN201811504337 A CN 201811504337A CN 111311340 B CN111311340 B CN 111311340B
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- 238000000034 method Methods 0.000 title claims abstract description 30
- 238000007405 data analysis Methods 0.000 claims abstract description 44
- 239000002699 waste material Substances 0.000 claims abstract description 37
- 230000006399 behavior Effects 0.000 claims description 66
- 230000000694 effects Effects 0.000 claims description 4
- 238000004590 computer program Methods 0.000 claims description 2
- 230000008569 process Effects 0.000 description 6
- 238000010586 diagram Methods 0.000 description 3
- 239000011800 void material Substances 0.000 description 3
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- 230000008094 contradictory effect Effects 0.000 description 1
- 238000013075 data extraction Methods 0.000 description 1
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- 230000006872 improvement Effects 0.000 description 1
- 238000007619 statistical method Methods 0.000 description 1
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- 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
- G06Q30/00—Commerce
- G06Q30/04—Billing or invoicing
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- 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 method and a device for identifying virtual invoice behavior, wherein the method comprises the following steps: the method comprises the steps of acquiring a tax payer information data set, a waste invoice data set and an invoice authentication data set, identifying false waste invoices in waste invoice information corresponding to a tax payer and counting by utilizing a data analysis tool according to the invoice authentication information, determining the waste invoices corresponding to the tax payer information and counting by utilizing the data analysis tool according to the waste invoice information, and determining whether the tax payer is suspected of virtual invoice making according to the statistical data.
Description
Technical Field
The invention relates to the field of data analysis and statistics, in particular to a method and a device for identifying a virtual invoice.
Background
In the tax collection mode of "manage tax with ticket", the value added tax special invoice is the core of tax collection. The popularization and use of the value-added tax anti-counterfeiting tax control system greatly increase the national tax and become one of the powerful means of the national tax collection and management, but enterprises or individuals still use the leak of the existing tax collection and management means to engage in illegal operation activities, such as virtually opening value-added tax invoices and the like, and in the process of value-added tax collection, tax office staff frequently see various virtual value-added tax waste invoices to achieve the purpose of avoiding tax theft; along with the promotion of the improvement of the camping, the data of the tax collection management is gradually increased, and how to more rapidly and accurately judge the forged revocation invoice through the analysis of a large amount of data becomes urgent.
Disclosure of Invention
The invention provides a method and a device for identifying a false invoice behavior, which solve the problem of how to identify false reports or forge a scrapped invoice when tax collection is managed.
In a first aspect of the present invention, there is provided a method of identifying virtual invoicing behaviour, the method comprising:
acquiring a tax payer information data set of a tax payer, wherein the tax payer information data set comprises tax payer information, a revocation invoice data set comprising revocation invoice information, and an invoice authentication data set comprising invoice authentication information;
identifying false waste invoice in the waste invoice information corresponding to the tax payer by utilizing a data analysis tool according to the invoice authentication information, and counting the number of copies and the amount of all the false waste invoices of the tax payer in a preset first time period; determining corresponding revocation invoices in a preset second time period by the tax payer according to the revocation invoice information by using a data analysis tool, and counting the number of copies and the amount of the corresponding revocation invoices by the tax payer in the preset second time period; determining a corresponding revocation invoice within a preset third time period of the taxpayer according to the revocation invoice information by using a data analysis tool; the preset third time period is included in the preset second time period; counting the number of copies and the amount of the voided invoice corresponding to the taxpayer in a preset third time period;
determining that the tax payer is suspected of first behavior of virtually issuing the invoice when the total number of copies or total amount of all false-acting invoices of the tax payer is greater than a preset threshold; determining that the tax payer is suspected of performing a second act of virtually issuing the invoice when the total number of copies or the total amount of the voided invoice in a preset second time period of the tax payer is greater than a preset threshold; and when the total number of copies or total amount of the voided invoices in the preset third time period of the tax payer is larger than a preset threshold value, determining that the tax payer is suspected of third behavior of virtual invoicing.
In a second aspect of the present invention, there is provided an apparatus for identifying a suspicion of a false invoice, the apparatus comprising a processor and a memory, comprising:
the memory is used for storing executable programs;
the processor is configured to implement the method for identifying a false invoice behavior according to the first aspect of the present invention when executing the executable program.
