JP2024035967A - Business support device, business support method, and business support program - Google Patents

Abstract

[Problem] To support input work on accounting input screens, etc. [Solution] An acquisition unit acquires date information indicating the date input by a business operator, payee information indicating the payee, and commercial transaction object identification information that is information specifying the commercial transaction object to be paid. . The detection unit detects the consumption tax rate, the application start date of the consumption tax rate, the deduction percentage of each consumption tax rate corresponding to each application start date, and the consumption tax deduction corresponding to the application start date for taxable purchases from tax-exempt businesses. Date information, payee information, and transaction target specific information are stored in a storage unit that stores various information including the ratio, business classification of each payee (tax-exempt business or taxable business), and consumption tax rate for each commercial transaction. Detect the consumption tax rate and consumption tax deduction ratio. The calculation unit calculates a consumption tax amount and a tax-excluded amount corresponding to the input amount of the commercial transaction based on the detected consumption tax rate and deduction rate. The data generation unit generates accounting data including a consumption tax amount and a tax-excluded amount. [Selection diagram] Figure 1

Description

The present invention relates to a business support device, a business support method, and a business support program.

Patent Document 1 (Japanese Unexamined Patent Application Publication No. 2012-146158) states that financial accounting documents can be automatically generated by simply selecting a transaction name and entering the minimum necessary information, and also allows for checking and correction by accounting firms. An accounting processing system has been disclosed that allows companies to accurately understand their company's business conditions even if they do not have to do so.

This accounting processing system stores a first dictionary in which transaction names are registered, a transaction type indicating the minimum unit for grouping transactions in correspondence with the transaction name, and a journal template in which fixed transaction information is registered. and a second dictionary.

The means for registering in the first dictionary registers the transaction name set by the user in association with the transaction type in the first dictionary. In addition, the means for generating journal data determines a journal template according to the transaction type from the transaction name selected through the transaction registration screen, as well as information on the journal template and variable elements input through the transaction registration screen. Generate journal entry data for the transaction based on the information. The means for generating aggregated data uses the transaction type as an aggregate key instead of the account item to generate aggregated data that the business operator uses for daily management. This makes it possible to automatically generate financial accounting documents and understand the business status of the company.

Japanese Patent Application Publication No. 2012-146158

Regarding consumption tax, the consumption tax rate, applicable period, applicable businesses, deduction rate, etc. change over time. Therefore, the input work performed by the business operator on the accounting input screen or the like becomes complicated, leading to problems such as input errors and other inconveniences.

The present invention has been made in view of the above-mentioned problems, and aims to provide a business support device, a business support method, and a business support program that can support a business operator's input work on an accounting input screen, etc. .

In order to solve the above-mentioned problems and achieve the purpose, the business support device according to the present invention includes date information indicating the date input by the business operator, payee information indicating the payee, and the information to be paid. An acquisition unit that acquires commercial transaction target identification information, which is information that specifies commercial transaction targets, the consumption tax rate, the application start date of the consumption tax rate, the deduction percentage of each consumption tax rate corresponding to each application start date, and information from tax-exempt businesses. Includes consumption tax deduction percentage for taxable purchases corresponding to the application start date, business classification indicating whether each payee is a tax-exempt business or a taxable business, and the consumption tax rate for each commercial transaction. A detection unit detects the consumption tax rate and consumption tax deduction ratio corresponding to date information, payee information, and commercial transaction target specific information from a storage unit in which various information is stored; A calculation unit that calculates the consumption tax amount and tax-excluded amount corresponding to the transaction amount input by the business operator based on the deduction ratio, and a data generation unit that generates accounting data including the calculated consumption tax amount and tax-excluded amount. It has a section and a.

In addition, in order to solve the above-mentioned problems and achieve the purpose, the business support method according to the present invention includes an acquisition unit that collects date information indicating the date input by the business operator, payee information indicating the payee, and , an acquisition step of acquiring commercial transaction object identification information, which is information that specifies the commercial transaction object to be paid; Businesses that indicate the deduction ratio, the consumption tax deduction ratio corresponding to the application start date for taxable purchases from tax-exempt businesses, and whether each payee is a tax-exempt business or a taxable business. a detection step of detecting the consumption tax rate and consumption tax deduction rate corresponding to the date information, payee information, and commercial transaction object specific information from a storage unit storing various information including classification and consumption tax rate of each commercial transaction object; , a calculation step in which the calculation unit calculates the consumption tax amount and the tax-excluded amount corresponding to the amount of the commercial transaction input by the business operator based on the detected consumption tax rate and deduction ratio; and the data generation unit calculates the amount excluding tax. and a data generation step of generating accounting data including the consumption tax amount and the tax-excluded amount.

