CN112529453A

CN112529453A - Risk enterprise determination method, apparatus, device and medium

Info

Publication number: CN112529453A
Application number: CN202011517832.2A
Authority: CN
Inventors: 刘硕; 吴伟刚; 陶振; 潘竞旭; 鲁龙; 陈晓敏
Original assignee: Aisino Corp
Current assignee: Aisino Corp
Priority date: 2020-12-21
Filing date: 2020-12-21
Publication date: 2021-03-19
Anticipated expiration: 2040-12-21
Also published as: CN112529453B

Abstract

The invention discloses a method, a device, equipment and a medium for determining a risk enterprise, wherein each tax type identification information and each motor vehicle sales invoice information in tax payment information in a set time period are obtained in the method; and identifying enterprise identification information in the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, if the enterprise identification information does not exist in the tax identification information, indicating that the enterprise identified by the enterprise identification information does not carry out tax identification, and having high possibility of escaping super luxury motor vehicle consumption tax, so that the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise.

Description

Risk enterprise determination method, apparatus, device and medium

Technical Field

The invention relates to the technical field of tax, in particular to a method, a device, equipment and a medium for determining a risk enterprise.

Background

According to the notice of the matters related to the tax payment on the super luxury car by the national tax administration of the ministry of finance (finance & government, No. [ 2016 ] 129) ], 10% of the tax payment is paid on the super luxury car in the retail link from 1/12/2016. After the stipulation is proposed, enterprises still use the deficiency of the existing tax collection and management means to engage in illegal management activities, and particularly in the process of tax collection, various situations of evading super luxury car tax consumption frequently occur.

In the finished oil consumption tax monitoring method in the prior art, the taxpayers are screened according to different risk types through a finished oil consumption tax data monitoring system, the taxpayers with problems can be rapidly positioned, different data model data warehouse technologies (Extract-Transform-Load, ETL) are created aiming at different doubt types, and the taxpayers escaping from the finished oil consumption tax with the doubt are screened out, but a method for determining risk enterprises escaping from the ultra-luxury motor vehicle consumption tax does not exist in the prior art, so that how to determine the risk enterprises becomes a technical problem to be solved urgently.

Disclosure of Invention

The embodiment of the invention provides a method, a device, equipment and a medium for determining a risk enterprise, which are used for solving the problem that the risk enterprise avoiding the consumption tax of super luxury motor vehicles cannot be determined in the prior art.

The embodiment of the invention provides a method for determining an inauguration enterprise, which comprises the following steps:

acquiring each tax type identification information and each motor vehicle sales invoice information in tax payment information within a set time period;

and identifying enterprise identification information in the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, and if the enterprise identification information does not exist in the tax identification information, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Further, if the enterprise identification information exists in the tax type identification information, the method further includes:

acquiring each first motor vehicle sales invoice information of which the tax price is larger than the first price in each motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information and each super luxury motor vehicle consumption tax payment declaration information in the corresponding tax payment information;

determining a first sales quantity and a first sales amount of the motor vehicles according to the sales invoice information of each first motor vehicle, and determining a second sales quantity and a second sales amount of the motor vehicles according to the consumption tax and tax declaration information of each super luxury motor vehicle;

and if the second sales amount is smaller than the first sales amount and the second sales amount is smaller than the first sales amount, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Further, before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, the method further includes:

and if the first sales amount is larger than a first preset amount, performing subsequent steps of determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

acquiring each second motor vehicle sales invoice information which does not contain a tax price and is larger than a second price and not larger than a first price in each motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information;

for each second motor vehicle sales invoice information, determining information of both purchasing and selling parties in the second motor vehicle sales invoice information, and acquiring value-added tax special invoices and common invoices, wherein the value-added tax special invoices and the common invoices comprise information of both purchasing and selling parties, and the tax information corresponding to the enterprise identified by the enterprise identification information; determining the sum of the third sales amount in the second motor vehicle sales invoice information, the fourth sales amount in the special value-added tax invoice and the fifth sales amount in the common invoice, and judging whether the sum is greater than the first price or not;

and if so, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

determining the second motor vehicle sales invoice information as target second motor vehicle sales invoice information;

determining each target third sales amount in each target second vehicle sales invoice information;

and if the sum of the third sales amount of each target is greater than a second preset amount, performing subsequent steps of determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

for each second motor vehicle sales invoice information, determining motor vehicle identification information in the second motor vehicle sales invoice information, and acquiring motor vehicle purchase tax completion certificates, wherein the tax payment certificates comprise the motor vehicle identification information, and the tax payment certificates correspond to enterprises identified by the enterprise identification information; and determining a difference value between the tax completion price in the motor vehicle purchase tax completion voucher and the third sales amount in the second motor vehicle sales invoice information, and if the difference value is greater than 0, determining that the enterprise identified by the enterprise identification information is a risk enterprise.

