JP2005346337A - Tax-deductible amount calculation method - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To automatically determine a true object of tax deduction by effectively using online. <P>SOLUTION: A buying and selling information acquisition means 1a acquires buying and selling information 2 and 3, at the time of buying and selling commodities, from a terminal device connected thereto through a network, and registers the acquired buying and selling information 2 and 3 in a selling and buying information database 1b. A tax-deductible amount calculation means 1c determines, in reference to a personal database 1d registering the job family of a tax payer and a tax-deductible object article database 1e registering identifiers of articles which can be tax-deductible objects in the job family of the tax payer, an article that is a tax-deductible object in the job family of the tax payer among the articles registered in the selling and buying information database 1b. A deductible amount calculation means 1c calculates, in reference to the selling and buying information database 1b, the tax-deductible amount 4 of the tax payer based on the purchase amount or selling amount of the article that is the tax-deductible object. <P>COPYRIGHT: (C)2006,JPO&NCIPI

Description

  The present invention relates to a tax deduction calculation method, and more particularly, to a tax deduction calculation method after deducting sales profit.

  In recent years, opportunities for used book trading have expanded. Along with this, the opportunity for purchasers of books etc. to sell books etc. naturally increases. Furthermore, with the spread of the Internet and the like, online auctions and online old book transactions are also attracting attention.

In order to promote these trades, there is an article trade management system and article trade management method using online such as the Internet (see Patent Document 1).
JP 2002-49810 A

  By the way, when purchasing an article such as a book related to a business, the purchase amount is recognized as a necessary expense for the business. This necessary expense is subject to income tax deduction. However, when the purchased goods are sold and profits are obtained, the amount obtained by subtracting the sale amount from the purchase amount is a necessary expense. Therefore, the business owner needs to manage the purchase amount and the sale amount of the goods subject to income tax deduction.

  However, in the case of an individual business owner, it becomes difficult to separately manage buying and selling of privately used goods and buying and selling of goods used for business as the quantity of goods sold increases. For this reason, it was easy to report the purchase price of goods subject to income tax deduction or the sale price of goods subject to income tax deduction.

Further, regarding the purchase of an article such as a book, if the article purchaser manually calculates whether or not the book is related to a business, there is a risk of oversight due to human factors.
The present invention has been made in view of the above points, and an object of the present invention is to provide a tax deduction calculation method for automatically determining a target of true income tax deduction using online effectively.

  In order to solve the above problems, the present invention provides a tax deduction calculation method as shown in FIG. In this tax deduction calculation method, when goods are bought and sold, the buying and selling information acquisition means 1a is sold and sold from the terminal device connected via the network. The transaction information 2 and 3 including the product identifier indicating the purchased product and the sales price is acquired, and the acquired sales information 2 and 3 is registered in the sales information database 1b. Then, the deduction calculation means 1c refers to the personal database 1d in which the taxpayer's job type is registered and the deduction object database 1e in which the job type of the item is registered. Of each article registered in the database 1b, an article subject to tax deduction is determined based on the taxpayer's occupation. Further, the deduction amount calculation means 1c calculates the tax deduction amount 4 of the taxpayer based on the purchase amount and the sales amount of the goods subject to tax deduction.

  According to such a tax deduction calculation method, when buying and selling goods, the buying and selling information acquiring means 1a stores the buying and selling information 2 and 3 in the buying and selling information database 1b. Thereafter, the deduction calculation means 1c determines an article that is subject to tax deduction for the taxpayer's job, from among the articles registered in the trade information database 1b with the taxpayer involved as a purchaser. Then, the tax deduction amount 4 of the taxpayer is calculated by the deduction amount calculation means 1c based on the purchase amount and the sales amount of the goods subject to tax deduction.

  As described above, in the present invention, the goods subject to tax deduction are registered in advance for each taxpayer's job, and the buying and selling information on the goods subject to tax deduction among the goods sold by the taxpayer is used. The correct tax credit was calculated. This eliminates the need for the taxpayer himself / herself to know whether or not the goods are tax deductible for each item, thereby preventing an erroneous calculation of the tax deduction amount due to human omissions.

Hereinafter, embodiments of the present invention will be described with reference to the drawings.
First, an outline of the invention applied to the embodiment of the present invention will be described.
FIG. 1 is a conceptual diagram of the invention applied to the embodiment of the present invention. The tax credit calculation method according to the present invention is realized by the tax credit calculation device 1 connected to a network. The tax deduction calculation device 1 automatically determines the true tax deduction target using various information such as the buying and selling information 2 and 3.

