CN113034255B - Value-added tax collection selling method and device based on business flow - Google Patents
Value-added tax collection selling method and device based on business flow Download PDFInfo
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- CN113034255B CN113034255B CN202110361199.0A CN202110361199A CN113034255B CN 113034255 B CN113034255 B CN 113034255B CN 202110361199 A CN202110361199 A CN 202110361199A CN 113034255 B CN113034255 B CN 113034255B
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Abstract
The invention discloses a value-added tax combination selling and collecting method and device based on business flow, wherein the method comprises the following steps: value-added tax pretreatment: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table; performing value-added tax processing based on value-added tax preprocessing; and (5) integrating and selling the processed value-added tax. By the method and the device, the efficiency of value-added tax processing in the accounting engine of the general ledger system is improved, the coupling and the complexity of the accounting engine are reduced, and the value-added tax processing is efficiently performed; the situation of virtual addition of the entry and the data volume of value-added tax processing are reduced, and the flexible configuration of the value-added tax preprocessing service data is realized.
Description
Technical Field
The invention belongs to the field of value-added tax, and particularly relates to a value-added tax junction selling and converging method and device based on business flow.
Background
The general ledger system is one of very important and complex systems of banks, and strips business general ledger related content from a bank core system, so that the core system is focused on foreground refinement services, and accounting related work is completely independent and is responsible for processing by the general ledger system.
After business transaction data of the peripheral system is accessed to the general ledger system, accounting processing is carried out through the accounting engine, the general ledger system can carry out a series of operations such as comparison, processing, statistics, analysis and the like on accounting running water processed by the accounting engine, the accounting running water is converted into accounting information of an accounting account, the accounting information is registered in the general ledger accounting book, and report data and financial data meeting the bank requirements are generated.
Along with the continuous development of financial scenes and IT technologies, facing the continuous change of current accounting rules, tax systems and finance derived products (such as loan-based property securities), the general ledger system can perform unified adjustment based on new rules and value-added tax on accounting information sent from business systems such as cores, credit, finance and the like, and the general ledger system does not need to be respectively modified in each business system and has become the consensus in the current general ledger system of bank construction, so that the general ledger system has two advantages based on the following: on one hand, the time and cost for respectively reforming each system can be saved, and on the other hand, the continuous adjustment of accounting rules and tax laws can be more rapidly dealt with.
The 2016-year banking system has advanced tax rates to begin gradually charging all profit subjects of the bank a fee, called value added tax, at the national regulation tax rate. The related processing of value added tax has been the focus and difficulty in ledger systems.
The general ledger system directly traverses the service flowing water sent by the peripheral system, carries out value-added tax processing on the service flowing water according to the service scene fixedly drawn in the code, and then uniformly carries out value-added tax combination and collection processing, and the prior solution has the following defects:
1) Because the general ledger system is externally connected with other application systems, the processing modes of the value-added tax are different, so that the accounting processing modes are changeable; lack of a unified processing scheme;
2) The condition of collecting the value-added tax by the accounting engine is complex, and a value-added tax collection scheme for configuring a complex scene is lacked;
3) The accounting engine cannot flexibly cope with the conditions of different system value-added tax, needs additional development, consumes long development time and has high cost;
4) The accounting engine can not judge whether the business flow needs to carry out the value-added tax processing, so that the accounting engine has long time consumption and low efficiency when carrying out the value-added tax processing.
Based on the above situation, how to design a configurable value-added tax processing method to improve the efficiency of the accounting engine of the general ledger system, improve the innovation capability of banking business, and truly realize flexible and efficient processing of value-added tax becomes a great difficulty of the current bank accounting department.
Disclosure of Invention
Aiming at the technical problems in the related art, the invention provides a value-added tax collection selling method and device based on business flow, which can overcome the defects in the prior art.
In order to achieve the technical purpose, the technical scheme of the invention is realized as follows:
a value-added tax collection selling method based on business flow, the method includes:
value-added tax pretreatment: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table;
performing value-added tax processing based on value-added tax preprocessing;
and (5) integrating and selling the processed value-added tax.
