KR20130142741A

KR20130142741A - Apparatus for tax managing automation

Info

Publication number: KR20130142741A
Application number: KR1020120066234A
Authority: KR
Inventors: 이상호; 주정우
Original assignee: 텍스온주식회사
Priority date: 2012-06-20
Filing date: 2012-06-20
Publication date: 2013-12-30

Abstract

The present invention provides an automated tax management apparatus which includes the following parts: a basic information management part which receives company information written on a business registration certificate, fixed asset information of the company, personal data and salary management information for each hired employee, and family information of a representative, and manages basic information of the company; a transaction history management part which receives transaction history information due to sales and purchases as basic information to file a value-added tax return, and generates a statement for each tax invoice, bill, credit card, cash receipt, and other cash transactions; a value-added tax generation part which generates a value-added tax return based on the company information and the transaction history information; a standard financial statement generation part which generates a standard financial statement, which includes a standard balance sheet, a standard income statement, and a standard compound trial balance, in a double-entry bookkeeping form from the basic information of the company and the transaction history information; and a global income tax generation part which generates a global income tax return based on the basic information of the company and the standard financial statement. The automated tax management apparatus according to the present invention automatically generates and provides tax returns including a value-added tax return and a global income tax return based on basic company information and transaction history information due to sales and purchases, which are inputted by a user, thereby improving the convenience and access efficiency of tax management for general users. [Reference numerals] (S210) User login;(S220) Input basic information (company information, fixed asset information, personal data and salary management information for each employee, family information of representative);(S230) Input data related to value-added tax (tax invoice, bill, credit card, receipt);(S240) Value-added tax return (print out tax return or file tax return electronically);(S250) Generate standard financial statement in double-entry bookkeeping form (standard balance sheet, standard income statement, standard compound trial balance);(S260) Global income tax return (complete automatically by reflecting basic information and standard financial statement)

Description

Apparatus for tax managing automation

The present invention relates to a tax management automation device, and more particularly, to a tax management automation device that allows the general user to enhance the convenience of tax management.

The tax accounting information is managed by the national authorities, which perform the imposition of taxes, etc. based on the supporting documents provided by the employer. In order to minimize the burden of tax implications, the employer shall present to the national agency in a prescribed form on the basis of nationally recognized qualifications (tax invoices, invoices, credit cards and cash receipts) and other evidence.

In the case of the non-expert, the general knowledge of taxation is insufficient, so a tax agent is directly selected to handle the related affairs, but there is a disadvantage in that a cost burden such as an agent fee is generated.

Previously, Korean Patent Publication No. 2009-0120747 discloses a tax accounting information sharing system for verifying various statistics related to tax and accounting, or verifying a missing or inaccurate data due to a user's mistake. However, this does not present many points that should be considered by non-professionals, and does not apply to techniques that directly assist in the preparation of VAT or comprehensive income tax returns.

On the other hand, up to now, when reporting the comprehensive income tax as a double book, it is recommended to report to the double book by providing benefits such as reduction of taxes, but the double book has a disadvantage of having to ask a professional because of the difficulty of applying the corporate accounting standard. Of course, the IRS provides an easy way for the general public to report through a simple ledger, but it is necessary to present complex supporting data and check the report, so there is no choice but to ask a professional. Therefore, in reality, the double book has a problem that is very difficult for the general user to report independently.

Individual business owners are not based on accounting principles, but on how much they pay taxes. Therefore, it is more important to consider how much taxation is recognized as necessary expense than the accounting standards. If you properly counter these necessary expenses only to the standard financial statements presented by the Internal Revenue Service, it would be effective as a double book.

The present invention automatically generates and provides a declaration document including value added tax and comprehensive income tax on the basis of basic information received from the user and transaction details according to sales and purchases. It is an object of the present invention to provide a tax management automation device that can easily acquire tax knowledge.

The present invention, the basic information management unit for receiving the information on the workplace, the fixed asset information of the workplace, personal information and salary management information for each employee employed, family information of the representative, and manages the basic information of the workplace; The transaction history management unit receives the transaction details of sales and purchases as basic information for VAT reporting, and generates respective statements related to tax invoices, bills, credit cards, cash receipts, and other cash transactions; A VAT generating unit for generating a VAT report on the basis of the transaction history information, and a standard financial statement including a standard balance sheet, a standard income statement, and a standard total balance statement from the basic information of the workplace and the transaction history information as a double book. Standard financial statement generation unit to generate, and basic information of the business place and It provides automated tax management system that includes a generator that generates comprehensive income Comprehensive income tax return based on the standards-based financial statements.

