CN117876127A - Intelligent tax system and method based on tax compliance operation - Google Patents
Intelligent tax system and method based on tax compliance operation Download PDFInfo
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Abstract
The invention relates to the technical field of tax systems, in particular to an intelligent tax system and method based on tax compliance operation. The system comprises an intelligent contract management unit, an identity confirmation unit and a system management unit, wherein the intelligent contract management unit is used for managing contract information of enterprises related to tax, identifying enterprise purchasing and sales information contained in the contract information through a marketing information identification unit, judging whether tax data are compliant or not based on a tax judgment algorithm, and the identity confirmation unit is used for confirming the identity of users of the enterprises and ensuring the safety and compliance of the system; and a tax information uploading module. The real-time comparison module is integrated in the electronic reporting form and is used for comparing the electronic reporting form with the tax-related information of the tax identifying module based on a real-time comparison algorithm, so that the electronic account book and the tax identifying module are ensured to be consistent in data, and the wrong tax-related information is prevented from being submitted in the electronic reporting form.
Description
Technical Field
The invention relates to the technical field of tax systems, in particular to an intelligent tax system and method based on tax compliance operation.
Background
The electronic invoice service platform is used for providing all-weather online electronic invoice full-flow service for tax payers and also providing seamless electronic invoice declaration, issuing, delivering and checking service for the tax payers. The comprehensive electronic processing greatly improves the financial tax management efficiency, and lays a solid foundation for the digital transformation of enterprise financial tax management.
However, we have also found an important market gap-financial systems that effectively combine electronic contracts with electronic invoices. In business collaboration, invoices and contracts are two important vouchers that together constitute key evidence in business. The application of the electronic contract improves the signing efficiency and safety of the contract, and meanwhile, the popularization of the electronic invoice greatly improves the convenience of financial processing. The combination of the two provides a good basis for the whole-course digitization of business cooperation.
Creating an intelligent tax system that combines electronic contract and electronic invoice functions can provide an integrated solution for enterprises from contract signing to invoice issuing. The intelligent tax system not only can improve the working efficiency and reduce the labor cost, but also can provide better data consistency and accuracy in two links of contract signing and invoice management and reduce the risk caused by information asymmetry or manual processing errors. Meanwhile, the integrated system can provide stronger data analysis capability, help enterprises to get insight into business trend, and optimize financial and marketing decisions.
The intelligent tax system is a system for improving tax management efficiency and service quality by adopting advanced information technology and artificial intelligent technology, and is used for tax departments to more effectively process tax payer information, optimize tax collection management flow and improve data accuracy and safety; while tax payers or enterprises can generate wrong tax-related information caused by manual misoperation, system faults or other reasons when carrying out tax-related declaration, the intelligent tax system and the method based on tax-related compliance operation are provided.
Disclosure of Invention
The invention aims to provide an intelligent tax system and method based on tax-related compliance operation, which are used for solving the problem of false tax-related information caused by human misoperation, system failure or other reasons when tax payers or enterprises conduct tax-related declaration.
In order to achieve the above object, the present invention provides an intelligent tax system based on tax-related compliance operation, including an intelligent contract management unit for managing contract information related to tax of an enterprise, identifying enterprise purchase and sales information contained in the contract information by a sales information identification unit, identifying tax data related to the enterprise purchase and sales information by a tax supervision unit, and judging whether the tax data is compliant based on a tax judgment algorithm, further comprising:
the identity confirmation unit is used for confirming the identity of the enterprise user, comprises identity verification and authorization operation, and ensures the safety and compliance of the system;
the tax information uploading module allows enterprise users to upload tax related information to tax departments for reporting, wherein the tax information uploading module comprises various reports, invoices, transaction records and the like;
the tax supervision unit comprises an entry and sales invoice module, a tax identification module, an electronic account book, an electronic declaration form and a compliance approval flow unit;
the business purchase and sales information is recorded by the contract management module, the purchasing party generates a corresponding business entry invoice, and the selling party generates a corresponding business entry invoice;
the tax identification module is used for identifying tax-related information in the entry and sales invoices, checking and modifying the entry invoices and the sales invoices with contract contents respectively, and ensuring that the invoices are consistent with actual transactions and the amount, quantity and tax rate information on the invoices are consistent with the contract contents;
wherein the tax related information includes transaction amount, transaction number, tax rate, and tax amount information.
