KR102152936B1 - Buyer and credit card company tax proxy payment unified managing apparatus and method thereof - Google Patents

Abstract

The present invention assigns the obligation to collect and pay value-added tax (VAT) on behalf of the purchaser and credit card company, and manages it in an integrated manner, but the purchaser and credit card company value-added tax to reasonably solve various problems caused by such agency collection. Regarding an apparatus and method for integrated management of proxy payment, it is a real-time processing by allowing the buyer to pay only VAT on a virtual account for each purchaser, and the credit card company to pay the entire VAT on behalf of each period, and then set settlement and refund period ( For example, the settlement and refund of VAT paid on behalf of one month) in multiple ways to reduce the taxpayer's financial burden, and the settlement and refund set up to import VAT and agenda input tax deductions, which were previously slow to be refunded. In addition to reducing the burden on taxpayers by allowing them to be refunded on a periodic basis, there is an excellent effect of reducing the burden on personal information leakage by allowing financial institutions to manage only a part of VAT.

Description

BACKGROUND OF THE INVENTION 1. Field of the Invention The apparatus and method for managing VAT on behalf of buyers and credit card companies

The present invention relates to an apparatus and method for integrated management of VAT on behalf of buyers and credit card companies.In particular, the obligation to collect and pay on behalf of VAT (Value Added Tax) is assigned to buyers and credit card companies, and integrated management thereof. The present invention relates to an apparatus and method for integrated management of VAT on behalf of purchasers and credit card companies that can reasonably solve various problems caused by collection.

Value Added Tax (VAT) is a tax imposed on the value added during business activities. It is a general consumption tax imposed on the consumption of all goods or services. It is an indirect consumption tax that is passed on to the final consumer from a business operator who is obligated to pay tax. It has the nature of a multi-level transaction tax imposed on each added value generated in all transaction stages.

Such VAT is a tax that the supplier collects from the buyer at each stage of transaction and pays it to the state, and there is an incentive for the supplier not to convert and pay the VAT due to the characteristics of different indirect taxes between the payer and the taxpayer and the difference between the time of collection and payment. .

In other words, the current value-added tax is the product supplier supplies the product at the amount of VOS (Value of Supply) plus the value-added tax, and the buyer pays the supplier the amount of the product supply price plus the value-added tax. Since then, the product supplier pays the VAT to the national treasury during the VAT reporting period, so there is a high possibility that the product supplier will get out of the VAT already collected from the buyer, and there are cases where the product supplier does not pay the VAT through closure of business, etc. .

As of 2016, the amount of VAT arrears arising from these problems amounted to about 9 trillion won. Elimination of VAT is no different from embezzlement of the government treasury that the supplier collects from the buyer and stores it for a while, disturbs the economic order of capitalism by distorting the fair price competition structure, and impairs the taxation equity by passing detailed charges to the faithful taxpayer.

The way to block such VAT evasion is to introduce a real-time VAT collection system for all transaction stages and businesses subject to VAT.To prevent VAT evasion, the'Buyer Payment System' is implemented in B2B (Business to Business). ) It is limited to transactions, and from January 1, 2019, the'credit card company proxy payment system' is being implemented for entertainment businesses that are B2C (Business to Consumer) transactions.

The purchaser payment system and the credit card company's agency payment system limited to these specific industries are operated separately and are limited to specific industries, making it difficult to become a fundamental solution to the prevention of VAT tax evasion, and the side effects are considerable.

As a prior art for preventing such VAT evasion, Korean Patent Registration No. 10-1665185,'Buyer VAT processing device, method and recording medium' includes identification information for each user and a dedicated transaction account so that the buyer can perform the existing VAT processing. And, based on the product purchase information and the deposit information deposited into the buyer's transaction account, the VAT information and the supply price information are separated and calculated, and the supply price is transferred to the supplier transaction account according to the supply price information and the product purchase information. The structure of transferring the VAT amount to the national treasury according to VAT information is shown.

This technology is suitable for the purpose of preventing VAT evasion in that VAT is attributed to the real-time government treasury at the time of taxation. However, this method is substantially similar to the method of the special payment system for purchase of safe deposits or copper scraps currently in effect. Korea first introduced a special payment system for purchasers of prohibited money from July 1, 2008. .One. The target item was expanded from the transaction to gold product transactions, and from July 1, 2015, the target item to be applied to gold scrap was expanded. In addition, the purchaser payment special system has been introduced for copper scrap from January 1, 2014.

The purchaser's payment special system does not allow the user who supplied the related product to pay VAT after opening an exclusive account in one of the designated financial companies by the sales or purchase business, but when the supplier (buyer) receives the supply or tax invoice. When it is issued, the supply price and VAT are to be deposited using the dedicated account, and the designated financial institution automatically deposits the deposited supply price to the supplier account and the VAT amount to the VAT management account. On the other hand, if the purchaser does not deposit VAT, the purchase tax deduction is excluded and 10/100 of the product price is collected as an additional tax.

Such prior registration patents and the existing purchaser payment special system have a fatal problem that causes taxpayers to incur excessive funding crunch by forcing the payment of not only VAT but also the supply price in cash at the time of supply or issuance of tax invoices. To alleviate some of these problems, the current purchaser payment special system is a real-time settlement refund system that refunds the input tax paid by the buyer to the business within the range of the sales tax paid to the exclusive account by the customer, the counterparty. Although it is reducing the burden, the real-time settlement and refund system of the current purchaser's payment system is a method to alleviate the burden of VAT funds from business operators, and does not relieve the burden of funds from settlement of the supply price at all. In other words, despite the fact that the foreign transaction that pays the transaction price after the supply period is a general business practice, the current method of forcing the entire transaction price to be settled in cash early at the supply period inevitably causes a serious financial crunch in the business operator.

In addition, when a dedicated account that manages all such transaction information is opened in a specific financial institution, personal information including detailed business information may be leaked because the financial institution collects all information on the supply price and VAT. In order to prevent this, the security maintenance cost of financial institutions increases, as well as the burden of separating the supply price and VAT for transactions and managing the reimbursement, and repetitive transfers for large amounts. There is a problem that the cost of tax cooperation is high.