  Trading information 2 and 3 are a seller personal identifier for managing an individual who has sold an article, a purchaser personal identifier for managing an individual who has purchased the article, an article identifier for displaying the article, and a trading price for displaying the amount actually entered and exited. Consists of Information arranged in the horizontal direction of each item is associated with each other.

  In the trade information database 1b, trade information 2 and 3 are organized and stored for each item. Specifically, the buying and selling information database 1b includes an individual identifier for displaying an individual, an item identifier for displaying an article, a purchase price, a sales price, and a deduction object flag indicating whether the article is to be deducted. . Information arranged in the horizontal direction of each item is associated with each other.

  The trading information acquisition means 1a registers data in the trading information database 1b based on the trading information 2 and 3. The personal identifier is acquired from the seller personal identifier and purchaser personal identifier of the trading information 2 and 3. The product identifier is acquired from the product identifier of the sales information 2 and 3. The purchase price is acquired from the purchaser personal identifier of the sales information 2 and 3 and the sales price. The sales amount is acquired from the seller individual identifier of the sales information 2 and 3 and the sales amount. The deduction object flag is acquired by the deduction amount calculation means 1c described later.

  The personal database 1d is composed of a personal identifier and a work classification code. The personal identifier indicates an individual. The job classification code indicates the job type of the individual. Information arranged in the horizontal direction of each item is associated with each other.

  The deduction object article database 1e is composed of a work classification code and a book classification code. The job classification code indicates the job type of interest. The book classification code indicates a book related to the job classification code. Information arranged in the horizontal direction of each item is associated with each other.

  The deduction amount calculation means 1c calculates a deduction object flag in the trading information database 1b, and further calculates a final tax deduction amount 4. If the personal job type matches the job type of the article purchased by the individual from the personal database 1d and the deductible item database 1e, the individual item is subject to tax deduction and the deduction target flag is registered for the individual. . Further, for the goods related to the personal occupation, the total of the purchase amount minus the total sale amount is output as the tax deduction amount 4. If it is not sold, the sales amount is 0 yen.

  According to such a system configuration, first, data is registered in each item of the sales information database 1b from the plurality of sales information 2, 3 by the sales information acquisition means 1a. For example, in the sales information 2, the purchaser's individual A purchases the article α for 1200 yen, and in the sales information 3, the individual A becomes a seller and sells the article α for 200 yen. Therefore, information indicating that the individual A purchases the article α for 1200 yen and sells it for 200 yen is registered in the sales information database 1b.

  Thereafter, the deduction object flag of the trading information database 1b is registered by the deduction amount calculation means 1c from the personal database 1d and the deduction object article database 1e. For example, if the person A in the personal database 1d is a system engineer and the purchased item is a network-related book, the job type of the individual A matches the job type of the purchased item α, so the deduction object flag is registered. Is done.

  Further, the tax deduction amount 4 is calculated from the trade information database 1b by the deduction amount calculation means 1c. For example, 1000 yen after subtracting the sales amount of 200 yen from the purchase amount of 1200 yen is the tax deduction amount 4.

In this way, the correct tax deduction amount can be easily obtained by automatically determining the object to be deducted.
Hereinafter, specific contents of the embodiment will be described.

  FIG. 2 is a system configuration diagram of the present embodiment. The present embodiment is composed of an integrated information processing system 100, a network 200, an individual terminal 300, an online user bookstore terminal 400, an antiquarian bookstore terminal 500, a bookstore terminal 600, and a system administrator terminal 700. The integrated information processing system 100, personal terminal 300, online user secondhand bookstore terminal 400, secondhand bookstore terminal 500, bookstore terminal 600, and system administrator terminal 700 are connected online using the network 200. .

The integrated information processing system 100 includes a communication control interface unit 110, a control unit 120, and a storage unit. Each part is connected by a network.
The communication control interface unit of the overall information processing system 100 transmits data from the control unit 120 and the storage unit 130 to an external network, and further transmits data from the external network to the control unit 120 and the storage unit 130. Perform data conversion.

  Regarding the control unit 120 of the integrated information processing system 100, the personal management unit 121, the book management unit 122, the deduction target book management unit 123, the bookstore management unit 124, the used bookstore management unit 125, the online user usedbookstore management unit 126, and the buying and selling information It comprises a management unit 127 and an income tax deduction management unit 128. The personal management unit 121 manages personal information of the user. The book management unit 122 manages book information. The deduction target book management unit 123 manages job titles of books. The bookstore management unit 124 manages bookstore information. The used book store management unit 125 manages information on used book stores. The online user used book store management unit 126 considers an online user as an used book store, and manages the used book store. The trading information management unit 127 manages trading information of books. The income tax deduction management unit 128 manages the deduction amount of the income tax.