As a further improvement of the technical scheme, the intelligent contract management unit comprises a contract management module, wherein the contract management module is used for recording and managing purchasing and sales contract information, including contract terms, amount and time.
As a further improvement of the technical scheme, tax data related to invoice information after being checked by the tax identification module is recorded through an electronic book and is made into a tax declaration form to be submitted through the electronic declaration form.
The electronic declaration form is internally integrated with a real-time comparison module, the real-time comparison module is in real-time communication with the tax identification module through an API interface, and the real-time comparison module is used for comparing tax-related information of the electronic declaration form and the tax identification module based on a real-time comparison algorithm;
the real-time comparison algorithm specifically comprises the following steps:
；
wherein,representing a list of error items;representing the first of the electronic reporting formsItem data;representing the first of the tax identification modulesItem data;is a conditional matching function for judgingWhether or not to match withMatching;representing all item data sets in the electronic declaration form, wherein the data sets comprise all data items related to tax, which are recorded in the electronic declaration form by enterprises, each piece of data corresponds to detailed information of one transaction, and the detailed information of the transaction comprises a transaction number, a commodity name, a transaction amount, a transaction quantity, a tax rate and a tax amount;representing all item data sets in the tax identification module, representing tax related data identified by the system from the entry and sales item invoice, the related data comprising transaction amount, transaction number, tax rate and tax information;indicating absence;
wherein,；；
conditional matching functionThe method comprises the following steps:
wherein,representing the number;representing the first item in an electronic reporting formThe commodity number of the item data;representing the first tax identification moduleThe commodity number of the item data;representing a price;representing the first item in an electronic reporting formCommodity price of item data;representing the first tax identification moduleCommodity price of item data;representing tax rate;representing the first item in an electronic reporting formTax rate of item data;representing the first tax identification moduleTax rate of item data;() Representing an approximately equal function;is a logical AND operator.
As a further improvement of the technical scheme, the compliance approval flow unit is used for judging whether tax declaration is compliance or not, and the specific steps involved in the compliance approval flow unit are as follows:
s4.1, collecting acquisition and marketing information in an enterprise contract from an acquisition and marketing information identification unit;
s4.2, collecting tax-related information contained in an entry and sale invoice in the electronic declaration form;
s4.3, comparing and calculating marketing information and tax-related information of enterprises based on a tax judgment algorithm;
and S4.4, according to the calculated result, the qualified electronic declaration form is subjected to declaration confirmation through the identity confirmation unit, and the non-qualified electronic declaration form is returned to the tax identification module for rechecking.
As a further improvement of the technical scheme, the tax judgment algorithm specifically comprises the following steps:
comparing the total price of the purchased goods with the total price of the sold goods:
；
comparing the transaction amount with the commodity quantity and price:
；
comparison of tax and transaction amount and tax rate:
；
wherein,representing the quantity of purchased goods;representing the unit price of purchased goods;representing the number of sales items;representing salesCommodity unit price;representing a transaction amount;representing tax amount;representing tax rate;representing other conditions;a logic function representing a comparison of the total price of the purchased commodity with the total price of the sold commodity;a logic function representing a comparison of the transaction amount with the quantity and price of the commodity;a logic function representing a tax versus transaction amount and tax rate;indicating that the logic condition is compliance;indicating that the logic condition is not compliant;
the final compliance function is:
；
wherein,representing a compliance function;representing a data set containing purchase and sales information, the data set comprising in particular、、、、、Or (b)；Representing logical AND operators, representing onlyAnd when the two are True, the whole compliance judgment is True, otherwise, the compliance judgment is False.
As a further improvement of the technical scheme, the tax identification module comprises a checking module, and the checking module checks the incoming invoice and the sales invoice with the contract content respectively based on tax checking rules, wherein the specific rules are as follows:
the entry invoice is checked with the contract content:
；
the sales invoice is checked with the contract content:
；
wherein,representing entry invoice information, representing the firstPen transaction, firstItem commodity, item 1The amount, quantity and tax rate information of the posting invoice;represent the firstPen transaction, firstItem commodity, item 1The amount, quantity and tax rate information of the open-term invoice;represent the firstPen transaction, firstItem commodity, item 1Amount, quantity, and tax rate information for the contract;representing the checking result of the entry invoice and the contract content;representing the checking result of the invoice of the sales item and the contract content;indicating that invoice information is consistent with the contract;indicating that the invoice information is inconsistent with the contract.