Furthermore, before the value-added tax preprocessing is performed on the screening business flow, value-added tax parameters are set.
Further, the value-added tax parameters include: value-added tax rate definition, value-added tax processing range definition, value-added tax no-processing rule definition, value-added tax generation rule definition and value-added tax collection parameter definition.
Further, the screening the service flowing water, registering the screened service flowing water into a tax-related entry preprocessing table, includes:
carrying out first screening on service flowing water on a peripheral system;
performing secondary screening on the service flowing water after the primary screening according to the value-added tax non-processing rule;
registering the service running water after the second screening into a tax-related entry preprocessing table.
Further, the value-added tax preprocessing based on the value-added tax preprocessing comprises the following steps:
acquiring a value-added tax processing rule from a value-added tax processing rule table;
traversing the business flow registered in the tax-related entry preprocessing table one by one, matching value-added tax processing rules according to the condition information in the preprocessing data, performing value-added tax processing to generate a value-added tax entry, registering the value-added tax entry in the accounting flow water meter, and updating the billing information of the tax payer.
Further, the collecting the processed value-added tax includes:
acquiring tax-increasing tax exchange damage and benefit parameters;
judging whether to combine the selling and collecting date according to the value-added tax combining and collecting parameters;
obtaining a foreign currency general account to be processed according to a value-added tax subject defined in a value-added tax rule definition table, circularly traversing a foreign currency general account list, obtaining a junction amount corresponding to a middle exchange rate calculation target currency of a junction processing date, registering to a value-added tax junction sale transparency register, generating a related accounting entry, and updating a last day and a next day of the junction processing date in a value-added tax junction damage benefit parameter definition table.
Further, the generating the relevant accounting entry includes:
foreign currency entry counteracting the value added tax;
foreign currency entry in the middle of value-added tax collection sales;
and according to the serial numbers of the foreign currency entries, the value-added tax is combined with the intermediate subject entries of the sales collection.
On the other hand, the invention provides a value-added tax junction selling and converging device based on business flow, which comprises the following components:
the preprocessing unit is used for value-added tax preprocessing: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table;
the processing unit is used for carrying out value-added tax processing based on value-added tax preprocessing;
and the sales collection unit is used for collecting the processed value-added tax.
Further, the processing unit includes:
acquiring a value-added tax processing rule from a value-added tax processing rule table;
traversing the business flow registered in the tax-related entry preprocessing table one by one, matching value-added tax processing rules according to the condition information in the preprocessing data, performing value-added tax processing to generate a value-added tax entry, registering the value-added tax entry in the accounting flow water meter, and updating the billing information of the tax payer.
Further, the junction selling sink unit includes:
acquiring tax-increasing tax exchange damage and benefit parameters;
judging whether to combine the selling and collecting date according to the value-added tax combining and collecting parameters;
obtaining a foreign currency general account to be processed according to a value-added tax subject defined in a value-added tax rule definition table, circularly traversing a foreign currency general account list, obtaining a junction amount corresponding to a middle exchange rate calculation target currency of a junction processing date, registering to a value-added tax junction sale transparency register, generating a related accounting entry, and updating a last day and a next day of the junction processing date in a value-added tax junction damage benefit parameter definition table.
The invention has the beneficial effects that: by the method and the device, the efficiency of value-added tax processing in the accounting engine of the general ledger system is improved, the coupling and the complexity of the accounting engine are reduced, and the value-added tax processing is efficiently performed; the situation of virtual addition of the entry and the data volume of value-added tax processing are reduced, and the flexible configuration of the value-added tax preprocessing service data is realized.
Drawings
In order to more clearly illustrate the embodiments of the present invention or the technical solutions of the prior art, the following description will briefly explain the drawings used in the embodiments or the description of the prior art, and it is obvious that the drawings in the following description are some embodiments of the present invention, and other drawings can be obtained according to these drawings without inventive effort for a person skilled in the art.