In addition, 10% of the supply price is imposed as an additional tax on each of the supplier and buyer when the supply price cannot be deposited into the dedicated account due to the system, which is excessive sanctions in the sense that even suppliers who are not responsible for the non-deposit act are liable for performance. There is a problem corresponding to.

The current VAT real-time collection system has a credit card company proxy payment system in addition to the purchaser payment system described above.In the credit card company proxy payment special system, the credit card company pays the amount equivalent to VAT among the amount paid for B2B transactions to the national treasury and limits the amount. As a payment to the seller, in a new provision that has not yet been implemented (Act on Revision of the Restriction of Special Taxation Act on Dec. 19, 2017), the payment of value-added tax on behalf of B2C to entertainment establishments is temporary (2021.12. 31).

In the end, the VAT real-time payment system currently proposed or implemented includes a buyer payment system that pays all transaction amounts and VAT in cash using a dedicated account, and a credit card company proxy payment system for some B2B transactions and pilot B2C transactions. Since it is operated in parallel, there are a variety of problems, including various problems including the buyer's fund crunch, the activation of the credit card company's proxy payment system, and the inability to integrate real-time VAT collection.

Korean Patent Registration No. 10-1665185, [Apparatus, method and recording medium for handling VAT for purchasers] Korean Patent Registration No. 10-1394666, [Purchased tax credit information calculation device and method thereof]

The object of the embodiments of the present invention for improving the above-described problem is to establish a'full purchaser payment using virtual account' system that allows the buyer to deposit only VAT instead of the entire transaction price at the time of supply by receiving each virtual account for each purchaser. , Credit card proxy payments are extended to all industries, but these two systems can be linked to enable more integrated real-time tax payment for VAT, as well as adding monthly direct settlement and refund configuration to the system for early VAT collection. It is to provide an apparatus and method for integrated management of VAT on behalf of buyers and credit card companies to reduce the taxpayer's financial burden.

Another object of the embodiments of the present invention is to allow the purchaser to pay VAT only to the virtual account for each purchase destination in real time, and allow the credit card company to pay the entire VAT on behalf of each period, and then set settlement and refund period (for example, For 1 month), the taxpayer's funding burden is reduced by collectively performing the settlement and refund of VAT paid on behalf of the agency in multiple ways, and the settlement and refund period unit up to the import VAT and agenda input tax deductions, which were previously slow to be refunded. In addition to reducing the burden on taxpayers by providing a refund, financial institutions manage only a part of the VAT, thereby reducing the burden on personal information leakage, providing an integrated management device and method for VAT payment on behalf of buyers and credit card companies.

Another object of the embodiments of the present invention is to use a simplified credit card company proxy payment method so that a relatively simple virtual account creation and additional proxy payment tax calculation or calculation of the additional rate according to the business type is not required. It is to provide a device and method for integrated management of VAT on behalf of buyers and credit card companies that can minimize the burden of tax cooperation while preventing VAT evasion by allowing it to be applied to all industries without excessive change.

In order to achieve the above object, the integrated management device for VAT on behalf of buyers and credit card companies according to an embodiment of the present invention creates a virtual account for proxy payment of only VAT on purchases for each buyer upon receipt of information requested by buyers, and A virtual account management unit that transfers the VAT deposited to the virtual account to the national treasury in real time, and VAT-related data, including information on the VAT transferred through the virtual account and proxy payment information for the entire VAT included in the credit card payment, from the IRS server. And a settlement processing unit configured to receive and settle the payment in a set period unit, and a refund processing unit to transfer the refund amount settled by the settlement processing unit to a buyer's account.

As an example, the virtual account management unit may create a virtual account for a financial institution requested by a purchaser based on a main account or a national treasury account for each designated financial institution.

As an example, the virtual account management unit allows the virtual account created for each purchaser to be continuously used for transactions with the same purchaser, and accumulates the purchaser, deposit date, deposit amount, and purchaser information each time VAT is deposited, or can be provided to the IRS server.

As an example, the settlement processing unit generates the tax paid and the refund amount by considering both the VAT paid on behalf of the purchaser through the virtual account and the VAT paid by credit card on a monthly basis, but may deduct a portion of the sales tax that was not paid by proxy.

As an example, the VAT-related data received from the IRS server is the electronic tax invoice issuance data, credit card payment data, cash receipt data, agenda purchase tax data, and payments to customs, which are obtained from electronic data related to all purchases and sales managed by the IRS. It may further include at least one or more of imported VAT data. On the other hand, the settlement processing unit refunds the sales tax paid by proxy within the range of sales tax paid by proxy in the virtual account, but does not refund the sales tax amount not paid by proxy among the issuance of electronic tax invoices and the sales tax for cash receipts that are not subject to proxy payment. May not.

As an example, the settlement processing unit may add a portion of the input tax amount and impose it on the purchaser when the purchaser delays the payment of VAT on behalf of the purchaser.

In addition, the virtual account management unit may exclude simplified taxpayers and tax-free businesses from the target of creating virtual accounts.

An integrated management method for VAT on behalf of buyers and credit card companies according to another embodiment of the present invention is a method for integrated management of VAT on behalf of purchasers and credit card companies in an integrated management device for VAT proxy payments interlocking with each financial institution server and the IRS server. According to the steps of creating a virtual account to pay only the VAT on purchase by proxy according to the purchaser, the step of transferring the VAT deposited to the virtual account for each purchaser into the government treasury in real time, and the VAT information and credit card transferred through the virtual account Receiving VAT-related data from the IRS server, including proxy payment information for the entire amount of VAT included in the payment, and VAT and credit card payments on behalf of the purchaser through a virtual account for a set period of time, at least shorter than the scheduled or final return period. And calculating the amount of tax paid and the amount of the refund in consideration of all of the value added tax of the portion, and transferring the calculated amount of the refund to the account of the purchaser.

As an example, the VAT-related data received from the IRS server is the electronic tax invoice issuance data, credit card payment data, cash receipt data, agenda purchase tax data, and payments to customs, which are obtained from electronic data related to all purchases and sales managed by the IRS. At least one of the imported VAT data is further included, and in the step of calculating the refund amount, the sales tax amount paid by proxy shall be refunded within the range of sales tax paid by proxy in the virtual account, but the sales tax amount not paid by proxy among the issuance of the electronic tax invoice. It may further include the step of excluding the sales tax amount for payment of cash receipts that are not subject to payment by proxy and from the subject of refund.

