KR20010097821A - Surtax processing system using internet and surtax reporting method using the system - Google Patents

Abstract

The present invention relates to a VAT processing system using the Internet and a processing method using the same, which enables input processing, viewing, and VAT reporting of taxable data anywhere in the country where the Internet environment and PC are located regardless of the place. The user accesses the VAT processing server system through the Internet, and the connected member receives the transaction information including the transaction date, the trading company registration number, the transaction item, the supply value, and the tax amount from the user system via the Internet. Creating and storing taxable data DB for creating and storing data, issuing and transmitting electronic tax invoices using the generated digital tax invoice DB, viewing data of various DBs processed in the data storage and retransmitting electronic tax invoices, taxable data DB Using member data storage and account data storage. Create and store a report form to create and save a predefined report format file using the transaction details of the member that occurred for a certain period of time, and the electronic signature step to electronically sign the report and the electronically signed report. It can be achieved by the VAT processing method using the Internet, characterized in that it comprises the step of transmitting the report data to the IRS Internet network.

Description

Surplus processing system using internet and surtax reporting method using the system}

The present invention relates to a VAT processing system using the Internet and an online VAT report processing method using the same. Specifically, after receiving transaction details from a plurality of user systems connected to the Internet and processing them internally, the VAT is reported to the IRS Internet network. It relates to a VAT processing system using the Internet and an online VAT report processing method using the same.

Currently, the VAT reporting process is a manual process of the mandatory submission of taxable data or a batch process of the taxable data in the form proposed by the National Tax Service (layout: lay-out) to a computerized medium (magnetic tape, floppy diskette, cartridge tape, etc.). After it is recorded, it is reported to the relevant tax office by each business site. Such a conventional reporting method requires that the taxpayer submitting a complicated processing of the taxable data before filing it, taking the inconvenience of reporting the visit, and having to reprocess it using the taxpayer's computerized media. This makes the work process inefficient.

In addition, it is inconvenient to store the receipt of the tax invoice filed with the tax return separately due to the problem of tax audit, which occurs in the future, and when the tax invoice is issued, the business registration number of the workplace receiving the tax bill must be entered, so an error occurs frequently when writing In addition, in order to grasp the business registration number, a request for a copy of the business registration certificate by fax or the like often occurs.

In addition, the general business people do not have much knowledge about the tax law or have no time to respond to it, so they use an accountant or a tax accountant, but there was a problem of paying a separate fee.

The present invention is to solve the above problems, the duty of submitting the tax data by the person using the Internet can directly process or view the tax data, the VAT report to the IRS Internet network automatically one-stop processing VAT An object of the present invention is to present a treatment system and a treatment method thereof.

In addition, it is possible to database and store the transaction details entered by the customer, and to issue the electronic tax invoice to the supplier and the recipient individually for each transaction, and gradually replace the issued tax invoice with the digital tax invoice DB. We will present a VAT processing system using the Internet (which does not require issuing a tax invoice) and a method of processing the same.

1 is a work flow diagram schematically illustrating the work flow of the present invention.

2 is a server system configuration diagram showing a configuration of a tax processing server system.

3 is a database field explanatory diagram for explaining the fields of a database used in the present invention;

4 is a flowchart showing a flow of a member logging in to a tax processing server system.

5 is a flowchart illustrating a procedure in which a member registers transaction details.

6 is a flowchart illustrating an embodiment in which an electronic signature is made.

7 is a flowchart illustrating another embodiment in which a member registers a transaction history.

8 is a flowchart illustrating a procedure of generating an IRS report.

9 is a flowchart illustrating a flow of transmitting IRS report data to the IRS.

10 is a table structure diagram illustrating the IRS report data form.