Further, in order to solve the above-mentioned problems and achieve the purpose, the business support program according to the present invention allows the computer to receive date information indicating the date input by the business operator, payee information indicating the payee, and an acquisition unit that acquires commercial transaction object identification information, which is information that specifies the commercial transaction object to be paid; the consumption tax rate, the application start date of the consumption tax rate, the deduction percentage of each consumption tax rate corresponding to each application start date; Consumption tax deduction percentage corresponding to the application start date for taxable purchases from tax-exempt businesses, business classification indicating whether each payee is a tax-exempt business or a taxable business, and the target of each commercial transaction. a detection unit that detects the consumption tax rate corresponding to the date information, payee information, and commercial transaction target specific information, and the consumption tax deduction ratio from the storage unit that stores various information including the consumption tax rate; a calculation unit that calculates the consumption tax amount and tax-excluded amount corresponding to the amount of the commercial transaction input by the business operator based on the calculated consumption tax rate and deduction ratio; and accounting data including the calculated consumption tax amount and tax-excluded amount. functions as a data generation unit that generates.

INDUSTRIAL APPLICATION This invention can support the input work to an accounting input screen etc. by a business operator.

FIG. 1 is a block diagram showing the hardware configuration of a business support device according to an embodiment. FIG. 2 is a diagram showing an example of a consumption tax rate master. FIG. 3 is a diagram showing an example of a payee master. FIG. 4 is a diagram showing an example of a business classification master. FIG. 5 is a diagram showing an example of a product master. FIG. 6 is a diagram showing an example of a bill sent from a payee. FIG. 7 is a diagram showing an example of an accounting input screen. FIG. 8 is a diagram for explaining the detection operation of the consumption tax rate and deduction rate corresponding to the accounting date, payee, and product. FIG. 9 is a diagram showing an accounting input screen in which the detected consumption tax category is automatically input. FIG. 10 is a diagram showing an accounting input screen in which consumption tax and product price are calculated and automatically input using the consumption tax rate and deduction rate corresponding to the accounting date, payee, and product. FIG. 11 is a diagram showing another example of the accounting input screen in which the detected consumption tax category is automatically input. FIG. 12 is a diagram showing another example of the accounting input screen in which consumption tax and product price are calculated and automatically input using the consumption tax rate and deduction rate corresponding to the accounting date, payee, and product.

DESCRIPTION OF THE PREFERRED EMBODIMENTS A business support device according to an embodiment of the present invention will be described in detail below with reference to the drawings. Note that the present invention is not limited to such embodiments.

(overview)
Under the qualified invoice storage system (invoice system) scheduled to come into effect on October 1, 2023, tax deductions for the full amount equivalent to consumption tax on taxable purchases from tax-exempt businesses will not be allowed, and during the transitional measures period. Only a portion of the amount can be deducted.

In other words, under the current method of storing classified invoices, etc., for purchases from tax-exempt businesses whose taxable sales are less than 10 million yen during the base period related to the consumption tax tax period, Full consumption tax deduction is allowed.

In contrast, under the invoice system scheduled to be implemented from October 2023, for three years until October 2026, purchases from tax-exempt businesses will receive an 80% deduction for consumption tax. The deduction amount will be reduced to 50% of consumption tax over a three-year period from October 2026 to October 2029 (transitional measure for the invoice system). From October 2029 onwards, consumption tax deductions will no longer be allowed.

For example, in the case of inventories, etc., due to the transitional measures of the invoice system, the amount for which input taxes are no longer deductible is required to be included in the asset amount. Depending on the accounting journal entries, it is assumed that transfer journal entries will be used, but in this case, there will be a difference between the asset amounts for sales management and accounting purposes. Further, it is conceivable that the business operator manually performs calculations and manually inputs the main amount and consumption tax amount when recording the slip, but this places a heavy burden on the business operator.

