KR20070099092A - Method of electronic tax accounting system using internet and taxation business hosting service - Google Patents

Abstract

A method for constructing an electronic taxation system using the Internet and a taxation hosting service are provided to offer convenience to a taxation agent and client by connecting a plurality of taxation agents and clients with the smaller number of servers. A user terminal(10,60) receives company information, electronic certificate information, and document certificate information from a user. A database stores the information received from the user. The server(30) issues an electronic certificate from the electronic certificate information according to notification of a national tax office, provides an input form receiving the document certificate information from the user, makes a ledger by processing the information stored in the database, and makes a taxation report through an embedded taxation processor. The server converts the taxation report into an electronic taxation report file and enables the user to download the electronic taxation report file.

Description

Method of Electronic tax accounting system using internet and Taxation business hosting service}

1 is a schematic diagram of a terminal and servers connected to the Internet

Figure 2 is a flow chart showing the process from issuance of electronic tax invoice / electronic receipt and storage of transaction history after transaction occurs

Figure 3 is a flow chart showing the detailed process from the transaction history DB to the electronic report file for the VAT report is created

Figure 4 is a flow chart showing the detailed process from the transaction history DB to the electronic filing file for income tax reporting is created

5 is a schematic diagram of an electronic tax agency hosting service

Figure 6 is a flow chart showing the process of the tax agent for the tax return of the client through the electronic tax agency hosting service

7 is a diagram illustrating the process of providing an electronic tax agent web hosting service by assigning an access address for each tax agent using the electronic tax agent hosting service.

8 is an electronic tax agent server hosting service by assigning a tax agent and a tax preparer's access address using an electronic tax agent hosting service.

9 is an embodiment for inputting an e-mail address of a customer to send an electronic tax invoice to the customer when the transaction history is stored.

FIG. 10 is an embodiment of an input form provided for the general public to easily input matters to be additionally worked for VAT and income tax calculation automation and a report preparation automation upon sales transaction input;

11 is an embodiment of the input form is provided so that the general public can easily enter the additional work for the automatic calculation of VAT and income tax and automatic declaration form upon purchase transaction input

Figure 12 is an embodiment of a registration form provided to facilitate the registration of total income amount non-income for income world

Figure 13 is an embodiment of a registration form provided for facilitating registration of necessary expenses for income world income

14 is an embodiment of a VAT return form actually prepared by the electronic tax system.

15 is an embodiment of a value-added tax electronic employment file actually generated by the electronic tax system.

Figure 16 is an embodiment of the appearance of providing a download form to provide the user with the electronic application file

The present invention shows a method of automating the tax business of the operator using the Internet, and relates to providing a tax agent service to the tax agent with an automated tax system, in particular in the tax service of the operator and tax representative of the tax agent The present invention relates to an electronic tax system that minimizes paperwork and an electronic tax agent hosting service using the same.

Tax services are largely divided into 1. receipt and storage of tax invoices, 2. bookkeeping, and 3. tax return. For business owners and small corporations, the work is still documented. Due to the lack of understanding of the process, only a partial automation was achieved without the development of an automated system in which a series of processes ranging from documentary evidence to tax filing were not provided.

Currently, the following systems are prepared and implemented by the government's efforts for the knowledge and information society with the spread of the Internet.

1. Regarding the receipt and storage of evidence, it shall be stored in a computerized device according to IRS Notice No. 2001-04 [Notice on the Method of Electronically Delivering and Storing Tax Invoices]. Issuance and storage became possible.

2. In the book making, various book making programs have been developed and distributed along with the development of computer program technology, and the government has stipulated the electronic book system as well as simple book and double book.

3. For tax filing, the IRS developed the Internet hometax service, allowing electronic filing through the Internet.

However, due to the complexity of the tax laws and the tax calculation process, the electronic tax invoice, electronic book, and electronic filing system prepared as described above cannot be linked and integrated with each other. Since there is a separate agency, even if the electronic tax invoice is issued, the contents must be entered again as a transaction content in the book making program, and the tax agent will return the contents to the tax agent for tax reporting. Was required to enter the tax accounting program, resulting in an inefficient approach in time and cost.

On the other hand, due to the lack of automation of documentary evidence, tax calculation process, and report preparation process at the time of transaction, the tax agent method is inevitable in the off-line format. It was difficult to escape the problem and was inconvenient in submitting data, communicating and exchanging information between clients and tax agents.