The apparatus and method for integrated management of VAT on behalf of buyers and credit card companies according to the embodiments of the present invention is a'full-scale buyer using a virtual account, in which a virtual account is given to each buyer and only allows the buyer to deposit VAT instead of the entire transaction price at the time of supply. 'Payment' system was established, and credit card proxy payments were extended to all industries, but these two systems could be linked to enable more integrated real-time tax payments for VAT, as well as monthly ex-officio settlement and refund configuration in the system. By adding, the tax payment resulting from the early collection of VAT has the effect of reducing the financial burden.

The device and method for integrated management of VAT on behalf of buyers and credit card companies according to embodiments of the present invention allow the buyer to pay VAT only on behalf of each purchaser in real time, and the credit card company pays the entire VAT on behalf of each period. After the settlement and refund period (e.g., 1 month), the taxpayer's financial burden is reduced and the taxpayer's financial burden is reduced by integrating the settlement and refund of VAT paid on behalf of the set settlement and refund period (for example, 1 month). Not only does it further reduce the burden on taxpayers by allowing them to be refunded in units of settlement and refund periods set up to the agenda purchase tax deduction, but also has an excellent effect of reducing the burden on personal information leakage by allowing financial institutions to manage only part of the VAT.

The device and method for integrated management of VAT on behalf of buyers and credit card companies according to the embodiments of the present invention are simplified to avoid the need for a relatively simple virtual account creation and additional proxy payment tax calculation or calculation of the additional rate according to the business type. By using the method, it is possible to expand and apply it to all industries without excessive changes to the existing financial infrastructure, thereby preventing tax evasion of VAT and minimizing the burden of tax cooperation.

1 is a conceptual diagram illustrating an operation method for the current purchaser proxy payment system.
Figure 2 is a conceptual diagram for explaining the taxpayer's fund burden according to the current purchaser proxy payment system.
3 is a conceptual diagram for explaining an operation method for a credit card company proxy payment system to be applied.
4 is a conceptual diagram illustrating a method in which an integrated management device for VAT proxy payment according to an embodiment of the present invention processes a purchaser proxy payment using a virtual account.
FIG. 5 is a conceptual diagram illustrating a method in which an integrated management device for VAT proxy payment according to an embodiment of the present invention integrates and manages the purchaser's proxy payment and the credit card company's proxy payment.
6 is a conceptual diagram for explaining in detail a VAT proxy payment method of a VAT proxy payment integrated management apparatus according to an embodiment of the present invention through a multi-step process according to a supply flow.
Figure 7 is a flow chart for explaining the integrated management method of the purchaser and credit card company VAT proxy payment according to an embodiment of the present invention.

The present invention as described above will be described in detail through the accompanying drawings and embodiments.

It should be noted that the technical terms used in the present invention are only used to describe specific embodiments, and are not intended to limit the present invention. In addition, the technical terms used in the present invention should be interpreted as generally understood by those of ordinary skill in the technical field to which the present invention belongs, unless otherwise defined in the present invention, and is excessively comprehensive. It should not be construed as a human meaning or an excessively reduced meaning. In addition, when a technical term used in the present invention is an incorrect technical term that does not accurately express the spirit of the present invention, it will be replaced with a technical term that can be correctly understood by those skilled in the art to be understood. In addition, general terms used in the present invention should be interpreted as defined in the dictionary or according to the context before and after, and should not be interpreted as an excessively reduced meaning.

In addition, the singular expression used in the present invention includes a plurality of expressions unless the context clearly indicates otherwise. In the present invention, terms such as “consisting of” or “comprising” should not be construed as necessarily including all of the various elements or various steps described in the invention, and some of the elements or some steps are included. It should be construed that it may not be, or may further include additional components or steps.

In addition, terms including ordinal numbers such as first and second used in the present invention may be used to describe the constituent elements, but the constituent elements should not be limited by the terms. The terms are used only for the purpose of distinguishing one component from another. For example, without departing from the scope of the present invention, a first component may be referred to as a second component, and similarly, a second component may be referred to as a first component.

Hereinafter, exemplary embodiments of the present invention will be described in detail with reference to the accompanying drawings, but the same or similar components are assigned the same reference numerals regardless of the reference numerals, and redundant descriptions thereof will be omitted.

In addition, in describing the present invention, when it is determined that a detailed description of a related known technology may obscure the subject matter of the present invention, a detailed description thereof will be omitted. In addition, it should be noted that the accompanying drawings are only for easily understanding the spirit of the present invention and should not be construed as limiting the spirit of the present invention by the accompanying drawings.

First, in the present invention, each purchaser is given a virtual account, and at the time of supply, the purchaser pays only VAT instead of the entire transaction amount, and the credit card proxy payment is extended to all industries, but these two proxy payment methods can be linked. It enables a more integrated real-time tax payment for VAT, and by adding an ex-officio settlement and refund configuration on a monthly basis, it relieves the taxpayer's financial burden due to early collection of VAT, reduces the cost of cooperation for tax payment by credit card companies, and leaks personal information. It is designed to increase the security of the system.

In order to easily understand the technical features of the present invention, the configuration and problems of the current purchaser's proxy payment system and credit card company's proxy payment system are first described, and then the technical characteristics of the present invention that can improve these problems will be described.

1 is a conceptual diagram for explaining the operation method of the current purchaser payment system, which was introduced to prevent tax evasion by non-reporting, non-paying and closing the business of VAT collected through insolvent companies or data in B2B transactions. This is an example of gold scrap to which the purchaser payment special system is applied.

A business operator who wants to supply or receive gold scrap items must open a dedicated trading account for gold transactions at one of the designated financial companies.

As shown, the case where the business operator A (10) sells gold scrap to the business operator B (11) and the business operator B (11) sells the gold scrap to the business operator C (12). It is assumed that transaction accounts 10a, 11a, 12a have been opened, and business accounts 10b, 11b, 12b, respectively, have also been opened.

Business operator A (10) sells gold scrap to business operator B (11) for 1 billion won (VOS, Value of Supply) and issues a tax invoice ①.