For this reason, in the business support device of the embodiment, the main amount and consumption tax amount are automatically calculated and recorded based on the consumption tax deduction rate during the transition period of the invoice system in sales management. It is possible. In addition, it is assumed that the transitional period or deduction rate of the invoice system may change depending on the social situation, etc. Therefore, in the business support device of the embodiment, the master settings can be changed, and the transitional period or deduction rate is changed. The system is designed to be able to respond flexibly to changes, etc.

(Hardware configuration)
FIG. 1 is a block diagram showing the hardware configuration of a business support device 1 according to an embodiment. The business support device 1 shown in FIG. 1 includes a storage section 2, a control section 3, a communication interface section 4, and an input/output interface section 5. An input device 6 and an output device 7 are connected to the input/output interface section 5 . As the output device 7, a display unit such as a monitor device (including a home television) can be used. As the input device 6, in addition to a keyboard device, a mouse device, a microphone device, etc., a monitor device that realizes a pointing device function in cooperation with the mouse device, etc. can be used.

The communication interface section 4 is connected to, for example, a wide area network such as the Internet or a private network such as a LAN (Local Area Network).

As the storage unit 2, a storage device such as a ROM (Read Only Memory), a RAM (Random Access Memory), an HDD (Hard Disk Drive), or an SSD (Solid State Drive) can be used. The storage unit 2 stores a business support program that enables a business operator to perform business support operations, and also stores consumption tax rate master 11, payee master 12, business classification master 13, and storage areas, respectively. A product master 13 is provided. Furthermore, the storage unit 2 stores accounting data (accounting data) including the consumption tax and main amount of the product (or service) calculated based on the payee, date, consumption tax deduction rate, etc.

FIG. 2 is a diagram showing an example of the consumption tax master 11. As shown in FIG. 2, the consumption tax master 11 stores consumption tax rates, application start dates (revised dates) of each consumption tax rate, consumption tax classifications, deduction ratios, and tax exemption transitional tax rate classifications.

Specifically, as of April 1, 1997, the consumption tax rate category of "1" is the consumption tax rate category of "exemption", the consumption tax rate is "0.00%", and the deduction rate is "1.0 (full deduction)". )”. In addition, the consumption tax rate category "2" on April 1, 1997 is a consumption tax rate category of "non-taxable", the consumption tax rate is "0.00%", and the deduction rate is "1.0 (full deduction)". It becomes. In addition, the consumption tax rate category "6" as of April 1, 1997 is the consumption tax rate category of "tax exempt", the consumption tax rate is "0.00%", and the deduction rate is "1.0 (full deduction)". It has become. The tax exemption tax rate classification as of April 1, 1997 is "NULL (no classification)".

In addition, the consumption tax rate category "8" as of April 1, 2014 is the consumption tax rate category of "reduced tax rate (8%)", the consumption tax rate is "0.08%", and the deduction rate is "1.0 ( The tax exemption transitional tax rate classification is "NULL (no classification)".

In addition, the consumption tax rate category of "0" as of October 1, 2019 is the consumption tax rate category of "standard tax rate (10%)", the consumption tax rate is "0.10%", and the deduction rate is "1.0 ( (Full amount deduction)", and the tax exemption transitional tax rate category is "10". In addition, the consumption tax rate category "8" as of October 1, 2019 is the consumption tax rate category of "reduced tax rate (8%)", the consumption tax rate is "0.08%", and the deduction rate is "1.0 ( (Full amount deduction)", and the tax exemption transitional tax rate category is "11".

Furthermore, as of October 1, 2023, when the invoice system starts, the consumption tax rate category "10" is the consumption tax rate category of "normal tax rate (10%) 80% deduction", and the consumption tax rate is "0.10%". ”, the deduction rate is “0.80”, and the tax exemption transitional tax rate category is “NULL”. In addition, the consumption tax rate category "11" as of October 1, 2023 is the consumption tax rate category of "reduced tax rate (8%) 80% deduction", the consumption tax rate is "0.08%", and the deduction rate is "0.08%". .80'', and the tax exemption transitional tax rate category is ``NULL''.

In addition, the consumption tax rate category of "10" as of October 1, 2026, three years after the invoice system started, is the consumption tax rate category of "normal tax rate (10%) 50% deduction"; is "0.10%", the deduction rate is "0.50", and the tax exemption transitional tax rate category is "NULL". In addition, the consumption tax rate category "11" on October 1, 2026 is the consumption tax rate category of "reduced tax rate (8%) 50% deduction", the consumption tax rate is "0.08%" and the deduction rate is "0. .50'', and the tax exemption transitional tax rate category is ``NULL''.