In particular, the method comprises the steps of,the value indicating whether the entry invoice matches the contract content, whenWhen the entry invoice is consistent with the contract content information; while whenWhen the content of the entry invoice is inconsistent with the content of the contract, the entry invoice is indicated;
the value of (1) is used for indicating whether the invoice of the sale item is consistent with the content of the contractWhen the sales term invoice is consistent with the contract content information; while whenAnd if so, indicating that the sales invoice is inconsistent with the contract content.
As a further improvement of the technical scheme, the tax identification module further comprises a correction modification module, the correction modification module corrects the unmatched part of the incoming invoice or the sales invoice and the contract content based on the check result of the correction module, and after the correction rule is met, the tax identification module (32) retransmits the total matched identification result to the electronic reporting form (34), and the tax information uploading module (5) uploads and submits the compliance tax-related information in the electronic reporting form (34);
specifically, the correction rule is:
；
wherein,representing the total matching identification result;representing agreement of incoming invoice with contract content as logical AND operatorThe invoice of the sale item is consistent with the contract contentBoth conditions are satisfied at the same time.
On the other hand, the invention provides a tax compliance operation-based method, which is used for the intelligent tax system based on the tax compliance operation and comprises the following steps:
s8.1, recording and managing purchase and sales contract information by an intelligent contract management unit, identifying enterprise purchase and sales information in the contract information by a sales information identification unit, and generating corresponding entry and sales invoices by an entry and sales invoice module according to the enterprise purchase and sales information in the contract information;
s8.2, identifying tax-related information in the invoice through a tax identification module, checking and modifying the incoming invoice and the sales invoice with contract contents respectively through the tax identification module, and making a tax declaration form to be submitted through an electronic account book record and an electronic declaration form by tax data related to the invoice information checked through the tax identification module;
s8.3, simultaneously, a real-time comparison module is integrated in the electronic statement, the real-time comparison module is communicated with the tax identification module in real time through an API interface, and the tax-related information input into the electronic statement is compared with the tax-related information in the tax identification module by the real-time comparison module;
s8.4, judging whether the tax-related information in the electronic declaration form is compliant by a compliance approval flow unit after ensuring that the tax-related information in the electronic declaration form is free of errors;
s8.5, if the tax-related information in the electronic declaration form is not legal, returning the electronic declaration form to the tax identification module for rechecking, and recording the checked tax-related information into the electronic declaration form through the electronic accounting book again, and repeating the steps S8.3 and S8.4;
and S8.6, if the tax-related information in the electronic declaration form is compliant, confirming the compliant electronic declaration form through an identity confirming unit, and uploading the tax-related information to a tax department for declaration through a tax information uploading module.
Compared with the prior art, the invention has the beneficial effects that:
1. in the intelligent tax system and method based on tax compliance operation, a compliance approval flow unit compares and calculates the sales information and tax-related information through a tax judgment algorithm, and verifies compliance of tax declaration.
2. In the intelligent tax system and method based on tax compliance operation, a real-time comparison module is integrated in the electronic reporting form and is used for comparing tax-related information of the electronic reporting form and the tax identification module based on a real-time comparison algorithm, so that the consistency of data of the electronic account book and the tax identification module is ensured, and the wrong tax-related information is prevented from being submitted in the electronic reporting form.
Drawings
Fig. 1 is an overall flow diagram of the present invention.
The meaning of each reference sign in the figure is:
1. an intelligent contract management unit; 2. a acquisition and marketing information identification unit;
3. tax supervision unit; 31. a pin entry invoice module; 32. a tax identification module; 33. electronic book; 34. electronic reporting forms; 35. a compliance approval process unit;
4. an identity confirmation unit;
5. and a tax information uploading module.
Detailed Description
The following description of the embodiments of the present invention will be made clearly and completely with reference to the accompanying drawings, in which it is apparent that the embodiments described are only some embodiments of the present invention, but not all embodiments. All other embodiments, which can be made by those skilled in the art based on the embodiments of the invention without making any inventive effort, are intended to be within the scope of the invention.