The above object of the present invention is a VAT processing method using the Internet, which is connected to a plurality of user systems and the Internet, is provided with a member data storage unit and a customer data storage unit, and automatically enables VAT reporting on registered taxable data. The member authentication and access step for accessing the VAT processing server system through the user system and the Internet, and the connected member receive the transaction date, trading company registration number, transaction item, supply value and tax amount from the user system through the Internet, Generation and storage of taxable data and digital tax invoice DB for creating and storing, issuance and transmission of electronic tax invoices using the generated digital tax invoice DB, data viewing of various DBs processed in data storage and retransmission of electronic tax invoice, Member data storage and account data storage By using the transaction history of the member occurred for a certain period of time, the generation and storage step of generating a predefined report format file and the electronic signature step of performing an electronic signature on the report and the electronic signature of the report It can be achieved by the VAT processing method using the Internet, characterized in that it comprises the step of transmitting the report data to the IRS Internet network.

The object of the present invention is connected to a plurality of user systems and the Internet connected to the VAT processing system using the Internet to automatically report the VAT using the provided member data storage unit and the account data storage unit after receiving the transaction history; In this regard, a member data storage that manages a member accessing an automatic VAT reporting system through a user system and the Internet, and a customer that is not stored in the member data storage among the transactions with which the member trades (if the client is not a member). After receiving information from the account data storage unit for storing the company and the user, including at least the transaction date, trading business number, transaction item, supply value, and tax amount, via the Internet, generate and store tax data using the information. Data storage for taxable data Data collected from the member data storage unit, account data storage unit and tax data storage unit using the information generated by the IRS report data storage unit, and the electronic signature unit that electronically signs the report data and the data stored in the report data storage unit It can also be achieved by the VAT processing system using the Internet, characterized in that the report data transmission unit for transmitting to the Internet network.

Hereinafter, the present invention will be described in more detail with reference to the accompanying drawings. 1 is a business flow diagram schematically illustrating the work flow of the present invention. After the seller sells the merchandise to the customer (step 1), he or she is paid cash or cash in exchange for selling the merchandise. (Step 2) Unlike general commerce customs at the time of such a transaction, the seller of the goods inputs the date of commodity trading, the account registration number, the transaction item, the supply value and the tax amount to the server system through the Internet using the user system 100. . (Step 3) The screen configuration for such an input and the technique using a hyper document, etc. use a technique common to client and server systems using the Internet. That is, when the user system accesses the client by storing the hyper document on the VAT server system, the VT server system transmits the hyper document to the corresponding web site, and displays the information by other means such as a web browser. It is to enable inquiry and input.

The VAT processing system 200 processes and stores the data transmitted from the user system 100, electronically processes the tax invoice (constructed with the digital tax invoice DB), and digitally processes the tax invoice. You will issue a red supplier tax invoice and a blue supplier tax invoice. (Steps 4-1 and 4-2) When the tax processing time is due, the VAT processing server system generates the tax data using the tax data, fills out the VAT file, and transmits it to the IRS Internet through the communication network. (Step 5) In this case, although the drawing illustrates the use of the Internet communication network, other communication networks may be used when there is a concern that a security problem may occur. After reviewing the reported VAT details, the IRS 300 notifies each user system 100 (110) of the result of the tax assessment, and transfers them to a bank account if necessary (steps 6-1; 6-2). (8 levels)

2 is a server system configuration diagram showing the configuration of the tax processing server system. The server system is equipped with an administrative building DB, a tax office DB, a member DB, a customer DB, a taxation data DB, an IRS report data DB, and a digital electronic bill DB. The client system communicates with the server system by connecting to the Internet using a modem and / or LAN as a means of communication with the SSL 128-bit encryption module that is responsible for web browsing and transmission data security. The server system uses a firewall that handles routes and security, a SLIP / PPP (SLIP Point-to Point Protocol) server host that enables access to the Internet by telephone or serial line, and a web server using Script Language JSP (Java Server Page). Connected with Various databases such as customer DB, log DB, etc. are managed using DBMS (Database Management System), and the contents of DB are managed using web gateway and common server by using encryption module for security. Done.