Compared with the prior art, the method and the device for identifying the virtual invoice behavior have the following advantages:
the analysis model based on the voided invoice is provided, and the tax payer information table, the voided invoice table and the authentication table are analyzed to effectively identify whether the tax payer is suspected of being virtually invoiced, so that the tax authority can be helped to better monitor tax evasion and tax stealing behaviors of the tax payer in the form of virtually report or virtually invoiced invoice, and the working efficiency of national legal tax and tax authority is improved.
Drawings
FIG. 1 is a schematic diagram of a method for identifying a false invoice behavior according to a first embodiment;
FIG. 2 is a schematic flow chart of a method for identifying a virtual invoice behavior according to a second embodiment;
fig. 3 is a schematic diagram of an apparatus for identifying a virtual invoice behavior apparatus according to a third embodiment.
Detailed Description
In order to make the objects, technical solutions and advantages of the present invention more apparent, the present invention will be described in further detail below with reference to the accompanying drawings, and it is apparent that the described embodiments are only some embodiments of the present invention, not all embodiments. All other embodiments, which can be made by those skilled in the art based on the embodiments of the invention without making any inventive effort, are intended to be within the scope of the invention.
Embodiment one:
the embodiment provides a method for identifying a virtual invoice, a schematic diagram of which is shown in fig. 1, including:
step 110, obtaining a taxpayer information data set of a taxpayer, including taxpayer information, a revocation invoice data set including revocation invoice information, and an invoice authentication data set including invoice authentication information;
optionally, in implementation, acquiring a tax payer information data set of the tax payer from a third-period tax bank, acquiring a waste invoice data set of the tax payer from an electronic bottom account bank, and acquiring an invoice authentication data set of the tax payer from an anti-counterfeiting tax control bank;
the tax payer information data set comprises tax payer information of all tax payers, the waste invoice data set comprises waste invoice data sets of all tax payers, and the invoice authentication data set comprises invoice authentication data sets of all tax payers;
the above-mentioned waste invoice, for the value-added tax special invoice that is used, will be used to give out value-added tax special invoice to the tax payer when giving out value-added tax special invoice, take place to give out invoice mistake, return sales, sell the discount and suspend service, can be used to give out the value-added tax special invoice that has been given out, the tax payer is through giving out value-added tax special invoice and maliciously concealing income, or maliciously linking, the seller is used out in violation, the ticket taker is listed cost in false, or the virtual invoice gives out the invoice etc. achieve the purpose of avoiding tax and tax theft.
Step 120, identifying false waste invoice in the waste invoice information corresponding to the tax payer by using a data analysis tool according to the invoice authentication information, and counting the number of copies and the amount of all false waste invoices of the tax payer in a preset first time period; determining corresponding revocation invoices in a preset second time period by the tax payer according to the revocation invoice information by using a data analysis tool, and counting the number of copies and the amount of the corresponding revocation invoices by the tax payer in the preset second time period; determining a corresponding revocation invoice within a preset third time period of the taxpayer according to the revocation invoice information by using a data analysis tool; the preset third time period is included in the preset second time period; counting the number of copies and the amount of the voided invoice corresponding to the taxpayer in a preset third time period;
optionally, in implementation, the method further includes identifying and counting false voided invoices in voided invoice information corresponding to the tax payer by using a data analysis tool according to the invoice authentication information, and extracting and storing the obtained tax payer information data set, voided invoice data set and invoice authentication data set in a form of a table to a data warehouse tool hive by using a sqoop tool before determining and counting voided invoices corresponding to the tax payer by using the data analysis tool according to the voided invoice information;
the tax payer information data set comprises tax payer information of all tax payers, the waste invoice data set comprises waste invoice information of all tax payers, and the invoice authentication data set comprises invoice authentication information of all tax payers;
the sqoop tool is a tool for transferring data in a distributed file system hadoop (hive) and a relational database, and may be used for importing data in a relational database into a core module distributed file system HDFS (Hadoop Distributed File System) of hadoop, or importing data of HDFS into a relational database, or extracting and storing the tax payer information data set, the revocation invoice data set and the invoice authentication data set into a data warehouse tool hive by using other data extraction and conversion loading tools ETL (Extract-Transform-Load) by a person skilled in the art in practice;
the data warehouse tool hive is a data warehouse tool based on hadoop, can map a structured data file into a database table and provide a complete spl query function, and can simplify the statistical analysis of a data warehouse, and is simple and quick to operate, and other data warehouse tools capable of achieving the same effect can be selected by those skilled in the art;
in the implementation, a data analysis tool spark can be utilized to identify false waste invoice in the waste invoice information corresponding to the tax payer according to the invoice authentication information, and the number of copies and the amount of all the false waste invoices of the tax payer are counted in a preset first time period;
and determining the corresponding revocation invoice of the taxpayer in a preset second time period by utilizing a data analysis tool spark according to the revocation invoice information, and counting the number of copies and the amount of the corresponding revocation invoice of the taxpayer in the preset second time period.