Example 1:
referring to fig. 1, an intelligent tax system based on tax compliance operation is provided, which includes an intelligent contract management unit 1, wherein the intelligent contract management unit 1 is used for managing contract information related to tax of enterprises, and identifying enterprise purchase and sales information contained in the contract information through a marketing information identification unit 2, and a tax supervision unit 3 is used for identifying tax data related to the enterprise purchase and sales information, and judging whether the tax data is compliant or not based on a tax judgment algorithm, and further includes:
the identity confirming unit 4 is used for confirming the identity of the enterprise user, including identity verification and authorization operation, so as to ensure the safety and compliance of the system;
the tax information uploading module 5 allows the enterprise user to upload tax related information to the tax department for reporting, including various reports, invoices, transaction records and the like.
In the present embodiment, the intelligent contract management unit 1 includes a contract management module for recording and managing purchase and sales contract information including contract terms, amounts, and times.
In the present embodiment, the tax supervision unit 3 includes an entry invoice module 31, a tax identification module 32, an electronic account book 33, an electronic declaration form 34, and a compliance approval process unit 35;
wherein, the entry and sale invoice module 31 generates a corresponding entry invoice by the purchasing party and a corresponding sale invoice by the selling party based on the enterprise purchasing and selling information recorded by the contract management module; the intelligent management of contract information is realized, and an entry and sales invoice can be automatically generated according to contract content;
the tax identifying module 32 is used for identifying tax-related information in the entry and sales invoices, and checking and modifying the entry invoices and the sales invoices with contract contents respectively, so as to ensure that the invoices are consistent with actual transactions and ensure that the amount, quantity and tax rate information on the invoices are consistent with the contract contents; the consistency check of the invoice and the actual transaction is realized through the tax identification module 32, so that the misstatement of wrong tax-related information caused by manual misoperation, system fault or other reasons is effectively prevented;
wherein the tax related information includes transaction amount, transaction number, tax rate, and tax amount information.
Further, tax data related to invoice information checked by the tax identification module 32 is recorded through an electronic book 33, wherein the electronic book is an electronic accounting recording tool for tracking and recording transactions and data related to finance and tax, and a tax declaration to be submitted is made through an electronic declaration 34 for electronic tax declaration, and the electronic declaration is a file for submitting to a tax authority, wherein the file contains related tax information of enterprises in a certain period, and after the electronic declaration to be submitted is ready, the electronic declaration to be submitted to the related tax authority at a proper time so as to complete a tax declaration process.
The tax identification module 32 is used for ensuring the accuracy and compliance of the invoice data after checking, and then recording the invoice data in an electronic account book, and finally finishing the invoice data into an electronic statement to be submitted so as to meet legal requirements of enterprises on tax declaration.
In this embodiment, the tax identification module 32 includes a checking module, and the checking module checks the incoming invoice and the outgoing invoice with the contract content based on tax checking rules, where specific rules are as follows:
the entry invoice is checked with the contract content:
；
the sales invoice is checked with the contract content:
；
wherein,representing entry invoice information, representing the firstPen transaction, item jThe amount, quantity and tax rate information of the posting invoice;represent the firstPen transaction, item jThe amount, quantity and tax rate information of the open-term invoice; represent the firstPen transaction, item jAmount, quantity, and tax rate information for the contract;representing the checking result of the entry invoice and the contract content;representing the checking result of the invoice of the sales item and the contract content;indicating that invoice information is consistent with the contract;indicating that the invoice information is inconsistent with the contract.
In particular, the method comprises the steps of,the value indicating whether the entry invoice matches the contract content, whenWhen the system considers that the entry invoice information is consistent with the contract content information; while whenIf the data is inconsistent, the data is inconsistent.
Further, the tax identifying module 32 further includes a correction modifying module, which corrects the portion of the incoming invoice or the sales invoice, which is not matched with the contract content, based on the result checked by the correction module, and after the correction rule is satisfied, the tax identifying module 32 retransmits the total matching identification result to the electronic reporting form 34, and the tax information uploading module 5 uploads and submits the compliance tax-related information in the electronic reporting form 34;
specifically, the correction rule is:
；
wherein,representing the total matching identification result, representing that the whole proofreading result is regarded as matching only when the incoming invoice information is matched with the contract content information and the sales invoice information is matched with the contract content information, wherein the total matching identification resultThe logic value is 1, which indicates that the whole invoice data has completed the necessary correction of the checksum of the consistency with the contract content, the invoice data is consistent with the contract content as a whole, and meets the compliance requirement on tax, at this time, the tax identification module 32 retransmits the total matching identification result to the electronic reporting form 34, and the tax information uploading module 5 uploads and submits the compliance tax-related information in the electronic reporting form 34;representing agreement of incoming invoice with contract content as logical AND operatorThe invoice of the sale item is consistent with the contract contentBoth conditions are satisfied at the same time.