The administration dong DB can reduce the amount of input by easily inputting the address by substituting the postal code for the postal code, city, city and district, eupmun-dong information, and the address of the member or member's business address column. Tax Office DB is a database that stores information on tax office names by tax office code for tax offices located nationwide. The member DB is for retaining information about a person who has subscribed as a member of the VAT processing system. As shown in FIG. 3A, the member DB includes information regarding a member's business information, a business contact telephone number, a fax number, a jurisdiction tax office code, and a member ID. Contains information. Unlike the member DB, the customer DB is a DB that stores only the items necessary for issuing a tax invoice for the relevant business operator. In other words, in the customer DB, information on the business registration number, trade name, representative name, business address, business status and item is essentially stored, and customer name, business code, company type and email address may be optionally stored.

The taxable data DB is a DB that stores information on transactions supplied or supplied by the members, and as shown in FIG. 3B, the transaction date, data classification (sales, etc.), subsidiaries' and third party's business numbers, total supply and corresponding transactions. The information necessary for issuing tax invoices for each item traded on the date is stored. The digital tax invoice DB is a database for issuing an electronic tax invoice.The digital tax invoice DB is created and stored using the taxable data DB, a member DB, and a customer DB. In consultation with the IRS, individual tax invoices can be replaced with digital tax invoice databases without issuing individual tax invoices.

The IRS report data DB is a DB that stores the details to be reported to the IRS every month or quarter. As shown in FIG. 3C, the order of report, the business number, the transaction period, the date of creation, and the tax invoice supplied to the business operators during the period described above. Tax details provided for individuals (business owners), tax invoices provided to individuals (residents), combined tax invoices (total) supplied together, information on the purchase totals purchased during the period and jurisdiction tax code Is stored.

4 is a flowchart showing a flow of a member logging in to the tax processing server system. When a member logs in to the VAT server, he or she will be issued a Secure Sockets Layer (SSL) certificate for security purposes, and then encrypted with SSL 128 bits. When a member enters a business number or member ID, the member checks whether the customer is an existing customer. In the case of a new member, membership is entered by entering member information, and the registration information is stored in the member DB file. In the case of an existing member, after authenticating the member, the authenticated result is stored in a part of memory using a session. After that, the member selects a desired function among various functions provided by the VAT processing server and is provided with the service.

5 is a flowchart illustrating a procedure in which a member registers transaction details. If the member wants to use the transaction history registration menu, the user calls the session saved in the login step to authenticate the user. At this time, if the member is not authenticated, the user is encouraged to log in. The other party to deal with, i.e., the customer, is 1) an individual (a personal entrepreneur corresponds to a business operator, which in this case means a pure natural person), 2) an operator who is a member of the VAT server system, or 3) a member of the VAT server system. It can be a general operator.

If the account is an individual, no tax invoice is issued. In this case, there is no purchase from an individual, so the transaction segment is always displayed as a sales item. In this case, a special identification code for the individual is used when entering the business number of the customer to indicate that the individual is sold to the tax data DB. As an example, 10 8's can be entered consecutively in the business number of the taxable data DB to be distinguished from other businesses.

If the customer is a member, the relevant customer information is used from the member DB. If the customer is not a member, it is checked whether the business is registered in the customer DB. If registered, search the customer DB to use the customer information. If not, enter the customer information. At this time, the account information is stored in the account DB. In the case illustrated in FIG. 5, when the customer is a member, the member DB is inquired, and when the customer is not a member, the customer DB is requested to be inquired. In the case of FIG. 5, the information on the business operator as a member is stored only in the member DB, and the information about the non-member business is stored in the customer DB. That is, after the account is registered as a member, the operator is stored as a member DB in the account DB, and the operator information is deleted from the account DB. Another way of managing the account information will be described later with reference to FIG. 7.