and if the sum of the third sales amount of each target is greater than a third preset amount, performing subsequent steps of determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Accordingly, an embodiment of the present invention provides an inauguration enterprise determination apparatus, where the apparatus includes:

the acquiring module is used for acquiring each tax type identification information and each motor vehicle sales invoice information in the tax payment information in a set time period;

and the determining module is used for identifying enterprise identification information in the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, and if the enterprise identification information does not exist in the tax identification information, determining the enterprise identified by the enterprise identification information as an inauguration enterprise.

Further, the obtaining module is further configured to obtain, if the enterprise identification information exists in the tax type approval information, each first motor vehicle sales invoice information that does not include a tax price that is greater than the first price in each motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information, and each super luxury motor vehicle consumption tax payment declaration information in the corresponding tax payment information;

the determining module is further used for determining a first sales quantity and a first sales amount of the motor vehicles according to the sales invoice information of each first motor vehicle, and determining a second sales quantity and a second sales amount of the motor vehicles according to the consumption tax and tax declaration information of each super luxury motor vehicle; and if the second sales amount is smaller than the first sales amount and the second sales amount is smaller than the first sales amount, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Further, the determining module is further configured to, before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, perform a subsequent step of determining that the enterprise identified by the enterprise identification information is an inauguration enterprise if the first sales amount is greater than a first preset amount.

Further, the obtaining module is further configured to obtain, if the enterprise identification information exists in the tax identification information, each second motor vehicle sales invoice information that does not include a tax price that is greater than a second price and is not greater than the first price in each motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information;

the determining module is further configured to determine, for each second motor vehicle sales invoice information, information of both purchasing and selling parties in the second motor vehicle sales invoice information, and obtain value-added tax special invoices and common invoices, which include the information of both purchasing and selling parties, in tax payment information corresponding to the enterprise identified by the enterprise identification information; determining the sum of the third sales amount in the second motor vehicle sales invoice information, the fourth sales amount in the special value-added tax invoice and the fifth sales amount in the common invoice, and judging whether the sum is greater than the first price or not; and if so, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Further, the determining module is further configured to determine the second motor vehicle sales invoice information as target second motor vehicle sales invoice information before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise; determining each target third sales amount in each target second vehicle sales invoice information; and if the sum of the third sales amount of each target is greater than a second preset amount, performing subsequent steps of determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

the determining module is further configured to determine, for each second motor vehicle sales invoice information, motor vehicle identification information in the second motor vehicle sales invoice information, and obtain a motor vehicle purchase tax completion certificate, in which tax payment information corresponding to an enterprise identified by the enterprise identification information includes the motor vehicle identification information; and determining a difference value between the tax completion price in the motor vehicle purchase tax completion voucher and the third sales amount in the second motor vehicle sales invoice information, and if the difference value is greater than 0, determining that the enterprise identified by the enterprise identification information is a risk enterprise.

Further, the determining module is further configured to determine the second motor vehicle sales invoice information as target second motor vehicle sales invoice information before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise; determining each target third sales amount in each target second vehicle sales invoice information; and if the sum of the third sales amount of each target is greater than a third preset amount, performing subsequent steps of determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Accordingly, an embodiment of the present invention provides an electronic device, which includes a processor and a memory, where the memory is used to store program instructions, and the processor is used to implement the steps of any one of the above-mentioned inauguration enterprise determination methods when executing a computer program stored in the memory.

Accordingly, an embodiment of the present invention provides a computer-readable storage medium, which stores a computer program, and the computer program, when executed by a processor, implements the steps of any one of the above-mentioned inauguration enterprise determination methods.

The embodiment of the invention provides a method, a device, equipment and a medium for determining a risk enterprise, wherein each tax type identification information and each motor vehicle sales invoice information in tax payment information in a set time period are obtained in the method; and identifying enterprise identification information in the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, if the enterprise identification information does not exist in the tax identification information, indicating that the enterprise identified by the enterprise identification information does not carry out tax identification, and having high possibility of escaping super luxury motor vehicle consumption tax, so that the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise.