FIG. 3 is a diagram showing an example of the payee master 12. As shown in FIG. As shown in FIG. 3, the payee master 12 stores the payee code, payee name, and payee business classification. The example in FIG. 3 shows that the payee code of "Corporation Co., Ltd." is "SIH00001" and the business classification is "1". Similarly, the example in FIG. 3 shows that the payee code of "△△△△" is "SIH00002" and the business classification is "0".

FIG. 4 is a diagram showing an example of the business classification master 13. As shown in FIG. 4, the business class master 13 stores business class and business class names. That is, a business classification of "0" indicates a business classification of a "taxable business operator", and a business class of "1" indicates a business classification of a "tax-exempt business operator". Therefore, "〇〇〇〇 Co., Ltd. (SIH00001)", whose business classification is "1", becomes a "taxable business entity", and "△△△△", whose business classification is "0", becomes a "taxable business entity". SIH00002” becomes a “tax-exempt business operator.”

FIG. 5 is a diagram showing an example of the product master 14. As shown in FIG. As shown in FIG. 5, the product master 14 includes a product code, product name, and consumption tax rate category. In the example shown in Figure 5, the consumption tax rate category for the product "●●●●" with the product code "SHO00001" is "0: Standard tax rate (10%)", and the product "4" with the product code "SHO00002" The consumption tax rate category of ``two black triangles'' indicates ``8: reduced tax rate (8%)''. Further, in the example of FIG. 5, the consumption tax rate classification of the product "four black squares" with the product code "SHO00003" is "1: tax exempt".

(Functional configuration of business support device)
Next, the control unit 3 executes the business support program stored in the storage unit 2, so that the display control unit 21, acquisition unit 22, detection unit 23, calculation unit 24, data It functions as a generation unit 25 and a storage control unit 26.

The display control unit 21 displays a later-described accounting input screen via the output device 7.

The acquisition unit 22 acquires date information indicating the date input by the business operator, payee information indicating the payee, and commercial transaction object identification information (information that specifies the commercial transaction object (goods or services) to be paid. product code, etc.).

The detection unit 23 detects the consumption tax rate, the application start date of the consumption tax rate, the deduction percentage of each consumption tax rate corresponding to each application start date, and the consumption tax corresponding to the application start date for taxable purchases from tax-exempt businesses. A consumption tax rate master in the storage unit 2 that stores various information including deduction ratios, business classifications indicating whether each payee is a tax-exempt business or a taxable business, and the consumption tax rate for each commercial transaction. 11 - From the product master 14, the consumption tax rate and the consumption tax deduction rate corresponding to the date information, payee information, and commercial transaction target information are detected.

The calculation unit 24 calculates the consumption tax amount and tax-excluded amount corresponding to the amount of the product input by the business operator, based on the consumption tax rate and deduction rate detected by the detection unit 23. The data generation unit 25 generates accounting data including the calculated consumption tax amount and tax-excluded amount. The storage control unit 26 stores the generated accounting data in the storage unit 2.

In addition, when the payee detected by the detecting unit 23 based on the payee information is a tax-exempt business operator, the calculation unit 24 calculates whether the tax exemption has been applied on the date indicated by the date information input by the business operator. Based on the deduction ratio of consumption tax for taxable purchases from businesses, the amount of deduction for the consumption tax amount of the product, the non-deductible amount by subtracting the deduction amount from the consumption tax amount of the product, and the non-deductible amount of the product amount. Calculate the added tax-excluded amount.

Then, the data generation unit 25 generates accounting data that includes the calculated deduction amount as the consumption tax amount for the commercial transaction and also includes the tax-excluded amount of the commercial transaction by adding the non-deductible amount to the transaction amount.

Furthermore, the storage control unit 26 rewrites various information stored in the storage unit 2 with desired information input by a business operator or the like. This makes it possible to respond flexibly to changes in the amount of consumption tax, changes in the revision date of the invoice system, etc.

(Accounting data generation operation)
Next, the operation of generating accounting data including the consumption tax and tax-excluded amount (main amount) corresponding to the accounting date, payee, and product in the business support device 1 will be explained. First, suppose that the bill illustrated in FIG. 6 is mailed from the billing party. The bill shown in FIG. 6 is a bill mailed from a payee whose payee code is "SIH00001" with a billing date of "October 31, 2023" after the start of the invoice system.

