KR20020066027A - System and method of aggregate taxation for personal financial income - Google Patents

Abstract

PURPOSE: A personal financial income equalizing system and method is provided to receive personal data over the internet or from various financial institute network, and to perform an optimization calculation by using expiration carry-forward, equalization, trust, separate taxation for offering an investment presentation or a portfolio appropriate for the person and planning a tax reducement strategy against ATOFI(Aggregate Taxation Of Financial Income). CONSTITUTION: The system comprises a server access unit(110), an ATOFI database(DB1), an input processor(130), an application program(160), a DBMS server(150), a fire wall(120) and a server controller(140). The server access unit(110) enables a plurality of users to access a server of a service site over a financial institute network or the internet. The input processor(130) processes various data input by the users, and stores the processed data at the ATOFI database(DB1). The application program(160) calculates an optimal financial asset portfolio of the users, and stores the calculated optimal portfolio. The DBMS server(150) manages the ATOFI database(DB1). The ATOFI database(DB1) includes a basic information database and a cash flow database. The basic information database stores information on the person, a spouse, children, financial products, bonds, monetary requirement and monetary raising capability. The cash flow database stores a yearly matured cash flow model, an optimized investment cash flow model, and a cash flow model optimized after a direct selection of trust for the children.

Description

Individual financial income leveling system and its method {SYSTEM AND METHOD OF AGGREGATE TAXATION FOR PERSONAL FINANCIAL INCOME}

The present invention relates to a personal financial asset management system and a method thereof, and more particularly, based on the basic information input after receiving the basic information of the individual through the Internet or various financial institution computer networks, maturity trust, the trust trust And an individual financial income leveling system and method for presenting an investment proposal and portfolio suitable for an individual by performing an optimization calculation through a method of separate taxation, and establishing a definite tax reduction plan for comprehensive financial income taxation.

At present, according to the trend of popularization of the Internet network, there are various forms of trading of shoes or services based on the Internet. In particular, online counseling and on-line services are available for services such as finance, taxation, law, and accounting that require you to pay time, money, and fees when you receive services directly off-line. The service is becoming common to the general public.

These demands have led to the emergence of e-commerce companies that provide a number of financial, tax, legal and accounting services, and various types of services. In particular, financial services include various financial institutions such as banks, securities companies, card companies, As the intrinsic areas of insurance companies are destroyed, the service area is also expanded indefinitely, and specialized sites that provide comprehensive financial services are appearing one after another.

In addition, since the needs of Internet users to receive financial services are also diversified, the reality is that there is an urgent need for personalized financial services tailored to the requirements of customers. In particular, the number of customers who want to secure sufficient tax savings on financial income by performing financial goods technology through the Internet is increasing.

However, when the general public wants to secure sufficient tax saving effect on financial income by performing financial goods technology, there are many difficulties. In addition, it is necessary to pay special attention to financial goods technology and to have considerable understanding and information about financial products. . In addition, tax-related consulting is essential before carrying out inheritance, gift, transfer, investment, etc., and the cost of finding an expert every time is expensive.

Currently, there are specialized sites that provide financial services on the Internet for the management of individuals or companies. However, they merely present a comprehensive portfolio based on the types of assets registered by customers. In addition, it is difficult to provide customized services and management that are suitable for the period of operation, as well as to calculate and present taxes on the individual's financial income.

The present invention is to overcome the above-mentioned conventional problems, the object of the present invention after receiving the basic information of the individual through the Internet or various financial institution computer network, based on the basic information input, maturity, equalization trust and It is to provide an individual's financial income leveling system and method that suggests investment proposals and portfolios that are tailored to the individual by conducting optimization calculations such as separate taxation, and establishes a clear tax cut plan for comprehensive financial income taxation.

1 is a block diagram illustrating an individual financial income leveling system according to the present invention.

2 is a configuration diagram of the ATOFI database of FIG.

3 is an overall flowchart of a method for leveling financial income of an individual according to the present invention;

4 is a detailed flowchart of inputting and outputting basic information of an individual of FIG. 3;

5 is a detailed flowchart of the step of performing the optimization calculation of FIG.