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 exercise.

Fig. 1 is a schematic process diagram of an inauguration enterprise determination method according to an embodiment of the present invention;

fig. 2 is a schematic process diagram of a complete risk enterprise determination method according to an embodiment of the present invention;

fig. 3 is a schematic structural diagram of an inauguration enterprise determination apparatus according to an embodiment of the present invention;

fig. 4 is a schematic structural diagram of an electronic device according to an embodiment of the present invention.

Detailed Description

In order to make the objects, technical solutions and advantages of the present invention clearer, the present invention will be described in further detail with reference to the accompanying drawings, and it is apparent that the described embodiments are only a part of the embodiments of the present invention, 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.

In order to determine an inauguration enterprise evading the consumption tax of the super luxury motor vehicle, the embodiment of the invention provides an inauguration enterprise determination method, device, equipment and medium.

Example 1:

fig. 1 is a schematic process diagram of an inauguration enterprise determination method according to an embodiment of the present invention, where the process includes the following steps:

s101: and acquiring each tax type identification information and each motor vehicle sales invoice information in the tax payment information within a set time period.

The method for determining the risk enterprise is applied to electronic equipment, wherein the electronic equipment can be intelligent terminal equipment such as an intelligent mobile phone, a tablet personal computer and a PC; the present invention may also be a device such as a local server and a cloud server, and the specific embodiment of the present invention is not limited thereto.

In order to determine the risk enterprises which evade the luxurious motor vehicle consumption tax, the electronic equipment acquires each tax type identification information and each motor vehicle sales invoice information in the tax payment information.

The tax payment information refers to information related to enterprise tax payment, and comprises taxpayer information, tax type identification information and the like, wherein the taxpayer information comprises information of registered taxpayer information, registered taxpayer information extension, registered taxpayer qualification and the like, and the registered taxpayer information refers to basic information of tax payment enterprises or tax payment individuals, and comprises names, tax numbers and the like; the registered taxpayer information extension refers to detailed information of tax enterprises or taxpayers, including addresses, contact ways and the like; the register taxpayer qualification refers to the state information of the taxpayer qualification status of the taxpayer enterprise or the taxpayer, including logout, normal and the like.

The tax type identification information refers to enterprise identification information, industry, operation range, tax action and the like which are declared when taxpayers or tax enterprises handle tax registration and deduct tax payment registration; the motor vehicle sales invoice information refers to invoice information issued by a motor vehicle sales enterprise after selling motor vehicles to a purchasing enterprise or an individual person, and comprises motor vehicle identification information, motor vehicle sales amount and other information.

The electronic device determines the inauguration enterprises according to a set time period, so that when determining the inauguration enterprises, the electronic device acquires each tax type identification information and each motor vehicle sales invoice information in the tax payment information generated in the current set time period according to the current set time period, wherein the set time period may be one month, one quarter, or one year, preferably, in the embodiment of the invention, the set time period is one month.

Specifically, the electronic device may obtain each tax type identification information in the tax payment information in a set time period from a tax administration system's tax payment three-phase library, and obtain each motor vehicle sales invoice information from an electronic ledger.

S102: and identifying enterprise identification information in the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, and if the enterprise identification information does not exist in the tax identification information, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

And the electronic equipment identifies the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, and determines the enterprise identification information of the motor vehicle sales invoice information. The enterprise identification information may be an enterprise name, an enterprise tax number, or an enterprise contact information that can uniquely identify the enterprise.

When determining whether the enterprise is an enterprise evading the consumption tax of the super luxury motor vehicle, because the super luxury motor vehicle in the national regulation is defined as a passenger vehicle and a medium and light commercial passenger vehicle with the sales price of 130 ten thousand yuan or more, wherein the sales price does not contain the tax fund, the sales invoice information of the motor vehicle can be the sales invoice information of the motor vehicle without the tax price in a set price range, wherein the set price range can be more than 130 ten thousand yuan, and because the enterprise depresses the sales price in some way to evade the consumption tax, the set price range can also be more than 100 ten thousand yuan.