In accordance with the issuance of a tax invoice, business operator B 11 transfers 1.1 billion won in cash including VAT 100 million from the business account 10b to the dedicated transaction account 11a. With respect to the amount deposited in the dedicated transaction account 11a, 1 billion, corresponding to the supply price, is transferred to the dedicated transaction account 10a of the operator A 10, and 100 million VAT is transferred to the VAT management account 20. Transfer and register with the purchase tax (business A's sales tax) ②.

Business operator B (11) sells gold scrap to business operator C (12) at a supply price of KRW 1.1 billion and issues a tax invoice ③.

In accordance with the issuance of the tax invoice, the business operator C (12) transfers 1.21 billion won in cash including the added value of 110 million won from the business account 12b to the dedicated transaction account 12a. With respect to the amount deposited in the dedicated transaction account (12a), 1.1 billion won, which is the supply price, is transferred to the exclusive transaction account (11a) of the business operator B (11), and the VAT 110 million is purchased by the operator C into the VAT management account (20). Transfer and register with the amount of tax (business B's sales tax) ④.

Since there has been a reason for VAT refund for business operator B (11), the purchase tax amount (100 million won) is refunded within the limit of the sales tax (110 million won) of business operator B (11) registered through the value added tax management account (20) ⑤.

On the specified date, the balance remaining after the refund to the value-added tax management account (after the refund, the sales tax of business operator B) of 0.1 billion won is transferred to the national treasury (25) ⑥.

Looking at the conceptual configuration of the VAT management server 30 for performing this process, the VAT calculation unit 31 is configured to divide and calculate the supply price (VOS) and VAT from the amount deposited in the dedicated transaction account. In order to transfer the supply price to the seller, transfer the VAT to the VAT management account, and to transfer the refund amount to the buyer who paid by proxy, a money transfer unit 32 should be configured, and the sales and input tax of the business operator and A refund processing unit 33 that calculates the refund amount through the surrogate payment must be configured.

This VAT management server 30 may be configured in multiple stages, including each financial institution capable of opening a dedicated transaction account.

Therefore, the VAT management server 30 calculates VAT when depositing a dedicated transaction account, transfers funds, and calculates the refund amount according to the purchase and sales tax, and transfers the supply price with a large amount of money each time. As it must be done, the cost of the transfer increases, and the buyer must pay all expenses in cash at the time of issuance of the tax invoice (or when it is supplied).Therefore, there is a problem that excessive funding pressure is applied until the purchase is added and sold again. have.

In addition, since financial institutions integrate and manage detailed information on the supplier's supply price, value-added tax, purchase and sales target and date, personal information leakage may result in greater damage.

2 is a conceptual diagram for explaining the taxpayer's fund burden according to the current purchaser payment system. From the perspective of the operator B (11), in order to purchase a product corresponding to the supply price of 1 billion from the operator A (10), at the time of purchase You have to deposit 1.1 billion won in cash into a dedicated trading account. After that, until the point of sale of the purchased product, which is not known specifically when it will be, it has to suffer from a shortage of funds of 1.1 billion won.

For example, if you sell the product to business operator C (12) at a supply price of 1.1 billion won after a few months, you can receive a supply price of 1.1 billion won, and you can get a refund of the input tax paid by proxy of 100 million won, so you can expect a profit of 100 million won. .

Of course, in the case of selling products to business operator C (12), we plan to pay 100 million won by proxy through real-time settlement of VAT. You can get a real-time refund without waiting for the final reporting period to alleviate some of the funding crunch for VAT, but the problem is in the first place. By forcing the entire supply price to be settled in cash in advance, a fund crunch of 1 billion won occurs.

In the end, while foreign trade in which the transaction price is settled after the supply period is a general business practice, the method of forcing the entire transaction price to be settled in cash early in the supply period inevitably causes serious financial problems for the business operator, and the principle of private autonomy and economic activities. Is seriously infringing on the freedom of the people.

In particular, for importing businesses and businesses subject to agenda purchase tax deductions, real-time VAT settlement and refunds are excluded, so that the taxpayer must submit an application form and settle it by the quarterly settlement method. For example, Gold Scrap There is a problem in that a business operator who imports or is subject to agenda input tax credit cannot solve the financial crunch caused by early proxy payment of VAT.

In addition, according to the current system, if business operator B fails to deposit the supply price in cash when the product is supplied, user A who is not responsible for the non-deposit is charged 10% of the supply price to not only business B but also business A. In addition, excessive sanctions with penal tax will occur. In particular, this is an excessive sanction that has lost its legitimacy in that it is a sanction on non-payment of the supply price that is not directly related to the actual VAT tax payment cooperation obligation.

As described above, the current purchaser's proxy payment system seriously infringes on the freedom of economic activity of taxpayers, and is forcing the application to only certain types of business, thus hindering tax fairness.

On the other hand, for the payment of VAT for credit card payments that must be considered in order to prevent VAT evasion, we are planning to operate a proxy payment system for B2B as well as B2C for B2B and B2C through the recent revised Act on Special Taxation Act (January 2019. It is scheduled to operate for a limited time from 1st to 2021.

3 is a conceptual diagram for explaining the operation method of the credit card company proxy payment system to be applied. It is a B2C credit card proxy payment system that is limitedly implemented for entertainment establishments, and consumers 51 credit to business operators 52. When paying for goods or services subject to VAT with a card/debit card/prepaid card, the payment information is transferred to the credit card company 60, and the credit card company 60 pays the corresponding supply price to the business operator 52. At this time, the amount equivalent to 4/110 of the supply price is collected as VAT and paid on behalf of the VAT management account (national treasury) 70 by the 25th of the month following the end of each quarter.

To this end, the head of the National Tax Service must provide information on the business operator 52 necessary for proxy payment to the credit card company, and support expenses necessary for payment.

On the other hand, in the case of payment on behalf of a credit card company, the credit card company does not collectively pay VAT equivalent to 10% of the supply price, but collects only a certain amount of VAT in consideration of the value added rate for each type of business so that it is similar to the tax amount after deduction of the input tax ( Since entertainment establishments: 4/110), credit card companies have to change the system to provide such tax payment cooperation, and there is a lot of burden to apply comprehensively to B2B and B2C in various industries.