  The storage unit 130 of the integrated information processing system 100 includes a personal database 131, a book database 132, a deduction target book table 133, a book store database 134, an old book store database 135, an online user old book store database 136, a buying and selling information database 137, and an income tax deduction database. 138. The personal database 131 stores user personal information. The book database 132 stores information on books. The deduction target book table 133 stores information on the type of book. The bookstore database 134 stores bookstore information. The used book store database 135 stores information on used book stores. The online user used book store database 136 considers an online user as an used book store, and stores information on the used book store. The trading information database 137 stores trading information of books. The income tax deduction database 138 stores income tax deductions.

  FIG. 3 is a diagram showing a data structure of the personal database. The personal database 131 includes a personal ID, a password, an individual, sex, age, zip code, address, and job classification code. In the personal database 131, the information arranged in the horizontal direction of each item is associated with each other. The personal ID is a number representing personal information. Passwords allow simple authentication of registered individuals. The individual is the name of the individual related to the personal ID. The gender is the gender of the individual related to the personal ID. Age is the age of an individual related to the personal ID. The postal code is a personal postal code related to the personal ID. The address is a personal address related to the personal ID. The job classification code is a number of an individual job type related to the personal ID.

  FIG. 4 shows the data structure of the book database. The book database 132 includes a book ID, a book, an author, a publisher, a sales date, a list price, and a book classification code. In the book database 132, pieces of information arranged in the horizontal direction of each item are associated with each other. The book ID is a number representing book information. The book is the name of the book related to the book ID. The author is the author of the book related to the book ID. The publisher is a publisher of books related to the book ID. The sale date is the sale date of the book related to the book ID. The list price is the list price of the book related to the book ID. The book classification code is the number of the title of the book related to the book ID.

  FIG. 5 is a diagram illustrating a data structure of the deduction target book table. The deduction target book table 133 is composed of work classification codes and book classification codes. In the deduction target book table 133, pieces of information arranged in the horizontal direction of each item are associated with each other. The job classification code is a job type number. The book classification code is the number of the book related to the work classification code.

  FIG. 6 shows the data structure of the bookstore database. The bookstore database 134 includes a bookstore ID, a password, a bookstore, a book ID, a stock quantity, and a book individual ID. In the bookstore database 134, the information arranged in the horizontal direction of each item is associated with each other. The bookstore ID is a number representing bookstore information. The password allows simple authentication of the registered bookstore. The bookstore is the name of the bookstore related to the bookstore ID. The book ID is the number of the book held by the bookstore related to the bookstore ID. The inventory quantity is the inventory quantity of books held by the bookstore related to the bookstore ID. The individual book ID is the number of each book held by the bookstore related to the bookstore ID.

  FIG. 7 is a diagram showing a data structure of the used bookstore database. The used bookstore database 135 includes a bookstore ID, a password, an used bookstore, an individual book ID, a book ID, and an amount. In the used bookstore database 135, pieces of information arranged in the horizontal direction of each item are associated with each other. The bookstore ID is a number representing book information. The password allows simple authentication of the registered used bookstore. The used bookstore is the name of the used bookstore related to the bookstore ID. The individual book ID is the number of each book held by the bookstore related to the bookstore ID. The book ID is the number of the book held by the bookstore related to the bookstore ID. The amount is the amount of the book held by the bookstore related to the bookstore ID.

  FIG. 8 is a diagram showing a data structure of the online user used bookstore database. The online user used bookstore database 136 includes a seller ID, a seller, a book individual ID, a book ID, and an amount. In the online user used bookstore database 136, pieces of information arranged in the horizontal direction of each item are associated with each other. The seller ID is a number representing the seller information. The seller is the name of the seller related to the seller ID. The individual book ID is a number of each book held by the seller related to the seller ID. The book ID is the number of the book held by the seller related to the seller ID. The amount is the amount of the book held by the seller related to the seller ID.

  FIG. 9 is a diagram showing the data structure of the buying and selling information database. The trading information database 137 includes a personal ID, a book ID, a book individual ID, a purchase date, a purchase price, a purchase destination, a sales date, a sales price, a sales destination, and a deduction target flag. In the trading information database 137, the information arranged in the horizontal direction of each item is associated with each other. The personal ID is a number representing personal information. The book ID is the number of a book held or held by an individual related to the personal ID. The individual book ID is an individual number of a book held or held by an individual related to the personal ID. The purchase date is a purchase date of a book held or held by an individual related to the personal ID. The purchase amount is the purchase amount of the book held by the individual related to the personal ID. The purchase destination is a purchase destination of a book owned or held by an individual related to the personal ID. The sale date is the sale date of the book held by the individual related to the personal ID. The sales amount is the sales amount of the book held by the individual related to the personal ID. The sales destination is the sales destination of the book held by the individual related to the personal ID. The deduction object flag indicates whether or not the job type of the book held or held by the individual related to the personal ID and the personal job type related to the personal ID do not match.