In the implementation, the method further comprises the step of determining a corresponding revocation invoice within a preset third time period of the taxpayer according to the revocation invoice information by utilizing a data analysis tool spark; the preset third time period is contained in the preset second time period, and the number of copies and the amount of the voided invoice corresponding to the tax payer are counted in the preset third time period;
the data analysis tool spark is a tool for processing large-scale data, is easy to use, and can be used for rapidly processing the taxpayer information, invoice authentication information and revocation invoice data and supporting complex inquiry, and in the implementation, a person skilled in the art can select other data analysis tools capable of achieving the effects according to actual requirements;
the preset first time period and the preset second time period are not excessively limited, and can be a certain month or other time periods, and can be set by a person skilled in the art according to actual requirements; the preset first time period and the preset second time period may be the same time period or different time periods, and may be set by a person skilled in the art according to actual needs, and in this embodiment, the preset first time period and the preset second time period are the same time period and are both one month;
the preset third time period is not excessively limited, and can be a time period or other time periods for reporting the value-added tax to the tax bureau by the tax payer, which is specified in the tax collection and management process, and can be set by a person skilled in the art according to actual requirements, for example, the preset third time period is set to be the last 8 days of each month; meanwhile, the preset third time period is included in the preset second time period, in a specific implementation process, the preset third time period may not be included in the preset second time period, for example, the preset second time period is set to be the first 20 days of each month, the preset third time period is set to be the last 8 days of each month, and the preset second time period and the preset third time period can be set according to actual requirements by a person skilled in the art;
step 130, determining that the tax payer is suspected of the first act of virtually issuing the invoice when the total number of copies or total amount of all the false-acting invoices of the tax payer is greater than a preset threshold; determining that the tax payer is suspected of performing a second act of virtually issuing the invoice when the total number of copies or the total amount of the voided invoice in a preset second time period of the tax payer is greater than a preset threshold; and when the total number of copies or total amount of the voided invoices in the preset third time period of the tax payer is larger than a preset threshold value, determining that the tax payer is suspected of third behavior of virtual invoicing.
Optionally, in implementation, calculating the total number of copies and total amount of the all false voided invoices, the total number of copies and total amount of all false voided invoices in the preset second time period, and the total number of copies and total amount of all false voided invoices in the preset third time period according to the statistics of the number of copies and amount of all false voided invoices and the statistics of the number of copies and amount of all false voided invoices;
in the implementation, when the total number of copies or the total amount of all false waste invoices of the tax payers is determined to be larger than a preset threshold, determining that the tax payers have suspicions of first behaviors of virtually issuing the invoices;
the preset threshold is the maximum value of the total number of copies and total amount of the false voided invoices reasonably reported by the tax payer in a preset first time period according to the prior tax collection and management process, and can be set according to practice by the person skilled in the art;
determining that the tax payer is suspected of performing a second act of virtually issuing the invoice when the total number of copies or the total amount of the voided invoice in a preset second time period of the tax payer is greater than a preset threshold;
the preset threshold is the maximum value of the total number of copies and total amount of the voided invoice reasonably reported by the tax payer in a preset second time period according to the prior tax collection process, and can be set according to practice by the person skilled in the art;
and when the total number of copies or total amount of the voided invoices in the preset third time period of the tax payer is larger than a preset threshold value, determining that the tax payer is suspected of third behavior of virtual invoicing.