The enterprise identification information of all enterprises which are subject to tax identification exists in the tax identification information acquired by the electronic equipment, whether the enterprise identified by the enterprise identification information in the motor vehicle sales invoice information is subject to tax identification is determined for determining, whether the enterprise identification information in the motor vehicle sales invoice information exists in the acquired tax identification information is judged by the electronic equipment, and if the enterprise identification information in the motor vehicle sales invoice information does not exist in the acquired tax identification information, the enterprise identified by the enterprise identification information in the motor vehicle sales invoice information is determined to be an inauguration enterprise, and the inauguration enterprise is a tax identification inauguration enterprise.

In the embodiment of the invention, each tax type identification information and each motor vehicle sales invoice information in the tax payment information in a set time period are acquired; and identifying enterprise identification information in the motor vehicle sales invoice information aiming at each motor vehicle sales invoice information, if the enterprise identification information does not exist in the acquired tax identification information, indicating that the enterprise identified by the enterprise identification information does not carry out tax identification, and having high possibility of escaping super luxury motor vehicle consumption tax, so that the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise.

Example 2:

in order to determine an inauguration enterprise, on the basis of the above embodiment, in an embodiment of the present invention, if the enterprise identification information exists in the tax type identification information, the method further includes:

When the electronic equipment determines that the enterprise identification information exists in the tax type identification information, the enterprise identified by the enterprise identification information is determined to be an enterprise identified by the tax type, but the enterprise identification information still can evade super luxury motor vehicle consumption tax by reducing declaration consumption tax, so that the electronic equipment acquires each motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information, and screens each first motor vehicle sales invoice information which does not contain the tax price larger than the first price from each motor vehicle sales invoice information.

The tax free price is that the sale price of the motor vehicle does not contain tax fund, and the sale price of the super luxury motor vehicle in the national regulation is defined as a passenger car and a medium and light commercial passenger car with the sale price of 130 ten thousand yuan or more, wherein the sale price does not contain the tax fund, so the first price is 130 ten thousand yuan which is preset in the embodiment of the invention.

The electronic equipment determines the tax payment declaration information of each super luxury motor vehicle consumption tax in the tax payment information corresponding to the enterprise identified by the enterprise identification information, wherein the tax payment declaration information of the super luxury motor vehicle consumption tax is as follows: the name of the tax-responsible consumer product in the tax-consuming and tax-declaring information of other tax-responsible consumer products is the tax-consuming and tax-declaring information of the super luxury motor vehicle.

In order to determine whether the enterprise identified by the enterprise identification information reports less consumption taxes, the number of the motor vehicles sold in the sales invoice information of each first motor vehicle is determined according to the sales invoice information of each first motor vehicle corresponding to the enterprise identified by the enterprise identification information, and the first sales number of the motor vehicles is determined; since the sales amount of each vehicle is not necessarily the same, the electronic device determines a total first sales amount of the sold vehicles based on the amount of the sold vehicles in each first vehicle sales invoice information.

Determining a total second sales quantity and a total second sales amount of the motor vehicles on which the consumption taxes are declared according to the consumption tax declaration information of each super luxury motor vehicle; if the second sales quantity of the motor vehicles which declare the consumption taxes is smaller than the first sales quantity, the enterprise which is identified by the enterprise identification information has a high possibility of declaring the consumption taxes of some sold motor vehicles; if the second sales amount of the motor vehicles which declare the consumption taxes is smaller than the first sales amount, the enterprise which is identified by the enterprise identification information is also proved to have a high possibility of declaring the consumption taxes of some sold motor vehicles; if the second sales quantity of the motor vehicles which have declared the consumption taxes is not less than the first sales quantity, the enterprise marked by the enterprise identification information completely declares the consumption taxes of the sold motor vehicles; and if the second sales amount of the motor vehicle which reports the consumption tax is not less than the first sales amount of the motor vehicle which is actually sold, the enterprise identified by the enterprise identification information completely reports the consumption tax of the sold motor vehicle.

And comparing the second sales amount with the first sales amount, and if the second sales amount is smaller than the first sales amount and the second sales amount is smaller than the first sales amount, indicating that the enterprise identified by the enterprise identification information reports less consumption taxes of some sold motor vehicles, so that the enterprise identified by the enterprise identification information is determined to be a risk enterprise, wherein the risk enterprise identified by the enterprise identification information is an abnormal risk reporting enterprise.

In order to determine the inauguration enterprise more accurately, in an embodiment of the present invention, before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, the method further includes:

In order to more accurately determine whether the enterprise identified by the enterprise identification information is an inauguration enterprise, the enterprise identified by the enterprise identification information can also determine a total first sales amount of motor vehicles actually sold by the enterprise, the first sales amount is determined as a total evasion amount within the set time period, and if the first sales amount is determined to be greater than a first preset amount, the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise.