6 is a detailed flowchart of a method of leveling available funds of FIG. 5;

Explanation of symbols on the main parts of the drawings

10,20: user 100: website server

110: server connection 120: firewall

130: input processing unit 140: server control unit

150: DBMS Server 160: Application Program

DB1, DB2, DB3: ATOFI Database

As a technical concept for achieving the object of the present invention, a server connection unit for accessing a plurality of users and a financial institution through a computer network and the various data input from a plurality of users is processed and stored in the ATOFI database. An input processing unit, an application program unit for calculating an optimal financial asset portfolio of a plurality of users, an ATOFI database storing basic items inputted from a plurality of users, an optimal financial asset portfolio calculated through an application program unit, and the like; A personal financial income leveling system consisting of a DBMS server that manages the ATOFI database, a firewall that restricts unauthorized users from accessing the ATOFI database, prevents the leakage of information, and a server control unit that controls the configuration of all website servers. Presented.

As another technical idea for achieving the object of the present invention, the step of inputting and outputting various personal basic information necessary to prepare for the comprehensive taxation of financial income, and based on the input basic information, maturity carryover, leveling, profit trust and separation Performing optimization calculations such as taxation, presenting investment proposals and portfolios tailored to the individual after performing the optimization calculations, and automatically sending tax payment invoices as the tax due date approaches. The financial income leveling method for individuals is presented.

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

1 is a block diagram showing an individual financial income leveling system according to the present invention, Figure 2 is a block diagram of the ATOFI database of FIG.

Referring to Figure 1, the individual's financial income leveling system is connected to the website server 100 via the Internet through a number of users (10) or financial institution computer network to enter their own asset history of their assets It consists of a plurality of users 20 input and output to the database of the financial institution, and the website server 100 for designing an optimal portfolio for the financial assets of the plurality of users (10,20) and providing them.

The website server 100 is input from a plurality of users 10 and a plurality of users (10, 20) connected to the server connection 110 is connected to a plurality of users 20 through a financial institution computer network through the Internet An input processing unit 130 for processing various data to be stored in the ATOFI database DB1, an application program unit 160 for calculating an optimal financial asset portfolio of a plurality of users 10 and 20, and a plurality of users. ATOFI database (DB1) for storing the basic information received from (10,20) and the optimal financial asset portfolio calculated through the application program 160, and DBMS server 150 for managing the ATOFI database (DB1) And a firewall 120 for restricting unauthorized user access to the ATOFI database DB1 and preventing the leakage of information, and a server controller 140 for controlling the configuration of all website servers 100.

Also, referring to FIG. 2, the ATOFI database DB1 includes a basic information of a person / spouse basic DB, which stores information of the person and spouse, a child basic information DB, which stores information about the child, and information on financial products. Fundamentals that store basic inputs, including the financial product DB to store, the bond DB to store information about bonds, and the funding and mobilization DB to store information about funding and mobilization over the next n years. Input DB (DB3); And a type A cash flow DB that stores the cash flows of the one-year maturity model as inputs, and a type B cash flow DB that stores the cash flows of the optimal investment model after the optimization process. Cash flows that store calculation results of various models, including type C cash flows DB, which stores cash flows that have been optimized and subject to the individual's own choice of the amount of the trust trust, if and only if they have children. It consists of DB (DB2).

3 is an overall flowchart of a method for leveling financial income of an individual according to the present invention, and FIG. 4 is a detailed flowchart of inputting and outputting basic information of an individual of FIG. 3.

Referring to Figure 3, the individual financial income leveling method, the step of inputting and outputting a variety of personal basic information necessary to prepare for the comprehensive financial income taxation (S100), the maturity carried forward based on the input basic information, Performing an optimization calculation through a method such as leveling, profit trust and segregation taxation (S200), presenting an investment proposal and a portfolio suitable for the individual after performing the optimization calculation (S350), and when the tax payment date approaches It automatically consists of sending a tax payment statement by e-mail (S500).

Referring to Figure 4, the step of inputting and outputting the various basic personal information (S100), the step of inputting and outputting information on the basics of the person and spouses (S110), and about the basics of the child Inputting and outputting information (S120), inputting and outputting information on subscription financial products of the person and spouse (S130), and inputting and outputting information on subscription bonds of the person and spouse (S140), and inputting and outputting information on the required and mobilization funds for the next n years (S150).

5 is a detailed flowchart of the step of performing the optimization calculation of FIG.