The preset threshold is the maximum value of the total number of copies and total amount of the voided invoice reasonably reported by the tax payer in a preset third time period according to the past in the tax collection management process, and can be set by the person skilled in the art according to the actual setting;
in implementation, whether the tax payer is suspected of reporting the void invoice or not may be determined only according to the statistics of the void invoice in the preset first time period or the statistics of the void invoice in the preset second time period; the statistics data of the false voided invoices in the preset first time period and the statistics data of the voided invoices in the preset second time period can be combined to determine whether the tax payer has suspicion of the false voided invoices; and the statistics data of the false voided invoices in the preset first time period and the statistics data of the voided invoices in the preset second time period and the preset third time period can be combined to determine whether the tax payer is suspected of the false invoicing behavior.
Embodiment two:
on the basis of the first embodiment, optionally, after determining whether the tax payer has a suspicion of a virtual invoice, the classifying and summarizing the risk level of the tax payer having the suspicion of the virtual invoice may further include:
determining that tax payers with high risk exist in the third behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing at the same time; determining that tax payers with medium risks exist in the second behavior suspicion of the virtual invoicing and the first behavior suspicion of the virtual invoicing simultaneously; and determining that only the second behavior suspicion of the virtual invoicing exists and the third behavior suspicion of the virtual invoicing does not exist, or that only the tax payer of the first behavior suspicion of the virtual invoicing exists as a low-risk tax payer.
In this embodiment, in combination with statistics data of false voided invoices in a preset first period of time and statistics data of voided invoices in a preset second period of time and a preset third period of time, a specific implementation flow of a method for identifying whether a tax payer has a suspicion of a virtual invoicing behavior and classifying and summarizing risk levels of the tax payer having the suspicion of the virtual invoicing behavior is identified, a flow chart is shown in fig. 2, and the specific steps are as follows:
step 210, acquiring a taxpayer information data set, a revocation invoice data set and an invoice authentication data set, and entering step 220;
and acquiring a tax payer information data set from a tax three-period library, acquiring a revocation invoice data set from an electronic bottom account library, and acquiring an invoice authentication data set from an anti-counterfeiting tax control library.
Step 220, extracting and storing the obtained taxpayer information data set, the revocation invoice data set and the invoice authentication data set to a data warehouse tool hive by utilizing an sqoop tool;
step 220 is followed by step 230 or step 240 or step 250, and step 260 is followed by step 240 and step 250, respectively, after having traversed steps 230 and 240.
Step 230, determining whether the tax payer is suspected of the first behavior of the virtual invoice according to the invoice authentication information by using a data analysis tool, and entering step 260;
identifying false waste invoices in the waste invoice information corresponding to the tax payer by utilizing a data analysis tool spark according to the invoice authentication information, counting the parts and the amounts of all the false waste invoices of the tax payer in a month as a time period unit, and calculating the total parts and the total amounts of all the false waste invoices of the tax payer in a month;
and comparing the total number of copies or total amount of all the false voided invoices of the taxpayer per month with a preset threshold, and determining that the taxpayer is suspected of having the first act of virtually invoicing when the total number of copies or total amount of all the false voided invoices of the taxpayer is greater than the preset threshold, otherwise, determining that the taxpayer is not suspected of having the first act of virtually invoicing.
Step 240, determining whether the tax payer is suspected of the second behavior of the virtual invoice according to the revocation invoice information by using a data analysis tool;
counting the number of copies and the amount of the corresponding revocation invoices per month of the taxpayer by using a data analysis tool spark according to the revocation invoice information and taking the month as a time period unit, and calculating the total number of copies and the total amount of all the revocation invoices per month;
and comparing the total number of copies or total amount of all the voided invoices of the taxpayer per month with a preset threshold, and determining that the taxpayer is suspected of having the second act of virtually issuing the invoice when the total number of copies or total amount of all the voided invoices of the taxpayer is greater than the preset threshold, otherwise, determining that the taxpayer is not suspected of having the second act of virtually issuing the invoice.