Here, the basic information management unit automatically generates a simple expense ratio or a standard expense ratio presented by the National Tax Service as a standard when entering business type and industry information among the business information, and reflects the depreciation cost for the fixed asset when the fixed asset information is input. Automatically calculates the four insurances according to the salary when the salary information of each employee is input, and the basic deduction and additional deduction amount of the family applied as a deduction from the comprehensive income tax when the representative's family information is entered. Can provide.

In addition, the transaction history management unit, based on the ID and password information of the business site subscribed to the cash receipt server and credit card company server can automatically receive the cash and credit card transaction history information associated with the business site from each server. have.

In addition, the VAT generation unit may query the business registration number of the customer included in the transaction history information through the National Tax Service server to separately reflect the VAT in the case of a general taxpayer.

In addition, the tax management automation device may further include a display unit for providing the VAT and the expected tax of the comprehensive income tax on the main screen at all times, and an output unit for outputting the VAT report and the comprehensive income tax return.

According to the automated tax management system according to the present invention, the general user can automatically generate and provide a declaration document including value added tax and comprehensive income tax on the basis of the basic information received from the user and the transaction history information according to sales and purchases. There is an advantage that can improve the convenience and access efficiency of tax management.

In addition, according to the present invention, by providing a standard financial statement including a standard balance sheet, a standard income statement, a standard total balance calculation table as a double-stage book, the comprehensive income tax can be easily reported to the doubles book without a separate expert request. There is an advantage to being able to benefit from the reduction.

In addition, according to the present invention, whether the customer included in the purchase credit card details is a general taxpayer through the IRS server, and in the case of a general taxpayer, by dividing the value-added tax to secure the data that may be missing when reporting VAT Has the advantage of preventing leaks.

1 is a block diagram of a tax management automation device according to an embodiment of the present invention.
2 is a flowchart of a tax management automation method using FIG. 1.
FIG. 3 and FIG. 4 are screen configuration diagrams illustrating input of business place information and fixed asset information in step S220 of FIG. 2.
5A illustrates an example of an input screen for step S230 of FIG. 2.
5B illustrates an example of a tax invoice input screen in FIG. 5A.
6 and 7 are exemplary diagrams of a standard income statement and a standard balance sheet according to step S250 of FIG. 2.
FIG. 8 illustrates a tax standard determination report and payment statement report screen related to step S260 of FIG. 2.
9 illustrates a screen of a business income statement related to step S260 of FIG. 2.

DETAILED DESCRIPTION Hereinafter, exemplary embodiments of the present invention will be described in detail with reference to the accompanying drawings so that those skilled in the art may easily implement the present invention.

1 is a block diagram of a tax management automation device according to an embodiment of the present invention. The tax management automation device 100 is a basic information management unit 110, transaction history management unit 120, VAT generation unit 130, financial statement generation unit 140, comprehensive income tax generation unit 150, display unit 160 And an output unit 170.

The basic information management unit 110 receives the workplace information on the business registration certificate, fixed asset information of the workplace, personal information and salary management information for each employee employed, family information of the representative and manages the basic information of the workplace . Here, the basic information management unit 110 allows the information related to the financial statement among the basic information to be automatically countered to the initial financial statement.

The transaction history management unit 120 receives the transaction history information according to sales and purchases as basic information for VAT reporting, and generates respective statements related to tax invoices, bills, credit cards, cash receipts, and other cash transactions.

The VAT generating unit 130 generates a VAT report based on the business information and the transaction information. The detailed definition of VAT is known in the art and a detailed description thereof will be omitted.

The standard financial statement generation unit 140 generates a standard financial statement including a standard balance sheet, a standard income statement, and a standard total balance calculation statement as a double book from the basic information of the workplace and the transaction history information. Herein, the definitions and other matters related to the standard balance sheet, the standard income statement, the financial statements including the standard total balance calculation sheet, etc. are already known, and thus detailed description thereof will be omitted.

