CN1691021A - A purchased receipt management system - Google Patents
A purchased receipt management system Download PDFInfo
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- CN1691021A CN1691021A CN 200410010236 CN200410010236A CN1691021A CN 1691021 A CN1691021 A CN 1691021A CN 200410010236 CN200410010236 CN 200410010236 CN 200410010236 A CN200410010236 A CN 200410010236A CN 1691021 A CN1691021 A CN 1691021A
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Abstract
The invention discloses purchase invoice management system is used to manage, monitor, analyze and compare the purchase invoice of old and discarded things of tax authorities and agricultural and sideline products, which comprises control units of enterprise and revenue office; the former comprises data collection system, mobile data storage device and clock-dog unit, and the later comprises data analysis system and database. Input data by enterprise data collection system and store them to mobile data storage device; then, take compare and analysis by data analysis system of revenue office for the information in mobile data storage device, compare the result with determined standard values, and produce prewarning prompt; thereby, find out suspicion that enterprise makes out invoices, and takes monitor, evaluation and check with high light.
Description
Technical field
The present invention relates to a kind of tax revenue supervisory system that is used for waste and old material and agricultural byproducts collecting trade, especially a kind of purchase managing bill system.
Background technology
1, collecting trade tax management present situation
Purchase of old and waste materials industry and agricultural byproducts collecting trade are the main collecting trades of China, country has formulated the refund preferential policy to encourage the development of the sector specially at collecting trade, but as and VAT invoice the purchase invoice of the deduction voucher of equal authenticity is arranged, for want of scientific and effective control measures, the problem of existence shows especially day by day.This from opening from supporting, does not have the procurement of agricultural product invoice of any approval procedure constraint by enterprise, gains crime of illegally handling the issuance of invoices offset of tax payment on tax rebate on exports wantonly by cheating and opens the floodgates wide for the lawless person utilizes voiding means such as to open, and becomes the main cause that basic taxation office can't effectively check.
2, current practice analysis
(1) preferential tax policy analysis
At first state tax revenue preferential policy beneficiary dislocation departs from policy-making direction and actual operation effect.Original country is to the entity and individual of receiving benefits the artificial agricultural byproducts producer and selling waste and old material of the preferential policy of collecting trade, but because the purchase of China's collecting trade is to be separated into the master, concentrating is the national in addition temptation to the huge interests of the big ratio refund policy of collecting trade of reality of assisting, make panoramic purchase people utilize the purchase invoice to adopt various unlawful meanses to seize a large amount of refunds, become the beneficiary of the actual tax policy.
Next is that input tax and output tax tax base are inconsistent, collecting trade advances, the tax rate of output tax all is 13%, but because meter is put forward input tax by tax included price, meter is put forward output tax by tax included price not, form tax base bore difference, utilized input tax to come the offset output tax that opportunity is provided for purchase enterprise.
(2) supervision auditing method analysis
For checking of purchase enterprise, often carrying out tax revenue from the behavior of drawing a bill in the reflection of aspects such as stock, journal table, turnover of funds checks, its experience composition is quite big, and do not have accurate index to monitor in real time, do not have reliable, rich data support and mathematical analysis comparison means to participate in, it is checked and exists poor operability, the operating cost height, efficient is low, and specific aim is weak and hit shortcoming such as rate variance.
Summary of the invention
The purpose of this invention is to provide a kind of purchase managing bill system that can monitor the tax position that uses purchase invoice purchase of old and waste materials enterprise and agricultural byproducts processing enterprise.
Technical scheme of the present invention is: a kind of managing bill system of purchasing is the application system that is applied to tax authority's waste and old material and agricultural byproducts purchase managing bill, monitoring, analysis, comparison, comprise enterprises end control module and tax local side control module, the enterprises end control module comprises data acquisition system (DAS), portable data storage device and clock dog unit; Tax local side control module comprises data analysis system and database; Data acquisition system (DAS) typing related data by the enterprises end control module, deposit data in portable data storage device, the data analysis system of toll local side control module is compared, is analyzed the information in the portable data storage device then, comparison, analysis result and preset standard value compare, produce early warning, thereby find the suspicion that enterprise makes out an invoice in violation of rules and regulations, carry out key monitoring, assessment, inspection.