Step 250, determining whether the tax payer is suspected of the third behavior of the virtual invoice according to the revocation invoice information by using a data analysis tool;
counting the number of copies and the amount of the corresponding voided invoices per month of the taxpayer by using a data analysis tool spark according to the voided invoice information and taking the last 10 days of each month as a time period unit, and calculating the total number of copies and the total amount of all voided invoices in the last 10 days of each month;
and comparing the total number of copies or total amount of all the voided invoices of the taxpayer per month with a preset threshold, and determining that the taxpayer is suspected of having the third act of virtually issuing the invoice when the total number of copies or total amount of all the voided invoices of the taxpayer is greater than the preset threshold, otherwise, determining that the taxpayer is not suspected of having the third act of virtually issuing the invoice.
260, classifying and summarizing risk grades of tax payers with suspicions of virtual invoicing behaviors;
summarizing tax payers with the suspects of the third behavior of the virtual invoice and the suspects of the first behavior of the virtual invoice into high-risk tax payers;
summarizing tax payers with both the second behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing into medium-risk tax payers;
and summarizing tax payers with only the second behavior suspicion of the virtual invoicing and the third behavior suspicion of the virtual invoicing or with only the first behavior suspicion of the virtual invoicing into low-risk tax payers.
Embodiment III:
the embodiment is an embodiment of a device for identifying suspicion of a false invoice, and the contents are as follows:
an apparatus for identifying suspicion of a false invoice comprises a processor and a memory;
the memory is used for storing executable programs;
the processor is configured to execute the executable program by performing the following steps:
acquiring a tax payer information data set of a tax payer, wherein the tax payer information data set comprises tax payer information, a revocation invoice data set comprising revocation invoice information, and an invoice authentication data set comprising invoice authentication information;
identifying and counting false voided invoices in voided invoice information corresponding to the tax payer by using a data analysis tool according to the invoice authentication information, and determining and counting voided invoices corresponding to the tax payer by using a data analysis tool according to the voided invoice information;
and determining whether the tax payer is suspected of performing a false invoice issuing action or not according to the statistics data of the false issuing invoice of the tax payer and the statistics data of the issuing invoice.
Optionally, the above processor is specifically configured to:
acquiring a taxpayer information data set of the taxpayer from a tax three-period library;
acquiring a waste invoice data set of the tax payer from an electronic bottom account library;
and acquiring the invoice authentication data set of the tax payer from the anti-counterfeiting tax control library.
The processor is further configured to, before the data analysis tool identifies and counts false voided invoices in voided invoice information corresponding to the taxpayer according to the invoice authentication information, determine voided invoices corresponding to the taxpayer according to the voided invoice information by using the data analysis tool and count the voided invoices, extract the obtained taxpayer information data set, voided invoice data set and invoice authentication data set to a data warehouse tool hive.
The processor is specifically configured to identify a false voided invoice in voided invoice information corresponding to the tax payer according to the invoice authentication information by using a data analysis tool;
and counting the number of copies and the amount of all false waste invoices of the tax payer in a preset first time period.
The processor is used for determining a corresponding revocation invoice of the taxpayer in a preset second time period according to the revocation invoice information by utilizing a data analysis tool;
and counting the number of copies and the amount of the voided invoice corresponding to the tax payer in a preset second time period.
And in the second time period of statistics and presetting, the processor is also used for:
determining a corresponding revocation invoice within a preset third time period of the tax payer according to the revocation invoice information by using a data analysis tool; the preset third time period is included in the preset second time period;
and counting the number of copies and the amount of the voided invoice corresponding to the tax payer in a preset third time period.
Optionally, the above processor is specifically configured to:
when the total number of copies or total amount of all false voided invoices of the tax payer is determined to be larger than a preset threshold, determining that the tax payer is suspected of first behavior of virtually issuing the invoices;
determining that the tax payer is suspected of performing a second act of virtually issuing the invoice when the total number of copies or the total amount of the voided invoice in a preset second time period of the tax payer is greater than a preset threshold;
and when the total number of copies or total amount of the voided invoices in the preset third time period of the tax payer is larger than a preset threshold value, determining that the tax payer is suspected of third behavior of virtual invoicing.
