JP2019125107A - Withholding tax related business support device, withholding tax related business supporting method, and withholding tax related business supporting program - Google Patents

Abstract

To provide a withholding tax related business support device, a withholding tax related business supporting method, and a withholding tax related business supporting program capable of automating the determination of the necessity of calculation of withholding tax amount based on business partners and expenses and the calculation of withholding tax amount.SOLUTION: A withholding tax related business support device according to the embodiment is configured: to refer to an expense item master to acquire a withholding tax object classification linked to expense item identification data included in payment request data based on the payment request data; if the acquired withholding tax object classification means that it needs to calculate a withholding tax amount, to refer to a business partner master to acquire withholding tax identification data linked to business partner identification data included in the payment request data; and if the acquired withholding tax identification data means that it needs to calculate the withholding tax amount, to refer to a withholding tax master to acquire withholding tax calculation data linked to the withholding tax identification data, and calculate the withholding tax amount based on the payment amount included in the payment request data and the acquired withholding tax calculation data.SELECTED DRAWING: Figure 1

Description

  The present invention relates to a withholding tax related business support device, a withholding tax related business supporting method, and a withholding tax related business supporting program.

  In the accounting department or the like of a company having a withholding obligation, a device for supporting operations related to withholding tax is used. Patent Document 1 is a system for calculating the withholding tax amount with respect to the payment amount, and means for searching and checking a database in which the business partner and the content classification of the business transaction are stored whether the business partner is subject to the withholding tax And, if it is a subject of withholding tax, a means of determining the formula of the withholding tax amount according to the content type of withdrawing, searching the withholding tax calculation master database, and a means of calculating the withholding tax amount by the determined formula. System is disclosed.

Japanese Patent Application Publication No. 2003-50894

  Expenses paid by a company, etc. to business partners include those not subject to withholding tax. The necessity of withholding tax depends not only on the type of business partner (for example, whether it is an individual with a specific qualification, etc.) but also the expense item of the expense to be paid (for example, whether it is a predetermined remuneration etc.) Is also determined based on For example, even if the customer is an individual who has a specific qualification, if the cost of the expense to be paid is not a predetermined remuneration, etc., the expense is not subject to withholding tax, and it is not necessary to calculate the withholding tax amount.

  The system of Patent Document 1 determines whether the customer is subject to withholding tax, and calculates the withholding tax amount if the subject is subject. However, the system of Patent Document 1 does not have a means for determining whether the expense item is the object of withholding tax, and the determination of the necessity of calculation of the withholding tax amount for each expense item is left to the user. Therefore, there is a problem that the user is required to have specialized knowledge or the workload becomes large.

  The present invention has been made in view of the above, and it is possible to automate the determination of the necessity of calculation of withholding tax based on customers and expenses and the calculation of the withholding tax, and the withholding tax related business. The purpose is to provide support methods and withholding tax related business support programs.

  In order to solve the problems described above and achieve the object, the withholding tax-related task support device according to the present invention is a withholding tax-related task support device provided with a control unit, and the control unit The withholding tax associated with the item identification data included in the payment request data with reference to the item identification data and the item master including the withholding tax object classification based on the identification data and the payment request data including the payment amount If the category acquisition means for acquiring the target category and the withholding tax object category acquired by the category acquisition means mean that it is necessary to calculate the withholding tax amount, the customer identification data and the withholding tax Identification data acquisition means for acquiring the withholding tax identification data associated with the business partner identification data included in the payment request data with reference to a business partner master including identification data; When the withholding tax identification data acquired by the identification data acquiring means means that it is necessary to calculate the withholding tax amount, reference is made to the withholding tax master including the withholding tax identification data and the withholding tax calculation data. Calculation data acquisition means for acquiring the withholding tax calculation data associated with the withholding tax identification data, the payment amount included in the payment request data, and the withholding tax calculation data acquired by the calculation data acquisition means And calculating means for calculating the amount of withholding tax based on the above.

  Further, in the withholding tax-related work support apparatus according to the present invention, master registration for performing processing for registering at least one of the expense item master, the business partner master, and the withholding tax master via a user interface. Means is further provided.

  Further, the withholding tax-related work support apparatus according to the present invention is characterized by further comprising: payment request data generation means for generating the payment request data based on the information input through the user interface.

  Further, in the withholding tax-related business support device according to the present invention, a payment notice for generating payment notices for creating a payment notice taking into account the withholding tax amount based on the payment request data and the withholding tax amount. A document generation unit.

  Further, in the withholding tax-related business support device according to the present invention, there is further provided a journal generating means for generating journalizing data for generating a journalizing taking into account the withholding tax amount based on the payment request data and the withholding tax amount. It is characterized by having.