In order to avoid the error input by the electronic account book 33 and the tax-related information error contained in the entry and sale invoice in the electronic statement 34, a real-time comparison module is integrated in the electronic statement 34 and is in real-time communication with the tax identification module 32 through an API interface, and the real-time comparison module is used for comparing the tax-related information of the electronic statement 34 and the tax identification module 32 based on a real-time comparison algorithm, so that the accuracy of the declaration data is ensured by the real-time comparison module, and the human error is reduced;
the real-time comparison algorithm specifically comprises the following steps:
；
wherein,the error item list is a set formed by unmatched data items found in the tax-related information comparison process of the electronic declaration form 34 and the tax identification module 32, and is a dynamically generated result set;representing the first of the electronic reporting formsItem data, wherein,；representing the first of the tax identification modulesItem data, wherein,；is a conditional matching function for judgingWhether or not to match withMatching;representing all item data sets in the electronic declaration form, wherein the data sets comprise all data items related to tax, which are recorded in the electronic declaration form by enterprises, each piece of data corresponds to detailed information of one transaction, and the detailed information of the transaction comprises a transaction number, a commodity name, a transaction amount, a transaction quantity, a tax rate and a tax amount;representing all item data sets in the tax identification module, representing tax related data identified by the system from the entry and sales item invoice, the related data comprising transaction amount, transaction number, tax rate and tax information;indicating absence;
wherein,；；
conditional matching functionThe method comprises the following steps:
wherein,representing the number;representing the first item in an electronic reporting formThe commodity number of the item data;representing the first tax identification moduleThe commodity number of the item data;representing a price;representing the first item in an electronic reporting formCommodity price of item data;representing the first tax identification moduleCommodity price of item data;representing tax rate;representing the first item in an electronic reporting formTax rate of item data;representing the first tax identification moduleTax rate of item data;() Representing an approximately equal function for determining whether the two values are approximately equal;(a, b) the function is calculated by calculating the absolute value of the difference between the two values a and b and comparing them with a small error range, if the difference between the two values is smaller than this error range, they are considered to be approximately equal;is a logical AND operator.
The real-time comparison module ensures that the data of the electronic book 33 and the tax identification module 32 are consistent based on a real-time comparison algorithm by utilizing quantity, price and tax rate information, thereby avoiding wrong tax-related information submitted in the electronic statement 34 and caused by manual misoperation, system faults or other reasons, helping enterprises to actively find and correct the errors before reporting, and avoiding tax auditing risks caused by inconsistent data;
the automatic working mode of the real-time comparison module eliminates the manual comparison process, greatly improves the working efficiency of financial staff, enables the financial staff to concentrate on other higher-value financial management activities, and further promotes modernization and informatization construction of enterprise financial management; through integrating the real-time comparison module, enterprises can establish a set of strict internal control system in daily operation, thereby being beneficial to realizing the seamless butt joint of the electronic book and the tax system, ensuring the consistency and the integrity of the internal data of the enterprises and effectively promoting the financial tax compliance process of the enterprises.