The comprehensive income tax generation unit 150 generates a comprehensive income tax return on the basis of the basic information of the workplace and the standard financial statement.

It is obvious that the data inputted in the present embodiment classifies the data input through the accounting subject. Among the VAT-related data, the purchase-related data, the comprehensive income tax-related data, donations and other data, and the basic information on the workplace are the necessary expenses. According to the present invention, the cost corresponding to the necessary expenses is properly countered to the standard financial statements, thereby completing the doubled book required by the IRS.

The display unit 160 provides the VAT and the estimated tax of the comprehensive income tax all the time on the main screen. Accordingly, when the user is logged in, the estimated VAT and the estimated comprehensive income tax can be conveniently exposed on the main screen.

The output unit 170 is a part that enables the output and electronic filing of the VAT return and the comprehensive income tax return. The output unit 170 may operate in conjunction with a wired or wirelessly connected printer for outputting a document.

2 is a flowchart of a tax management automation method using FIG. 1. Hereinafter, the tax management automation method according to an embodiment of the present invention will be described in detail.

First, the tax management automation device 100 checks the user login connection items from the user terminal (S210). Of course, the user may correspond to a user registered as a member.

Next, the basic information management unit 110, from the user (terminal), the basic information of the workplace (place information on the business registration certificate, fixed asset information of the workplace, personal information for each employee employed and salary management information, family of the representative Information) and receive them, respectively, and manage them (S220).

3 is a screen configuration diagram illustrating input of business place information in step S220 of FIG. 2. First, the general information field is a part that receives the workplace-related information on the business registration certificate. Accounting information is a section that receives information on the type of business, type of business, taxation type, company type, and the year of opening. Here, the basic information management unit 110 automatically generates and shows a simple expense ratio or a reference expense ratio according to the type of business and industry information of the business place information. The opening year information will be reflected in the automatic calculation of comprehensive income tax. The additional information field is a part for inputting and managing various IDs and passwords, and may input and manage access IDs and passwords of a credit card server (site) and a cash receipt site (server).

4 is a screen configuration diagram illustrating input of fixed asset information in step S220 of FIG. 2. The site management column checks whether a building is owned by a building or leased building and organizes asset items on the books. Depreciation expenses incurred for fixed assets are expensed. The vehicle is also a fixed asset. If you enter the model, year, and purchase price at the time of purchase, the depreciation is automatically calculated according to the years. As such, the basic information management unit 110 reflects the depreciation cost for the fixed asset when inputting the information registered as the fixed asset, and the depreciation cost generated is treated as a cost.

In addition, the basic information management unit 110 automatically calculates the four insurances according to the salary when the salary information for each employee is input, and the basic deduction of the family applied as a deduction from the comprehensive income tax when the representative's family information is input. Provide additional deductions.

That is, in the case of employee management information management, the basic personal information of employees, whether they are regular employees, salary information, and payroll information are input and managed. In the case of managing the family matters of the representative, the representative of the workplace and his / her family information are inputted to manage the family deduction, and the items such as basic deductions and additional deductions are displayed together for each item so that the deduction amount can be confirmed. The total amount of deductions is provided, which is automatically reflected in the comprehensive income tax and becomes the basis for calculating the tax amount.

After the above step S220, the transaction history management unit 120 receives the transaction history information according to sales and purchases as basic information for VAT reporting, sales and purchase tax invoices, bills, credit cards, cash receipts, and other cash transactions Generate each statement.

5A illustrates an example of an input screen for step S230 of FIG. 2. 5A provides a menu for inputting each of the above statements and checks the input contents.

5B illustrates an example of a tax invoice input screen in FIG. 5A. In order to input the tax invoice, customer information (company name, business registration number, type of business, type of business, representative name, issue date) and transaction amount with the customer (supply price, tax amount, total, electronic tax invoice or not) are input. The customer can directly enter the trading company information, and the entered information can be registered through the company registration button. Of course, the pre-registered trading company information can also be loaded through the import account button. Input transaction details are accumulated and provided as a transaction list.

The purchase statement also follows an equivalent input method. In this case, the purchase invoice refers to the invoice received for goods (ex, rice, fish, meat, etc.) purchased by the raw seller.