Optionally, the above processor is further configured to:
determining that the tax payer with the third behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing exist simultaneously is a high-risk tax payer;
determining that the tax payer with the second behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing exist simultaneously is a medium-risk tax payer;
and determining that the tax payer only has the suspicion of the second behavior of the virtual invoice and the suspicion of the third behavior of the virtual invoice or the suspicion of the first behavior of the virtual invoice is the low-risk tax payer.
The embodiment of the invention also provides a device for identifying the virtual invoice behavior, which is shown in fig. 3 and comprises the following steps:
a data acquisition unit 301 for acquiring a tax payer information data set including tax payer information, a revocation invoice data set including revocation invoice information, and an invoice authentication data set including invoice authentication information;
optionally, in a specific implementation, the data acquisition unit is configured to acquire a tax payer information data set of the tax payer from a third-period tax base, acquire a waste invoice data set of the tax payer from an electronic ledger base, and acquire an invoice authentication data set of the tax payer from an anti-counterfeit tax control base.
A data statistics unit 302, configured to identify and count false voided invoices in voided invoice information corresponding to the tax payer according to the invoice authentication information by using a data analysis tool, and determine and count voided invoices corresponding to the tax payer according to the voided invoice information by using a data analysis tool;
optionally, the data statistics unit is further configured to identify and count false voided invoices in voided invoice information corresponding to the tax payer by using a data analysis tool according to the invoice authentication information, and extract the obtained tax payer information data set, voided invoice data set and invoice authentication data set to a data warehouse tool hive before determining and counting voided invoices corresponding to the tax payer by using the data analysis tool according to the voided invoice information;
optionally, in a specific implementation, the data statistics unit is configured to:
identifying false waste invoice in the waste invoice information corresponding to the tax payer by utilizing a data analysis tool according to the invoice authentication information; counting the number of copies and the amount of all false waste invoices of the tax payer in a preset first time period;
determining corresponding revocation invoices in a preset second time period by the tax payer according to the revocation invoice information by using a data analysis tool, and counting the number of copies and the amount of the corresponding revocation invoices by the tax payer in the preset second time period;
determining a corresponding revocation invoice within a preset third time period of the tax payer according to the revocation invoice information by using a data analysis tool; the preset third time period is included in the preset second time period, and the number of copies and the amount of the voided invoice corresponding to the tax payer are counted in the preset third time period.
Optionally, the data statistics unit is further configured to: counting the number of copies and the amount of the voided invoices corresponding to the taxpayers in a preset second time period, and determining the voided invoices corresponding to the taxpayers in a preset third time period by utilizing a data analysis tool according to the voided invoice information;
the preset third time period is included in the preset second time period, and the number of copies and the amount of the voided invoice corresponding to the tax payer are counted in the preset third time period.
And the identifying unit 303 is configured to determine whether the tax payer is suspected of performing a false invoice according to the statistics of the false waste invoice of the tax payer.
Optionally, in implementation, the above-mentioned identification unit is used for:
when the total number of copies or total amount of all false voided invoices of the tax payer is determined to be larger than a preset threshold, determining that the tax payer is suspected of first behavior of virtually issuing the invoices;
determining that the tax payer is suspected of performing a second act of virtually issuing the invoice when the total number of copies or the total amount of the voided invoice in a preset second time period of the tax payer is greater than a preset threshold;
and when the total number of copies or total amount of the voided invoices in the preset third time period of the tax payer is larger than a preset threshold value, determining that the tax payer is suspected of third behavior of virtual invoicing.
Optionally, the identifying unit is further configured to:
determining that the tax payer with the third behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing exist simultaneously is a high-risk tax payer;
determining that the tax payer with the second behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing exist simultaneously is a medium-risk tax payer;
and determining that the tax payer only has the suspicion of the second behavior of the virtual invoice and the suspicion of the third behavior of the virtual invoice or the suspicion of the first behavior of the virtual invoice is the low-risk tax payer.
Embodiment four:
a computer storage medium storing a computer program which, when executed, implements the method for identifying virtual invoice behavior described in any one of the first and second embodiments.