The data acquisition system (DAS) operation of enterprises end control module may further comprise the steps;
(1) system maintenance: operational sequence is initial stock's typing, the maintenance of product code storehouse, user management and tax pipe person management;
(2) managing bill: operational sequence is that invoice is bought and the invoice inquiry;
(3) purchase management: inquiry, purchase amended record and amended record inquiry are made out an invoice, purchased to operational sequence for purchase;
(4) receive management: operational sequence is for receiving list and receiving inquiry;
(5) finished product management: operational sequence is finished product warehouse-in, finished product outbound, finished product goes into library inquiry and finished product goes out library inquiry;
(6) sales management: operational sequence is made out an invoice for sale and is sold inquiry;
(7) data processing: operational sequence is that data backup, data are recovered and data declaration;
(8) account list processing (LISP): operational sequence is starting material journal, product journal and inquiring stock.
The data analysis system operation of tax local side control module may further comprise the steps;
(1) essential information: operational sequence is that company information adds, company information is safeguarded and product coding is safeguarded;
(2) statistical query: operational sequence is for the purchase inquiry and sell inquiry;
(3) compare of analysis: operational sequence is the ratio of inventory, asset turnover, purchase ratio analysis, amount of money analysis, sells people's analysis, quantitative analysis, tax burden rate;
(4) input-output ratio analysis:
Newly-increased finance comparison index, its computing method are as follows:
1) computing formula:
2) ANALYSIS OF CALCULATING:
Draw the consumption summation of a certain product by the difference of end of term product inventory and initial product inventory, principal ingredient composition ratio can read in neck material table, loss is the empirical value of an Individual Income Tax office, other data can obtain from enterprise's declaration data, molecule is a product output total amount, and denominator is that starting material consume total amount.
(5) data transmission: operational sequence is that enterprise's declaration data is imported database.
Portable data storage device is USB flash disk or portable hard drive.
Purchase managing bill system checks on the basis of rectifying notice using purchase invoice purchase of old and waste materials enterprise and agricultural byproducts processing concentration of enterprises the preferential tax policy and the Zhengzhou City Administration of State Bureau of purchase enterprise in response country, research and develop the taxation control system of finishing by Zhengzhou Tax Electronic Technology Co., Ltd.'s organization internal engineering and software engineering personnel, it is developing instrument that this system house end and tax local side adopt POWBIULDER and ASP respectively, SYBASE and SQLSERVER database have been set up respectively at enterprises end and tax local side, with standardized product Sort Code storehouse is the purchase management of standard to product, receive management, the finished product management, stock control, the cash that takes place in the managing bill, the journal table, account table data such as stock are implemented omnidistance monitoring in real time, carry out the fuzzy analyses and comparison of mathematics, check the effect that the accurate foundation of science is provided for tax revenue, obtained the consistent favorable comment of revenue department and enterprise.
The advantage of purchase managing bill system:
(1) policy and practical
On the system development thinking, tightly hold the spirit of country to collecting trade management singularity preferential policy, from implementing the tax policy, the amount of rationally increasing taxes, improve tax collection and administration efficient, the height of saving the actual demand of tax collection and administration cost sets out, and answers tax revenue expropriation and management problem need anxious to be solved, fill up the collecting trade tax revenue and check the field blank, give prominence to and embodied it as the practical characteristics of taxation control system.
(2) wide application, expansibility is strong
Set up product database according to the national standard item category code, based on this can be with this system extension to other all types of industries and commercial field, its wide application, expansibility is strong.
(3) be standard with the national standard item category code, authoritative high
With the national standard item category code is the foundation that product database is set up, and embodies its indubitable authority.