In particular, in the case of payment on behalf of a credit card company, it is difficult to integrate and manage the payment on behalf of the existing purchaser because the amount and time of processing for VAT are different. Therefore, the business operator will use both the purchaser's proxy payment and the credit card company's proxy payment. In this case, the settlement and the calculation of the refund amount are also complicated.

Therefore, in order to solve these existing problems, the integrated management device and integrated management method for VAT proxy payment according to an embodiment of the present invention can be easily extended to all industries by managing VAT on behalf of buyers and credit card companies in an integrated and rational manner. In addition, do not pass the burden of excessive tax payment cooperation on business operators and credit card companies. In addition, the burden of personal information leakage on the business operator is greatly reduced, so that a significant part of the security problem can be solved.

In the method of paying VAT by proxy according to the embodiment of the present invention, first, in the B2B stage, a virtual account is given to each buyer, and at the time of supply, the buyer deposits only VAT, not the entire transaction amount, into the corresponding virtual account. The credit card company's proxy payment method according to the embodiment expands the payment by proxy of credit card companies to many business types (preferably all business types) targeting B2B and B2C stage transactions, but does not collect a part of the VAT that takes into account the added rate of each business type, but the entire VAT. It is to make the payment by proxy. In addition, the integrated management method for VAT proxy payment according to an embodiment of the present invention considers at least all proxy payments, and additionally collects various VAT-related data from the National Tax Service to at least a set period shorter than the scheduled or final reporting period (preferably 1 Months), taking into account various circumstances, promptly perform a refund.

Here, for convenience of explanation, the concept of the configuration for the purchaser VAT proxy payment will be first described with reference to FIG. 4, and the concept of incorporating additional components for the VAT proxy payment by credit card companies will be sequentially described with FIG. .

4 is a conceptual diagram for explaining a method in which an integrated management device for VAT proxy payment according to an embodiment of the present invention processes a purchaser's proxy payment using a virtual account. The illustrated VAT management server 200 is an embodiment of the present invention. It is an example of an integrated management device for VAT proxy payment according to.

The illustrated VAT management server 200 can request the creation of a virtual account for a major financial company, and can manage the transfer and payment of funds for the created virtual account. This VAT management server 200 is the IRS linked with the IRS server. It may be part of the system, or it may be configured separately for integrated management of VAT proxy payments. In addition, some of the configurations may be configured in each financial institution, but the operating principle of the present invention is not changed according to the physical arrangement and configuration, and thus the present invention is not limited by the detailed configuration and arrangement of such physical devices.

The illustrated VAT management server 200 basically includes a virtual account management unit 210 capable of creating and managing a virtual account based on the IRS main account for each financial company, and information on proxy payment through the virtual account and the IRS server The monthly settlement processing unit 230, which calculates the refund amount by calculating the refund amount by calculating the refund amount by calculating a set period unit (monthly in the illustrated example) using various additional VAT-related data received from the purchaser account. It includes a refund processing unit 220 to transfer to.

A method in which the buyer pays the VAT according to the supply process as in the example illustrated through the VAT management server 200 will be described.

First, business operator A (110) sells products to business operator B (111) at a supply price of KRW 1 billion, and after a certain period of time, user B (111) sells products to business operator C (112) at a supply price of KRW 1.1 billion. Looking at the process of paying VAT on behalf of the purchaser for the case, first, the purchaser (business B, business C) who wants to purchase a product applies to the VAT management server 200 to create a virtual account for each purchaser. Unlike the opening of a dedicated transaction account through a visit to an existing bank, such virtual account creation can be easily applied through the tax office, the IRS homepage, or a smartphone application, and is supported only by the purchaser's business number, bank selection, and purchaser's business number. You can create an account. The information according to the request to create a virtual account for the purchaser of such a purchaser can be transmitted to the VAT management server 200 in various ways (received from the IRS server, a smartphone application server, or directly through the purchaser terminal), and the virtual account management unit 210 creates a virtual account based on the main account 120 of the National Tax Service opened in the financial company through the financial company server 130 designated by the purchaser.

The creation of virtual accounts based on financial companies' main accounts is already a service generally provided by financial companies, and the National Tax Service also creates virtual accounts for each financial company for tax collection and provides them to taxpayers. There is no need to build a new infrastructure for financial companies or IRS.

In the illustrated example, in the case where the buyer, business operator B 111, purchases a product corresponding to the supply price of 1 billion won from the business operator A 110, the buyer, business operator B 111, is a business operator at the time of issuing a tax invoice or Deposit 100 million won of VAT to the virtual account 111a for A 110. The VAT deposited in this way is transferred to the main account 120 of the National Tax Service or the national treasury 125 after the virtual account management unit 210 checks it (real time).

Here, 1 billion won, which corresponds to the actual supply price, can be freely settled according to the agreement between the parties, thereby reducing the burden on the operator B 111. For example, if business operator B (111) purchases a product from business operator A (110), processes it, and plans to sell it to business operator C (112) 3 months later, business operator B (111) consults with business operator A (110) It is possible to deposit 1 billion won in three months or issue a three-month draft, so it will not fall into an excessive funding crunch caused by the proxy payment of VAT to the buyer.

If the tax invoice is issued or when the company B (111) does not pay VAT even though it is the time of supply, the input tax deduction may be excluded in the future.

On the other hand, for the same purchaser, by allowing the same virtual account to be continuously used for each transaction, the virtual account management unit 210 can collect information on the supplier, deposit date, deposit amount, and purchaser each time a deposit is made, and this can be accumulated and stored or delivered to the National Tax Service in real time. I can.

After that, if business operator B (111) processes the products purchased from business operator A (110) and sells them to business operator C (112) at a supply price of 1.1 billion won, business operator C (112) is also at the time of supply or issuance of the tax invoice. 100 million KRW, equivalent to VAT, is deposited into the virtual account 112a created for the business operator B 111. The virtual account management unit 210 checks this and transfers the deposited VAT to the main account 120 or the national treasury 125 of the IRS for each financial company.

In this way, when the sales tax occurs after the business operator B pays the input tax on behalf of the operator B, the input tax paid on the proxy can be refunded. However, the VAT management server 200 according to the embodiment of the present invention does not process this in real time. In order to consolidate the settlement of payments on behalf of the credit card company, settlement and refund are performed on a monthly basis. Of course, if necessary, you can set a period shorter or longer than a month, but if it is shorter than the interval between regular and final reports, you can expect the effect of reducing the burden on the proxy payer through early refund.