FIG. 1 shows a flow diagram of a value added tax tie-up method based on business process flows according to an embodiment of the invention;
FIG. 2 illustrates a block flow diagram of value-added tax pre-processing according to an embodiment of the invention;
FIG. 3 illustrates a block flow diagram of value added tax processing according to an embodiment of the invention;
FIG. 4 illustrates a block flow diagram of a value added tax collection according to an embodiment of the present invention;
fig. 5 shows a schematic structural diagram of a value added tax collection device based on business flow according to an embodiment of the invention.
Detailed Description
For the purpose of making the objects, technical solutions and advantages of the embodiments of the present invention more apparent, the technical solutions of the embodiments of the present invention will be clearly and completely described below with reference to the accompanying drawings in the embodiments of the present invention, and it is apparent that the described embodiments are some embodiments of the present invention, but not all embodiments of the present invention. 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.
As shown in fig. 1, a value-added tax collection method based on service flow, the method comprises the following steps:
value-added tax pretreatment: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table;
performing value-added tax processing based on value-added tax preprocessing;
and (5) integrating and selling the processed value-added tax.
In some embodiments of the present invention, the value-added tax parameter is set before the value-added tax preprocessing is performed on the screening service flowing water.
In some embodiments of the invention, the value added tax parameters include: value-added tax rate definition, value-added tax processing range definition, value-added tax no-processing rule definition, value-added tax generation rule definition and value-added tax collection parameter definition.
In some embodiments of the present invention, the screening the service flowing water, registering the screened service flowing water into the tax-related entry preprocessing table includes:
carrying out first screening on service flowing water on a peripheral system;
performing secondary screening on the service flowing water after the primary screening according to the value-added tax non-processing rule;
registering the service running water after the second screening into a tax-related entry preprocessing table.
In some embodiments of the present invention, the value-added tax preprocessing, performing value-added tax processing, includes:
acquiring a value-added tax processing rule from a value-added tax processing rule table;
traversing the business flow registered in the tax-related entry preprocessing table one by one, matching value-added tax processing rules according to the condition information in the preprocessing data, performing value-added tax processing to generate a value-added tax entry, registering the value-added tax entry in the accounting flow water meter, and updating the billing information of the tax payer.
In some embodiments of the present invention, the collecting the processed value-added tax includes:
acquiring tax-increasing tax exchange damage and benefit parameters;
judging whether to combine the selling and collecting date according to the value-added tax combining and collecting parameters;
obtaining a foreign currency general account to be processed according to a value-added tax subject defined in a value-added tax rule definition table, circularly traversing a foreign currency general account list, obtaining a junction amount corresponding to a middle exchange rate calculation target currency of a junction processing date, registering to a value-added tax junction sale transparency register, generating a related accounting entry, and updating a last day and a next day of the junction processing date in a value-added tax junction damage benefit parameter definition table.
In some embodiments of the invention, the generating the relevant accounting entry includes:
foreign currency entry counteracting the value added tax;
foreign currency entry in the middle of value-added tax collection sales;
and according to the serial numbers of the foreign currency entries, the value-added tax is combined with the intermediate subject entries of the sales collection.
The invention comprises the following technical scheme:
aiming at the problem that the existing general ledger system accounting engine lacks a unified processing scheme of value-added tax, the invention adds the value-added tax parameter setting module on the original basis, and can map a special service scene into a standard service scene meeting the system requirements in a parameter configuration mode, thereby solving the problem that the unified processing scheme is lacking due to changeable value-added tax processing modes, and being capable of flexibly coping with different processing modes of different system value-added tax, such as:
1) Peripheral systems provide business flows, accounting engines do not generate value added tax flows
2) The peripheral system provides service loss, and the accounting engine generates value-added tax accounting flow
3) The peripheral system provides accounting flows, and the accounting engine does not generate value-added tax accounting flows
4) Peripheral system provides accounting flow, accounting engine generates value added tax accounting flow
Aiming at the problem that the accounting engine of the general ledger system cannot judge whether the service flow needs to be subjected to value-added tax processing or not, the invention adds the value-added tax preprocessing module on the basis of the prior art, firstly screens the service flow needing to be subjected to the value-added tax processing, then extracts and processes the service flow meeting the conditions by the value-added tax processing module, and blocks the accounting flow which does not need to be subjected to the value-added tax processing to the greatest extent during preprocessing, thereby greatly reducing the situation of virtual increment of entry and the data volume of the value-added tax processing, realizing flexible configuration of the value-added tax preprocessing service data and effectively improving the processing efficiency of the value-added tax.