(4) financial index and in-process metrics combination, comprehensive height
Financial index monitoring and in-process metrics monitoring are taken all factors into consideration, and dynamic indicator and static index are replenished mutually, and checking for the precision tax revenue provides strong data analysis means and solid foundation, embodies its comprehensive and comprehensive high advantage.
(5) analyses and comparison means are original, and are effective strong
This system has opened up the new way of CTAXIS data and various monitor control index graphic interpretation of result comparison, has farthest effectively utilized available data resource, and is effective extremely strong.
(6) utilize USB flash disk to import and export data, data security degree height
Though utilization Internet transmission data are convenient and swift, but its conduct has its poor stability with the delivering path of the data that country and company interest are closely related, the shortcoming that degree of risk is high, but the USB flash disk of deriving means as the native system data importing has the not available storage capacity of other data storage meanses big, store permanent, the characteristics of safe and convenient have unrivaled superiority.
(7) hardware-software function combination, strong innovation
The accurate timing of utilization clock dog, the characteristics that can not change are purchased effective combination of actual demand that invoice is opened with itself and prevention and control, and are combined software function dexterously, make its innovation characteristic more obvious.
(8) take into account country and company interest, the social benefit height
The service tax collection and administration, make things convenient for enterprise to receive refund, service enterprise's daily management is the target that purchase managing bill system finally will reach, it also is the main cause that the tax authority paid close attention to and supported these software systems research and development, this system has embodied country and company interest, realized the target of doulbe-sides' victory, the outstanding high advantage of its social benefit that embodied.
Description of drawings
Fig. 1 is the structural representation of system of the present invention,
Fig. 2 is an enterprises end procedure operation process flow diagram,
Fig. 3 is a tax local side procedure operation process flow diagram.
Embodiment
The structure of system of the present invention is as shown in Figure 1: comprise enterprises end control module and tax local side control module, the enterprises end control module comprises data acquisition system (DAS) 1, portable data storage device 2 and clock dog unit 3; Tax local side control module comprises data analysis system 4 and database 5; Data acquisition system (DAS) 1 typing related data by the enterprises end control module, deposit data in portable data storage device 2, information in 4 pairs of portable data storage devices 2 of the data analysis system of toll local side control module is compared, is analyzed then, comparison, analysis result and preset standard value compare, produce early warning, thereby find the suspicion that enterprise makes out an invoice in violation of rules and regulations, carry out key monitoring, assessment, inspection.
Enterprises end procedure operation flow process of the present invention is as shown in Figure 2:
(1) system maintenance: operational sequence is the maintenance of product code storehouse, initial stock's typing, user management and tax pipe person management;
(2) managing bill: operational sequence is that invoice is bought and the invoice inquiry;
(3) purchase management: inquiry, purchase amended record and amended record inquiry are made out an invoice, purchased to operational sequence for purchase;
(4) receive management: operational sequence is for receiving list and receiving inquiry;
(5) finished product management: operational sequence is finished product warehouse-in, finished product outbound, finished product goes into library inquiry and finished product goes out library inquiry;
(6) sales management: operational sequence is made out an invoice for sale and is sold inquiry;
(7) data processing: operational sequence is that data backup, data are recovered and data declaration;
(8) account list processing (LISP): operational sequence is starting material journal, product journal and inquiring stock.
Tax local side procedure operation flow process of the present invention is as shown in Figure 3:
(1) essential information: operational sequence is that company information adds, company information is safeguarded and product coding is safeguarded;
(2) statistical query: operational sequence is for the purchase inquiry and sell inquiry;
(3) compare of analysis: operational sequence is the ratio of inventory, asset turnover, purchase ratio analysis, amount of money analysis, sale people analysis, quantitative analysis, input-output ratio analysis tax burden rate;
(4) data transmission: operational sequence is that enterprise's declaration data is imported database.