  FIG. 10 shows the data structure of the income tax deduction database. The income tax deduction database 138 is composed of an individual ID, a deduction target purchase amount, a deduction target sale amount, and an income tax deduction amount. In the income tax deduction database 138, the information arranged in the horizontal direction of each item is associated with each other. The personal ID is a number representing personal information. The deduction object purchase amount is the purchase amount of the individual deduction object related to the personal ID. The deduction object sales amount is the individual deduction object sales amount related to the personal ID. The income tax deduction is an individual's income tax deduction related to the personal ID.

The following processing is performed by the system configured as described above.
FIG. 11 is a flowchart showing processing of the personal management unit. This process is performed by the personal manager 121.

[S11] From the personal terminal 300, input of personal attributes including personal, gender, age, zip code, address, and classification code is accepted.
[S12] The personal attributes input in S11 are written into the personal database 131.

[S13] A personal ID representing the personal attribute input in S11 and a password required for data editing are issued to the personal terminal 300.
[S14] The ID and password issued in S13 are written in the personal database 131.

[S15] Later, in the case of data editing, a card is issued to an individual so that the procedure is simplified. In the card, the ID and password issued in S13 are recorded.
In this way, the user's personal registration is performed. In addition, by issuing a card and a password at the time of personal registration, it becomes possible to easily authenticate the registered individual thereafter.

FIG. 12 is a flowchart showing processing of the book management unit. This processing is performed by the book management unit 122.
[S21] An input of a book attribute including a book, an author, a publisher, a sale date, a list price, and a classification code is received from the system administrator's terminal 700.

[S22] The book attribute input in S21 is written into the book database 132.
[S23] A book ID representing the book attribute input in S21 is issued to the terminal 700 of the system administrator.

[S24] The ID issued in S23 is written in the book database 132.
In this way, the book is registered.
FIG. 13 is a flowchart showing processing of the deduction target book management unit. This process is performed by the book management unit 123 to be deducted.

[S31] An input of information including a work classification code and a book classification code is received from the terminal 700 of the system administrator.
[S32] The information input in S31 is written into the deduction target book table 133.

In this way, the title of the book is registered.
FIG. 14 is a flowchart showing the processing of the bookstore management unit. This processing is performed by the bookstore management unit 124.

[S41] An input of a bookstore attribute including a bookstore, a book ID, an inventory quantity, and a book individual ID is accepted from the bookstore terminal 600.
[S42] The bookstore attributes input in S41 are written into the bookstore database 134.

[S43] A bookstore ID representing the bookstore attribute input in S41 and a password required for data editing are issued to the bookstore terminal 600.
[S44] The ID and password issued in S43 are written in the bookstore database 134.

[S45] After that, in the case of data editing, a card is issued to the bookstore so that the procedure is simplified. The card stores the ID and password issued in S43.
In this way, the bookstore is registered. By issuing a card and password when registering a bookstore, the registered bookstore can be simply authenticated thereafter.

FIG. 15 is a flowchart showing the processing of the used bookstore management unit. This processing is performed by the used bookstore management unit 125.
[S51] The input of the used book store attribute including the used book store, the individual book ID, the book ID, and the amount is received from the terminal 500 of the used book store.

[S52] The used bookstore attributes input in S51 are written into the used bookstore database 135.
[S53] An old bookstore ID representative of the old bookstore attribute input in S51 and a password required for data editing are issued to the old bookstore terminal 500.

[S54] The ID and password issued in S53 are written in the used bookstore database 135.
[S55] After that, in the case of data editing, a card is issued to the used bookstore so that the procedure is simplified. The card stores the ID and password issued in S53.

In this way, registration of an old bookstore is performed. In addition, by issuing a card and a password when registering a used bookstore, it becomes possible to easily authenticate the registered used bookstore thereafter.
FIG. 16 is a flowchart showing the processing of the online user old book store management unit. This processing is performed by the online user old book store management unit 126.

[S61] The online user second-hand bookstore attribute input including the seller, the individual book ID, the book ID, and the amount is received from the terminal 400 of the online user second-hand bookstore.
[S62] The online user secondhand bookstore attribute input in S61 is written in the online user secondhand bookstore database 136.

In this way, registration of an online user old book store is performed.
FIG. 17 is a flowchart showing the processing of the buying and selling information management unit regarding the purchase processing at the bookstore and the used bookstore. This processing is performed by the trading information management unit 127.