For the purpose of making the technical solutions and advantages of the embodiments of the present invention more clear, the following describes the embodiments of the present invention in further detail with reference to the accompanying drawings. The exemplary embodiments of the present invention and the descriptions thereof are presented herein to illustrate the invention and are not intended to limit the invention.
The overall flow diagram of the value-added tax processing method of the embodiment of the invention can comprise the following steps:
1) And (3) value-added tax parameter setting: the module is responsible for parameter configuration in the value-added tax processing process, wherein the configuration content comprises a value-added tax rate definition, a value-added tax processing range definition, a value-added tax non-processing rule definition, a value-added tax generation rule definition, a value-added tax combination sales collection parameter definition and the like, and specific key field definitions are as follows:
value added tax rate defines key fields:
the value added tax handling scope defines key fields:
the value added tax no-process rule defines key fields:
the value added tax generation rule defines key fields:
the value added tax collection parameters define key fields:
2) Value-added tax pretreatment: as shown in fig. 2, the module is responsible for screening service flow and is a key point for value-added tax processing; firstly, screening business flow sent by a peripheral system, and acquiring the business flow needing to be subjected to value-added tax processing according to definition content (such as product type, subject, lending direction and the like) of a value-added tax processing range; then, further screening the service flow according to the value-added tax free processing rule (such as product type, event type, amount type and the like), inquiring the tax-paying main body number of the service flow needing value-added tax processing, and if the service flow does not exist, adding the tax-paying main body number; and finally registering the business flow meeting the rule into a tax-related entry preprocessing table, and then uniformly performing value-added tax processing.
3) Value-added tax processing: as shown in fig. 3, the module is responsible for processing the value-added tax, and is a core module of the total flow of the value-added tax processing; firstly, acquiring a value-added tax processing rule from a value-added tax processing rule table; then traversing the preprocessing data finally registered in the tax-related entry preprocessing table in the value-added tax preprocessing module, matching the value-added tax generation rules (including entry rules, updating the current day tax, updating the accumulated tax, updating the current day income, updating the accumulated income, updating the current day confirmed income and updating the accumulated confirmed income) according to the event information, the transaction information, the amount information and other conditions in the preprocessing data, performing value-added tax processing to generate the value-added tax entry, registering in the accounting flow water meter and updating the billing information of the tax payer.
The detailed steps of the value-added tax processing are as follows:
3.1 Acquiring a value-added tax processing rule from the value-added tax processing rule table;
3.2 Traversing the data in the tax-related entry preprocessing table one by one, and performing value-added tax processing on the data:
3.2.1 When the mark of the tax-related entry preprocessing table is the punched time, processing is started.
3.2.2 A tax payment subject and a tax rate are obtained.
3.2.3 Calculating tax and income amount, wherein the formula is as follows: tax = transaction amount/(1 + tax rate) × tax rate; if the tax rate is null or empty, the tax rate is 0, otherwise, the interception is approximated; when the income expense mark of the tax-related entry preprocessing table is expense, the tax is a negative value.
3.2.4 Obtaining the tax subjects and paid tax subjects from the tax-related entry preprocessing table, and obtaining rules from the tax-related processing rule table.
3.2.5 Updating cumulative acknowledgement tax
And updating the accumulated confirmed tax when whether the accumulated confirmed amount is updated in the value added tax processing rule table is Y, and setting a value generation change field of a tax-paying main body table as true.
3.2.6 Updating the day to confirm tax
And updating the day confirmation tax when the day confirmation amount field is updated in the value-added tax processing rule table to be Y, and setting the change field of the value of the tax-paying main body table to be true.
