JP2008090665A - Corporate inhabitant tax application form creation support system - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To reduce a correction operation to be generated due to the change of prefecture, city, town and village codes to be generated in the case of merging prefectures, cities, towns and villages and an interim measure with respect to the creation of the application form of corporate inhabitant tax (for example, prefectural inhabitant tax and city, town and village inhabitant tax). <P>SOLUTION: In this application form creation support system based on the application form creation program of a corporate inhabitant tax using a computer, a computer 2 is provided with: an application form creation program storage means 12 for storing a program for an application form; a prefecture, city, town and village mergence information storage means 13 for storing mergence information; a prefecture, city, town and village code decision means 16 for deciding whether or not the prefecture and city, town and village codes are made to correspond; an interim measure decision means 17 for deciding the presence or absence of tax interim measures; and an application form information creation means 15 for creating an application form. The corporate inhabitant tax application form is caused to be created according to correspondence to the prefecture, city, town and village codes. When it does not have the correspondence and there is no tax amount interim measure, the prefecture, city, town and village codes after merger are caused to be input so that it is created. When it does not have the correspondence and there is the interim measure, the corporate inhabitant tax application form is caused to be created on the basis of the program for the application form before the merger. <P>COPYRIGHT: (C)2008,JPO&INPIT

Description

  The present invention relates to a system that supports the creation of a corporate residence tax (for example, prefectural tax / municipal tax) corresponding to an address code change input or non-uniform taxation that occurs when a prefecture or municipality merges.

  A corporation that owns many branches, sales offices, factories, etc. in various parts of the country must file a corporate inhabitant tax (for example, prefectural tax, municipal tax) for the municipality where these branches are located. The effort and time required for handling is tremendous.

  In addition, a large number of employees are obliged to report and pay taxes as a special collection duty person who collects and collects resident tax with respect to the prefecture / municipalities that hold the resident's card. In other words, it takes time and effort to prepare and submit a salary payment report to the prefectural / municipalities and to deduct and pay from the salary based on the special collection tax notice sent from the prefectural / municipalities.

A corporation tax / local tax report creation system has been proposed to reduce the labor required to prepare such a report imposed on a corporation (see, for example, Patent Document 1).
JP 2003-30383 A

  According to the invention described in the above-mentioned Patent Document 1, various types of report input screens based on the business software for local tax declaration are provided to the user, and the user can obtain support for preparing the report by inputting according to the instructions. Has been.

  However, regarding the corporate resident tax (for example, prefectural tax / municipal tax) that has been actively performed in recent years, the above-mentioned provided software cannot use the municipal code that was deleted by the merger. The transitional measures for the accompanying tax amount, that is, the application of non-uniform taxation, is not addressed and manual correction is required.

  The present invention reduces the correction work caused by the change of the prefectural / municipal code and / or the transition of the tax amount caused by the merger of prefectural / municipalities, and facilitates the creation of corporate residence tax (for example, prefectural / municipal tax) It aims to provide a means to do.

  In order to achieve the above object, the present invention proposes a corporate residence tax return creation support system for a computer by a return creation program for a corporate residence tax (for example, prefectural tax / municipal tax), The computer has a tax return preparation program storage means for storing a tax return preparation program for corporate resident tax (for example, prefectural tax / municipal tax) before and after the merger of prefectures / municipalities, Prefectural / City / Municipal merger information storage means for storing information, input means for entering declaration data including the prefecture / city / town / village code that identifies the prefecture / city / village to which the report is to be submitted, and the entered prefecture / city / town code Prefecture / City / Municipal Code Judgment Means for Determining Whether the Company Corresponds to the Corporate Resident Tax (for example, Prefectural Tax / City / Municipal Tax) Declaration Program A transitional measure determining means for determining whether or not the prefecture / municipalities have established a transitional measure for the tax amount associated with the merger, and a declaration information creating means for creating information for preparing a declaration using the declaration preparation program; And control means for controlling each function of the computer.