After obtaining the account information, the transaction details are entered. The item input at the transaction history input step satisfies the above-described tax data DB. When stored in the tax data DB, it is desirable to save the data after encryption and security setting. After storing the data in the tax data DB, it is desirable to create a digital tax invoice DB to simplify the issuance of the tax invoice. In the taxable data DB, the items for the member's business number and the trading company number are stored, whereas in the digital tax invoice DB, the necessary items necessary for issuing the actual tax invoice are databased using the taxable data DB, the member DB, and the operator DB. There is a difference in that it is for.

When a member requests the issuance of an electronic tax invoice, an electronic document in PDF format is generated using the digital tax invoice database. At this time, the electronic signature is performed on the generated electronic document, and then the electronically signed tax invoice is sent to the corresponding member. 6 is a flowchart illustrating an example of an electronic signature. The sender generates an electronically signed electronic document using the secret key and delivers it to the receiver using the information and communication network. The recipient can verify the signer and tamper after verifying the digital signature using a certificate and a public key issued by an accredited certification authority. When storing the details in the digital tax invoice DB that stores the transaction details, it is possible to more securely maintain the data without the electronic signature and perform the electronic signature immediately before sending the documents. The reason is that even if a hacker or the like intrudes the DB and leaks the data, it cannot be used unless the digital signature is made.

8 is a flowchart illustrating a procedure of generating a report of the IRS. If you select the IRS filing data menu, you will enter the VAT report order after confirming the membership certification. VAT is paid once a quarter, and the transaction details of the reported order are extracted from the tax data DB. After determining whether the transaction category of the taxable data DB is sales, the sales DB is generated by calculating the number of sales transactions and the total amount of sales for each customer during the relevant period. In the sales DB, data on the order of declaration, company number, buyer number, tax invoice purchase, supply value and tax amount are stored. Create a purchased DB in the same way. The purchase DB stores data on the order of declaration, the company's business number, the supplier's business number, the purchase of the tax invoice, the supply price and the tax amount. Using the sales DB and the purchase DB, after calculating the total tax invoice sales history, business tax invoice sales, and resident registration transactions with the individual, the DB data report DB as shown in FIG . 3C is generated. The IRS will then complete the report.

9 is a flowchart illustrating a flow of transmitting the IRS report data to the IRS. If you click the IRS report menu, you will be asked to confirm user authentication. If you select the offline report, download the report and generate an official document and an aggregate table. The generated data will be copied to the PROFI disk or printed directly and reported to the IRS. The IRS report form is as shown in FIG. 10A shows a cover form, a sales data form in FIG. 10B, a sales sum form in FIG. 10C, a purchase data form in FIG. 10D, and a purchase total form in FIG. 10E.

If you want to file an online report, create a report of the IRS by using the IRS report data DB. When the IRS recognizes that the reporting process is completed by only 1) transmitting the data to the IRS Internet network using a dedicated line, or 2) transmitting the report data to the pseudo IRS report system of the present invention, The stored data can be stored in the doctor (I) IRS report system of the present invention, the IRS personnel can be inquired and transmitted using the push method according to the work schedule.

In other words, the second method of the above method is to issue an account having the authority to access the physician IRS reporting system of the present invention to the IRS representative, and to make the IRS representative inquire online, and to download it from the web if the representative wishes. There is a way to make it possible. In this case, it is desirable to be able to download the data of several operators at once. Data transmission can be avoided by 1) synchronous file transfer when data transmission is urgent, and 2) asynchronous transmission using message queue when there is room.

The push method requests data from the IRS, the IRS filing system retrieves the data and inquires online, the IRS selects the data to be sent, and the IRS filing system asks the transmission method. In this case, the IRS selects a transmission method for the question, and is achieved by transmitting data according to the selected transmission method.

According to the online VAT reporting system using the Internet of the present invention, all customers who have obtained user authentication can input and view the tax data and report VAT anywhere in the country where the Internet environment and the PC are located regardless of the place.

In addition, the transaction history registration method using the customer DB of the present invention can significantly reduce the input time compared to the conventional method, it is possible to prevent the unclear data because no input error occurs.