3.2.7 Calculating tax and income to be increased when the non-chargeable transfer amount is larger than the transfer amount
When the update non-credit transfer mark is Y, starting to update the non-credit transfer back amount;
when the non-chargeable transfer amount in the tax-paying main body table is not empty, assigning the non-chargeable transfer amount to the total transfer amount, otherwise, assigning the transaction amount in the tax-related entry preprocessing table to the total transfer amount;
when the non-chargeable amount of the tax-paying main body table is not empty, the non-chargeable amount of the tax-paying main body table is equal to the non-chargeable amount of the tax-paying main body table, and takes a negative value;
when the value of the difference between the non-accrued transfer amount and the non-accrued transfer amount is greater than 0, that is, the transfer amount is greater than the transfer amount, the values of the pre-income at the non-accrued recovery, the pre-tax at the non-accrued recovery, the newly added tax at the non-accrued recovery, and the newly added income at the non-accrued recovery are calculated.
3.2.8 Updating the non-accrued transfer-out, transfer-in amount
When the value of the difference between the non-accrued transfer-in amount and the non-accrued transfer-out amount is larger than 0, the non-accrued transfer-in amount and the non-accrued transfer-out amount in the tax-paying main body table are set to 0;
when the value of the difference between the non-accrued transfer amount and the non-accrued transfer amount is smaller than 0, the non-accrued transfer amount in the tax-paying main body table is the total transfer amount;
and setting a true field to be the value of the tax-paying main body table.
3.2.9 Updating the current day income
Updating the current day income when the current day income field is updated in the value-added tax processing rule table is Y, and setting the value generation change field of the tax-paying main table as true;
3.2.10 Updating tax on the day
Updating the current day tax when the current day tax field is updated in the value-added tax processing rule table to be Y, and setting whether a change field is generated in the value of the tax-paying main body table to be true;
3.2.11 Updating accumulated revenue
Updating the accumulated income when the accumulated income field is updated in the value added tax processing rule table is Y, and setting the value generation change field of the tax payment main body table as true;
3.2.12 Updating accumulated tax
Updating the accumulated tax when the accumulated tax field is updated in the value-added tax processing rule table to be Y, and setting whether a value of the tax-paying main body table generates a change field to be true or not;
3.2.13 Updating the non-accrued transfer amount
When the update non-credit transfer-out identification field is Y and the update non-credit transfer-out identification field is N, updating the non-credit transfer-out amount, and setting whether a change field is generated in the value of the tax-paying main body table as true;
3.2.14 Updating non-accrued registers
The method is divided into 3 cases:
3.2.14.1 Updating the non-chargeable register when the non-chargeable transfer identification field is updated to be Y and the non-chargeable transfer identification field is updated to be N, updating the tax-paying main body table and the tax-related entry preprocessing table, and setting the accumulated non-chargeable transfer amount and tax to be empty;
3.2.14.2 The abnormal recovery amount is less than or equal to the original conversion non-accrued amount, namely, the non-accrued conversion identification field is updated to be Y, and the difference between the non-accrued conversion amount and the non-accrued conversion amount is less than or equal to 0; updating a tax-paying main body table and a tax-related entry preprocessing table, and setting the accumulated non-chargeable conversion back amount and tax to be empty;
3.2.14.3 The abnormal recovery amount is larger than the original non-accrued amount, namely, the non-accrued transfer-out identification field is updated to be Y, and the difference between the non-accrued transfer-back amount and the non-accrued transfer-out amount is larger than 0; updating a tax-paying main body table and a tax-related entry preprocessing table, setting the accumulated non-accrued transfer-back amount as a difference between the non-accrued transfer-back amount and the non-accrued transfer-back amount, and setting the tax as new tax increment during non-accrued transfer.
3.2.15 Generating corresponding value-added tax entry according to different branches, wherein the value-added tax entry is divided into the following cases:
3.2.15.1 A branch of entry is defined as 1; the original entry is not required to be generated by processing, and is normally recovered, and the original running water is not wasted so that the original entry is not required to be regenerated;
3.2.15.2 2) entry branches are defined as 2, and the price and tax separation entries are generated by carrying out the charge of the bill calculation and the reevaluation of the remittance and the damage;
3.2.15.3 3, defining an entry branch, and performing loan interest deduction and silver group loan right deduction to generate a price-tax separation entry;
3.2.15.4 The entry branch is defined as 4, and conversion from non-charging is carried out to generate a price tax separation entry;
3.2.15.5 And 5) the entry branch is defined as 5, abnormal recovery is carried out, and when the transfer-back amount is larger than the transfer-out amount, the special treatment is carried out to generate the price-tax separation entry.