Specifically, this invoice is for the purchase of products with the product code "SHO00001" and "SHO00002", and the price of the product with the product code "SHO00001" is the amount excluding tax (main amount) is "4,000 yen" and a "10%" consumption tax is added to it, and the price of the product with the product code "SHO00002" is "6,000 yen" excluding tax (the main amount) and "8%" is added to it. This indicates that consumption tax will be applied. Therefore, the purchase amount (the total amount of the product (excluding tax)) is 10,000 yen, and the consumption tax is 880 yen.

The business operator operates the input device 6 to designate the display of the accounting input screen in order to perform accounting input corresponding to such a bill. Thereby, the display control unit 21 displays the accounting input screen illustrated in FIG. 7 via the output device 7, which is an example of a display unit. The business operator refers to the above-mentioned invoice and enters the accounting date (October 31, 2023), payee code (SIH00001), and product code (SHO00001) on this accounting input screen.

The display control unit 21 refers to the payee master 12 shown in FIG. 3 based on the input payee code (SIH00001), and displays the payee name (Co., Ltd. ) is detected and displayed on the accounting input screen adjacent to the payee code (SIH00001) as shown in FIG.

Similarly, the display control unit 21 refers to the product master 14 shown in FIG. 5 based on the input product code (SHO00001), and selects the product name (●●●●) corresponding to the product code (SHO00001). It is detected and displayed on the accounting input screen adjacent to the product code (SHO00001) as shown in FIG.

Next, the business operator operates the enter key on the input device 6 after inputting the product code (SHO00001). When the enter key is operated with the product code (SHO00001) input, the acquisition unit 22 acquires the product code and the payee code based on the display data on the accounting input screen.

Based on the obtained product code, the detection unit 23 refers to the product master 14 as shown in FIG. 8 and detects the consumption tax rate classification of the product code (SHO00001). In this example, the consumption tax rate classification of the product (●●●●) with the product code (SHO00001) is "0: Standard tax rate (10%)."

Furthermore, the detection unit 23 refers to the payee master 12 and classification master 13 based on the obtained payee code, and detects the tax-exempt business classification of "Corporation Co., Ltd." with the payee code (SIH00001). do. In this example, the tax-exempt business category of "Co., Ltd. 〇〇〇〇" with the payee code (SIH00001) is "1", so it becomes a "tax-exempt business".

Then, the detection unit 23 refers to the consumption tax rate master 11 based on the detected consumption tax rate category of “0: Standard tax rate (10%)” and the tax-exempt business category of “Tax-exempt business operator”. 0: Standard tax rate (10%)'' and the consumption tax rate category corresponding to the tax-exempt business category of "Tax-exempt business operator" are detected. In this example, as shown in FIG. 8, since the tax exemption transitional tax rate category is "10", the detection unit 23 detects the tax exemption transitional tax rate category of "10" as the consumption tax rate category.

The display control unit 21 displays the consumption tax category of “10” detected by the detection unit 23 on the accounting input screen adjacent to the product (●●●●) with the product code (SHO00001), as shown in FIG. do.

Next, as shown in FIG. operate. The example in FIG. 9 is an example in which the business operator inputs "4000 yen" as the tax-excluded amount (base price) of the product (●●●●) with the product code (SHO00001).

When the enter key is operated with the tax-excluded amount of the product entered, the calculation unit 24 calculates the consumption tax amount and tax based on the detected consumption tax rate classification and tax-excluded amount (main amount). Calculate the withdrawal amount (main amount). In this example, the consumption tax rate category is "10", so the deduction rate is "0.80". Therefore, the calculation unit 24 calculates "400 yen" as the consumption tax amount at the standard tax rate (10%) for the input main amount "4000 yen".

Further, the calculation unit 24 calculates "400 yen x 0.8 = 320 yen" as the purchase tax deductible amount. Furthermore, the calculation unit 24 subtracts "320 yen" calculated as the purchase tax deductible amount from "400 yen" calculated as the consumption tax amount at the standard tax rate (10%), resulting in "80 yen". Calculate the non-deductible purchase tax amount (difference). Then, the calculation unit 24 adds the purchase tax nondeductible amount (difference) of "80 yen" to the main amount of "4,000 yen" to obtain a tax-excluded amount (main amount) of "4,080 yen". Calculate.