On the other hand, in the embodiment of the present invention, simple taxpayers and duty-free business operators having a low relationship to actual VAT evasion and a low proportion of tax revenue can be excluded from the purchaser's proxy payment, and for this purpose, the virtual account management unit 210 is provided with simplified taxation and duty-free business operators. Can be excluded from the creation of a virtual account.

A process in which the VAT management server 200 integrates and manages the purchaser's proxy payment and the credit card company's proxy payment, and performs monthly settlement and refund will be described with reference to FIG. 5 below.

FIG. 5 is a conceptual diagram illustrating a method in which the integrated management device for VAT proxy payment according to an embodiment of the present invention integrates and manages the purchaser's proxy payment and the credit card company's proxy payment. The basic example situation is similar to that of FIG. 4, but the operator B ( 111) sells some of the products (100 million won out of 1.1 billion won) to operator C 112 through credit card payment.

As shown, business operator B 111 purchases a product corresponding to a supply price of 1 billion won from business A 110, pays 100 million won of value-added tax on behalf of the virtual account 111a, and then processes the product and processes the product. If a product with a supply price of 1.1 billion won is sold to (112), of which 1 billion won is decided to be received in cash and 100 million won through credit card payment, business operator C receives the product for the supply price of 1 billion won. At this time, VAT is paid 100 million won through the virtual account 112a, and for products with a supply price of 100 million won, the payment amount including VAT is 100 million won by credit card, and the credit card company pays the VAT on behalf of the entire VAT. Pay all.

Here, the operator C (112) can adjust the payment date by consulting with the operator B for the actual supply price of 1 billion won, and the credit card payment amount of 110 million won can be paid to the credit card company on the payment date of the credit card company. You can do it.

The credit card company 160 pays 100 million won of the supply price of the 110 million won paid by the operator C to the affiliated business operator B 111, and the value added tax of 0.1 billion won is paid on behalf of the National Treasury 125 (or the main account of the National Tax Service). The payment by proxy of the credit card company 160 may target VAT included in payment for debit cards, debit cards, and prepaid cards in addition to credit cards.

In principle, the credit card company 160 pays VAT on behalf of the affiliated store at the time when the price corresponding to the supply price is paid to the affiliated store. It is desirable to notify the IRS server by the 10th.

In the case of the existing credit card company VAT surrogate payment method described in FIG. 3, it is required to collect only a certain amount of VAT, not the entire VAT.In this method, when only the credit card company proxy payment system is separately implemented, the surrogate tax amount is the input tax. This can be useful because it can be similar to the tax amount after deduction. However, in the case of integrated processing in connection with the buyer's proxy payment method as in the embodiment of the present invention, the method of collecting a certain amount according to the addition rate for each type of business is inadequate in many ways.

Therefore, in the method of paying VAT on behalf of a credit card company according to an embodiment of the present invention, the entire VAT is paid on behalf of the credit card company, but the input tax is settled and refunded only for the amount of tax paid to the virtual account by the buyer. Through this, the credit card company's processing configuration is simplified in a way that the credit card company collects the entire amount of VAT on behalf of the card company without applying the added rate for each type of business, so it is possible to make a proxy payment using the current computer system of the card company. In the end, when the credit card company's VAT surrogate payment method according to the present invention is adopted, even if it is applied to all business types, the tax payment cooperation cost of the credit card company hardly occurs.

On the other hand, in this way, business operator B (111) decides to receive a product with a supply price of 1 billion won to business operator C (112) in a mutually promised manner, and then supplies it and sells the product with a supply price of 100 million won through credit card payment. In this case, 100 million won of value-added tax paid on behalf of business operator C (112) through the virtual account 112a is immediately transferred to the national treasury (125), and the amount paid to the credit card company (160), equivalent to the value-added tax of 0.1 billion won, is the supply price. When the payment is made to business operator B (111) or at least on the 7th of the following month, it is paid to the national treasury (125).

Thereafter, on the set settlement date (the 25th of each month in the embodiment of the present invention), the VAT management server 200 receives VAT-related data (including accumulated VAT information paid on behalf of buyers, information on VAT paid on behalf of credit card companies) from the IRS server, Based on the received information, the monthly settlement processing unit 230 generates the tax paid and the refund amount by deducting the portion of the sales tax that has not been paid by proxy, and the refund processing unit 220 generates a purchase paid by proxy through the financial statement server 130 The tax amount is refunded to the business entity (refund account).

Here, the VAT management server 200 according to an embodiment of the present invention may receive information necessary for VAT settlement from the IRS server as VAT related data, and the IRS server already has an electronic tax invoice or cash training certificate issued data. Real-time verification is possible, so you can include them. In addition, it is possible to receive proxy payment information from credit card companies through the establishment of a simple linkage system or database establishment, and data on imported VAT payments can be delivered from related organizations, and agenda purchases according to the average of decisions by industry for the agenda purchase tax deduction target. Since tax credit information can also be checked, these data can also be received as data related to VAT.

Therefore, in the embodiment of the present invention, the VAT management server 200 is electronic tax invoice issuance data, credit card payment data, cash receipt data, agenda purchase tax data in addition to the purchaser's proxy payment data and credit card company's proxy payment data from the IRS server. In addition, import VAT data paid to customs can be received, and through this, efficient VAT settlement and refund can be made on a monthly basis, thus promoting the convenience of taxpayers.

When using this embodiment of the present invention, it is possible to pay VAT on behalf of the entire business in real time without incurring almost no tax cooperation costs for financial companies or credit card companies, and it is possible to refund through monthly settlement. Settlement and refund of this difficult import VAT or agenda input tax deduction will be processed more quickly. In addition, each financial company can reduce the burden of personal information leakage because it simply manages VAT information on the buyer.

6 is a conceptual diagram illustrating in detail a VAT proxy payment method of an integrated management apparatus for VAT proxy payment according to an embodiment of the present invention through a multi-step process according to a supply flow from import to consumer supply.