3.2.16 Updating tax payer body table and registering tax payer body detail table.
3.2.17 If tax payment processing has been performed, setting the generated entry field in the tax-related entry preprocessing table to Y.
3.3 Generating an entry registration table, and registering the generated new entry into an accounting entry table.
4) Value-added tax collection selling and gathering: the country requires the value-added tax to pay by the RMB, the generated value-added tax entry is generated by using the transaction currency, so that the collection and the payment cannot be directly carried out, and the value-added tax collection and the collection treatment are required before each time of the payment; according to the collection and sales period configured by the system, according to the collection and sales parameter definition, frequency, exchange rate type and intermediate subjects of the value-added tax, the foreign currency value-added tax is subjected to collection and sales processing on a set date, and the tax is converted into the RMB from the foreign currency.
As shown in fig. 4, the value added tax collection process comprises the following steps:
4.1 Acquiring tax-increasing tax exchange damage and benefit parameters.
4.2 Judging whether to sell the collection date according to the value-added tax collection parameters.
4.3 Obtaining a foreign currency general account to be processed according to the value-added tax subjects defined in the value-added tax rule definition table; and circularly traversing the account list, acquiring the latest intermediate exchange rate of the exchange processing date to calculate the exchange amount corresponding to the target currency, and registering the exchange amount to the value-added tax exchange list register.
4.4 Generating a relevant accounting entry:
4.4.1 Foreign currency entry to offset value added tax;
4.4.2 A foreign currency entry of the subject in the middle of the value added tax collection;
4.4.3 A value-added tax junction sales collection intermediate subject entry, wherein the serial number is defined foreign currency corresponding serial number;
4.4.4 Generating a value added tax entry.
Examples of generating entries are as follows:
the account balance is positive:
borrow: value-added tax junction selling sink middle subject (foreign currency)
Lending: value added tax subject (foreign currency)
Borrow: value-added tax subject (original coin)
Lending: value-added tax-collection middle subject (original coin)
The account balance is negative:
borrow: value added tax subject (foreign currency)
Lending: value-added tax junction selling sink middle subject (foreign currency)
Borrow: value-added tax-collection middle subject (original coin)
Lending: value-added tax subject (original coin)
4.5 Updating the last day and the next day in the value added tax exchange damage benefit parameter definition table.
On the other hand, as shown in fig. 5, the invention provides a value-added tax collection device based on business flow, which comprises:
the preprocessing unit is used for value-added tax preprocessing: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table;
the processing unit is used for carrying out value-added tax processing based on value-added tax preprocessing;
and the sales collection unit is used for collecting the processed value-added tax.
In some embodiments of the invention, the processing unit comprises:
acquiring a value-added tax processing rule from a value-added tax processing rule table;
traversing the business flow registered in the tax-related entry preprocessing table one by one, matching value-added tax processing rules according to the condition information in the preprocessing data, performing value-added tax processing to generate a value-added tax entry, registering the value-added tax entry in the accounting flow water meter, and updating the billing information of the tax payer.
In some embodiments of the invention, the junction vending sink unit comprises:
acquiring tax-increasing tax exchange damage and benefit parameters;
judging whether to combine the selling and collecting date according to the value-added tax combining and collecting parameters;
obtaining a foreign currency general account to be processed according to a value-added tax subject defined in a value-added tax rule definition table, circularly traversing a foreign currency general account list, obtaining a junction amount corresponding to a middle exchange rate calculation target currency of a junction processing date, registering to a value-added tax junction sale transparency register, generating a related accounting entry, and updating a last day and a next day of the junction processing date in a value-added tax junction damage benefit parameter definition table.
The invention improves the efficiency of value-added tax processing in the general ledger system accounting engine, reduces the coupling and complexity of the accounting engine, and can efficiently process the value-added tax.