  When the means is determined to be supported by the prefecture / municipal code determination means, the declaration information is based on the corporate resident tax (for example, prefectural tax / municipal tax) after the merger. When the preparation means prepares the information for preparing the tax return, the prefecture / municipal code determination means determines that it does not correspond, and when the transitional measure determination means determines that there is no transitional measure for the tax amount, Enter the municipality code and create the information for preparing the tax return by the tax return information creation means based on the tax return creation program for corporate resident tax after merger (for example, prefectural tax, municipal tax)・ When it is determined that the municipal code determination means does not support and the transitional measure determination means determines that there is a transitional measure for the tax amount, the corporate residence tax before the merger (for example, prefectural tax, municipality) It is characterized in that to create the information for return preparation by the tax return information creating means based on return preparation program).

  A corporate resident tax (for example, prefectural tax / municipal tax) is usually created based on report information created by a computer using a report creation program. The prefecture / municipal code of the submission destination is entered at the time of creation. However, the codes of prefectures / municipalities that have disappeared due to the merger do not correspond to the current report creation program and are subject to error processing.

  According to the corporate residence tax return creation support system of the present invention described above, even if the input prefecture / municipal code can be handled by the current tax return creation program, or even if the prefecture / municipal code does not correspond, If not applicable, enter the post-merger prefecture / municipal code and create the report information using the current report creation program.

  On the other hand, if the input prefecture / municipal code is not compatible with the current tax return preparation program and there is an application of tax transition for a certain period due to the merger, the tax rate before the merger will be switched to the pre-merger tax return preparation program. Create declaration information by.

  In other words, in the merger of prefectures and municipalities, the code of the surviving municipality will continue to be used if it is an transfer merger, but in the new merger, all codes of the old prefecture and municipality will be abolished, and a new code will be assigned to the prefecture and municipality after the merger Is done. The current report creation program uses a new prefecture / municipal code and does not support the old prefecture / municipal code.

  In addition, in order to alleviate the obstacles associated with the change in the tax rate at the time of merger, the tax rate of the old prefecture and municipality may be applied for a certain period, so-called uneven taxation, but the current tax return preparation program responds to this. I have to deal with it manually. Such problems can be solved by properly using the report preparation program as described above, depending on whether the prefecture / municipal code is supported and whether the tax rate transitional measure is applied.

  In addition, in the corporate residence tax return preparation support system of the present invention described above, when a new prefecture / municipal merger occurs, at least the pre / post merger / municipal code, whether or not to apply the transitional measures for the tax amount, and the application period, It is preferable to record in the prefecture / municipal merger information storage means. This is because it is possible to accurately and easily prepare a report corresponding to a transitional measure when a new prefecture / municipal merger occurs.

  Furthermore, in the corporate resident tax report creation support system of the present invention described above, the system further comprises communication means for connecting via a communication line with a computer of a prefecture / city / town / village to which the report is submitted. It is preferable that information for preparing the report created by the creating means is transmitted to the prefecture / municipal computer by the communication means. As a result, it is possible to deal with prefectures and municipalities that receive tax returns on communication lines, and it is possible to reduce the labor required for the declaration procedures of corporations that have many branch offices in various places.

  According to the present invention, even when the prefectural / municipal code is changed due to the merger of prefectural / municipalities, or when a tax rate transitional measure is provided for the merger, a corporate residence tax (for example, prefectural / municipal tax) is created. The program can be used without any problems.

  Hereinafter, preferred embodiments of the present invention will be described with reference to the accompanying drawings.

  FIG. 1 is a block diagram illustrating an example of a schematic configuration of a corporate resident tax return creation support system 1 according to the present invention.

  The corporate resident tax report creation support system 1 shown in FIG. 1 is for a computer 2 operated by a corporate resident tax (for example, prefectural tax / municipal tax) report creation program and a report including a prefecture / municipal code. An input means 3 for inputting various information, a display means 5 for displaying an input screen for inputting report information, a communication means 8 for transmitting / receiving report information to / from the prefecture / municipal server 7 via the communication line 6 And a printing device 9 for printing the report information.