As shown in FIG. 10, the display control unit 21 inputs the tax-excluded amount (main amount) of "4,080 yen" and the consumption tax amount of "320 yen" calculated as the purchase tax deductible amount using the product code (SHO00001). )'s product (●●●●) will be displayed on the accounting input screen as the tax-excluded amount (base price) and consumption tax amount.

The data generation unit 25 generates accounting data for the product (●●●●) with the product code (SHO00001) including the tax-excluded amount (main amount) and the consumption tax amount. The storage control unit 26 stores the generated accounting data in the storage unit 2. Such accounting data is processed by an accounting system (not shown), and is controlled to be printed via the output device 7 as necessary.

Next, the business operator refers to the invoice shown in FIG. 6 and inputs the product code (SHO00002) into the accounting input screen described above.

Based on the input product code (SHO00002), the display control unit 21 refers to the product master 14 shown in FIG. 5 to detect the product name (four black triangles) corresponding to the product code (SHO00002). , is displayed on the accounting input screen adjacent to the product code (SHO00002) as shown in FIG.

Next, the business operator operates the enter key on the input device 6 after inputting the product code (SHO00002). When the enter key is operated with the product code (SHO00002) input, the acquisition unit 22 acquires the product code and the payee code based on the display data on the accounting input screen.

Based on the obtained product code, the detection unit 23 refers to the product master 14 as shown in FIG. 8 and detects the consumption tax rate category of the product code (SHO00002). In this example, the consumption tax rate classification of the product (four black triangles) with the product code (SHO00002) is "8: Reduced tax rate (8%)."

Furthermore, the detection unit 23 refers to the payee master 12 and classification master 13 based on the obtained payee code, and detects the tax-exempt business classification of "Corporation Co., Ltd." with the payee code (SIH00001). do. In this example, the tax-exempt business category of "Co., Ltd. 〇〇〇〇" with the payee code (SIH00001) is "1", so it becomes a "tax-exempt business".

Then, the detection unit 23 refers to the consumption tax rate master 11 based on the detected consumption tax rate category of “8: Reduced tax rate (8%)” and the tax-exempt business category of “Tax-exempt business operator”. 11" is detected as the consumption tax rate category.

The display control unit 21 displays the consumption tax category “11” detected by the detection unit 23 on the accounting input screen adjacent to the product (four black triangles) with the product code (SHO00002), as shown in FIG. do.

Next, as shown in FIG. operate. The example in FIG. 11 is an example where the business operator inputs "6000 yen" as the tax-excluded price (base price) of the product (four black triangles) with the product code (SHO00002).

When the enter key is operated with the tax-excluded amount of the product entered, the calculation unit 24 calculates the consumption tax amount and tax based on the detected consumption tax rate classification and tax-excluded amount (main amount). Calculate the withdrawal amount (main amount). In this example, the consumption tax rate category is "11", so the deduction rate is "0.80". Therefore, the calculation unit 24 calculates "480 yen" as the consumption tax amount of the reduced tax rate (8%) of the input main amount "6000 yen".

Further, the calculation unit 24 calculates "480 yen x 0.8 = 384 yen" as the purchase tax deductible amount. Furthermore, the calculation unit 24 subtracts "384 yen" calculated as the purchase tax deductible amount from "480 yen" calculated as the consumption tax amount at the reduced tax rate (8%), resulting in "96 yen". Calculate the non-deductible purchase tax amount (difference). Then, the calculation unit 24 adds the purchase tax non-deductible amount (difference) of "96 yen" to the main amount of "6,000 yen", thereby calculating the tax-excluded amount (main amount) of "6,096 yen". Calculate.

As shown in FIG. 12, the display control unit 21 inputs the tax-excluded amount (main amount) of "6,096 yen" and the consumption tax amount of "384 yen" calculated as the purchase tax deductible amount using the product code (SHO00002). ) will be displayed on the accounting input screen as the tax-excluded amount (main amount) and consumption tax amount of the product (four black triangles).

The data generation unit 25 generates accounting data for the product (●●●●) with the product code (SHO00001) including the tax-excluded amount (main amount) and the consumption tax amount. The storage control unit 26 stores the generated accounting data in the storage unit 2. Such accounting data is processed by an accounting system (not shown), and is controlled to be printed via the output device 7 as necessary.