The present invention is to solve the problems of the prior art to develop an electronic tax system in which all of the e-mail transmission, storage, book making, tax return interworking using the Internet, using a small number of server operations using the electronic tax system It aims to provide an electronic tax agent hosting service that is convenient for both tax agents and tax agent clients by connecting a number of tax agents and a number of tax agents.

In order to achieve the above objectives, the user's workload should be minimized, and automation and electronics have not been accomplished by simply working with a computer, rather than by hand while repeating the same tasks as before. To do this, if the overlapping tasks are fully integrated and the transaction details are stored at the same time as the transaction is issued in the business process, the server will process the contents of the book and generate the electronic report data by processing the contents. In this case, the user completes the report by transmitting the generated electronic employment data to the IRS via the Internet.

In order to file a tax return, the sales data and purchase data for the taxation period should be aggregated. At this time, among the sales data and the purchase data, there is data that can be electronically proved, and there is currently document evidence that cannot be electronically technically and institutionally. Electronic evidence can be stored at the same time as the document. Data that cannot be electronically proved are entered by a user of the electronic tax system (hereinafter referred to as a service user) in a separate input form. Transactions entered in this way are automatically converted into books, and the data for tax reporting is provided to the service user by the tax calculation, report preparation, and electronic report data writing program mounted on the server, and the service user provides tax employment data. Download the file and file an electronic report with the IRS.

Hereinafter, the above contents will be described in detail with reference to the accompanying drawings.

1 is a schematic diagram of the present invention. When sales and purchase transactions occur between the service user 10 who is a member of the electronic tax system and the customer 20, the customer is connected to the electronic tax system through a terminal with Internet access and the customer receives an electronic tax invoice or electronic receipt. Issue (Fig. 9). Then, the electronic tax invoice and the like are transmitted to the customer by the electronic tax invoice transfer function 31 of the server 30 provided with the electronic tax system, which is stored in the server through the transaction history storage 32 and at the same time. (33) It is converted into the book contents through the function. Then, when the tax filing period is reached, the service user 10 accesses the electronic tax system server 30 and downloads the electronic filing data provided by the electronic filing data generation function 34 to perform the home tax service 40 of the IRS. You will be reported. In this case, if the service user is a client provided with a tax agent hosting service, the report is made through the tax agent 60. Tax agency hosting services are described in detail below.

As such, all tax services, from the time of transaction occurrence to the tax return stage, are electronically processed, issued, stored, and provided, thereby making unnecessary or minimizing document preparation and document storage.

2 shows that the electronic tax invoice, electronic receipt through the transmission function 31, such as electronic tax invoice is automatically transmitted and the contents are stored in the electronic tax system server 30. When the user of the service 10 generates a transaction with the customer 20 (S101), the user accesses the electronic tax system through the terminal (S102) and issues an electronic tax invoice, etc. to determine the transaction type (S105), which is a sales transaction (S106). If the case is issued by the supplier (S107) and the purchase transaction (S108) if the person to be supplied to the reverse issue (S109). This is based on the IRS Notice No. 2001-04 [Notice on the Method of Electronically Delivering and Storing Tax Invoices], so it is not necessary to print out the tax invoices and keep them as documented data. In the case of a general transaction, the seller issues proof, so in the case of a buyer, if the seller issues document evidence, it becomes inevitable to keep it as a document. Not only is it issued directly as a seller, but also the tax invoices and receipts that should be issued by customers as buyers are issued and stored in electronic form, which makes it possible to digitize both sales and purchase data. However, sales, credit card transactions, and cash receipt transactions, which cannot be institutionally and technically electronicized, should also be included in the tax return, so for these transactions, the user can enter the form manually (S110). Do not miss your tax return.