Referring to Figure 5, the step of performing the optimization calculation based on the input of the basic personal information (S200), the financial model for the investment in the yearly available funds for one year maturity over the next n years Presenting the result of the comprehensive income taxation (S210), and after calculating the cash flows of the registered financial instruments, the products that can carry forward maturity for the year that generates a relatively large financial income compared to the following year If there is a step of carrying forward this to the next year (S220), calculating the total expected financial income of the next n years of available funds and leveling it for the next n years (S230), and a portion of the available funds to the children trust Finding the optimal situation among all methods to determine the amount of the profit trust (S240), and the remaining amount of the investment trust amount minus the available funds from the level of investment The step (S250), and if the financial income of each year is applied to the maximum tax rate of the financial income composite taxation step of separating the portion applied to the maximum tax rate (S270).

FIG. 6 is a detailed flowchart of a method of calculating the total estimated financial income for the next n years of the available funds of FIG. 5 and equalizing it for the next n years.

Referring to FIG. 6, the step of calculating the total estimated financial income for the next n years of the available funds and leveling them for the next n years (S230) is based on the maximum value of the financial income of the subscription product for the next n years. Leveling by maturity payment based on the available funds based on the standard (S232), and if the available funds are not enough, leveling by maturity payment by the available funds based on the next maximum value (S234), and available funds If left, the investment is made at the cost type (S236).

Referring to the accompanying drawings and the financial income leveling system and method of the individual according to the present invention by the above configuration will operate as follows.

First, the brief description of the Aggregate Taxation of Financial Income (ATOFI) system to help understand the present invention, if the total annual financial income (interest + dividends) exceed 40 million won 40 million won The excess financial income is combined with other comprehensive income such as work, business, and real estate rental income to be taxed at the comprehensive income tax rate of 10-40%. In other words, before the comprehensive financial income taxation was implemented, no matter how much financial income, the financial institution was separately taxed by withholding.However, when the comprehensive financial income tax system is implemented, those who have annual financial income exceeding 40 million won in total are taxed. There is no choice but to lose.

Accordingly, the present invention provides an optimal investment portfolio of financial assets not to exceed the applicable taxable standard amount by using an income tax rate of 10-40% depending on the taxable standard amount of annual financial income of the couple's total, and annual financial The income level was reduced through the income leveling process.

First, various individuals required to prepare for comprehensive financial income taxation by accessing the server connection unit 110 of the website server 100 through a plurality of users 10 and a financial institution computer network through the Internet. Basic information is input and output (S100).

Personal basic information input by a plurality of users (10, 20) is processed through the input processing unit 130, and then stored in the ATOFI Database (DB) (DB1), first, the basics of the person and spouse Information is entered in the basic / basic DB of DB / DB (S110) (S110), the basic information of the child is entered in the basic DB of children (S120). In this case, the basic information about the person / spouse basics includes the basic personal information and occupation of the person and spouse, the type of address and expected other income for the next n years, and the basic personal information and occupation for the basic information of the child. This includes the type of address gain and expected other income for the next n years.

In addition, the information on the financial instruments DB of the person and his or her spouse is entered into the financial product DB (S130), the information about his / her spouse's subscription bonds is entered into the bond DB (S140), the funds required for the next n years And information about the mobilization fund is input to the fund requirement and mobilization DB (S150). At this time, the information on the subscribed financial instruments includes the affiliated financial institution, financial product name, deposit type, interest payment method, taxation classification, interest calculation method, member, maturity date, principal, interest rate, monthly reserve, etc. Information about the bond includes the name of the bond, the type of bond, par value, surface interest rate, issue date, maturity date, discount rate, acquisition date, taxation, and interest calculation method.

As described above, the server controller 140 controls the application program unit 160 and the DBMS server 150 based on the personal basic information input by the plurality of users 10 and 20 through the Internet and the financial computer network. By performing the optimization calculation through the method of maturity transfer, leveling, profit trust and segregation of the financial income of the user (10,20) (S200).

At this time, as shown in FIG. 5, the method of performing optimization calculations first presents the result of the comprehensive financial income taxation on the model in which the available funds are invested annually over a next n years as a one-year payment formula. S210). At this time, the one-year maturity payment investment model is read from the cash flow DB (DB2) type A cash flow DB that stores the cash flow of the one-year maturity model as the input value of the basic input DB (DB3).

If you are reading an investment model, present it as a graph or three-dimensional modeling at a glance for a one-year payout investment model for n years.