  The withholding tax-related business support method according to the present invention is a withholding tax-related business supporting method executed by an information processing apparatus including a control unit, and includes supplier identification data and expense item identification executed by the control unit. Based on payment request data including data and payment amount, with reference to the expense item master data including the expense item identification data and the withholding tax object category, the withholding tax object associated with the expense item identification data included in the payment request data If the classification acquisition step for acquiring the classification and the withholding tax classification acquired in the classification acquisition step mean that the withholding tax amount needs to be calculated, the customer identification data and the withholding tax identification Identification data acquisition for acquiring the withholding tax identification data associated with the business partner identification data included in the payment request data with reference to a business partner master including data And the withholding tax including the withholding tax identification data and the withholding tax calculation data when the step and the withholding tax identification data acquired by the identifying data acquisition step mean that it is necessary to calculate the withholding tax amount. The calculation data acquisition step of acquiring the withholding tax calculation data associated with the withholding tax identification data with reference to the master, the payment amount included in the payment request data, and the water source acquired by the calculation data acquisition step And calculating the amount of withholding tax based on the tax calculation data.

  Further, the withholding tax-related business support program according to the present invention is a withholding tax related business supporting program to be executed by an information processing apparatus including a control unit, which is customer identification data to be executed by the control unit. The source associated with the item identification data included in the payment request data with reference to the item identification data and the item master including the withholding tax object classification based on the item identification data and the payment request data including the payment amount If the classification acquisition step of acquiring the tax object classification and the withholding tax classification acquired in the classification acquisition step mean that it is necessary to calculate the withholding tax amount, the supplier identification data and the source The withholding tax identification data associated with the business partner identification data included in the payment request data with reference to a business partner master including tax identification data If the identification data acquisition step to be acquired and the withholding tax identification data acquired by the identification data acquisition step mean that the withholding tax amount needs to be calculated, the withholding tax identification data and the withholding tax calculation Calculation data acquisition step of acquiring the withholding tax calculation data associated with the withholding tax identification data with reference to the withholding tax master data including the data, the payment amount included in the payment request data, and the calculation data acquisition step And calculating the amount of withholding tax based on the acquired withholding tax calculation data.

  According to the present invention, it is possible to automate the determination of the necessity of calculation of the withholding tax amount based on the business partners and the expenses and the calculation of the withholding tax amount.

FIG. 1 is a block diagram showing a configuration example of a withholding tax related business support device according to the embodiment. FIG. 2: is a figure which illustrates notionally the condition where the withholding tax related work assistance apparatus which concerns on embodiment is used. FIG. 3 is a diagram showing an example of withholding tax registration data according to the embodiment. FIG. 4 is a diagram showing an example data structure of the withholding tax master according to the embodiment. FIG. 5 is a diagram showing an example of supplier registration data according to the embodiment. FIG. 6 is a view showing an example of the data structure of a supplier master according to the embodiment. FIG. 7 is a diagram showing an example of expense item registration data according to the embodiment. FIG. 8 is a view showing an example of the data structure of the expense item master according to the embodiment. FIG. 9 is a diagram showing an example data structure of payment request data according to the embodiment. FIG. 10 is a diagram showing an example of the calculation result of the withholding tax amount according to the embodiment. FIG. 11 is a flowchart showing an example of a process of calculating the withholding tax amount in the withholding tax related business support device according to the embodiment. FIG. 12 is a diagram conceptually illustrating a situation of providing a payment notice using the withholding tax related task support device according to the embodiment. FIG. 13 is a diagram showing an example of a payment notice according to the first example of the embodiment. FIG. 14 is a diagram showing an example of a payment notice according to the second example of the embodiment. FIG. 15 is a diagram showing an example of a payment notice according to the third example of the embodiment. FIG. 16 is a diagram showing an example of a payment notice according to the fourth example of the embodiment. FIG. 17 is a diagram showing an example of a payment notice according to the fifth example of the embodiment. FIG. 18 is a diagram showing an example of a payment notice according to the sixth example of the embodiment. FIG. 19 is a diagram showing an example of a journal entry according to the embodiment.

  Hereinafter, embodiments of a withholding tax related business support device, a withholding tax related business supporting method, and a withholding tax related business support program according to the present invention will be described in detail based on the drawings. The present invention is not limited by the present embodiment.

  The configuration of the withholding tax related business support device 100 according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the withholding tax related business support device 100 according to the embodiment.

  The withholding tax-related task support device 100 is a commercially available desktop personal computer. The withholding tax-related work support device 100 is not limited to a stationary information processing device such as a desktop personal computer, but may be a commercially available notebook personal computer, PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, etc. It may be a portable information processing apparatus.

  As shown in FIG. 1, the withholding tax-related work support apparatus 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. The units included in the withholding tax related task support device 100 are communicably connected via an arbitrary communication path.

  The communication interface unit 104 communicably connects the withholding tax related business support device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of communicably connecting the withholding tax-related task support device 100 and the server 200, and is, for example, the Internet, a local area network (LAN), or the like. Note that data stored in the storage unit 106 described later may be stored in the server 200.