In this embodiment, the compliance approval process unit 35 is configured to determine whether the tax declaration is compliance, and includes the following specific steps:
s4.1, collecting the acquisition and marketing information in the enterprise contract from the acquisition and marketing information identification unit 2; including the quantity and price of the commodity;
s4.2, collecting tax-related information contained in the entry and sale invoice in the electronic declaration form 34;
s4.3, comparing and calculating marketing information and tax-related information of enterprises based on a tax judgment algorithm; the method is used for verifying whether the purchase sales information agreed in the contract by the enterprise is consistent with the actual tax-related information, and consistency verification is helpful for ensuring the authenticity and credibility of the information provided by the enterprise and reducing errors and inconsistencies; by comparing the sales information with the tax information, the wrong tax information is found, so that the behavior of enterprises for avoiding tax is prevented, and the fairness and the rationality of tax are ensured;
the tax judgment algorithm specifically comprises the following steps:
comparing the total price of the purchased goods with the total price of the sold goods:
；
comparing the transaction amount with the commodity quantity and price:
；
comparison of tax and transaction amount and tax rate:
；
wherein, the number of purchased goods is represented;representing the unit price of purchased goods;representing the number of sales items;representing the unit price of the sales commodity;representing a transaction amount;representing tax amount;representing tax rate;representing other conditions;a logic function representing a comparison of the total price of the purchased commodity with the total price of the sold commodity;a logic function representing a comparison of the transaction amount with the quantity and price of the commodity;a logic function representing a tax versus transaction amount and tax rate;indicating that the logic condition is compliance;indicating that the logic condition is not compliant;
the final compliance function is:
；
wherein,representing a compliance function;representing a data set containing purchase and sales information, the data set comprising in particular,、、、、Or (b)；Representing logical AND operators, representing onlyAnd when the two are True, the whole compliance judgment is True, otherwise, the compliance judgment is False.
The compliance function is used for judging whether purchasing and selling information of enterprises meet the requirement of tax regulation, and the system can detect consistency between tax-related information reported by the enterprises and actual business activities of the tax-related information through the compliance function; through accurate mathematical model and logic judgment, the tax judgment algorithm can ensure that the calculated transaction amount, tax amount and other data are consistent with the actual business activities when the enterprise performs tax declaration, so that the deviation caused by manual calculation errors or misunderstanding tax law regulation is reduced;
and a large amount of complex tax data and calculation tasks are automatically processed, so that the labor and time cost is greatly saved, tax declaration is more efficient and quick, and the declaration period is shortened.
S4.4, according to the calculated result, the qualified electronic declaration form 34 is subjected to declaration confirmation through the identity confirmation unit 4, and the non-qualified electronic declaration form 34 is returned to the tax identification module 32 for rechecking; the system has a perfect error correction mechanism, can automatically feed back and correct when the non-compliance tax information is found, and can be corrected again through the tax identification module 32 until the compliance standard is reached; wherein the compliance electronic declaration form 34 ensures the integrity and correctness of tax data.
The intelligent tax system greatly improves the efficiency and accuracy of tax treatment, ensures the rigor of financial management in enterprises through real-time comparison and automatic verification, strengthens unified management and control of invoice and contract information, improves the financial management quality of the enterprises, reduces tax risks caused by human negligence, is beneficial to the enterprises to better follow tax regulation requirements, realizes efficient and compliant tax management, and timely discovers and corrects wrong or abnormal tax-related information.
Example 2:
embodiment 2 of the present invention differs from embodiment 1 in that this embodiment describes a tax compliance operation-based method used by a tax compliance-based intelligent tax system.
A tax compliance operation-based method is used for the tax compliance operation-based intelligent tax system and comprises the following steps:
s8.1, recording and managing purchase and sales contract information by an intelligent contract management unit 1, identifying enterprise purchase and sales information in the contract information by a sales information identification unit 2, and generating corresponding entry and sales invoices by an entry and sales invoice module 31 according to the enterprise purchase and sales information in the contract information;
s8.2, identifying tax-related information in the invoice through a tax identification module 32, checking and modifying the incoming invoice and the sales invoice with contract contents respectively through the tax identification module 32, recording tax data related to the invoice information checked through the tax identification module 32 through an electronic account book 33, and preparing a tax declaration form to be submitted through an electronic declaration form 34;
s8.3, simultaneously, a real-time comparison module is integrated in the electronic declaration form 34 and is in real-time communication with the tax identification module 32 through an API interface, and the real-time comparison module compares tax-related information input into the electronic declaration form 34 with tax-related information in the tax identification module 32;
s8.4, judging whether the tax-related information in the electronic declaration form 34 is compliant by a compliance approval flow unit 35 after ensuring that the tax-related information in the electronic declaration form 34 is free of errors;
s8.5, if the tax-related information in the electronic declaration form 34 is not qualified, returning the electronic declaration form 34 to the tax identification module 32 for rechecking, and recording the checked tax-related information into the electronic declaration form 34 through the electronic account book 33 again, and repeating the steps S8.3 and S8.4;
and S8.6, if the tax-related information in the electronic declaration form 34 is compliant, the compliant electronic declaration form 34 is confirmed by the identity confirmation unit 4, and the tax information uploading module 5 uploads the tax-related information to the tax department for declaration.