The first preset amount is preset, if the accuracy of determining the inauguration enterprises is expected to be improved, the first preset amount can be set to be larger, and if the possibility of missing the inauguration enterprises is expected to be reduced, the first preset amount can be set to be smaller.

Example 3:

in order to determine an inauguration enterprise, on the basis of the foregoing embodiments, in an embodiment of the present invention, if the enterprise identification information exists in the tax type approval information, the method further includes:

When the electronic equipment determines that the enterprise identification information exists in the tax type identification information, the enterprise identified by the enterprise identification information is determined to be an enterprise subjected to tax type identification, but the enterprise still can evade the super luxury motor vehicle consumption tax by splitting the actual sale price of the motor vehicle into a vehicle purchase price and a decoration price and respectively issuing a motor vehicle sale invoice and a value-added tax special invoice and a common invoice. Therefore, after obtaining each motor vehicle sales invoice information within the set time period corresponding to the enterprise identified by the enterprise identification information, each second motor vehicle sales invoice information with a non-tax price larger than the second price and not larger than the first price can be screened from each motor vehicle sales invoice information.

The second price is preset, and the second price can be any price smaller than the first price, preferably, in the embodiment of the present invention, the second price is 100 ten thousand yuan.

In order to determine the actual sales price of the motor vehicles, the electronic device may further determine the purchase price of the motor vehicles, determine, for each second motor vehicle sales invoice information, a third sales amount in the second motor vehicle sales invoice information, determine the third sales amount as the purchase price of the motor vehicles, and in order to determine the decorative price of the motor vehicles in the second motor vehicle sales invoice information, the electronic device may further determine the information of both the purchase price and the sale price of the motor vehicles in the second motor vehicle sales invoice information.

According to the information of both purchasing and selling parties, determining a value-added tax special invoice and a common invoice which comprise the information of both purchasing and selling parties in tax payment information corresponding to an enterprise identified by the enterprise identification information, determining a fourth sales amount in the value-added tax special invoice and a fifth sales amount in the common invoice which comprise the information of both purchasing and selling parties by the electronic equipment, and determining the decorative price of the motor vehicle in the second motor vehicle sales invoice information according to the fourth sales amount and the fifth sales amount.

Determining the sum of the third sale amount, the fourth sale amount and the fifth sale amount, and determining the sum as the actual sale price of the motor vehicle; judging whether the motor vehicle in the second motor vehicle sales invoice information is a super luxury motor vehicle or not according to the actual sales price, and if the sum is determined to be larger than the first price, determining that the motor vehicle is the super luxury motor vehicle; if the sum is not greater than the first price, then the vehicle is determined not to be a luxury vehicle.

Therefore, when the electronic equipment determines that the sum is greater than the first price, the motor vehicle in the second motor vehicle sales invoice information is determined to be a super luxury motor vehicle, the enterprise identified by the enterprise identification information escapes from consumption tax in a mode of splitting the actual sales price of the motor vehicle into a vehicle purchasing price and a decoration price, and therefore the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise, and the inauguration enterprise is a respectively invoicing inauguration enterprise.

In order to determine the inauguration enterprise more accurately, when the electronic device determines that the sum is greater than the first price, in an embodiment of the present invention, before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, the method further includes:

In order to more accurately determine whether the enterprise identified by the enterprise identification information is an inauguration enterprise, for the enterprise identified by the enterprise identification information, if the actual selling price of the motor vehicle sold by the enterprise is greater than the first price, the enterprise is determined to be an inauguration enterprise, and the method for determining the respectively invoicing inauguration enterprises is lower in accuracy.

The electronic device may further determine the second motor vehicle sales invoice information as target second motor vehicle sales invoice information before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, where the target second motor vehicle sales invoice information is sales invoice information of motor vehicles whose actual sales price is greater than the first price.

And determining each target third sales amount included in the target second motor vehicle sales invoice information according to the target second motor vehicle sales invoice information, determining the sum of the target third sales amounts as the total tax evasion amount, and determining the enterprise identified by the enterprise identification information as an inauguration enterprise if the sum is greater than a second preset amount.