It should be noted that the technical solutions of the embodiments of the present invention may be combined with each other, but it is necessary to be based on the fact that those skilled in the art can implement the embodiments, and when the technical solutions are contradictory or cannot be implemented, those skilled in the art should consider that the technical solutions are not combined, and are not within the scope of protection claimed by the present invention. The foregoing description is only of the preferred embodiments of the present invention and is not intended to limit the scope of the invention, and all equivalent structural changes made by the present invention and the accompanying drawings, or direct or indirect application in other related technical fields, are included in the scope of the present invention.
Claims (6)
1. A method of identifying virtual invoicing activity, comprising:
acquiring a tax payer information data set of a tax payer, wherein the tax payer information data set comprises tax payer information, a revocation invoice data set comprising revocation invoice information, and an invoice authentication data set comprising invoice authentication information;
identifying false waste invoice in the waste invoice information corresponding to the tax payer by utilizing a data analysis tool according to the invoice authentication information, and counting the number of copies and the amount of all the false waste invoices of the tax payer in a preset first time period; determining corresponding revocation invoices in a preset second time period by the tax payer according to the revocation invoice information by using a data analysis tool, and counting the number of copies and the amount of the corresponding revocation invoices by the tax payer in the preset second time period; determining a corresponding revocation invoice within a preset third time period of the taxpayer according to the revocation invoice information by using a data analysis tool; the preset third time period is included in the preset second time period; counting the number of copies and the amount of the voided invoice corresponding to the taxpayer in a preset third time period;
determining that the tax payer is suspected of first behavior of virtually issuing the invoice when the total number of copies or total amount of all false-acting invoices of the tax payer is greater than a preset threshold; determining that the tax payer is suspected of performing a second act of virtually issuing the invoice when the total number of copies or the total amount of the voided invoice in a preset second time period of the tax payer is greater than a preset threshold; and when the total number of copies or total amount of the voided invoices in the preset third time period of the tax payer is larger than a preset threshold value, determining that the tax payer is suspected of third behavior of virtual invoicing.
2. The method of claim 1, wherein obtaining a tax payer information dataset including tax payer information, a voided invoice dataset including voided invoice information, an invoice authentication dataset including invoice authentication information, comprises:
acquiring a taxpayer information data set of the taxpayer from a tax three-period library;
acquiring a waste invoice data set of the tax payer from an electronic bottom account library;
and acquiring an invoice authentication data set of the tax payer from the anti-counterfeiting tax control library.
3. The method of claim 1, wherein false voided invoices in voided invoice information corresponding to the taxpayer are identified and counted according to the invoice authentication information by using a data analysis tool, the number of copies and the amount of all false voided invoices of the taxpayer in a preset first period of time are determined according to the voided invoice information by using a data analysis tool, the number of copies and the amount of voided invoices corresponding to the taxpayer in a preset second period of time are counted by using the data analysis tool; determining a corresponding revocation invoice within a preset third time period of the taxpayer according to the revocation invoice information by using a data analysis tool; the preset third time period is included in the preset second time period; and counting the number of copies and the amount of the voided invoice corresponding to the taxpayer in a preset third time period, and further comprising:
and extracting the obtained taxpayer information data set, the voided invoice data set and the invoice authentication data set to a data warehouse tool hive.
4. The method of claim 1, wherein determining whether the tax payer is suspected of a virtual invoice, further comprises:
determining that the tax payer with the third behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing exist simultaneously is a high-risk tax payer;
determining that the tax payer with the second behavior suspicion of virtual invoicing and the first behavior suspicion of virtual invoicing exist simultaneously is a medium risk tax payer;
and determining that the tax payer only has the suspicion of the second behavior of the virtual invoice and the suspicion of the third behavior of the virtual invoice or the suspicion of the first behavior of the virtual invoice is the low-risk tax payer.
5. An apparatus for identifying a suspicion of a false invoice, the apparatus comprising a processor and a memory, comprising:
the memory is used for storing executable programs;
the processor is configured to implement the method for identifying virtual invoicing behavior of any one of claims 1-4 when executing the executable program.
6. A computer storage medium, characterized in that the computer storage medium stores a computer program which, when executed, implements the method of identifying a virtual invoicing behaviour according to any of claims 1-4.
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