The foregoing has shown and described the basic principles, principal features and advantages of the invention. It will be understood by those skilled in the art that the present invention is not limited to the above-described embodiments, and that the above-described embodiments and descriptions are only preferred embodiments of the present invention, and are not intended to limit the invention, and that various changes and modifications may be made therein without departing from the spirit and scope of the invention as claimed. The scope of the invention is defined by the appended claims and equivalents thereof.
Claims (8)
1. An intelligent tax system based on tax compliance operation is characterized by comprising an intelligent contract management unit (1), wherein the intelligent contract management unit (1) is used for managing contract information related to tax of enterprises, identifying enterprise purchase and sales information contained in the contract information through a sales information identification unit (2), identifying tax data related to the enterprise purchase and sales information through a tax supervision unit (3), and judging whether the tax data is compliant or not based on a tax judgment algorithm, and further comprising:
the identity confirmation unit (4) is used for confirming the identity of the enterprise user and ensuring the safety and compliance of the system;
the tax information uploading module (5) allows the enterprise user to upload tax related information to the tax department for declaration;
the tax supervision unit (3) comprises an entry and sales invoice module (31), a tax identification module (32), an electronic account book (33), an electronic statement (34) and a compliance approval flow unit (35), wherein the entry and sales invoice module (31) generates a corresponding entry invoice by a purchasing party based on enterprise purchasing and sales information recorded by the contract management module, and the sales party generates a corresponding sales invoice;
the tax identification module (32) is used for identifying tax information in the entry and sales invoices, checking and modifying the entry invoices and the sales invoices with contract contents respectively, and ensuring that the invoices are consistent with actual transactions;
wherein the tax related information includes transaction amount, transaction number, tax rate, and tax amount information.
2. The intelligent tax system based on tax-related compliance operations of claim 1, wherein the intelligent gain contract management unit (1) comprises a contract management module for recording and managing purchase and sales contract information.
3. The intelligent tax system based on tax compliance operation according to claim 1, wherein tax data related to the invoice information checked by the tax identification module (32) is recorded by an electronic account book (33) and made into a tax declaration form to be submitted by an electronic declaration form (34);
the electronic reporting form (34) is internally integrated with a real-time comparison module, the real-time comparison module is communicated with the tax identification module (32) in real time through an API interface, and the real-time comparison module is used for comparing tax-related information of the electronic reporting form (34) and the tax identification module (32) based on a real-time comparison algorithm;
the real-time comparison algorithm specifically comprises the following steps:
；
wherein,representing a list of error items; />Representing +.>Item data; />Representing +.f. in tax identification Module>Item data; />Is a condition matching function; />Representing all item data sets in the electronic declaration form, wherein the data sets comprise all data items related to tax, which are recorded in the electronic declaration form by enterprises, each piece of data corresponds to detailed information of one transaction, and the detailed information of the transaction comprises a transaction number, a commodity name, a transaction amount, a transaction quantity, a tax rate and a tax amount; />Representing all item data sets in the tax identification module, representing tax related data identified by the system from the entry and sales item invoice, the related data comprising transaction amount, transaction number, tax rate and tax information; />Indicating absence;
conditional matching functionThe method comprises the following steps:
wherein,representing the number; />Representing +.>The commodity number of the item data; />Representing the +.>The commodity number of the item data; />Representing a price; />Representing +.>Commodity price of item data; />Representing the +.>Commodity price of item data; />Representing tax rate; />Representing +.>Tax rate of item data; />Representing the +.>Tax rate of item data; />() Representing an approximately equal function; />Is a logical AND operator.
4. The intelligent tax system based on tax-related compliance operation according to claim 1, wherein the compliance approval process unit (35) is configured to determine whether tax declaration is compliance, and the specific steps involved are:
s4.1, collecting marketing information in the enterprise contract from the marketing information identification unit (2);
s4.2, collecting tax-related information contained in the entry and sale invoice in the electronic declaration form (34);
s4.3, comparing and calculating marketing information and tax-related information of enterprises based on a tax judgment algorithm;
and S4.4, according to the calculated result, the qualified electronic declaration form (34) is subjected to declaration confirmation through the identity confirmation unit (4), and the non-qualified electronic declaration form (34) is returned to the tax identification module (32) for rechecking.