One, the present invention purchases the effect of managing bill system:
1) monitoring goods (the monitoring goods is promptly monitored the purchase invoice)
2) the same data comparison of same data of same enterprise and the CTAXIS of tax office software is analyzed;
3) effectively check enterprise's behaviors such as (open purchase invoice) of making out an invoice in violation of rules and regulations, reduce because of the deduction input tax causes tax and run off that reinforcement is to the tax administration of collecting trade.
Two, the structure of native system:
Software is divided into tax local side and enterprises end, and enterprises end is responsible for data acquisition, and the tax local side is responsible for the data analysis comparison, carries out exchanges data by USB flash disk between enterprises end and the tax local side, visits tax bureau's central database by LAN (Local Area Network) between each tax office.Data sharing by institutional framework, is carried out control of authority.
Three, native system design concept:
By foreground (enterprises end) company information acquisition system typing related data, by backstage (tax local side) information is compared, analyzed then, comparison, analysis result and preset standard value compare, produce early warning, thereby find the suspicion that enterprise makes out an invoice in violation of rules and regulations, carry out key monitoring, assessment, inspection.
Four, the effect of enterprises end control module:
(1) functions of modules structure operation flow process as shown in Figure 2.
(2) utilize software to realize the purchase and the management of purchase invoice
Realize purchasing the purchase and the management of invoice by the managing bill module.
(3) clock dog function is used in software
Purchase managing bill system can reach the purpose of opening that prevents the pension parachute invoice by to the reading of dog time in the clock chip; Utilize the characteristic of the read-only storage of clock dog high capacity can realize declaring the high capacity of medium by the moon, permanent storage and the function that makes things convenient for enterprise to declare; Utilize the powerful transform expansion function of clock dog, select trial period, the access times of accurate characteristic information may command software.
(4) monitoring goods, the thought of invigorating large enterprises while relaxing control over small ones
The control unlawful practice is promptly controlled purchase from the source of control unlawful practice; Aspect tax collection and administration, guarantee big leak or accident not to occur, the thought of promptly invigorating large enterprises while relaxing control over small ones.
(5) thought of total value control
A kind of tax revenue that enterprise taked that occurs the behavior of making out an invoice is in violation of rules and regulations time and again checked thought and means, to setting a higher limit on its month purchase starting material total value, moon total purchase value to such enterprise in the unit interval is controlled, and writes out falsely the unlawful practice of purchase invoice aspect to prevent concentration of enterprises.
(6) application of item category code storehouse in software function
With national standard item category code storehouse is that the foundation code storehouse participates in compare of analysis, and last rank can be added or selection by the user, as the use of oneself making out an invoice.
Five, the effect of tax local side control module:
(1) functions of modules structure operation flow process as shown in Figure 3.
(2) financial index comparison and in-process metrics comparison thinking
It is two with purchase volume ratio of inventory asset turnover that financial index and in-process metrics comparison are meant that utilization purchase ratio, amount of money analysis sale people analyze quantitative analysis input-output ratio analysis tax burden rate.
Claims (4)
1, a kind of managing bill system of purchasing is the application system that is applied to tax authority's waste and old material and agricultural byproducts purchase managing bill, monitoring, analysis, comparison, comprise enterprises end control module and tax local side control module, it is characterized in that: the enterprises end control module comprises data acquisition system (DAS), portable data storage device and clock dog unit; Tax local side control module comprises data analysis system and database; Data acquisition system (DAS) typing related data by the enterprises end control module, deposit data in portable data storage device, the data analysis system of toll local side control module is compared, is analyzed the information in the portable data storage device then, comparison, analysis result and preset standard value compare, produce early warning, thereby find the suspicion that enterprise makes out an invoice in violation of rules and regulations, carry out key monitoring, assessment, inspection.