The second preset amount is preset, if it is desired to improve the accuracy of inauguration enterprise determination, the second preset amount can be set to be larger, and if it is desired to reduce the possibility of missing inauguration enterprises, the second preset amount can be set to be smaller.

Example 4:

When the electronic equipment determines that the enterprise identification information exists in the tax type identification information, the enterprise identified by the enterprise identification information is determined to be an enterprise identified by the tax type, but the enterprise identification information still can escape from super luxury motor vehicle consumption tax by suppressing the motor vehicle sales price, so that the electronic equipment acquires each motor vehicle sales invoice information of a set time period corresponding to the enterprise identified by the enterprise identification information, and screens each second motor vehicle sales invoice information which does not contain the tax price and is greater than a second price and not greater than a first price from each motor vehicle sales invoice information.

In order to determine whether the sale price of the motor vehicle is too low, the electronic device determines a third sale amount in the second motor vehicle sale invoice information aiming at each second motor vehicle sale invoice information, and according to the second motor vehicle sale invoice information, the electronic device can also output the vehicle identification information of the motor vehicle in the second motor vehicle sale invoice information.

The vehicle identification information of the motor vehicle is information for uniquely identifying the motor vehicle, and the vehicle identification information may be a factory number of the motor vehicle or information for uniquely identifying the vehicle such as a frame number of the motor vehicle. Specifically, the embodiment of the present invention is not limited to this.

According to the vehicle identification information, determining a motor vehicle purchase tax completion certificate comprising the vehicle identification information in tax payment information corresponding to an enterprise identified by the enterprise identification information, and determining a tax completion price in the motor vehicle purchase tax completion certificate according to the motor vehicle purchase tax completion certificate, wherein the tax completion price represents a normal sale price of the motor vehicle.

Determining a difference between the tax closing price and the third sales amount; judging whether the sale price of the motor vehicle in the second motor vehicle sale invoice information is pressed down or not according to the difference value, and if the difference value is larger than 0, determining that the sale price of the motor vehicle is pressed down, wherein the motor vehicle is a super luxury motor vehicle; if the difference is equal to 0, it is determined that the sales price of the vehicle is not held down, and the vehicle is not an ultra luxury vehicle.

When the difference is determined to be greater than 0, the motor vehicle in the second motor vehicle sales invoice information can be determined to be a super luxury motor vehicle, and the enterprise identified by the enterprise identification information escapes from consumption tax by reducing the sales price of the motor vehicle, so that the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise, and the inauguration enterprise is an inauguration enterprise with too low vehicle price.

In order to determine the inauguration enterprise more accurately, when the electronic device determines that the difference is greater than 0, in an embodiment of the present invention, before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, the method further includes:

In order to more accurately determine whether the enterprise identified by the enterprise identification information is an inauguration enterprise, for the enterprise identified by the enterprise identification information, if the sales price of the motor vehicle sold by the enterprise is pressed down once, the enterprise is determined to be an inauguration enterprise, and the method for determining the inauguration enterprise with the undercarriage price has lower accuracy.

The electronic device may further determine the second motor vehicle sales invoice information as target second motor vehicle sales invoice information before determining that the enterprise identified by the enterprise identification information is an inauguration enterprise, the target second motor vehicle sales invoice information being sales invoice information of motor vehicles whose sales prices are pressed.

And determining each target third sales amount included in the target second motor vehicle sales invoice information according to the target second motor vehicle sales invoice information, determining the sum of the target third sales amounts as the total tax evasion amount, and determining the enterprise identified by the enterprise identification information as an inauguration enterprise if the sum is greater than a third preset amount.

The third preset amount is preset, if it is desired to improve the accuracy of inauguration enterprise determination, the third preset amount may be set to be larger, and if it is desired to reduce the possibility of missing inauguration enterprises, the third preset amount may be set to be smaller.

Example 5:

fig. 2 is a schematic process diagram of a complete inauguration enterprise determination method according to an embodiment of the present invention, where the process includes the following steps:

s201: each tax type identification information and each motor vehicle sales invoice information in tax payment information for one month stored in a distributed database (HIVE) are obtained.

The tax payment information in the HIVE is obtained from a relational database (oracle) of a gold tax three-phase library in advance by adopting an open source tool (sqoop) and is stored in the HIVE, and the invoice information in the HIVE is also obtained from an electronic ledger in advance by adopting the sqoop and is stored in the HIVE.