  An input device 112 and an output device 114 are connected to the input / output interface unit 108. For the output device 114, in addition to a monitor (including a home television), a speaker or a printer can be used. The input device 112 can be a keyboard, a mouse, a microphone, and a monitor that cooperates with the mouse to realize a pointing device function. Hereinafter, the output device 114 may be described as the monitor 114, and the input device 112 may be described as the keyboard 112 or the mouse 112.

  The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a central processing unit (CPU) in cooperation with an operating system (OS) to perform various processes. As the storage unit 106, for example, a memory device such as a random access memory (RAM) or a read only memory (ROM), a fixed disk device such as a hard disk, a flexible disk, an optical disk or the like can be used.

  The withholding tax-related task support device 100 has a function of supporting withholding tax-related tasks in a person having a withholding duty, for example, the accounting department of a stock company. FIG. 2 is a diagram conceptually illustrating a situation in which the withholding tax related task support device 100 according to the embodiment is used. In this embodiment, a judicial scrivener (A01), a patent attorney (B01), and a general corporation A industry (C01) are listed as business partners of the company 120 using the withholding tax related business support device 100. A situation is supposed to support operations related to the withholding tax that occurs when the company 120 makes payments to each business partner.

  The storage unit 106 holds a withholding tax master 106a, a business partner master 106b, an expense item master 106c, a payment request data 106d, a payment notice data 106e, and a journal data 106f.

  The withholding tax master 106 a is master data that links withholding tax identification data identifying a type of withholding tax and withholding tax calculation data indicating how to calculate the withholding tax. The business partner master 106 b is master data linking business partner identification data identifying a business partner and withholding tax identification data. The expense item master 106 c is master data that associates expense item identification data identifying the expense item of the expense paid from the company 120 to each business partner and a withholding tax object category indicating whether or not withholding tax amount calculation is necessary. The specific structures of the withholding tax master 106a, the business partner master 106b, and the cost item master 106c will be described later.

  The payment request data 106 d is data that links customer identification data, expense item identification data, and the amount of payment to the customer. The payment notice data 106 e is data for creating payment notice data for creating a payment notice taking into account the withholding tax amount. The journal data 106 f is data for creating a journal taking into account the amount of withholding tax. The specific configuration of the payment request data 106d, the payment notice, and the journal will be described later.

  The control unit 102 is a CPU or the like that controls the withholding tax related business support device 100 in an integrated manner. The control unit 102 has an internal memory for storing control unit programs such as the OS, programs defining various processing procedures, required data, etc., and various information processing based on the stored programs. Run.

  The control unit 102 functionally and conceptually includes a master registration unit 102a, a payment request data generation unit 102b, a classification acquisition unit 102c, an identification data acquisition unit 102d, a calculation data acquisition unit 102e, a calculation unit 102f, and payment. The notification form generation unit 102g and the journal generation unit 102h are included.

  The master registration unit 102a performs processing for registering (generating, updating, deleting, and the like) the withholding tax master 106a, the business partner master 106b, and the expense item master 106c via the user interface.

  When the master registration unit 102a registers the withholding tax master 106a, the withholding tax registration for constructing the withholding tax master 106a based on the information input by the user via the input device 112 and the input / output interface unit 108. Generate data for

  FIG. 3 is a diagram showing an example of the withholding tax registration data 121a and 121b according to the embodiment. Here, the withholding tax registration data 121a for a judicial scrivener and the withholding tax registration data 121b for a patent attorney are illustrated. There is no data for the withholding tax registration of A industry because A industry is a general corporation and is not subject to withholding tax.

  The withholding tax registration data 121a and 121b according to the present embodiment identify the type of withholding tax (uniquely assigned to each withholding tax registration data 121a and 121b) and the withholding tax code indicating the withholding tax name. The tax name, the limit indicating the payment amount at the boundary where the tax rate changes, the tax rate when the payment amount is less than the limit amount, the tax rate when the payment amount exceeds the limit amount, and the payment amount limit It includes a correction amount indicating a tax amount to be added if exceeded, and a fraction category indicating how to handle fractions of the amount.

  In the withholding tax registration data 121a for judicial scriveners, the withholding tax code is "1000", the withholding tax name is "for judicial scrivener", the ceiling amount is "¥ 10000", and the payment amount is 10000 yen. If the tax rate is less than or equal to "× 0.1", the tax rate if the amount of payment exceeds 10000 yen (is over 10001 yen) is "× 0.2" and the correction amount is "¥ 0" And the fractional division is "cut off". In the withholding tax registration data 121b for patent attorneys, the withholding tax code is "2000", the withholding tax name is "for patent attorneys", the limit amount is "¥ 1000000", and the payment amount is ¥ 1,000,000. If the tax rate is less than or equal to "× 0.1021" and the payment amount is more than 1000000 yen (more than 1000001 yen), then the tax rate is "× 0.2042" and the correction amount is "¥ 102100" And the fractional division is "cut off". When the user operates the input device 112 to input these pieces of information or information related thereto, such withholding tax registration data 121a and 121b are generated.