2, purchase managing bill according to claim 1 system is characterized in that: the data acquisition system (DAS) operation of enterprises end control module may further comprise the steps;
(1) system maintenance: operational sequence is initial stock's typing, the maintenance of product code storehouse, user management and tax pipe person management;
(2) managing bill: operational sequence is that invoice is bought and the invoice inquiry;
(3) purchase management: inquiry, purchase amended record and amended record inquiry are made out an invoice, purchased to operational sequence for purchase;
(4) receive management: operational sequence is for receiving list and receiving inquiry;
(5) finished product management: operational sequence is finished product warehouse-in, finished product outbound, finished product goes into library inquiry and finished product goes out library inquiry;
(6) sales management: operational sequence is made out an invoice for sale and is sold inquiry;
(7) data processing: operational sequence is that data backup, data are recovered and data declaration;
(8) account list processing (LISP): operational sequence is starting material journal, product journal and inquiring stock.
3, purchase managing bill according to claim 1 system is characterized in that: the data analysis system operation of tax local side control module may further comprise the steps;
(1) essential information: operational sequence is that company information adds, company information is safeguarded and product coding is safeguarded;
(2) statistical query: operational sequence is for the purchase inquiry and sell inquiry;
(3) compare of analysis: operational sequence is the ratio of inventory, asset turnover, purchase ratio analysis, amount of money analysis, sells people's analysis, quantitative analysis, tax burden rate;
(4) input-output ratio analysis:
Newly-increased finance comparison index, its computing method are as follows:
1) computing formula:
2) ANALYSIS OF CALCULATING:
Draw the consumption summation of a certain product by the difference of end of term product inventory and initial product inventory, principal ingredient composition ratio can read in neck material table, loss is the empirical value of an Individual Income Tax office, other data can obtain from enterprise's declaration data, molecule is a product output total amount, and denominator is that starting material consume total amount.
(5) data transmission: operational sequence is that enterprise's declaration data is imported database.
4, purchase managing bill according to claim 1 system, it is characterized in that: portable data storage device is USB flash disk or portable hard drive.
Priority Applications (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN 200410010236 CN1691021A (en) | 2004-04-29 | 2004-04-29 | A purchased receipt management system |
Applications Claiming Priority (1)
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN 200410010236 CN1691021A (en) | 2004-04-29 | 2004-04-29 | A purchased receipt management system |
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| Publication Number | Publication Date |
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| CN1691021A true CN1691021A (en) | 2005-11-02 |
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| Application Number | Title | Priority Date | Filing Date |
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| CN 200410010236 Pending CN1691021A (en) | 2004-04-29 | 2004-04-29 | A purchased receipt management system |
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Cited By (4)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN102314736A (en) * | 2010-07-07 | 2012-01-11 | 航天信息股份有限公司 | Grain procurement invoice management system and method |
| CN106651562A (en) * | 2016-12-28 | 2017-05-10 | 深圳市中润四方信息技术有限公司 | Tax-related information acquisition method and system |
| CN108399556A (en) * | 2018-01-19 | 2018-08-14 | 大象慧云信息技术有限公司 | A kind of enterprise's income invoice management system |
| CN110096556A (en) * | 2019-04-22 | 2019-08-06 | 浙江诺诺网络科技有限公司 | A kind of system and method that the endowed accuracy of intelligence of making out an invoice can be improved |
-
2004
- 2004-04-29 CN CN 200410010236 patent/CN1691021A/en active Pending
Cited By (5)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN102314736A (en) * | 2010-07-07 | 2012-01-11 | 航天信息股份有限公司 | Grain procurement invoice management system and method |
| CN102314736B (en) * | 2010-07-07 | 2014-07-02 | 航天信息股份有限公司 | Grain procurement invoice management system and method |
| CN106651562A (en) * | 2016-12-28 | 2017-05-10 | 深圳市中润四方信息技术有限公司 | Tax-related information acquisition method and system |
| CN108399556A (en) * | 2018-01-19 | 2018-08-14 | 大象慧云信息技术有限公司 | A kind of enterprise's income invoice management system |
| CN110096556A (en) * | 2019-04-22 | 2019-08-06 | 浙江诺诺网络科技有限公司 | A kind of system and method that the endowed accuracy of intelligence of making out an invoice can be improved |
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