S202: aiming at each motor vehicle sales invoice information, identifying enterprise identification information in the motor vehicle sales invoice information, and judging whether the enterprise identification information exists in the tax identification information or not; if not, the process proceeds to S203, and if yes, the process proceeds to S204, S207, and S212 in sequence, and the enterprise identified by the enterprise identification information is determined to be an inauguration enterprise when the enterprise identified by the enterprise identification information is detected to be inauguration enterprise in any step.

S203: if the enterprise identification information does not exist in the tax identification information, determining that the enterprise identified by the enterprise identification information is a tax identification risk enterprise.

S204: if the enterprise identification information exists in the tax type identification information, acquiring each first motor vehicle sales invoice information which does not contain tax price larger than 130 ten thousand yuan in each motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information and each super luxury motor vehicle consumption tax payment declaration information in the corresponding tax payment information.

S205: determining a total first sales quantity and a total first sales amount of the motor vehicles according to the sales invoice information of each first motor vehicle, and determining a total second sales quantity and a total second sales amount of the motor vehicles according to the consumption tax and tax declaration information of each super luxury motor vehicle;

s206: and if the first sales amount is determined to be larger than the first preset amount after the second sales amount is determined to be smaller than the first sales amount and the second sales amount is determined to be smaller than the first sales amount, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

S207: if the enterprise identification information exists in the tax type identification information, acquiring every second motor vehicle sales invoice information of which the tax price is more than 100 ten thousand yuan and not more than 130 ten thousand yuan in every motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information.

S208: for each second motor vehicle sales invoice information, determining information of both purchasing and selling parties in the second motor vehicle sales invoice information, and acquiring value-added tax special invoices and common invoices, wherein the value-added tax special invoices and the common invoices comprise information of both purchasing and selling parties, and the tax information corresponding to the enterprise identified by the enterprise identification information; and determining the sum of the third selling amount in the second motor vehicle sales invoice information, the fourth selling amount in the value-added tax special invoice and the fifth selling amount in the common invoice.

S209: and if the sum is greater than 130 ten thousand yuan, determining the second motor vehicle sales invoice information as the target second motor vehicle sales invoice information.

S210: each target third sales amount in each target second vehicle sales invoice information is determined.

S211: and if the sum of the target third sales money is larger than the second preset money, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

S212: if the enterprise identification information exists in the tax type identification information, acquiring every second motor vehicle sales invoice information of which the tax price is more than 100 ten thousand yuan and not more than 130 ten thousand yuan in every motor vehicle sales invoice information corresponding to the enterprise identified by the enterprise identification information.

S213: determining frame number information in the second motor vehicle sales invoice information aiming at each second motor vehicle sales invoice information, and acquiring motor vehicle purchase tax completion certificates, wherein the tax payment certificates comprise the frame number information, and the tax payment certificates correspond to enterprises identified by the enterprise identification information; and determining the difference value between the tax closing price in the motor vehicle purchase tax closing certificate and the third sales amount in the second motor vehicle sales invoice information.

S214: and if the difference value is greater than 0, determining the second motor vehicle sales invoice information as target second motor vehicle sales invoice information.

S215: each target third sales amount in each target second vehicle sales invoice information is determined.

S216: and if the sum of the target third sales amount is greater than a third preset amount, determining that the enterprise identified by the enterprise identification information is an inauguration enterprise.

Example 6:

on the basis of the foregoing embodiments, fig. 3 is a schematic structural diagram of an inauguration enterprise determining apparatus according to an embodiment of the present invention, where the apparatus includes:

the acquiring module 301 is used for acquiring each tax type identification information and each motor vehicle sales invoice information in tax payment information within a set time period;

the determining module 302 is configured to identify, for each piece of motor vehicle sales invoice information, enterprise identification information in the piece of motor vehicle sales invoice information, and if the enterprise identification information does not exist in the tax identification information, determine that an enterprise identified by the enterprise identification information is an inauguration enterprise.