[S71] The bookstore terminal 600 reads the personal ID representing the personal attribute from the card or the like presented by the book purchaser.
[S72] The trading information management unit 127 receives the personal ID of S71 from the terminal 600 of the bookstore.

  [S73] The trade information management unit 127 determines whether the personal ID of S71 is registered in the personal database 131. If registered, the process proceeds to S77. If not registered, the process proceeds to S74.

[S74] Since the personal ID is not registered in the personal database 131 in S73, the comprehensive information processing system notifies the bookstore terminal of the error.
[S75] The bookstore terminal 600 determines whether there is an error. If there is an error, the procedure ends. If there is no error, the process proceeds to S76.

[S76] The bookstore terminal 600 reads the individual ID of the book from the bar code of the book through POS (point of sales) or the like.
[S77] The trading information management unit 127 receives the book individual ID of S76 from the terminal 600 of the bookstore.

[S78] The trade information manager 127 reads the book information from the bookstore database 134, the used bookstore database 135, and the book database 132.
[S79] The bookstore terminal 600 receives the book information of S78 from the comprehensive information processing system.

[S80] The bookstore terminal 600 executes a payment process for the book purchaser.
[S81] The buying and selling information management unit 127 buys and sells buying and selling information including a personal ID, a book ID, a book individual ID, a purchase date, a purchase amount, a purchase destination, a sale date, a sale amount, a sale destination, and a deduction target flag. Write to the information database 137.

  In this way, the purchase / purchase information of the purchase process at the bookstore and the used bookstore is registered. By automatically converting the sales information in the book store and the used book store into electronic information, it becomes easy to use the sales information for calculating the tax deduction.

FIG. 18 is a flowchart showing the processing of the buying and selling information management unit regarding purchase processing at a bookstore and an old bookstore using a network. This processing is performed by the trading information management unit 127.
[S91] The personal terminal 300 receives a network use request from the individual.

[S92] The trading information management unit 127 receives the personal ID input in S91 from the personal terminal 300.
[S93] The trade information management unit 127 determines whether the personal ID of S91 is registered in the personal database 131. If registered, the process proceeds to S96. If not registered, the process proceeds to S94.

[S94] Since the personal ID is not registered in the personal database 131 in S93, the trading information management unit 127 notifies the personal terminal of the error.
[S95] The personal terminal 300 determines whether there is an error. If there is an error, the process returns to S91. If there is no error, the process proceeds to S97.

[S96] The trading information management unit 127 reads the book information from the bookstore database 134, the used bookstore database 135, and the book database 132, and creates a sales screen.
[S97] The personal terminal 300 receives the sales screen created in S96 from the sales information management unit 127. Then, the sales screen is displayed.

[S98] The personal terminal 300 determines a purchased book based on a request from the individual.
[S99] The trading information management unit 127 receives purchased book information from the personal terminal 300. Then, the sales process is performed.

  [S100] The buying and selling information management unit 127 buys and sells buying and selling information including a personal ID, a book ID, a book individual ID, a purchase date, a purchase amount, a purchase destination, a sale date, a sale amount, a sale destination, and a deduction target flag. Write to the information database 137.

  In this way, the purchase / purchase information of the purchase process at the bookstore and the used bookstore using the network is registered. By automatically converting sales information in bookstores and used bookstores that use the network into electronic information, it becomes easy to use the sales information for tax deduction calculation.

Next, purchase processing between individuals using a network will be described with reference to FIGS. 19 and 20.
FIG. 19 is the first half of the flowchart showing the processing of the trading information management unit regarding the purchase processing between individuals using the network. This processing is performed by the trading information management unit 127.

[S101] The personal terminal 300 receives a network use request from an individual.
[S102] The trading information management unit 127 receives the personal ID input in S101 from a personal terminal.

  [S103] The trading information management unit 127 determines whether the personal ID of S101 is registered in the personal database 131. If registered, the process proceeds to S106. If not registered, the process proceeds to S104.

[S104] Since the personal ID is not registered in the personal database 131 in S103, the comprehensive information processing system notifies the personal terminal of an error.
[S105] The personal terminal determines whether there is an error. If there is an error, the process returns to S101. If there is no error, the process proceeds to S107.

[S106] The trading information manager 127 reads the book information from the online user used bookstore database 136 and the book database 132 and creates a sales screen.
[S107] The personal terminal 300 receives the sales screen created in S106 from the trading information management unit 127. Then, the sales screen is displayed.

[S108] The personal terminal 300 determines the book to be purchased in response to a request from the individual.
[S109] The trade information management unit 127 receives purchased book information from a personal terminal. Then, the sales process is performed.