  FIG. 4 is a diagram showing an example data structure of the withholding tax master 106a according to the embodiment. The withholding tax master 106a is constructed based on the withholding tax registration data 121a and 121b shown in FIG. 3, and has a "withholding tax code", a "withholding tax name", a "limit amount" and a "tax rate 1". “Tax rate 2”, “correction amount” and “fraction classification” are linked. In this example, the "withholding tax code" corresponds to the "withholding tax identification data" for identifying the type of withholding tax, and "limit amount", "tax rate 1", "tax rate 2", "correction amount", and " The “fraction classification” corresponds to “withholding tax calculation data” indicating how to calculate the withholding tax amount. Note that the data structure of the withholding tax master 106 a is not limited to this, and may be changed as appropriate according to the use situation. Also, the master registration unit 102 a may generate the withholding tax master 106 a based on information input from an external information processing apparatus via the network 300 and the communication interface unit 104.

  When registering the supplier master 106b, the master registration unit 102a generates supplier registration data based on the information input by the user via the input device 112 and the input / output interface unit 108. FIG. 5 is a diagram showing an example of supplier registration data 122a, 122b, 122c according to the embodiment. Here, supplier registration data 122a corresponding to the judicial scrivener, supplier registration data 122b corresponding to the patent attorney, and supplier registration data 122c corresponding to the A industry are illustrated.

  The supplier registration data 122a, 122b, 122c according to this example identifies a supplier (a unique identifier for each supplier), a supplier code (A01, B01, or C01) and a supplier name. The supplier name (a judicial scrivener, a patent attorney, or an A industry) shown and the withholding tax code (1000 or 2000) included in the withholding tax master 106a are included. When the user operates the input device 112 to input these pieces of information or information related thereto, such supplier registration data 122a, 122b, 122c are generated.

  FIG. 6 is a view showing an example of the data structure of the supplier master 106b according to the embodiment. The supplier master 106b is constructed based on the supplier registration data 122a, 122b and 122c shown in FIG. 5, and links the supplier code, the supplier name and the withholding tax code. It is attached. In the present example, the "customer code" corresponds to the "customer identification data" that identifies the supplier. Note that the data structure of the supplier master 106b is not limited to this, and may be appropriately changed according to the use situation. Further, the master registration unit 102a may generate the correspondent master 106b based on information input from an external information processing apparatus via the network 300 and the communication interface unit 104.

  Further, when registering the cost item master 106c, the master registration unit 102a is for cost item registration for constructing the cost item master 106c based on the information input by the user via the input device 112 and the input / output interface unit 108. Generate data. FIG. 7 is a diagram showing an example of the expense item registration data 123a and 123b according to the embodiment. Here, the expense item registration data 123a for the “payout fee” and the expense item registration data 123b for the “design expense” are illustrated. “Payment fee” is an example of expenses subject to withholding tax, and “design expense” is an example of expenses not subject to withholding tax. The type of expense is not limited to this, and other than the above, for example, manuscript fee, lecture fee, prize money, transportation fee, stamp fee, etc. may be mentioned.

  Expenses registration data 123a and 123b pertaining to this example identify expense items (uniquely assigned to each expense item) expense item code (001 or 002) and expense item name indicating expense item name (remuneration fee or design expense) And a withholding tax object category (0 (object) or 1 (does not apply)) indicating whether or not the object is subject to withholding tax. The expense item registration data 123a and 123b are generated by the user operating the input device 112 and inputting the information or the information related thereto.

  FIG. 8 is a diagram showing an example data structure of the expense item master 106c according to the embodiment. The expense item master 106 c is constructed based on the expense item registration data 123 a and 123 b shown in FIG. 7, and associates “expense item code”, “expense item name”, and “withholding tax object classification” with each other. In the present example, the "expense code" corresponds to "expense identification data" for identifying the expense item. The data structure of the expense item master 106c is not limited to this, and may be appropriately changed according to the use status. Also, the master registration unit 102 a may generate the expense item master 106 c based on information input from an external information processing apparatus via the network 300 and the communication interface unit 104.

  The payment request data generation unit 102 b performs processing for generating the payment request data 106 d. FIG. 9 is a diagram showing an example data structure of the payment request data 106d according to the embodiment. The payment request data 106d according to this example identifies a payment request number (00001 to 00002) uniquely assigned to each payment request, a business partner code (A01, B01, or C01) for identifying a business partner, and an expense item. Expense item code (001 or 002), tax-included amount indicating payment amount including consumption tax, tax-excluded amount indicating payment amount excluding consumption tax, consumption tax amount indicating consumption tax amount, and whether payment is subject to consumption tax Including tax classification (0 (tax exempt), 1 (external tax), or 2 (internal tax)) indicating whether or not. In this example, the “tax-included amount”, the “tax-excluded amount”, the “consumption tax amount”, and the “tax-included classification” correspond to the “payment amount”.