The invention configures the value-added tax parameters according to different service scenes and service demands, thereby flexibly carrying out value-added tax related processing, greatly improving the flexibility of the general ledger system and reducing the coupling between the service system and the general ledger system. In addition, the data volume of value-added tax processing is greatly reduced by preprocessing the uploaded business flow, so that the processing efficiency of the value-added tax is effectively improved, and the method has great significance in improving the operation efficiency and the data processing capacity of the whole general ledger system.
And (3) value-added tax parameter setting: the method combines the latest national requirements on the value-added tax processing of the financial industry and the business processing capacity of the financial industry for decades, abstracts and parameterizes the business model involved in the value-added tax processing process into a corresponding data model, wherein the parameter content comprises different aspects related to the value-added tax processing, such as value-added tax rate definition, value-added tax processing range definition, value-added tax processing-free rule definition, value-added tax generation rule definition, value-added tax sales collection parameter definition and the like, so that the value-added tax processing can be personalized configured according to different business scenes and requirements, the processing of special scenes of the value-added tax does not need to be expanded and processed independently in a general account system accounting engine, the flexibility and the usability of the general account system accounting engine are greatly improved, and the code redundancy of a value-added tax processing part is effectively reduced.
Value-added tax pretreatment: before the general ledger system processes the service running water sent by the peripheral system, a value-added tax preprocessing module is added, firstly, the service running water sent by the peripheral system is screened, and the service running water needing to be subjected to value-added tax processing is obtained according to the definition content of the value-added tax processing range; and then, further screening the service flow according to the value-added tax processing-free rule, and uniformly processing the value-added tax after meeting the value-added tax processing requirement and the necessary data. Through screening and simplifying the up-stream business flow twice, the data processing amount of the value-added tax processing core module is effectively reduced, and the data processing efficiency of the accounting engine of the general ledger system is improved.
The invention configures the value-added tax parameters according to different service scenes and service demands, and improves the flexibility of the general ledger system; the processing efficiency of the accounting engine on the value-added tax is improved by preprocessing the uploaded business flow.
The value-added tax parameter setting module can carry out parameter configuration from different aspects related to value-added tax processing, such as value-added tax rate definition, value-added tax processing range definition, value-added tax processing-free rule definition, value-added tax generation rule definition, value-added tax combination sales collection parameter definition and the like, so that the value-added tax processing is flexibly carried out, service scenes and parameters do not need to be solidified in codes, the flexible setting can be carried out according to different service requirements, some special service scenes can also be converted into standard service scenes meeting the requirements of an accounting engine in a scene mapping mode, expansion in the codes is not needed, and development time and cost can be effectively reduced.
The value-added tax preprocessing module is used for carrying out twice screening on the service flow sent by the peripheral system according to the value-added tax processing range definition and the value-added tax processing-free rule definition, and only the service data conforming to the rule definition is subjected to value-added tax processing, so that the data quantity of the value-added tax processing of the accounting engine and the situation of virtual addition of the entry are greatly reduced, and the data processing efficiency of the accounting engine of the general ledger system is effectively improved.
The method for processing the value-added tax based on parameterized configuration has the following advantages:
1) The problems of complex and various processing modes and lack of unified solutions of the value-added tax are solved by supporting flexible configuration of the value-added tax processing rules and the collection rules;
2) By configuring the value-added tax processing range definition and the value-added tax processing-free rule definition, a special service scene can be mapped into a standard service scene, so that the availability of a general ledger system is effectively improved;
3) By configuring the value-added tax generation rule definition, the accounting engine can flexibly cope with different conditions of different system value-added tax without expanding and modifying in codes, thereby effectively reducing development time and cost and reducing code redundancy;
the service running water is screened through value-added tax preprocessing, so that the operation efficiency of the accounting engine is effectively improved, the coupling degree of the accounting engine and a service system is reduced, and the service innovation capability and the product release efficiency are improved for banks.