In the case of a credit card sales statement, the issue date and transaction amount (supply value, tax amount, service charge, total, card and cash receipt classification, card number, tax exemption) are input, and the accumulated transaction details are provided. In this case, the amount of transaction is determined by selecting the card number and the type of use when using the business card or the company card, and the book value is deducted and the VAT deduction is possible. The transaction list of the credit card can be automatically reflected through scraping the searched contents by automatically inquiring through the ID and password of the credit card server or cash receipt server recorded in the additional information among the basic information registered at the step S220 can be automatically reflected. have.

In the case of cash receipts, the transaction period (1Q ~ 4Q) is selected and the input method (automatic or manual) is selected. In the case of automatic input, the amount is automatically calculated and displayed through input of a desired percentage (percentage of cash sales to credit card sales), and the calculated amount can be modified. In the case of manual input, a desired amount of money is input manually by month.

In addition, the transaction history management unit 120 is linked to the cash receipt server and the credit card company server is implemented to automatically receive the scrap and cash card transaction history information associated with the business site. In such a case, it saves the trouble of inputting transaction details one by one.

That is, the transaction history management unit 120 automatically scrapes and receives cash and credit card transaction history information associated with the business from each server based on the ID and password information of the business registered in the cash receipt server and the credit card company server. . The automatic scraping operation utilizes basic information previously registered at the step S220.

Thereafter, the VAT generating unit 130 generates a VAT report on the basis of the business information received in the step S220 and the transaction history information generated in the step S230 (S240). These VAT declarations can be electronically converted into output and computerized media required by the IRS.

On the other hand, the VAT generation unit 130 queries the business registration number of the customer included in the transaction history information through the National Tax Service server to reflect the VAT separately. For example, the IRS server checks whether the customer included in the purchase credit card is a general taxpayer, and if it is a general taxpayer, classifies VAT and secures data that may be missing when reporting VAT. To prevent.

Thereafter, the standard financial statement generating unit doubles a standard financial statement including a standard balance sheet, a standard income statement, and a standard total balance calculation sheet using basic information of the workplace according to the step S220 and transaction details information according to the step S230. Generated as a book (S250).

6 is an exemplary view of a standard income statement according to step S250 of FIG. 2. Here, the sales on the VAT report according to the transaction details go into the sales item, and the purchase and other proofs of the expenditure go into the sales cost and general administrative fee item. The net income thus obtained will be summarized as income from the comprehensive income tax return. 7 is an exemplary diagram of a standard balance sheet according to step S250 of FIG. This is shown in the standard balance sheet for the items necessary to construct a standard income statement. Through the above process, it is possible to calculate the amount of income, tax rate, and tax reduction.

The comprehensive income tax generation unit 150 generates a comprehensive income tax return on the basis of the basic information of the workplace according to the step S220 and the standard financial statement according to the step S250 (S260).

FIG. 8 illustrates a tax base determination report and payment statement screen associated with step S260 of FIG. 2. It provides basic information, refund account reports, tax agents and tax calculation information. Refund account report part receives the refunded account information when a refund occurs, and the tax agent part receives the information of the tax accountant who verified this information when the tax agent has verified this information.

The calculation part of the tax amount includes inputs such as VAT, receipts, depreciation, and other supporting data automatically reflected in the standard income statement, after calculating the net income, and the net income as the expected income amount. Automatically reflects personal deductions on the basis of family information, and automatically calculates and displays the estimated tax or tax to be paid directly.

9 illustrates a screen of a business income statement related to step S260 of FIG. 2. The business income is code 40. If there are several business incomes, the serial number is shown as 1,2 and so on. The workplace information is automatically reflected based on the previously entered workplace information and the standard income statement. In the case of withholding tax on the business income and the comprehensive tax payment tax, there is income received by providing goods or services separately from other companies or organizations in the year in which the current business is carried out, and withholding the income on business income This item is entered by a person who has been issued a withholding receipt. It is only required to enter the item that matches the receipt.

The present invention as described above can be applied in a variety of industries, in order to automatically configure a double book or to reflect the characteristics of the industry when reporting VAT can be maximized by considering the characteristics of the industry by limiting the classification of each industry. . Examples of industries are as follows.