  Payment request data generation unit 102 b generates payment request data 106 d based on the information input by the user via a user interface configured using input device 112 and input / output interface unit 108. The payment request data 102b as described above is generated by the user operating the input device 112 and inputting information such as a customer, an item of expense, and a payment amount (including tax amount or tax excluded amount). Further, the payment request data generation unit 102b may generate the payment request data 106d based on the information input from the external information processing apparatus via the network 300 and the communication interface unit 104.

  The division acquisition unit 102c refers to the expense item master 106c based on the payment request data 106d, and acquires a “withholding tax object classification” associated with the “expense item code” included in the payment request data 106d. For example, the withholding tax object classification "0 (target)" associated with the expense item code "001" of the payment request number "00001" in the payment request data 106d is acquired from the expense item master 106c, and the payment request in the payment request data 106d The withholding tax object classification “1 (not covered)” associated with the cost item code “002” of the number “00007” is acquired.

  The identification data acquisition unit 102d is data indicating that the withholding tax amount needs to be calculated by the division acquisition unit 102c, and in this example, the withholding tax object classification “0 (object)” is acquired, the business partner master 106b. The “withholding tax code” associated with the “company code” included in the payment request data 106 d is acquired with reference to FIG. For example, if the business partner code corresponding to the withholding tax object classification “0 (object)” is the transaction code “A01” of the payment request number “00001”, the business partner code “A01” from the business partner master 106 b The associated withholding tax code "1000" is acquired. In the case where the transaction code corresponding to the withholding tax object classification “0 (object)” is the transaction code “B01” of the payment request number “00009”, the source associated with the business partner code “B01” from the business partner master 106b Tax code "2000" is acquired. If the transaction code corresponding to the withholding tax object category “0 (object)” is the transaction code “C01” of the payment request number “00017”, it is linked to the transaction code “C01” in the business partner master 106 d No withholding tax code is obtained because there is no withholding tax code. The state in which the withholding tax code is not acquired (null state) is an example of a state which means that the calculation of the withholding tax amount is unnecessary.

  In the calculation data acquisition unit 102e, data indicating that the withholding tax amount needs to be calculated by the identification data acquisition unit 102d, and in the present example, when the withholding tax code of either "1000" or "2000" is acquired, The “limit amount”, “tax rate 1”, “tax rate 2”, “correction amount”, and “fraction classification” associated with the acquired “withholding tax code” are acquired with reference to the withholding tax master 106 a. For example, when the withholding tax code "1000" is acquired, the limit amount "¥ 10000", the tax rate 1 "0.1", the tax rate 2 "0.2", the correction amount "¥ 0", and the fraction category "off" The limit amount “¥ 1000000”, the tax rate 1 “0.1021”, the tax rate 2 “0.2042”, the correction amount “¥ 102100”, and the correction amount “¥ 1020000” when the “withdrawal” is acquired and the withholding tax code “2000” is acquired The fractional division "cut off" is obtained.

  The calculation unit 102 f calculates the “limit amount” included in the payment request data 106 d and the “limit amount” acquired by the calculation data acquisition unit 102 e, “tax rate 1”, “tax rate 2”, “correction amount”, and “fraction division Calculate the withholding tax amount based on

  FIG. 10 is a diagram showing an example of the calculation result 131 of the withholding tax amount according to the embodiment. The payment request number of the calculation result 131 according to the present example corresponds to the payment request number of the payment request data 106d shown in FIG. For example, since the data for calculation for judicial scrivener (data for calculation corresponding to withholding tax code “1000”) is applied to payment request number “00001”, the tax-included amount “¥ 5000” causes tax rate 1 “0. The amount “¥ 500” multiplied by 1 ”is the withholding tax amount. For example, for payment request number “00014”, calculation data for patent attorneys (data for calculation corresponding to withholding tax code “2000”) is applied, so the tax-included amount “¥ 4000000” to limit amount “¥ 1000000” The amount “¥ 714700” obtained by multiplying the value obtained by subtracting “2” with the tax rate 2 “0.2042” and adding the correction amount “¥ 102100” is the withholding tax amount. The same applies to other payment request numbers.

  FIG. 11 is a flowchart showing an example of calculation processing of the withholding tax amount in the withholding tax related task support device 100 according to the embodiment. The division acquisition unit 102c acquires the expense item code from the payment request data 106d (see FIG. 9) (S101), and refers to the expense item master 106c (see FIG. 8) to identify the withholding tax object classification associated with the acquired item code. It is determined whether or not withholding tax is targeted (S102).