3. Figure 3 shows the process of processing the sales and purchase history of the transaction history storage DB to generate a report and attached documents for the payment of VAT declaration, and convert it into electronic employment data. It automatically classifies sales and purchases from the transaction history storage DB (S201) in which electronic tax invoices sent by the service user, manually entered sales, and purchase history are stored. In the purchase history, the purchase tax deduction that is subject to VAT reporting and the impossibility of the purchase tax deduction that is not subject to VAT reporting are stored together without any distinction, and the transaction history is automatically distinguished when the purchase tax deduction is impossible when preparing a return. Input form is provided to check whether the purchase tax credit is impossible during the input process, whether it is commonly used for tax exemption and taxation business, and whether VAT is added to the credit card and cash receipt and whether it is written on the back side (Fig. 11). do. Value added tax is calculated by subtracting the purchase tax deduction from the value added tax (sales tax amount) included in the sales data (S202). It is included in the VAT return target data (S205). The sales data (S202) and the purchase data that can be deducted from the purchase tax will be the VAT report data (S205), and a declaration and attached documents will be prepared based on this. In the VAT taxation type (S207), there are simple taxpayers and general taxpayers, and the form of declaration is different according to each. Therefore, if the taxpayer is a simple taxpayer by checking the taxation type entered in the company information at the time of joining the service user, the report form for the simplified taxpayer (S208) , S209) and the general taxpayer shows the general taxpayer declaration forms (S210, S211). After checking the contents of the report, if there is no problem in the contents of the report, the VAT electronic report data for electronic notification is generated (S212).

4. In Figure 4, by processing the sales, purchase history of the transaction history storage DB for payment of income tax

It shows the process of generating the declaration, attachments and electronic employment data. Service User

The sales data (S302) and the purchase data (S303) are automatically classified from the transaction history storage DB (S301) in which the electronic tax invoice and the like, and the manually entered sales and purchase history, are sent. Income tax shall be reported on the total amount of income (sales), excluding non-taxable income items prescribed by the Tax Law, and excluding the required expense non-tax items prescribed by the Tax Law. If the user of the service registers the total income amount and non-necessary expenses specified in the tax law among the total sales data (S302) and the purchase data (S303) as a preliminary work for the income tax return (Figures 12 and 13), When the income tax return function is activated, the total income amount is disregarded (S304) and the required expense non-payment (S305) automatically checks the sales data and purchase data excluding non-income data as income tax return target data (S306) Income tax return will be created automatically. When the income tax report object (S306) is counted as described above, a report form prepared according to an income calculation method suitable for a reporter or an autumn reporter, which is an income tax return type (S308) of a service user who is registered in advance when entering company information, is provided. In the case of the reporter, the total income amount required expense statement (S310) and the simple book income amount statement (S311) shall be prepared, and among the reporters who wish to apply the standard expense ratio, the income statement of income (S312) and the main expense statement (S313) ) To calculate income related to the business. Income related to the business calculated in this way is counted in the business income / real estate lease income statement (S314). If the service user receives the earned income or other income in addition to the income related to the business (S315), adds the contents of the earned income or other income from the service user when there is earned income or other income. By making input, the labor income / other income statement (S316) is prepared. In this way, when the comprehensive income is calculated by adding business income, earned income, etc., the user receives expenditures for various income deduction items such as dependent family information and tax deduction items and workplace information (S317), and the electronic tax system receives the input. Income deductions and tax deductions are automatically calculated with income deductions and tax deduction information, and at the same time the income deduction report and statement (S318), tax reduction / reserve statement (S319) will be automatically created. Service users who need the information on the addition tax and the amount of the tax paid are to write the tax / payment tax specification (S320), and the comprehensive income tax return (S321) is prepared by combining the above-mentioned income specification, income deduction / deduction tax specification, etc. . The various specifications and report forms are automatically converted into electronic report data (S322), so that a service user can download the electronic report data and make an electronic report. An example of a simple bookkeeping object among the types of bookkeeping declarations is shown, and in the case of a bookkeeping bookkeeping person, the report form is applied as a corresponding booklet of the bookkeeping booker.

5 shows the use of the electronic tax system as a tax agent hosting server.

Tax agents, such as tax accountants and accountants, legally act on behalf of taxpayers

Those who have the authority to do it. Therefore, many tax agents in electronic tax system

If a person registers as a tax agent member and a number of service users register as a tax agent client member (hereinafter referred to as a client member), the above-mentioned electronic tax system provides a step for linking the tax agent member to the tax agent client member. Can be used as a server. The public may miss the reporting period in the course of doing business, or it may be difficult to use the home tax service due to lack of tax knowledge. Using an electronic tax system, you can have your tax representative act on your behalf.

6. Figure 6 shows the tax agent in case of using the above-mentioned electronic tax system as an electronic tax agent service.