By the method and the device, the efficiency of value-added tax processing in the accounting engine of the general ledger system is improved, the coupling and the complexity of the accounting engine are reduced, and the value-added tax processing is efficiently performed; the situation of virtual addition of the entry and the data volume of value-added tax processing are reduced, and the flexible configuration of the value-added tax preprocessing service data is realized.
Although the invention has been described in detail with reference to the foregoing embodiments, it will be understood by those of ordinary skill in the art that: the technical scheme described in the foregoing embodiments can be modified or some technical features thereof can be replaced by equivalents; such modifications and substitutions do not depart from the spirit and scope of the technical solutions of the embodiments of the present invention.
Claims (4)
1. The value-added tax collection selling method based on the service flow is characterized by comprising the following steps of:
value-added tax pretreatment: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table;
performing value-added tax processing based on value-added tax preprocessing;
collecting the processed value-added tax;
wherein, before the value-added tax pretreatment, the value-added tax parameters are set for the screening business flow;
the screening business flow, registering the screened business flow into a tax-related entry preprocessing table, comprises the following steps:
carrying out first screening on service flowing water on a peripheral system;
performing secondary screening on the service flowing water after the primary screening according to the value-added tax non-processing rule;
registering the service running water after the second screening into a tax-related entry preprocessing table;
the value-added tax preprocessing comprises the following steps:
acquiring a value-added tax processing rule from a value-added tax processing rule table;
traversing business running water registered in the tax-related entry preprocessing table one by one, matching value-added tax processing rules according to condition information in the preprocessing data, performing value-added tax processing to generate value-added tax entries, registering the value-added tax entries in the accounting flow water meter, and updating tax payer billing information;
the method for integrating and selling the processed value-added tax comprises the following steps:
acquiring tax-increasing tax exchange damage and benefit parameters;
judging whether to combine the selling and collecting date according to the value-added tax combining and collecting parameters;
obtaining a foreign currency general account to be processed according to a value-added tax subject defined in a value-added tax rule definition table, circularly traversing a foreign currency general account list, obtaining a junction amount corresponding to a middle exchange rate calculation target currency of a junction processing date, registering to a value-added tax junction sale transparency register, generating a related accounting entry, and updating a last day and a next day of the junction processing date in a value-added tax junction damage benefit parameter definition table.
2. The method for value added tax collection based on business process according to claim 1, wherein the value added tax parameters comprise: value-added tax rate definition, value-added tax processing range definition, value-added tax no-processing rule definition, value-added tax generation rule definition and value-added tax collection parameter definition.
3. The method for value added tax collection based on business process according to claim 1, wherein the generating the relevant accounting entry comprises:
foreign currency entry counteracting the value added tax;
foreign currency entry in the middle of value-added tax collection sales;
and according to the serial numbers of the foreign currency entries, the value-added tax is combined with the intermediate subject entries of the sales collection.
4. The utility model provides a value-added tax collection selling and converging device based on business flowing water which is characterized in that the device includes:
the preprocessing unit is used for value-added tax preprocessing: screening business flow, and registering the screened business flow into a tax-related entry preprocessing table;
the processing unit is used for carrying out value-added tax processing based on value-added tax preprocessing;
the collecting unit is used for collecting the processed value-added tax, wherein the processing unit comprises:
acquiring a value-added tax processing rule from a value-added tax processing rule table;
traversing business running water registered in the tax-related entry preprocessing table one by one, matching value-added tax processing rules according to condition information in the preprocessing data, performing value-added tax processing to generate value-added tax entries, registering the value-added tax entries in the accounting flow water meter, and updating tax payer billing information; the junction selling sink unit comprises: acquiring tax-increasing tax exchange damage and benefit parameters;
judging whether to combine the selling and collecting date according to the value-added tax combining and collecting parameters;
obtaining a foreign currency general account to be processed according to a value-added tax subject defined in a value-added tax rule definition table, circularly traversing a foreign currency general account list, obtaining a junction amount corresponding to a middle exchange rate calculation target currency of a junction processing date, registering to a value-added tax junction sale transparency register, generating a related accounting entry, and updating a last day and a next day of the junction processing date in a value-added tax junction damage benefit parameter definition table.
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