  [S110] The buying and selling information management unit 127 buys and sells buying and selling information including a personal ID, a book ID, a book individual ID, a purchase date, a purchase amount, a purchase destination, a sale date, a sale amount, a sale destination, and a deduction target flag. Write to the information database 137.

Thereafter, the process proceeds to S111 in FIG.
FIG. 20 is the latter half of the flowchart showing the processing of the trade information management unit regarding the purchase processing between individuals using the network. This processing is performed by the trading information management unit 127.

  [S111] The trading information management unit 127 determines whether the seller is registered in the personal database 131. If registered, the process proceeds to S112. If not, the procedure ends.

  [S112] The buying / selling information management unit 127 is a buying / selling composed of a seller's personal ID, book ID, book individual ID, purchase date, purchase price, purchase destination, sale date, sales price, sales destination, and deduction object flag. Information is also written into the trading information database 137.

  In this way, registration of sales information for purchase processing between individuals using the network is performed. By automatically converting sales information between individuals using the network into electronic information, it becomes easy to use the sales information for tax deduction calculation.

FIG. 21 is a flowchart showing the processing of the income tax deduction management unit. This processing is performed by the income tax deduction management unit 128.
[S121] The personal terminal 300 receives a network use request from the individual. Specifically, a personal ID necessary for user authentication is received. In response to this operation input, a login request including a personal ID is output from the personal terminal 30 to the income tax deduction management unit 128.

[S122] The income tax deduction management unit 128 receives the personal ID input in S121 from the personal terminal 300.
[S123] The income tax credit management unit 128 determines whether the personal ID of S121 is registered in the personal database 131. If registered, the corresponding record is acquired and the process proceeds to S126. If not registered, the process proceeds to S124.

[S124] Since the personal ID is not registered in the personal database 131 in S123, the integrated information processing system notifies the personal terminal 300 of an error.
[S125] The personal terminal 300 determines whether there is an error. If there is an error, the process returns to S121. If there is no error, the process proceeds to S129.

[S126] Using the individual work classification code, the personal book classification code is obtained from the book table 133 to be deducted.
[S127] The income tax deduction management unit 128 corresponds to the book classification code among the purchased books of the purchaser this year, based on the purchase information database 137 corresponding to the personal ID, the book database 132, and the book classification code obtained in S126. If there is a book, 1 is written in the deduction target flag of the book in the trading information database 137. This process is performed for all books purchased by the logged-in individual this year (from April 1 to March 31 of the following year).

  [S128] The income tax deduction management unit 128 subtracts the sales amount from the purchase amount and obtains the income tax deduction amount when the deduction target flag is 1 from the purchase / purchase information database 137 in the purchase book of the purchaser this year. For example, the income tax deduction management unit 128 totals the purchase amounts of books whose deduction target flag is 1 among books purchased by the logged-in individual this year. Next, the income tax deduction management unit 128 totals the sales amounts of books whose deduction target flag is 1 among books purchased by the logged-in individual this year. At this time, the sales amount is converted to 0 for unsold books. Then, the income tax deduction management unit 128 subtracts the total sales amount from the total purchase amount to obtain an income tax deduction amount.

  [S129] The personal terminal 300 receives the income tax deduction calculated in S128 from the income tax deduction management unit 128. Then, an income tax deduction screen is displayed on the personal terminal 300.

[S130] The income tax deduction management unit 128 writes the income tax deduction calculated in S128 in the income tax deduction database 138.
FIG. 22 is a diagram showing an income tax deduction display screen. On the income tax deduction display screen 30, an ID number, name, period, and classification code are displayed as taxpayer personal information. In addition, a deduction amount is displayed together with a deduction target book code indicating a book subject to tax deduction, a purchase amount (total amount) of the deduction target book, and a sales amount (total amount) of the deduction target book. The deduction amount is an amount obtained by subtracting the sales amount from the purchase amount.

  In this way, the income tax deduction amount is automatically registered. An accurate income tax deduction is automatically calculated, and there is no risk of tax evasion or overpayment from an individual perspective, and accurate financial resources can be secured from the viewpoint of national power.

By the way, the comprehensive information processing system 100 having the above functions can be realized by a computer.
FIG. 23 is a diagram illustrating a hardware configuration example of a computer used in the embodiment of the present invention.

  The entire computer 10 is controlled by a CPU (Central Processing Unit) 11. A random access memory (RAM) 12, a hard disk drive (HDD: Hard Disk Drive) 13, a graphic processing device 14, an input interface 15, and a communication interface 16 are connected to the CPU 11 via a bus 17.