Example 7:

fig. 4 is a schematic structural diagram of an electronic device according to an embodiment of the present invention, and on the basis of the foregoing embodiments, an electronic device according to an embodiment of the present invention is further provided, where the electronic device includes a processor 401, a communication interface 402, a memory 403, and a communication bus 404, where the processor 401, the communication interface 402, and the memory 403 complete mutual communication through the communication bus 404;

the memory 403 has stored therein a computer program which, when executed by the processor 401, causes the processor 401 to perform the steps of:

Further, the processor 401 is further configured to, if the enterprise identification information exists in the tax type identification information, the method further includes:

Further, before the processor 401 is further configured to determine that the enterprise identified by the enterprise identification information is an inauguration enterprise, the method further includes:

The communication bus mentioned in the electronic device may be a Peripheral Component Interconnect (PCI) bus, an Extended Industry Standard Architecture (EISA) bus, or the like. The communication bus may be divided into an address bus, a data bus, a control bus, etc. For ease of illustration, only one thick line is shown, but this does not mean that there is only one bus or one type of bus.

The communication interface 402 is used for communication between the above-described electronic apparatus and other apparatuses.

The Memory may include a Random Access Memory (RAM) or a Non-Volatile Memory (NVM), such as at least one disk Memory. Alternatively, the memory may be at least one memory device located remotely from the processor.

The Processor may be a general-purpose Processor, including a central processing unit, a Network Processor (NP), and the like; but may also be a Digital instruction processor (DSP), an application specific integrated circuit, a field programmable gate array or other programmable logic device, discrete gate or transistor logic, discrete hardware components, or the like.

Example 8:

on the basis of the foregoing embodiments, an embodiment of the present invention further provides a computer-readable storage medium, which stores a computer program, where the computer program is executed by a processor to perform the following steps:

As will be appreciated by one skilled in the art, embodiments of the present application may be provided as a method, system, or computer program product. Accordingly, the present application may take the form of an entirely hardware embodiment, an entirely software embodiment or an embodiment combining software and hardware aspects. Furthermore, the present application may take the form of a computer program product embodied on one or more computer-usable storage media (including, but not limited to, disk storage, CD-ROM, optical storage, and the like) having computer-usable program code embodied therein.

The present application is described with reference to flowchart illustrations and/or block diagrams of methods, apparatus (systems), and computer program products according to the application. It will be understood that each flow and/or block of the flow diagrams and/or block diagrams, and combinations of flows and/or blocks in the flow diagrams and/or block diagrams, can be implemented by computer program instructions. These computer program instructions may be provided to a processor of a general purpose computer, special purpose computer, embedded processor, or other programmable data processing apparatus to produce a machine, such that the instructions, which execute via the processor of the computer or other programmable data processing apparatus, create means for implementing the functions specified in the flowchart flow or flows and/or block diagram block or blocks.

These computer program instructions may also be stored in a computer-readable memory that can direct a computer or other programmable data processing apparatus to function in a particular manner, such that the instructions stored in the computer-readable memory produce an article of manufacture including instruction means which implement the function specified in the flowchart flow or flows and/or block diagram block or blocks.

These computer program instructions may also be loaded onto a computer or other programmable data processing apparatus to cause a series of operational steps to be performed on the computer or other programmable apparatus to produce a computer implemented process such that the instructions which execute on the computer or other programmable apparatus provide steps for implementing the functions specified in the flowchart flow or flows and/or block diagram block or blocks.

It will be apparent to those skilled in the art that various changes and modifications may be made in the present application without departing from the spirit and scope of the application. Thus, if such modifications and variations of the present application fall within the scope of the claims of the present application and their equivalents, the present application is intended to include such modifications and variations as well.

Claims

1. A method for determining an inauguration enterprise, the method comprising:

2. The method of claim 1, wherein if the enterprise identification information is present in the tax type identification information, the method further comprises:

3. The method of claim 2, wherein before determining that the business identified by the business identification information is an inauguration business, the method further comprises:

4. The method of claim 1, wherein if the enterprise identification information is present in the tax type identification information, the method further comprises:

5. The method of claim 4, wherein before determining that the business identified by the business identification information is an inauguration business, the method further comprises:

6. The method of claim 1, wherein if the enterprise identification information is present in the tax type identification information, the method further comprises:

7. The method of claim 6, wherein before determining that the business identified by the business identification information is an inauguration business, the method further comprises:

8. An apparatus for determining inauguration enterprises, characterized in that the apparatus comprises:

9. An electronic device, characterized in that the electronic device comprises a processor and a memory, the memory being adapted to store program instructions, the processor being adapted to carry out the steps of the inauguration enterprise determination method according to any of claims 1 to 7, when executing a computer program stored in the memory.

10. A computer-readable storage medium, characterized in that it stores a computer program which, when being executed by a processor, carries out the steps of the method for inauguration enterprise determination according to any of the claims 1 to 7.