Tax representatives registered as an in-member access (S501), log in (S502) and become a client

After generating the tax return file of the client (S515) to report (S516) to see the process

Give it. Tax representative hosting server is equipped with an electronic tax system 30, including the transaction history storage, book writing, report creation, electronic report file generation function by default. As a client member, the client selects a tax representative member who will perform his / her tax representative from the entire tax representative member during the registration process.The selected tax representative member is required for transaction data and report on sales and purchases saved by the client member. You can read the books and the contents of the notification. First, when the tax agent member accesses the tax agent hosting server (S501) and logs in (S502), the inquiry service (S504) and the report service (S513) can be selected. If you select the inquiry service (S504). A list of client members (S505) who selects you as a tax agent member at the time of registration appears, and if you select the client member that you want to inquire, the transaction information inquiry (S507) of the client member, the book search ( S508), one of the job selection (S506) of the tax return inquiry (S509) is possible. If it is determined that there is a problem with the stored transaction information content (S510) during the transaction information inquiry (S507), the tax agent member may notify the client member about the problem content (S511) and correct it. In addition, if it is determined that there is a problem with the report contents during the tax report inquiry (S509), the client member is notified of the facts (S512), and if it is determined that there is no problem with the report contents, the corresponding client member in the report confirmation client list (S514). The contents of the report will be saved. If you select the reporting service (S513) among the inquiry service (S504) and the report service (S513) after logging in, the electronic report of the tax agent member in which the contents of the report of the client members stored in the list of the client subjects to be reported after the tax report are counted (S514) The application file is generated (S515) and the file is sent to the IRS (S516), the tax return is made to the client members.

7. Figure 7 shows the number of tax agent members in a single electronic tax agent hosting server.

Shows the appearance of an electronic tax agency web hosting service. Electronic Tax Agent Web Hose

Tax Representatives AAA (711), BBB (712), and CCC (713) who have subscribed to the online service are provided with their own electronic tax representative service (Fig. 6) on one server. AAA.TAX.COM, HTTP://BBB.TAX.COM, and HTTP://CCC.TAX.COM are given. Tax Stage

The member AAA (711) recruits AAA's client members (721,722) by promoting the electronic tax agent service and his tax agent's access address, and provides the electronic tax agent service, and the tax agent member BBB (712) and CCC (713). The same applies to. In the electronic tax agent web hosting server, an electronic tax system 30 for providing an electronic tax agent service (FIG. 6) is provided for each tax agent as much as a storage space set by the user in one server.

8. Figure 8 is a tax agent for a number of tax agent members in a number of electronic tax agent hosting server

Shows the appearance of an electronic tax agent server hosting service. Electronic Tax Agent

Tax representatives AAA (811), BBB (812), and CCC (813) who have subscribed to the hosting service are provided with individual servers equipped with their own electronic tax representative services (Fig. 6), and the address of each tax representative's server HTTP://AAA.COM, HTTP://BBB.COM, and HTTP://CCC.COM are given. Tax Representative Member AAA (811) recruits AAA's client members (821,822) to provide electronic tax agency services by promoting the electronic tax agency service and his tax agent's access address (http://AAA.COM). The same applies to the representative members BBB 812 and CCC 813. Electronic tax agent server Hosting server is provided for each tax agent individual server equipped with the electronic tax system 30 for providing an electronic tax agent service.

9. The situation of various service users in order to automate VAT and income

By simplifying the taxation and tax calculation structure, service users can enter without the need for specialized tax knowledge.

You should provide an easy entry form. Once entered, the tax calculation and declaration should be possible without any additional work. To do this, it is essential to find the necessary inputs for the tax calculation and the preparation of the return. 10 and 11 are input forms provided to allow a service user to easily input input items essential for automating tax calculation and tax return preparation of VAT and income tax.

12. FIG. 12 and FIG. 13 show an input form for collectively processing the total income amount and the necessary expense registration for income income. There is no need to check and work every time when registering transaction details, only one batch registration is required at the time of income tax return.

11. Figure 14 shows the VAT return form automatically generated through the electronic tax system.

It is prepared in accordance with the standard declaration form.

12. FIG. 15 is the VAT file generated through the electronic tax system.

In addition to the declaration form, the tax invoice summary statement, credit card sales slip receipt statement, etc. are included.