  The RAM 12 temporarily stores at least part of an OS (Operating System) program and application programs to be executed by the CPU 11. The RAM 12 stores various data necessary for processing by the CPU 11.

The HDD 13 stores an OS and application programs.
A monitor 21 is connected to the graphic processing device 14. The graphic processing device 14 displays an image on the screen of the monitor 21 in accordance with a command from the CPU 11.

  A keyboard 22 and a mouse 23 are connected to the input interface 15. The input interface 15 transmits signals sent from the keyboard 22 and the mouse 23 to the CPU 11 via the bus 17.

The communication interface 16 is connected to the network 24. The communication interface 16 transmits and receives data to and from other computers via the network 24.
With the hardware configuration as described above, the processing functions of the present embodiment can be realized. In that case, a server program describing the processing contents of the functions that the comprehensive information processing system should have is provided. The server computer executes the server program in response to a request from the client computer. As a result, the processing function is realized on the server computer, and the processing result is provided to the client computer.

  The server program describing the processing contents can be recorded on a recording medium readable by the server computer. Examples of the recording medium readable by the server computer include a magnetic recording device, an optical disk, a magneto-optical recording medium, and a semiconductor memory. Examples of the magnetic recording device include a hard disk device (HDD), a flexible disk (FD), and a magnetic tape. Examples of the optical disc include a DVD (Digital Versatile Disc), a DVD-RAM (Random Access Memory), a CD-ROM (Compact Disc Read Only Memory), and a CD-R (Recordable) / RW (ReWritable). Magneto-optical recording media include MO (Magneto-Optical disk).

When distributing a server program, for example, portable recording media such as a DVD and a CD-ROM on which the server program is recorded are sold.
The server computer that executes the server program stores, for example, the server program recorded on the portable recording medium in its own storage device. Then, the server computer reads the server program from its own storage device and executes processing according to the server program. The server computer can also read the server program directly from the portable recording medium and execute processing according to the server program.

(Appendix 1) In the tax deduction calculation method using a computer,
When the buying and selling information acquisition means performs the buying and selling of goods, from the terminal device connected via the network, the personal identifier of the seller, the personal identifier of the purchaser, the goods identifier indicating the goods sold and sold, Obtain trading information including the amount of money, register the acquired trading information in the trading information database,
The deduction object judging means includes a personal database in which the taxpayer's job type is registered in association with the taxpayer's personal identifier, and an identifier of the article that can be a tax deduction object in the taxpayer's job category. With reference to the registered object database for deduction, the taxpayer is involved as a purchaser, and among the items registered in the sales information database, the taxpayer is subject to tax deduction for the job type of the purchased taxpayer. Determine the goods,
The deduction amount calculation means refers to the transaction information database, and calculates the tax deduction amount of the taxpayer based on the purchase amount and the sale amount of the goods to be deducted from tax.
Tax deduction calculation method characterized by this.

  (Supplementary note 2) The tax according to supplementary note 1, wherein the deduction amount calculation means uses the sum of the purchase amount minus the sales amount for each of the goods subject to tax deduction as the tax deduction amount. Deduction calculation method.

  (Additional remark 3) The said deduction amount calculation means, when the said taxpayer has not yet sold the said goods subject to tax deduction, calculates the said tax deduction amount with a sales amount as 0. Tax deduction calculation method.

  (Additional remark 4) The said deduction amount calculation means makes only the said goods purchased within a predetermined period among the said articles which are the object of tax deduction as the calculation object of the said tax deduction amount. Tax deduction calculation method described.

(Appendix 5) In the tax credit calculation program for calculating tax credits using a computer,
In the computer,
When the buying and selling information acquisition means performs the buying and selling of goods, from the terminal device connected via the network, the personal identifier of the seller, the personal identifier of the purchaser, the goods identifier indicating the goods sold and sold, Obtain trading information including the amount of money, register the acquired trading information in the trading information database,
The deduction object judging means includes a personal database in which the taxpayer's job type is registered in association with the taxpayer's personal identifier, and an identifier of the article that can be a tax deduction object in the taxpayer's job category. With reference to the registered object database for deduction, the taxpayer is involved as a purchaser, and among the items registered in the sales information database, the taxpayer is subject to tax deduction for the job type of the purchased taxpayer. Determine the goods,
The deduction amount calculation means refers to the transaction information database, and calculates the tax deduction amount of the taxpayer based on the purchase amount and the sale amount of the goods to be deducted from tax.
Tax deduction calculation program characterized by causing processing to be executed.