First, in the case of the catering industry, sales in VAT are credit card sales and cash receipts of more than 90% or almost 100%, of which credit card sales and sales of cash receipts are used as the basis for the relationship with the basis for purchase. It should be possible to organize. In the comprehensive income tax, food materials, etc., should be arranged to be processed consistently without composing costs, so that they can be consistent with the double income book, and more than 90% of the double income book can be automatically completed by automatically reflecting the degree of depreciation or interest expenses. The automatic calculation of the comprehensive income tax is possible.

In addition, in the freight transportation industry, sales in VAT are 100% tax invoice and all transactions with general taxpayers in the purchase data are VAT deductions. Therefore, if the list is maintained, it is possible to reduce the omission of deductions from VAT. If the vehicle information is registered in the basic information based on this, the depreciation is reflected, and the additional income tax and borrowing interest are reflected to automatically calculate the comprehensive income tax.

In the case of building rental industry, sales in VAT are mostly rents and administrative expenses, which are mostly in the form of contracts and tax invoices, and there is little possibility of additional sales. Since the sales are relatively fixed, it is important to have a purchase history that serves as a deduction, and a list of credit card usage history will be helpful in forming a purchase history. In the comprehensive income tax, it is possible to automatically calculate the comprehensive income tax by reflecting VAT and the depreciation and interest expenses of the building before or after.

As such, the present invention allows the user to conveniently perform tax management for all industries by reflecting desired items according to the characteristics of each industry.

According to the tax management automation device according to the present invention as described above, based on the basic business information received from the user and the transaction history information according to sales and purchases by automatically generating and providing declaration documents including VAT and comprehensive income tax There is an advantage that the user can increase the convenience and access efficiency of tax management. In addition, the company provides standard financial statements, including standard balance sheets, standard income statements, and standard total balance calculations, as a double-stage book, so it is easy to report the comprehensive income tax to the doubles book without requesting a specialist. There is an advantage to receiving.

While the present invention has been described with reference to exemplary embodiments, it is to be understood that the invention is not limited to the disclosed embodiments, but, on the contrary, is intended to cover various modifications and equivalent arrangements included within the spirit and scope of the appended claims. Accordingly, the true scope of the present invention should be determined by the technical idea of the appended claims.

100: tax management automation device 110: basic information management unit
120: transaction history management unit 130: VAT generation unit
140: financial statement generation unit 150: comprehensive income tax generation unit
160: display unit 170: output unit

Claims

A basic information management unit configured to receive basic workplace information on the business registration certificate, fixed asset information of the workplace, personal information and salary management information for each employee employed, and family information of the representative;
A transaction history management unit which receives the transaction history information according to sales and purchases as basic information for VAT reporting and generates respective statements related to tax invoices, bills, credit cards, cash receipts and other cash transactions;
A VAT generating unit for generating a VAT report on the basis of the business information and the transaction information;
A standard financial statement generation unit that generates a standard financial statement including a standard balance sheet, a standard income statement, and a standard total balance calculation sheet as a double book from the basic information of the workplace and transaction details; And
Tax management automation device including a comprehensive income tax generation unit for generating a comprehensive income tax return on the basis of the basic information of the workplace and the standard financial statements.

The method according to claim 1,
The basic information management unit,
Automatically generates a simple expense ratio or a standard expense ratio suggested by the National Tax Service when entering business and industry information among the workplace information, and manages the input of the fixed asset information by reflecting the depreciation cost for the fixed asset, and the salary for each employee. Automatically calculate the four insurances according to the salary when the information is entered, and provide the basic deduction and additional deduction amount of the family applied as a deduction from the comprehensive income tax when entering the representative's family information,
The transaction history management unit,
A tax management automation device for automatically scraping and receiving cash and credit card transaction details associated with the business from each server based on the ID and password information of the business subscribed to the cash receipt server and credit card company server.

The method according to claim 2,
The VAT generation unit,
Tax management automation device for retrieving the business registration number of the customer included in the transaction history information through the National Tax Service server to reflect the value-added tax in the case of the general taxpayer.

The method according to claim 1,
A display unit for providing an estimated tax of the VAT and the general income tax on a main screen at all times; And
Tax management automation device further comprising an output unit for outputting the VAT report and the comprehensive income tax return.