13. FIG. 16 shows how the electronic filing file (FIG. 15) generated through the electronic tax system is provided to the service user in a download manner.

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As shown in the above embodiment, all processes from the issue of transaction at the time of transaction occurrence, storage process, book preparation and tax return can be automated and electronicized by using the electronic tax system, and the general public can easily use such system through the Internet. This can reduce the inefficiency of the work due to excessive document storage and preparation and the cost of entrusting the work to tax agents.

In addition, if you find it difficult to use the electronic tax system using the tax agent hosting service, you can entrust the tax agent registered with the tax agent hosting service to the tax agent. You will be provided with convenience.

Claims (12)

An electronic tax system that enables taxation services through the Internet User terminal to receive company information, electronic proof information and document proof information from user Database for storing company information, electronic proof information and document proof information input from the user Issuing electronic evidence from the electronic evidence information according to the IRS notice, providing an input form for receiving document proof information from the user, processing the company information, electronic evidence information and document evidence information stored in the database Prepare and prepare a tax return through the process of calculating the amount loaded on the inside, and convert the tax return into an electronic filing file and generate the electronic tax file including a server which provides the user to download the electronic filing file. system The electronic tax system of claim 1 Basic information input step for user to enter company information Transfer step of electronic tax invoice, electronic tax invoice for issuing electronic proof of electronic receipt Input step of document proof for entering document proof A storage step for storing the company information, electronic proof, and document proof information in a database A book creation step of creating a book with the contents stored in the database Tax report preparation step of creating a tax return with the contents stored in the database Electronic filing file generation step of converting the tax return into an electronic filing file Electronic tax system comprising the electronic filing file for providing a file for the user to download the electronic filing file The electronic tax system having automatic calculation of value added tax and automatic creation of value added tax return according to claim 1 The electronic tax system having automatic calculation of income tax and automatic generation of income tax return according to claim 1 As an input necessary for the automatic calculation of the VAT amount and the automatic preparation of the VAT return according to claim 3 1. Receiving input of company information about VAT taxpayers, general taxpayers and tax-exempt businesses. 2. Receiving a distinction between taxable and tax-free transactions in sales transactions 3. Receiving the input for the tax deduction of purchase tax and non-deduction items in the purchase transaction (Fig. 11). 4. Receiving input of common purchase tax for taxable and exempt business operators in purchase transaction (Figure 11) 5. Receiving the input of VAT separately and whether to confirm the back side in the purchase of credit card and cash receipt 6. Receiving input whether or not to report missing in the sales transaction and purchase transaction (Fig. 11) Electronic tax system including As input contents necessary for automatic calculation of income tax amount and automatic preparation of income tax return according to claim 4 1. Receiving and registering the total revenue amount non-tax items in the total sales transaction (Fig. 12) 2. Receiving and registering the necessary expense non-payment items during the entire purchase transaction (Fig. 13) 3. Selecting fixed assets for automatic calculation of depreciation in purchase transactions (Figure 12) 4. When registering income deduction items, all taxpayers receive the deduction items applicable to all taxpayers and the deduction items applicable only to those with earned income. 5. In the case of a business operator operating a plurality of industries, the step of selecting the type of business generating revenue when entering sales (Fig. 10) Electronic tax system including The electronic tax system including an electronic tax invoice and an electronic receipt sending function in inputting and storing electronic proof information received from a service user in a database according to claim 1. The electronic tax system of claim 1, wherein the electronic tax system includes an input form input by a service user through a terminal and a storage step of storing the data in a database for storing document proofs that are not electronic proof. By utilizing the electronic tax system of claim 1, a number of tax representative members and a number of tax representative client members join the electronic tax system to enable tax representative tasks for tax representative client members whose tax representative members have selected themselves as tax representatives. Tax office hosting services The electronic tax agent web hosting service according to claim 9, which is equipped with an electronic tax system that can be customized for each tax agent in one server and gives an access address for each tax agent (FIG. 7). 10. An electronic tax agent server hosting service for providing a server equipped with an electronic tax system that can be customized for each tax agent for each tax agent and granting a unique access address for each tax agent (FIG. 8). The method of claim 1, further comprising the step of automatically converting the tax return form into an electronic filing file; Providing the electronic report file by the download method from the server (Fig. 16)

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