5. The intelligent tax system based on tax compliance operations of claim 4, wherein the tax judgment algorithm is specifically:
comparing the total price of the purchased goods with the total price of the sold goods:
；
comparing the transaction amount with the commodity quantity and price:
；
comparison of tax and transaction amount and tax rate:
；
wherein,representing the quantity of purchased goods; />Representing the unit price of purchased goods; />Representing the number of sales items; />Representing the unit price of the sales commodity; />Representing a transaction amount; />Representing tax amount; representing tax rate; />Representing other conditions; />A logic function representing a comparison of the total price of the purchased commodity with the total price of the sold commodity; />A logic function representing a comparison of the transaction amount with the quantity and price of the commodity; />A logic function representing a tax versus transaction amount and tax rate; />Indicating that the logic condition is compliance; />Indicating that the logic condition is not compliant;
the final compliance function is:
；
wherein,representing a compliance function; />Representing a data set containing purchase and sales information, the data set comprising in particular +.>、/>、/>、/>、/>、/>Or->；/>Representing logical and operators.
6. The intelligent tax system based on tax compliance operations of claim 1, wherein the tax identification module (32) comprises a collation module that collates incoming and outgoing invoices with contract content based on tax collation rules, respectively, with specific rules as follows:
the entry invoice is checked with the contract content:
；
the sales invoice is checked with the contract content:
；
wherein,representing entry invoice information, representing +.>Pen transaction, item j, item->The amount, quantity and tax rate information of the posting invoice; />Indicate->Pen transaction, item j, item->The amount, quantity and tax rate information of the open-term invoice; />Indicate->Pen transaction, item j, item->Amount, quantity, and tax rate information for the contract; />Representing the checking result of the entry invoice and the contract content; />Representing the checking result of the invoice of the sales item and the contract content; />Indicating that invoice information is consistent with the contract; />Indicating that the invoice information is inconsistent with the contract.
7. The intelligent tax system based on tax-related compliance operation according to claim 6, wherein the tax identification module (32) further comprises a checking and modifying module, the checking and modifying module corrects the part of the entry invoice or the sales invoice, which is not matched with the contract content, based on the checking result of the checking module, and after the correction rule is satisfied, the tax identification module (32) retransmits the total matching identification result to the electronic declaration form (34), and the tax information uploading module (5) uploads and submits the compliance tax-related information in the electronic declaration form (34);
specifically, the correction rule is:
；
wherein,representing the total matching identification result; />Representing agreement of incoming invoice with contract content as logical AND operatorThe invoice of the sales item is consistent with the contract content +.>Both conditions are satisfied at the same time.
8. A method based on tax-related compliance operation for an intelligent tax system based on tax-related compliance operation as claimed in any one of claims 1-7, comprising the steps of:
s8.1, recording and managing purchase and sales contract information by an intelligent contract management unit (1), identifying enterprise purchase and sales information in the contract information by a sales information identification unit (2), and generating corresponding entry and sales invoices by an entry invoice module (31) according to the enterprise purchase and sales information in the contract information;
s8.2, identifying tax-related information in the invoice through a tax identification module (32), checking and modifying the incoming invoice and the sales invoice with contract contents respectively through the tax identification module (32), recording tax data related to the invoice information checked through the tax identification module (32) through an electronic account book (33), and preparing a tax declaration form to be submitted through an electronic declaration form (34);
s8.3, simultaneously, a real-time comparison module is integrated in the electronic declaration form (34), the real-time comparison module is communicated with the tax identification module (32) in real time through an API interface, and the tax-related information input into the electronic declaration form (34) is compared with the tax-related information in the tax identification module (32) by the real-time comparison module;
s8.4, judging whether tax-related information in the electronic declaration form (34) is compliant by a compliance approval flow unit (35) after the tax-related information in the electronic declaration form (34) is guaranteed to be free of errors;
s8.5, if tax-related information in the electronic declaration form (34) is not compliant, returning the electronic declaration form (34) to the tax identification module (32) for rechecking, and recording the checked tax-related information into the electronic declaration form (34) through the electronic account book (33) again, and repeating the steps S8.3 and S8.4;
and S8.6, if the tax-related information in the electronic declaration form (34) is compliant, the compliant electronic declaration form (34) is confirmed through the identity confirmation unit (4), and the tax information uploading module (5) uploads the tax related information to the tax department for declaration.
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