  The computer 2 has an input screen creating means 11 for creating an information input screen for creating a report on the screen of the display means 5 and a program for creating a report for a corporate inhabitant tax (for example, prefectural tax, municipal tax) Report creation program storage means 12 for storing information, prefecture / city / town / village merger information storage means 13 for storing information on merger of prefectures / municipalities, and report information for creating information for report creation by the above-mentioned report creation program The creation means 15 and the prefecture / municipal code determination means 16 for judging whether or not the inputted prefecture / municipal code corresponds to the corporate resident tax after the merger (for example, prefectural tax / municipal tax). And a transition measure determining means 17 for determining whether or not the prefecture / city / town / village of the submission destination has a transitional measure for the tax amount associated with the merger, and a control means for controlling each function of the computer 2 In which and a 8.

  Although the computer 2 can use a dedicated device, the functions of the above-described means can be realized by operating predetermined computer programs on a personal computer which is a general-purpose device.

  In addition, about the report preparation program storage means 12 and the municipal merger information storage means 1, memory | storage devices, such as a hard disk incorporated in the personal computer etc., can be used.

  The input means 3 is a keyboard, a mouse, the display means 5 is a liquid crystal display, the communication means 8 is a modem, and the printing device 9 is a peripheral device such as a laser printer or an inkjet printer. Can correspond to each. As the communication line 6, in addition to a dedicated line, an Internet line or the like can be employed.

  In addition, the report creation program storage means 12 includes a report creation program based on the current applicable tax rate corresponding to the prefectural / municipal code and a report based on the pre-merger tax rate corresponding to the pre-merger / municipal code. The document creation program is stored.

  The municipal merger information storage means 13 stores information such as pre- and post-merger prefecture / municipal code, application of the tax rate transitional measure associated with the merger, and its application period.

  Next, an example of the operation of the corporate resident tax return creation support system 1 will be described with reference to the flowchart of FIG.

  As shown in FIG. 2, when the report is created by the computer 2, the report creation program stored in the report creation program storage means 12 is activated (S1). This tax return preparation program is a current tax return program that records the prefectures, municipalities, and applicable tax rates that exist at the time of tax return preparation. In addition, this tax return preparation program includes various types of declarations, such as for the declaration of corporate resident tax (for example, prefectural tax / municipal tax), and for the declaration of prefectural / municipal tax for employees employed by the corporation. It can be selected according to the contents.

  When using the report creation program, it is necessary to input the code of the prefecture / city / town / village to which it is submitted (S2). Based on the input of the prefecture / municipal code, the report creation program determines the format of the applicable tax rate, address, etc.

  The prefectural / municipal code determining means 16 determines whether or not the input municipal code that has been used in the past corresponds to the corporate resident tax (for example, prefectural tax / municipal tax) report creation program (S3). ).

  The report creation program is created so as to correspond to the current prefecture / municipal code, and an error display etc. is displayed for the input of the prefecture / municipal code that disappeared due to merger or the like. The prefecture code is a 2-digit numerical code, the municipal code is a numerical number of 5 to 6 digits, and it can be easily determined whether or not the inputted prefecture / municipal code exists in the program.

  When the prefectural / municipal code indicated in error is entered, whether the old prefecture / municipal code, which is the prefectural / municipal code entered by the tax progress measure determining means 17, provides for the application of the transitional measures for the tax rate associated with the merger Whether or not the merger information such as transitional measures is stored is determined by searching for the prefecture / municipal merger information storage means (S4).

  When merging prefectures and municipalities with different tax rates, non-uniform taxation may be applied, in which the tax rates in the old prefecture and municipalities are applied for a certain period. When this transitional measure is applied, even within the same prefecture / municipalities after the merger, the tax rate will be different, and the current tax return preparation program cannot be handled.

  FIG. 3 shows a simplified example of uneven taxation applied when changing the tax rate associated with a merger. When town A and town B were merged in 2006 and T city was established, and the tax rate of the municipality tax was set at 3%, the old town B was taxed at 2% before the merger, so the former town B For FY2007, the current tax rate of 2% will be applied as a transitional measure until 2007, and after 2008, all T citizens will have a tax rate of 3%.

  Even if the prefectural / municipalities are merged, if there is no transitional measure for the tax amount, it is possible to correspond to the current tax return preparation program by entering the prefectural / municipal code after the merger (S5) .

  In addition, in the merged municipalities, when there is an application of the tax amount transition measure, the control means 18 that has received the determination result by the tax amount transition measure determination means 17 sets up a report preparation program corresponding to the prefectural / municipal code. Start (S6).