  If the withholding tax object category associated with the acquired expense item code is not withholding tax object (1: “does not apply”) (S102: No), this flow ends, and the withholding tax amount is not calculated. That is, it is automatically determined that it is not necessary to calculate the withholding tax amount for the payment of expenses (for example, design expenses, transportation expenses, stamp expenses, etc.) that are not subject to withholding tax registered.

  On the other hand, if the withholding tax object category associated with the acquired expense item code is withholding tax object (0 “object”) (S102: Yes), the identification data acquisition unit 102d determines the expense item code from the payment request data 106d. The supplier code associated with is acquired (S103), and it is determined whether there is a withholding tax code associated with the acquired supplier code with reference to the supplier master 106b (see FIG. 6) (S104) ).

  If there is no withholding tax code associated with the acquired supplier code (S104: No), this flow ends, and the withholding tax amount is not calculated. That is, it is automatically determined that it is not necessary to calculate the amount of withholding tax for payments to business partners (for example, A industry, other corporations, etc.) that are not subject to withholding tax registered.

  On the other hand, if there is a withholding tax code associated with the acquired transaction code (S104: Yes), the calculation data acquisition unit 102e acquires a tax-included amount associated with the customer code from the payment request data 106d (S105) Then, with reference to the withholding tax master 106a (see FIG. 4), it is determined whether the obtained tax-included amount is equal to or less than the limit amount (S106).

  If the acquired tax-included amount is equal to or less than the limit (S106: Yes), the calculation unit 102f multiplies the tax-included amount by the tax rate 1 and calculates the withholding tax by applying the fractional division (cut-off) ( S107). For example, for the payment request number “00009”, the tax-included amount “¥ 5000” is equal to or less than the limit amount “¥ 1000000”, so 5000 × 0.1021 ≒ 510 is the withholding tax amount.

  On the other hand, when the obtained tax-included amount is larger than the limit (S106: No), the calculation unit 102f multiplies the tax-included amount by the limit and multiplies the tax rate 2 and adds the correction amount to the fractional division (cut The withholding tax is calculated by applying the discarding (S108). For example, for the payment request number “00014”, the tax-included amount “¥ 4000000” is larger than the limit amount “¥ 1000000”, so (4000000-1000000) × 0.2042 + 102100 = 714700 is the withholding tax amount.

  By sequentially performing the above processing for each record (row) of the payment request data 106d, it is possible to automatically determine whether or not the withholding tax amount needs to be calculated and the withholding tax amount for all the payments.

  Based on the payment request data 106d and the calculation result 131 of the withholding tax amount, the payment notification sheet generating unit 102g generates payment notification sheet data 106e for creating a payment notification with the withholding tax amount taken into consideration. The payment notice is prepared to include, for example, information such as the item cost, the amount of payment, and the amount of withholding tax for each customer. FIG. 12: is a figure which illustrates notionally the condition where the company 120 using the withholding tax related work assistance apparatus 100 which concerns on embodiment provides the payment notices 151-153 to each customer.

  FIG. 13 is a diagram showing an example of the payment notice 151 a according to the first example of the embodiment. FIG. 14 is a diagram showing an example of the payment notice 151b according to the second example of the embodiment. The payment notice 151a according to the first example is issued to a judicial scrivener, and the item of expense is that of a payment fee. In this case, since payment from the company 120 to the judicial scrivener is subject to withholding tax, the payment notification 151a includes “remuneration fee ¥ 5,000” indicating expenses and payment amount, and “withholding tax deposit” indicating withholding tax amount. ¥¥ 500 ”and“ total ¥ 4500 ”is shown, which indicates the total amount of remuneration paid minus withholding tax. The payment notice 151b according to the second example is issued to a judicial scrivener, and the cost item is that of design cost. In this case, since payment from the company 120 to the judicial scrivener is not subject to withholding tax, the payment notification 151b does not describe the withholding tax amount, and “designing cost ¥ 5000” and “indicating the cost and payment amount” Only the total ¥ 5,000 is described.

  FIG. 15 is a diagram showing an example of the payment notice 152 a according to the third example of the embodiment. FIG. 16 is a diagram showing an example of the payment notice 152b according to the fourth example of the embodiment. The payment notice 152a according to the third example is issued to a patent attorney, and the expense item is that of the payment fee. In this case, since the payment from the company 120 to the patent attorney is subject to withholding tax, the payment notification 152a includes “remuneration fee ¥ 4000000” indicating the expense item and the amount of payment, and “withholding tax deposit” indicating the amount withholding tax. ¥¥ 714700 ”and“ Total ¥ 3285300 ”is shown, which indicates the total amount of remuneration paid minus withholding tax. The payment notice 152b according to the fourth example is issued to a patent attorney, and the cost item is that of design cost. In this case, since payment from the company 120 to the patent attorney is not subject to withholding tax, the payment notification 152b does not describe the withholding tax, and "designing cost ¥ 4000000" and "indicating the amount and amount of payment" Only a total of ¥ 4000000 is described.