As shown, the importer 312 imports the material through the customs 311, and the product manufacturer 313 who purchased the material processes it to make the product, and then sells it to the wholesaler 314, and the retailer (315) purchases products through B2B payment methods including credit cards from wholesalers 314 and sells them to end consumers through cash and cards (credit card, debit card, debit card, prepaid card, etc.). It contains information on the payment of VAT on behalf of Korea, settlement of the amount of tax paid, and processing of refunds.

First, the importer 312 imports materials at a supply price of 20 and pays the import VAT 2 to the national treasury 125. Information on the amount of VAT payments to the national treasury due to such income can be collected by the IRS server.

The product manufacturer 313 purchases the material from the importer 312 at a supply price of 50, and deposits VAT 5 on the supply price of 50 through the virtual account 313a created for the importer 312 at the time of material supply. do. The actual supply price of 50 can be mutually agreed and paid at various times in various ways, and the VAT deposited in the corresponding virtual account 313a is transferred to the real-time government treasury through the virtual account management unit 210 of the VAT management server 200 The information on the purchaser VAT proxy payment may be transmitted to the IRS server by the VAT management server 200.

When the set refund time is reached, the monthly settlement processing unit 230 of the VAT management server 200 performs the VAT settlement of the importer 312 using the VAT-related data received from the IRS server, and the actual tax to be paid is income Since it is for the value 30 added by the business entity 312, it is confirmed that the actual amount of tax to be paid is 3 minus the purchase tax amount 2 according to income from the value added tax 5 paid by proxy. The refund processing unit 220 refunds the imported VAT 2 paid to the customs to the importer 312 through the settled contents.

The wholesaler 314 purchases the product from the product manufacturer 313 at the supply price of 100, and deposits 10 VAT on the supply price of 100 through the virtual account 314a created for the product manufacturer 313 at the time of product supply. do. The actual supply price of 100 can be mutually agreed and paid at various times in various ways, and the VAT deposited in the corresponding virtual account 314a is transferred to the real-time treasury through the virtual account management unit 210 of the VAT management server 200 The information on the purchaser VAT proxy payment may be transmitted to the IRS server by the VAT management server 200.

When the set refund time is reached, the monthly settlement processing unit 230 of the VAT management server 200 performs the VAT settlement of the product manufacturer 313 using the VAT-related data received from the IRS server, and the actual tax to be paid is the product Since it is for the value 50 added by the manufacturer 313, it is confirmed that 5 deducted the purchase tax amount 5 from the value-added tax 10 paid by proxy is the actual tax amount to be paid. The refund processing unit 220 refunds the input tax amount 5 to the product manufacturer 313 through the calculated contents.

The retailer 315 purchases the product from the wholesaler 314 at a supply price of 110, and deposits 10 VAT on the supply price of 100 through the virtual account 315a created for the wholesaler 314 at the time of product supply. And, for the supply price of 10, pay 11 with a credit card. The actual supply price of 100 can be mutually agreed and paid at various times in various ways, and the VAT deposited in the corresponding virtual account 315a is transferred to the real-time treasury through the virtual account management unit 210 of the VAT management server 200 The information on the purchaser VAT proxy payment may be transmitted to the IRS server by the VAT management server 200.

In addition, the credit card company 160 pays the supply price 10 of the amount 11 paid by the credit card to the wholesaler 314 at the time of payment, and pays the entire VAT 1 to the national treasury 125 on behalf of the government. In this way, the credit card company's proxy payment information paid on behalf of the national treasury 125 may also be transmitted by the credit card company 160 to the IRS server.

When the set refund point is reached, the monthly settlement processing unit 230 of the VAT management server 200 performs VAT settlement of the corresponding wholesaler 314 using the VAT-related data received from the IRS server, and the actual tax to be paid is wholesale Since it is for the value added by the business entity 314, it is confirmed that the actual amount of tax to be paid is 11, which is the sum of 10 VAT paid on behalf of the buyer and 1 VAT paid on behalf of the credit card company. The refund processing unit 220 refunds the input tax amount 10 to the wholesaler 314 through the calculated contents.

The retailer 315 sells the amount corresponding to the supply price 20 and VAT 2 in cash to the final consumer 316 by issuing a cash receipt and sells the amount corresponding to the supply price 140 and VAT 14 as credit card sales. .

In this case, since the amount of cash receipt issuance is not subject to proxy payment, the VAT 2 is not yet transferred to the government treasury since it is transferred to the government treasury during a separate reporting period.However, for credit card sales 154, the credit card company 160 corresponds to the payment among them. When 140 is paid to the retailer 315, VAT 14 is paid on behalf of the government. Such cash receipt issuance information (issued through a retailer's terminal) and information on proxy payment of VAT by the credit card company 160 may be transmitted to the IRS server.

When the set refund time is reached, the monthly settlement processing unit 230 of the VAT management server 200 performs VAT settlement of the corresponding retailer 315 using the VAT-related data received from the IRS server, and the actual tax to be paid is the retail business Since it is for the value added by the person 314, it is confirmed that the amount of tax to be paid is actually the amount of tax to be paid from 16, which is the sum of the value added tax 14 paid by the credit card company and the value added tax 2 due to the issuance of cash receipts. The refund processing unit 220 collects 9 from the previously paid tax amount excluding VAT 2 from issuance of cash receipts that have not yet been paid to the national treasury, that is, not paid by proxy, except for the sales tax amount 5 to be paid by the retailer 315 Refund to

To reorganize this, the monthly settlement processing unit 230 obtains the monthly settlement tax by deducting the'sale tax paid by proxy' from the'tax to be paid', and the'tax to be paid' is calculated from the'sales tax subject to monthly settlement'. It is obtained by subtracting the'purchase tax subject to monthly settlement'.

Here, the'monthly settlement target sales tax' is calculated as 1/10 of the greater of the electronic bill issuance and the purchaser's proxy payment plus the supply price for credit card payment and the supply price for cash receipt payment.

'Sales tax paid by proxy' is the sum of'tax paid by proxy of sales source' and'tax paid by credit card company on sales'.

The'purchase tax subject to monthly settlement' can be obtained by adding the'accredited purchase tax recognized amount' and the'import value-added tax' paid to customs to the'purchase tax paid by the supplier on behalf of'.