According to the system of the present invention, the registration of taxable data is established by digitally integrating the tax invoice issuance system by digitally issuing a digital tax invoice DB and is automatically issued remotely electronically using both a digital signature and a Portable Document Format (PDF). In addition to improving, you can also make your transactions transparent.

In addition, by storing the tax invoice issued using the DB, it is possible to eliminate the inconvenience of always issuing and preserving the tax invoice in the past.In addition, the Tax Office (Jut. A file that conforms to the tax data format (lay-out) presented by the IRS and an electronically-signed memorandum can be generated as a PDF file to a legitimate user who is authorized to use without visiting, and can automatically report it to the IRS system over time and space. It became.

Although the present invention has been described with reference to the embodiments shown in the drawings, this is merely exemplary and should be understood by those skilled in the art that various modifications and equivalent other embodiments are possible. . Therefore, the true scope of protection of the present invention should be defined by the technical spirit of the appended claims.

Claims (6)

The present invention relates to a method for processing an online VAT report using the Internet, which is connected to a plurality of user systems and connected to the Internet, and has a member data storage unit and a customer data storage unit, and automatically enables VAT reporting. A member access step of accessing a tax processing server system through the user system and the Internet; A step of generating and storing a tax data DB, wherein the connected member receives transaction information including a transaction date, a transaction company registration number, a transaction item, a supply value, and a tax amount from a user system via the Internet to generate and store tax data; A report data generation and storage step of generating and storing a predefined report format file using the transaction details of the member generated for a predetermined period of time using the taxable data DB, the member data storage, and the account data storage; An electronic signature step of electronically signing the report; And Online tax return processing method using the Internet, characterized in that it comprises the step of transmitting the report data sent to the IRS system at the predetermined time. The method of claim 1, The taxable data DB has a specific business site identification code for indicating that the counterparties that the user deals with the individual, characterized in that the online VAT report processing method using the Internet. The method of claim 1, The online VAT report processing method using the Internet, characterized in that the number of accounts stored in the member data storage is larger than the number of customers stored in the account data storage. The method of claim 1, And the information on the account stored in the member data storage is not stored in the account data storage. The present invention relates to a method for processing an online VAT report using the Internet which automatically enables a VAT report by using a member data storage unit and an account data storage unit connected to a plurality of user systems and connected to the Internet. A member access step of accessing a tax processing server system through the user system and the Internet; A taxation data DB generation and storage step for the connected member to receive transaction information including a transaction date, a transaction business number, a transaction item, a supply value, and a tax amount from a user system via the Internet to generate and store tax data; Obtain transaction details and transaction business number from the taxation data DB, obtain member business information from the member data storage and transaction business information using the customer data storage, and then store information necessary for issuing an electronic tax invoice or future Generating and storing a digital tax invoice DB that can replace the tax invoice without issuing a tax invoice; An electronic document generation step of generating a tax invoice electronic document using the digital tax invoice DB; An electronic signature step of performing an electronic signature on the generated electronic document; And And transmitting the electronically signed electronic document using the communication information recorded in the member data storage and the trading partner data storage. The present invention relates to an online VAT report processing system using the Internet that automatically enables VAT reporting using a member data storage unit and a customer data storage unit connected to a plurality of user systems and connected to the Internet. A member data storage unit for managing a member accessing the automatic VAT reporting system through the user system and the Internet; A trading partner data storage unit for storing corporate information on a trading partner who is not stored in the member data storage unit among the trading partners with whom the member is trading; Tax data storage unit for receiving and transmitting information including at least a transaction date, a trading company registration number, a transaction item, a supply value, and a tax amount from a member of the user system through the Internet, and then generate and store tax data using the information. ; Report data storage for generating and storing the National Tax Service report data by using the information of the member data storage, the customer data storage and the tax data storage; An electronic signature unit for performing an electronic signature on an electronic document to be transmitted with the report data; And Online VAT report processing system using the Internet characterized in that it comprises a report data transmission unit for transmitting the data stored in the report data storage unit to the IRS system.