Next, after calculating the amount of financial income generated for the next n years of subscription financial instruments from the basic input DB (DB3), the products that can carry forward maturity for the year in which they generate relatively more financial income than the next year from the level of leveling If it is in that year it will be carried over to the next year (S220). For example, if the user 10 and his or her spouse have a total income of 50 million won over the next five years, the maturity carry-over process based on the leveling concept is provided when there is a subscription product in the form of [Table 1]. If it passes, the expiration date of Product 2 will be adjusted from December 15, 2002 to December 15, 2003.

product Joined Expiration date Interest payment method principal Item 1 November 20, 1998 November 20, 2002 Expiration 200 million won Goods 2 December 15, 1998 December 15, 2002 Expiration 100 million won Goods 3 December 20, 1999 December 20, 2003 Expiration 20 million won

When considering the total amount of financial income, including expected other income, if the maturity date of each registered financial instrument is adjusted one year later, the total financial income after adjustment decreases or is equal to the year, and the above adjustment is accepted. Done. At this time, the maturity is carried forward only when the financial income of the following year, which is the sum of the accrued financial income, is less than the financial income of the relevant year.

Then, the total estimated financial income of the next n years of available funds is calculated and this is leveled in the next n years (S230).

At this time, based on the maximum value of the couple's total financial income of the subscription product for the next n years, and using the available funds to equalize the maturity payment (S232), if the available funds are insufficient, the next maximum value is based on The available funds are once again leveled by maturity payments (S234). After that, if the available funds remain, the investment will be made at cost (S236).

For example, the couple's annual financial income (interest plus dividends) for the registered financial instruments and bonds of the user and spouse entered by the user 10 is 85 million won in 2001, 50 million won in 2002, 90 million won in 2003, Suppose that you are 48 million won in 2004 and 55 million won in 2005, and your child's financial income is less than 10 million won each year. In this case, when looking at the financial income for the five years from 2001 to 2005 inputted by the user 10, the maximum value of the financial income is based on 90 million won in 2003, exceeding the standard tax amount of 80 million won, which is 10 million won. Equivalent to 2004 or 2005 with the expiration payment at the available funds, and if the available funds are not enough, the next level is based on 85 million won in 2001, which is then equalized with the expiration payment at the available funds. do.

When the leveling is completed for the next n years, the optimal amount is determined from all the methods of financing the children with some of the available funds (S240). In other words, if the available funds are equal to 30 million won for the next n years, if a portion of the children's financial trust does not exceed 10 million won, the employer 10 will not be allowed to use the children's financial funds. The financial income does not exceed 40 million won and is not subject to the financial income comprehensive taxation, and the user 10 is exempted from income tax due to the decrease in financial income due to the profit trust. In this case, it is important to determine the amount of the profit by selecting the optimal situation in the method and timing of the profit trust, and thus find the optimal method and timing.

Next, the remaining amount excluding the trust trust amount from the available amount is invested in the leveling position (S250). Then, it is determined whether the financial income of each year is applied to the maximum tax rate of the global tax on financial income (S260). If the financial income of each year is applied to the maximum tax rate of the global tax on financial income, the portion that is applied to the maximum tax rate is determined. Separate taxation (S270). In this case, the separate taxation means that if the tax is paid at the withholding tax rate only on the amount of the income, without adding up to the other comprehensive income of the earner, all taxation procedures are terminated.

After carrying out both the carry-over, leveling and segregation of maturity, the one-year maturity payment model of the A-type cash flow DB is compared with the result of the optimization process described above (S280). At this time, the cash flow of the optimal investment model through optimization is stored in the type B cash flow DB of the cash flow DB (DB2).

Next, after carrying out the optimization process through maturity, leveling, and segregation taxation, the user receives input of the trust trust amount from the users 10 and 20. If the user does not want the trust trust (S300), the investment proposal for the next n years and The optimal portfolio is presented (S350).

If the user (10,20) inputs the amount of the trust trust 30 million won (S300), the optimization process consisting of carry-over of maturity, leveling and separate taxation process with the remaining financial income other than the input amount is performed again. At this time, the cash flow according to the result of the input of the trust trust is re-executed the optimization process is stored in the C-type cash flow DB of the cash flow DB (DB2).

Upon completion of the optimization process, the user (10,20) shall submit an investment proposal for each of the following optimal investment models after performing the optimization process on the one-year maturity best investment model for the next n years and the selected trust trust. You will be offered a portfolio.

In addition, it is determined whether it is time to pay the tax for the case of the trust trust (S400), and as a result of the determination, when the tax payment date approaches, the tax payment statement is automatically sent by e-mail (S500).