  As described above, when the corporate resident tax report creation support system 1 according to the present invention prepares the tax return, it can sufficiently cope with the merger of prefectures and municipalities and whether or not the tax amount transition measure is applied.

  In other words, even if the prefecture / city / town / town / village code of the current recipient is entered in the current corporate resident tax return creation program, if the prefecture / city / town / village still exists, it can be handled by that prefecture / city / town / city code. Therefore, the creation of the return is continued by the current return making program.

  On the other hand, if the current corporate resident tax return preparation program does not correspond to the prefecture / municipal code used in the past, it is considered that the prefecture / municipal code has disappeared due to the merger. In this case, the treatment will differ depending on whether or not tax transitional measures are applied.

  If the above transitional measures do not apply, re-enter the post-merger prefecture / municipal code and continue with the current corporate resident tax return preparation program.

  If a tax transitional measure is applied, the conventional tax amount applied for the transitional measure can be applied by starting the corporate resident tax return preparation program corresponding to the prefectural / municipal code before the merger and creating the return.

  In addition, when a new prefectural / municipal merger occurs, information such as pre- and post-merger / municipal codes, the existence / non-existence of tax progress measures, tax rate and application period can be stored in the municipal merger information recording means 13. Is possible.

  Furthermore, in the transitional measure reaching year, the calculation of the tax payment amount associated with the change in the tax rate can also be handled by the merger information stored in the prefecture / municipal merger information recording means 13.

The block block diagram explaining an example of schematic structure of the corporate resident tax report preparation assistance system of this invention. The flowchart explaining an example of operation | movement of the corporate resident tax report preparation assistance system of this invention. The figure of the specific example which simplified the example of the uneven taxation applied in the case of a tax rate change.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 Corporate resident tax report preparation support system 2 Computer 3 Input means 5 Display means 8 Communication means 12 Report creation program storage means 13 Municipal merger information storage means 15 Return information creation means 16 Municipal code determination means 17 Tax progress measure determination means 18 Control means

Claims (3)

A computer-based corporate resident tax return creation support system using a corporate resident tax return creation program,
The computer includes a report creation program storage means for storing a corporation residence tax report creation program corresponding to each before and after the merger of prefectures / municipalities,
Prefectural / municipal merger information storage means for storing information on prefectural / municipal merger;
An input means for inputting data for declaration including the prefecture / city / town / village code that identifies the prefecture / city / town / village to which the report is to be submitted,
A prefecture / city / town / town code determination means for determining whether or not the entered prefecture / city / town / town code corresponds to the post-merger prefecture / town / village tax declaration creation program;
Transitional measure determination means for determining whether or not the prefecture / city / town / village of the submission destination has a transitional measure for the tax amount associated with the merger;
Report information creation means for creating information for creating a report by the program for creating a report,
Control means for controlling each function of the computer,
When the control means determines that the prefecture / municipal code determination means corresponds, the control means causes the return information creation means to create information for making a return form based on the corporate residence tax return preparation program after the merger, Enter the prefectural / municipal code after the merger when the prefectural / municipal code determination means determines that it does not support and the transitional measure determination means determines that there is no transitional measure for the tax amount. Based on the certificate creation program, the report information creation means creates information for creating the report, and the prefecture / municipal code determination means determines that it does not correspond and the transition measure determination means has a transitional measure for the tax amount. When the judgment is received, information for preparing the report is prepared by the above-mentioned report information generating means based on the corporate resident tax return preparation program before the merger. Corporate inhabitant tax preparation support system that.   When a new merger of prefectural / municipalities occurs, at least the prefectural / municipal code before and after the merger, whether or not to apply the transitional measures for the tax amount, and the application period are recorded in the prefectural / municipal merger information storage means. The corporate resident tax return creation support system described in 1. The communication means further comprises a communication means for connecting via a communication line with a computer of a prefecture / city / town / village to which the report is to be submitted, and information for preparing the report prepared by the report information generating means is the communication means. 3. The corporate resident tax (prefecture / municipal tax) report creation support system according to claim 1 or 2, wherein the system is transmitted to the prefecture / municipal computer.

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