That is, the monthly settlement processing unit 230 refunds the sales tax paid by proxy within the range of the sales tax paid by proxy in the virtual account, but the sales tax amount not paid by proxy among the electronic tax invoice issuance and the sales of cash receipts that are not subject to proxy payment Tax can be excluded so as not to be refunded.

On the other hand, the monthly settlement processing unit 230 may impose a penalty on the purchaser by adding a part of the purchase tax amount when the purchaser delays the proxy payment of the VAT.

7 is a flow chart for explaining a method for managing VAT on behalf of a buyer and a credit card company according to an embodiment of the present invention. As shown, an integrated management device for VAT proxy payment in connection with each financial company server and the IRS server receives buyer request information According to this, virtual accounts are created to pay VAT on purchases by proxy.

After that, the integrated management device for VAT payment by proxy checks the VAT that the buyer deposits into the virtual account for each buyer and pays it to the government treasury in real time.

The IRS server collects and organizes information on VAT that is paid on behalf of credit card companies, as well as information on VAT payment by proxy.

The integrated management device for VAT proxy payment receives VAT-related data from the IRS server, including VAT information transferred through a virtual account and proxy payment information for the entire VAT included in the credit card payment, from the IRS server at the set settlement time. Incorporate.

In addition, the amount of tax paid and the refund is settled, and the refund amount is transferred to the buyer's account, taking into account all of the various VAT-related data, including VAT paid on behalf of the purchaser through a virtual account and VAT for credit card payments.

As a more preferred embodiment, the VAT-related data received from the IRS server is the electronic tax invoice issuance data obtained from all purchase and sales related computer data managed by the IRS, credit card payment data, cash receipt data, agenda purchase tax data, It further includes at least one or more of the imported VAT data paid to the customs, and when the refund is settled, the amount of input tax paid by proxy within the range of the sales tax paid on behalf of the virtual account is subject to refund, but is not paid by proxy among the issuance of the electronic tax invoice. Sales tax that is not subject to sales tax and sales tax for cash receipts that are not subject to proxy payments are excluded from the refund.

Through the embodiment of the present invention in which the purchaser's proxy payment method and the credit card company's proxy payment method are integrated, it is possible to reduce the taxpayer's funding burden and prevent evasion of V2B as well as B2C for VAT for most industries, Financial institutions and credit card companies can make proxy payments without changing the existing system, reducing the cost of tax cooperation. In addition, financial institutions manage only a part of VAT, reducing the burden of personal information leakage. It works.

In the above, preferred embodiments according to the present invention have been illustrated and described. However, the present invention is not limited to the above-described embodiments, and any person with ordinary knowledge in the technical field to which the present invention pertains without departing from the gist of the present invention appended in the claims will be able to implement various modifications. .

110, 111, 112: Business operator 120: National Tax Service main account
125: Treasury 130: Financial Services Server
200: VAT management server 210: virtual account management unit
220: refund processing unit 230: monthly settlement processing unit

Claims (10)

A virtual account management unit that creates a virtual account for paying only the VAT on purchase by proxy upon receipt of the purchaser request information, and transfers the VAT deposited in the virtual account to the government treasury in real time;
A settlement processing unit that receives VAT-related data including VAT information transferred through the virtual account and proxy payment information for the entire VAT included in credit card payments from the IRS server and settles it in units of a set period;
Purchaser and credit card company VAT integrated management device including a refund processing unit that transfers the refund amount settled in the settlement processing unit to the purchaser's account.
The apparatus of claim 1, wherein the virtual account management unit creates a virtual account for a financial institution requested by a buyer based on a main account or a national treasury account for each designated financial institution. .
The method according to claim 1, wherein the virtual account management unit continuously uses the virtual account created for each purchaser for transactions to the same purchaser, and accumulates the purchaser, deposit date, deposit amount, and purchaser information every time VAT is deposited or provides it to the IRS server. Integrated management device for VAT on behalf of buyers and credit card companies.
The method of claim 1, wherein the settlement processing unit generates the tax paid and the refund amount by considering both the VAT paid on behalf of the purchaser through the virtual account and the VAT paid by credit card on a monthly basis, but subtracting the portion of the sales tax that was not paid by proxy. Purchaser and credit card company VAT proxy payment integrated management device, characterized in that.
The method according to claim 1, wherein the VAT-related data received from the IRS server is electronic tax invoice issuance data obtained from electronic data related to all purchases and sales managed by the IRS, credit card payment data, cash receipt data, agenda purchase tax data, customs Purchaser and credit card company VAT agency payment integrated management device, characterized in that it further comprises at least one or more of the imported VAT data paid to.
6. Purchaser and credit card company value added tax integrated management device, characterized in that the tax is not refunded.
The apparatus of claim 1, wherein the settlement processing unit adds a portion of the input tax amount to the purchaser and imposes it on the purchaser when the purchaser delays the proxy payment of the VAT.
The apparatus of claim 1, wherein the virtual account management unit excludes simplified taxpayers and tax-free businesses from the target of creating virtual accounts.
As an integrated management method for the purchaser of the VAT proxy payment integrated management device that is linked to each financial company server and the IRS server and the VAT proxy payment of credit card companies,
Generating a virtual account for surrogate payment of only the VAT on purchase for each purchaser upon receipt of the purchaser request information;
Paying the value-added tax deposited to the virtual account for each purchase destination into a real-time government treasury;
Receiving, from the IRS server, VAT-related data including VAT information transferred through the virtual account and proxy payment information for the entire VAT included in the credit card payment;
Calculating both the VAT paid by the purchaser through the virtual account and the VAT paid by credit card for a set period of at least a predetermined or shorter period than the final return period, and calculating the amount of tax and refund;
Buyer and credit card company value added tax integrated management method comprising the step of transferring the settled refund amount to the buyer's account.
The method according to claim 9, wherein the VAT-related data received from the IRS server is electronic tax invoice issuance data, credit card payment data, cash receipt data, agenda purchase tax data, and customs information obtained from computer data related to all purchases and sales managed by the IRS. It further includes at least one or more of the imported VAT data paid,
In the step of calculating the refund amount, the sales tax amount paid by proxy is refunded within the range of sales tax paid by proxy in the virtual account. A method for integrated management of VAT on behalf of purchasers and credit card companies, further comprising the step of excluding the tax amount from the refund object.

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