(Change operation of master tax rate, etc.)
The Eligible Invoice Storage System (Invoice System) is scheduled to go into effect from October 1, 2023, but it is expected that the period of transitional measures or the deductible percentage may change depending on the social situation, etc. . Therefore, in the case of the business support device 1 according to the embodiment, the storage control unit 26 can update the values of each of the masters 11 to 14 with the values input by the business operator.

For example, if the standard tax rate is reduced from the current "10%" to "5%," the business operator operates to specify "5%" as the standard tax rate. When such an operation is performed, the storage control unit 26 rewrites (updates) the standard tax rate of "10%" in the consumption tax rate master 11 and the product master 14 to the standard tax rate of "5%". .

Similarly, for example, if the reduced tax rate is lowered from the current "8%" to "3%", the business operator operates to specify "3%" as the reduced tax rate. When such an operation is performed, the storage control unit 26 rewrites (updates) the reduced tax rate of "5%" in the consumption tax rate master 11 and the product master 14 to the reduced tax rate of "3%". .

Furthermore, for example, if the payee changes from a "tax-exempt business" to a "taxable business", the business operator must perform an update process to rewrite the business classification in the payee master 12 from "1" to "0". )do.

As a result, even if the transition period or deductible ratio changes due to social circumstances, etc., the settings (values) of each master can be flexibly adapted to such changes and support operations. I can do it.

(Effects of embodiment)
Under the invoice system, for taxable purchases from taxable businesses, tax deductions for the entire amount equivalent to consumption tax are not allowed, but only a portion of the amount can be deducted during the transitional measures period. Due to this transitional measure, the amount that cannot be credited for purchase tax (especially in the case of inventories) is required to be included in the amount of assets. A possible solution to this problem is to enter a transfer journal entry in the accounting journal entry, but in this case, there will be an inconvenience that there will be a difference between the asset amount for sales management and accounting purposes. Furthermore, it is a heavy burden on the business operator for the operator to perform calculations using a calculator and manually enter the amount and consumption tax amount each time a bill is recorded.

However, the business support device 1 according to the embodiment can automatically calculate the main amount and the amount of consumption tax by adding the deductible rate to the amount equivalent to the consumption tax during the above-mentioned transition period for sales management. Therefore, it is possible to prevent the inconvenience of a difference between the asset amounts for sales management and accounting purposes, and it is also possible to reduce the burden on business operators.

Furthermore, even if the transition period or the deductible rate changes due to social conditions, etc., the settings (values) of each master can be changed flexibly to accommodate such changes. Therefore, it is possible to support business operators without being affected by changes in the transition period or deductible percentage.

[Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate management decisions of companies, so it is possible to contribute to Goal 8 and Goal 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goal 12, Goal 13, and Goal 15 of the SDGs.

Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the business support device 1, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided in the business support device 1, especially the control unit 3 and each processing function performed by the control unit 3, may be interpreted in whole or in part by a CPU (Central Processing Unit) and the CPU. It may be realized by a program to be executed, or may be realized by hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium that includes programmed instructions for causing the information processing device to execute the processing described in this embodiment. 1 mechanically read. That is, a storage unit such as a ROM or an HDD stores a computer program that cooperates with the OS to give instructions to the CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes the control unit 3 in cooperation with the CPU.

Further, the business support program of this business support device 1 may be stored in another server device connected to the business support device 1 via any network, and may be stored in whole or in part as necessary. It is also possible to download.

Further, the business support program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, this "recording medium" refers to a memory card, USB (Universal Serial Bus) memory, SD (Secure Digital) card, flexible disk, magneto-optical disk, ROM, EPROM (Erasable Programmable Read Only Memory), EEPROM (registered Trademark) (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. shall include any “portable physical medium”.

Furthermore, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in the business support device 1 shown in the embodiment, and the installation procedure after reading.

The storage unit 2 is a storage means such as a memory device such as RAM or ROM, a fixed disk device such as a hard disk, a flexible disk, or an optical disk, and stores various programs, tables, databases, and the like used for various processing and website provision. , stores files for web pages, etc.

Further, the business support device 1 may be constituted by an information processing device such as a known personal computer device or a workstation, or may be constituted by an information processing device to which arbitrary peripheral devices are connected. Further, the information processing device may be implemented by implementing software (including programs, data, etc.) that implements the processing described in this embodiment.