  FIG. 17 is a diagram showing an example of the payment notice 153 a according to the fifth example of the embodiment. FIG. 18 is a diagram showing an example of the payment notice 153 b according to the sixth example of the embodiment. The payment notice 153a according to the fifth example is issued to the A industry, and the expense item is that of the payment fee. The payment notice 153b according to the sixth example is issued to the A industry, and the cost item is that of design cost. In the case where the customer is the A industry, the payment advices 153a and 153b do not include the withholding tax statement because they are not subject to the withholding tax regardless of the cost.

  The journal generation unit 102 h generates, based on the payment request data 106 d and the calculation result 131 of the withholding tax amount, the journal data 106 f for generating the journal including the withholding tax. The journal entry is, for example, information that is prepared to include information such as the item cost, the amount of payment, the amount of withholding tax, etc. for each customer, and is information used mainly by the company 120 that is the payment source.

  FIG. 19 is a diagram showing an example of the journal entry 161 according to the embodiment. The journal entry 161 pertaining to this example is the date on which payment to each customer is settled (20XX / 01/01), due date (20XX / 03/31), cost item (remuneration fee or design cost), and the amount required to pay Unpaid accounts payable, breakdown of the amount required to be paid (paid compensation, withholding deposits etc.), etc. are included. The journal entry 161 is updated according to the determination of a new payment, the completion of payment, and the like.

  According to the above embodiment, the necessity of calculation of the withholding tax amount is automatically determined based not only on the business partners but also on the expense, and the calculation of the withholding tax amount is automatically performed if necessary. In addition, the user can appropriately adjust the calculation necessity determination criteria or the method of calculating the withholding tax amount by updating the contents of the withholding tax master 106a, the business partner master 106b, or the cost item master 106c as necessary. It can respond easily to changes in business partners, tax system revisions, etc.

  The present invention may be practiced in various different embodiments within the scope of the technical idea described in the claims in addition to the embodiments described above.

  For example, among the processes described in the embodiment, all or part of the process described as being automatically performed may be manually performed, or all the processes described as being manually performed. Alternatively, some of them can be performed automatically by known methods.

  In addition, information including the processing procedures, control procedures, specific names, registration data for each processing, parameters such as search conditions shown in the present specification and drawings, a screen example, and a database configuration are referred to It can be changed arbitrarily except for the above.

  Further, with regard to the withholding tax related business support device 100, each component shown in the drawings is functionally conceptual, and does not need to be physically configured as illustrated.

  For example, all or any part of the processing functions of the withholding tax related business support device 100, in particular each processing function performed by the control unit 102, are interpreted by the CPU and a program executed by the CPU It may be realized or may be realized as wired logic hardware. The program is recorded in a non-temporary computer-readable recording medium including programmed instructions for causing the information processing apparatus to execute the processing described in the present embodiment, and the withholding tax-related program as necessary. It is mechanically read by the task support device 100. That is, in a storage unit such as a ROM or a hard disk drive (HDD), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. The computer program is executed by being loaded into the RAM, and cooperates with the CPU to configure the control unit.

  Also, the computer program may be stored in an application program server connected to the withholding tax-related task support device 100 via an arbitrary network, and downloading all or a part of the computer program as required. Is also possible.

  Furthermore, the program for executing the processing described in the present embodiment may be stored in a non-temporary computer readable recording medium, or may be configured as a program product. Here, the "recording medium" means a memory card, a universal serial bus (USB) memory, a secure digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an erasable programmable read only memory (EPROM), and an EEPROM (registration). Trademarks (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. 'Portable physical media' And Dressings. Therefore, a recording medium storing a program for executing the processing or the processing method as described in the present specification also constitutes the present invention.

  The “program” is a data processing method described in any language or description method, and may be in any format such as source code or binary code. Note that the “program” is not necessarily limited to one that is configured in a single way, and achieves its function in cooperation with a separate program represented by a plurality of modules or libraries or a separate program represented by the OS. Including things. In addition, as a specific configuration and a reading procedure for reading the recording medium in each device shown in the embodiment, an installation procedure after reading, and the like, a known configuration and procedure can be used.

  The various databases and the like stored in the storage unit 106 are storage devices such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and various kinds of processing and websites used for providing websites. Stores programs, tables, databases, files for web pages, etc.

  In addition, the withholding tax-related work support apparatus 100 may be configured as an information processing apparatus such as a known personal computer or a work station, or may be configured as the information processing apparatus to which any peripheral device is connected. . Further, the workflow management apparatus 100 may be realized by implementing software (including a program or data) that causes the apparatus to realize the processing described in the present embodiment.

  Furthermore, the specific form of distribution and integration of the devices is not limited to that shown in the drawings, and all or part of them may be functionally or physically in any unit according to various additions or according to the functional load. It can be distributed and integrated. That is, the embodiments described above may be implemented in any combination, and the embodiments may be implemented selectively.