(Appendix 6) In a tax deduction calculation device using a computer,
When an item is sold or purchased, from a terminal device connected via the network, the seller's personal identifier, the purchaser's personal identifier, the item identifier indicating the item sold and the sale information including the sale price Trading information acquisition means for acquiring and registering the acquired trading information in a trading information database;
A personal database in which the taxpayer's job type is registered in association with the taxpayer's personal identifier, and a deduction object database in which the identifier of the product that can be deducted for tax in the job category of the taxpayer is registered And, among the items registered in the trading information database with the taxpayer involved as a purchaser, a deduction object for determining an item to be deducted for tax in the occupation of the purchased taxpayer A determination means;
A deduction amount calculating means for calculating the tax deduction amount of the taxpayer based on the purchase amount and the sales amount of the article to be deducted with reference to the transaction information database;
A tax deduction calculation device characterized by comprising:

(Supplementary note 7) In a computer-readable recording medium recording a tax credit calculation program for calculating a tax credit using a computer,
In the computer,
When the buying and selling information acquisition means performs the buying and selling of goods, from the terminal device connected via the network, the personal identifier of the seller, the personal identifier of the purchaser, the goods identifier indicating the goods sold and sold, Obtain trading information including the amount of money, register the acquired trading information in the trading information database,
The deduction object judging means includes a personal database in which the taxpayer's job type is registered in association with the taxpayer's personal identifier, and an identifier of the article that can be a tax deduction object in the taxpayer's job category. With reference to the registered object database for deduction, the taxpayer is involved as a purchaser, and among the items registered in the sales information database, the taxpayer is subject to tax deduction for the job type of the purchased taxpayer. Determine the goods,
The deduction amount calculation means refers to the transaction information database, and calculates the tax deduction amount of the taxpayer based on the purchase amount and the sale amount of the goods to be deducted from tax.
A computer-readable recording medium having recorded thereon a tax deduction calculation program characterized in that processing is executed.

It is the schematic inside the system of this invention. It is the schematic including the exterior of the system of the present invention. It is a figure which shows the example of a personal database. It is a figure which shows the example of a book database. It is a figure which shows the example of a deduction object book table. It is a figure which shows the example of a bookstore database. It is a figure which shows the example of an used bookstore database. It is a figure which shows the example of an online user used bookstore database. It is a figure which shows the example of a trading information database. It is a figure which shows the example of an income tax deduction amount database. It is a flowchart which shows the process of a personal management part. It is a flowchart which shows the process of a book management part. It is a flowchart which shows the process of the deduction target book management part. It is a flowchart which shows the process of a bookstore management part. It is a flowchart which shows the process of an used bookstore management part. It is a flowchart which shows a process of an online user used bookstore management part. It is a flowchart which shows the process of the buying and selling information management part regarding the purchase process in a bookstore and an old bookstore. It is a flowchart which shows the process of the buying and selling information management part regarding the purchase process in the bookstore and secondhand bookstore using a network. It is the first half of the flowchart which shows the process of the buying and selling information management part regarding the purchase process between individuals using a network. It is the second half of the flowchart which shows the process of the buying and selling information management part regarding the purchase process between individuals using a network. It is a flowchart which shows the process of an income tax credit management part. It is a figure which shows the example of a deduction amount calculation result. It is a figure which shows the structural example of a computer.

Explanation of symbols

1 Tax deduction calculation device 1a Trading information acquisition means 1b Trading information database 1c Deduction calculation means 1d Personal database 1e Deduction object database 2,3 Trading information 4 Tax deduction

Claims (3)

In tax deduction calculation method using computer,
When the buying and selling information acquisition means performs the buying and selling of goods, from the terminal device connected via the network, the personal identifier of the seller, the personal identifier of the purchaser, the goods identifier indicating the goods sold and sold, Obtain trading information including the amount of money, register the acquired trading information in the trading information database,
The deduction object judging means includes a personal database in which the taxpayer's job type is registered in association with the taxpayer's personal identifier, and an identifier of the article that can be a tax deduction object in the taxpayer's job category. With reference to the registered object database for deduction, the taxpayer is involved as a purchaser, and among the items registered in the sales information database, the taxpayer is subject to tax deduction for the job type of the purchased taxpayer. Determine the goods,
The deduction amount calculation means refers to the transaction information database, and calculates the tax deduction amount of the taxpayer based on the purchase amount and the sale amount of the goods to be deducted from tax.
Tax deduction calculation method characterized by this.   2. The tax deduction calculation method according to claim 1, wherein the deduction amount calculation means sets the total amount obtained by subtracting the sales amount from the purchase amount for each of the articles subject to tax deduction as the tax deduction amount. Method.   2. The tax according to claim 1, wherein the deduction amount calculation means sets the tax deduction amount to be calculated only for the items purchased within a predetermined period among the items to be deducted for tax. Deduction calculation method.

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