Furthermore, the specific form of dispersion/integration of devices is not limited to what is shown in the diagram, and all or part of the devices can be functionally or physically divided into arbitrary units according to various additions or functional additions. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

The present invention can be used in all industries that perform accounting services.

1 Business support device 2 Storage unit 3 Control unit 4 Communication interface unit 5 Input/output interface unit 6 Input device 7 Output device 11 Consumption tax rate master 12 Payee master 13 Business classification master 14 Product master 21 Display control unit 22 Acquisition unit 23 Detection Section 24 Calculation section 25 Data generation section 26 Storage control section

Claims (5)

an acquisition unit that acquires date information indicating the date input by the business operator, payee information indicating the payee, and commercial transaction object identification information that is information specifying the commercial transaction object to be paid;
Consumption tax rate, application start date of said consumption tax rate, deduction percentage of each said consumption tax rate corresponding to each said application start date, and deduction of consumption tax corresponding to said application start date for taxable purchases from tax-exempt businesses. The above-mentioned date information, the above-mentioned a detection unit that detects the consumption tax rate and consumption tax deduction percentage corresponding to the payee information and the commercial transaction target specific information;
a calculation unit that calculates a consumption tax amount and a tax-excluded amount corresponding to the amount of the commercial transaction input by a business operator based on the consumption tax rate and the deduction rate detected by the detection unit;
a data generation unit that generates accounting data including the calculated consumption tax amount and the tax-excluded amount;
A business support device with When the payee detected by the detecting unit based on the payee information is a tax-exempt business, the calculation unit calculates the tax-exempt business applied on the date indicated by the date information input by the business operator. Based on the deduction ratio of consumption tax on taxable purchases from the person, the amount of consumption tax deduction for the commercial transaction object, the non-deductible amount obtained by subtracting the deduction amount from the consumption tax amount of the commercial transaction object, and the non-deductible amount for the commercial transaction object. Calculate the tax-excluded amount by adding the non-deductible amount to the amount,
The data generation unit generates the accounting data that includes the calculated deduction amount as the consumption tax amount of the commercial transaction object and also includes the tax-excluded amount of the commercial transaction object obtained by adding the non-deductible amount to the commercial transaction amount. to generate,
The business support device according to claim 1, characterized in that: further comprising a storage control unit that rewrites the various information stored in the storage unit to input desired information;
The business support device according to claim 1 or 2, characterized in that: an acquisition step in which the acquisition unit acquires date information indicating the date input by the business operator, payee information indicating the payee, and commercial transaction object identification information that is information specifying the commercial transaction object to be paid;
The detection unit corresponds to the consumption tax rate, the application start date of the consumption tax rate, the deduction rate of each consumption tax rate corresponding to each of the application start dates, and the application start date for taxable purchases from tax-exempt businesses. The above information is retrieved from the storage unit that stores various information including the consumption tax deduction rate, the business classification indicating whether each payee is a tax-exempt business or a taxable business, and the consumption tax rate for each commercial transaction. a detection step of detecting the consumption tax rate and the consumption tax deduction percentage corresponding to the date information, the payee information, and the commercial transaction target specific information;
a calculation step in which the calculation unit calculates a consumption tax amount and a tax-excluded amount corresponding to the amount of the commercial transaction input by the business operator based on the detected consumption tax rate and the deduction ratio;
a data generation step in which the data generation unit generates accounting data including the calculated consumption tax amount and the tax-excluded amount;
A business support method that has computer,
an acquisition unit that acquires date information indicating the date input by the business operator, payee information indicating the payee, and commercial transaction object identification information that is information specifying the commercial transaction object to be paid;
Consumption tax rate, application start date of said consumption tax rate, deduction percentage of each said consumption tax rate corresponding to each said application start date, and deduction of consumption tax corresponding to said application start date for taxable purchases from tax-exempt businesses. The above-mentioned date information, the above-mentioned a detection unit that detects the consumption tax rate and consumption tax deduction percentage corresponding to the payee information and the commercial transaction target specific information;
a calculation unit that calculates a consumption tax amount and a tax-excluded amount corresponding to the amount of the commercial transaction input by a business operator based on the consumption tax rate and the deduction rate detected by the detection unit;
functioning as a data generation unit that generates accounting data including the calculated consumption tax amount and the tax-excluded amount;
A business support program featuring:

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