  The present invention is particularly useful in withholding tax-related operations in the accounting department of a company.

100 Withholding tax related business support device
102 control unit
102a Master registration unit
102b Payment request data generation unit
102c Classification acquisition unit
102d Identification data acquisition unit
102e Calculated data acquisition unit
102f calculator
102g payment notice form
102h Journal Generation Unit
104 Communication interface
106 storage unit
106a Withholding tax master
106b Business Partner Master
106c cost item master
106d payment request data
106e payment advice data
106f Journal data
108 Input / output interface section
112 input device
114 output device 120 company 121a, 121b withholding tax registration data 122a, 122b, 122c supplier registration data 123a, 123b expense item registration data 131 calculation result 151a, 151b, 152a, 152b, 153a, 153b payment notification 161 161 journaling 200 Server 300 network

Claims (7)

It is a withholding tax related business support device provided with a control unit,
The control unit
Based on payment request data including customer identification data, expense item identification data, and payment amount, the expense item identification data included in the payment request data with reference to the expense item master data including the expense item identification data and the withholding tax object category A division acquisition means for acquiring the withholding tax object classification linked to
If the withholding tax object classification acquired by the classification acquiring means means that it is necessary to calculate the withholding tax amount, the business partner master including the business partner identification data and the withholding tax identification data is referred to. Identification data acquisition means for acquiring the withholding tax identification data associated with the supplier identification data included in the payment request data;
When the withholding tax identification data acquired by the identification data acquiring means means that it is necessary to calculate the withholding tax amount, reference is made to the withholding tax master including the withholding tax identification data and the withholding tax calculation data. Calculation data acquisition means for acquiring the withholding tax calculation data associated with the withholding tax identification data;
Calculation means for calculating a withholding tax amount based on the payment amount included in the payment request data and the withholding tax calculation data acquired by the calculation data acquisition means;
To provide
Withholding tax related business support device characterized by Master registration means for performing processing for registering at least one of the expense item master, the business partner master, and the withholding tax master via a user interface;
Further comprising
The withholding tax related business support device according to claim 1, characterized in that Payment request data generation means for generating the payment request data based on the information input through the user interface;
Further comprising
The withholding tax related business support device according to claim 1 or 2, characterized in that Payment notice document generating means for generating payment notice data for creating a payment notice taking into account the withholding tax amount based on the payment request data and the withholding tax amount
Further comprising
The withholding tax related business support device according to any one of claims 1 to 3, characterized in that A journal creation unit that generates journal data for creating a journal that takes into account the withholding tax amount based on the payment request data and the withholding tax amount,
Further comprising
The withholding tax related business support device according to any one of claims 1 to 4, characterized in that A withholding tax related business support method executed by an information processing apparatus having a control unit,
Executed by the controller
Based on payment request data including customer identification data, expense item identification data, and payment amount, the expense item identification data included in the payment request data with reference to the expense item master data including the expense item identification data and the withholding tax object category A division acquisition step of acquiring the withholding tax object classification linked to
If the withholding tax object classification acquired by the classification acquisition step means that the withholding tax amount needs to be calculated, the business partner master including the business partner identification data and the withholding tax identification data is referred to. An identification data acquisition step of acquiring the withholding tax identification data associated with the supplier identification data included in the payment request data;
If the withholding tax identification data acquired in the identification data acquisition step indicates that it is necessary to calculate the withholding tax amount, the withholding tax master including the withholding tax identification data and the withholding tax calculation data is referred to A calculation data acquisition step of acquiring the withholding tax calculation data associated with the withholding tax identification data;
A calculating step of calculating a withholding tax amount based on the payment amount included in the payment request data and the withholding tax calculation data acquired by the calculating data acquisition step;
Including
Withholding tax related business support method characterized by A withholding tax related business support program to be executed by an information processing apparatus including a control unit,
For the control unit to execute
Based on payment request data including customer identification data, expense item identification data, and payment amount, the expense item identification data included in the payment request data with reference to the expense item master data including the expense item identification data and the withholding tax object category A division acquisition step of acquiring the withholding tax object classification linked to
If the withholding tax object classification acquired by the classification acquisition step means that the withholding tax amount needs to be calculated, the business partner master including the business partner identification data and the withholding tax identification data is referred to. An identification data acquisition step of acquiring the withholding tax identification data associated with the supplier identification data included in the payment request data;
If the withholding tax identification data acquired in the identification data acquisition step indicates that it is necessary to calculate the withholding tax amount, the withholding tax master including the withholding tax identification data and the withholding tax calculation data is referred to A calculation data acquisition step of acquiring the withholding tax calculation data associated with the withholding tax identification data;
A calculating step of calculating a withholding tax amount based on the payment amount included in the payment request data and the withholding tax calculation data acquired by the calculating data acquisition step;
Including
Withholding tax related business support program characterized by.

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