What has been described above is just one embodiment for implementing a system and method for equalizing a person's financial income according to the present invention, and the present invention is not limited to the above embodiment, as claimed in the following claims. Without departing from the gist of the present invention, anyone of ordinary skill in the art will have the technical spirit of the present invention to the extent that various modifications can be made.

As described above, the individual financial income leveling system and method according to the present invention after receiving the basic information of the individual through the Internet or various financial institution computer network, based on the basic information input, maturation, leveling, profit trust and separation By performing optimization calculations such as taxation, and presenting investment proposals and portfolios that are tailored to the individual, it allows the user to develop a clear tax saving plan for comprehensive taxation of financial income. It is convenient for users by providing the tax payment invoice through the Internet directly by e-mail according to the payment time.

Claims (6)

A server connection unit 110 connected to the plurality of users 10 and the plurality of users 20 through a financial institution computer network through the Internet; An input processing unit 130 for processing various data input from the plurality of users 10 and 20 and storing the data in an ATOFI database DB1; An application program unit 160 for calculating an optimal financial asset portfolio of the plurality of users 10 and 20; An ATOFI database (DB1) for storing basic items received from the plurality of users (10, 20) and an optimal financial asset portfolio calculated through the application program unit (160); A DBMS server 150 for managing the ATOFI database DB1; A firewall 120 for restricting unauthorized user's access to the ATOFI database DB1 and preventing leakage of information; And Financial income leveling system of the individual, characterized in that consisting of a server control unit 140 for controlling the configuration of all the website server (100). The method of claim 1, wherein the ATOFI database (DB1), My / spouse basics DB that stores my and spouse information, my children's basics DB that stores my child's information, my financials DB's that store information about financial products, and my DB's that stores information about bonds And a basic input DB (DB3) for storing basic input items including a fund demand and a mobilization DB for storing information on fund demand and mobilization for the next n years; And Type A cash flow DB that stores the cash flow of the one-year maturity model as the input value, and type B cash flow DB that stores the cash flow of the optimal investment model after performing the optimization process. Cash flows that store calculation results of various models, including type C cash flows DB, which stores cash flows that have been optimized and subject to the individual's own choice of the amount of the trust trust, if and only if they have children. Personal financial income leveling system, characterized in that consisting of DB (DB2). Inputting and outputting various basic personal information necessary to prepare for comprehensive financial income taxation (S100); Performing optimization calculation through a method such as carrying forward, leveling, profit trust and segregation based on the input basic information (S200); Presenting an investment proposal and a portfolio suitable for an individual after performing the optimization calculation (S350); And When the tax payment date is approaching, the step of automatically sending the tax payment statement by e-mail (S500) characterized in that the financial income leveling method of the individual. The method of claim 3, wherein the inputting and outputting the personal basic information (S100), Inputting and outputting information on basics of the person and the spouse (S110); Inputting and outputting information on basics of a child (S120); Inputting and outputting information on the registered financial products of the person and the spouse (S130); Inputting and outputting information on subscription bonds of the self and the spouse (S140); And Steps for inputting and outputting information on the requirements and mobilization funds for the next n years (S150) characterized in that the financial income leveling method of the individual. The method of claim 3, wherein the performing of the optimization calculation based on the input personal basic information (S200), Presenting the results of comprehensive financial income taxation on the model in which annual available funds are invested in a one-year maturity over the next n years (S210); Calculating the cash flows of the subscription financial instruments, and if there is a product in which a maturity can be carried forward for the year in which a relatively large financial income is generated in comparison with the next year, carrying it over to the next year (S220); Calculating the total estimated financial income for the next n years of available funds and leveling it for the next n years (S230); Determining an amount of the benefit trust by finding an optimal situation among all methods of profit trust of the children with some of the available funds (S240); Investing the remaining amount excluding the profit amount from the available funds in a leveling position (S250); And If the financial income of each year is applied to the maximum tax rate of the comprehensive taxation of financial income, the individual financial income leveling method comprising the step of separately taxing the portion applied to the maximum tax rate (S270). The method of claim 5, wherein the step of calculating the total estimated financial income for the next n years of the available funds and leveling them for the next n years (S230), Leveling the maturity payment with available funds based on the maximum value of the financial income of the subscription product for the next n years (S232); If the available funds are not enough, leveling by maturity payment with the available funds based on the next maximum value (S234); And If the available funds remain, the financial income leveling method of the individual, characterized in that the step of investing at cost (S236).