KR20140105364A

KR20140105364A - Online Tax Service System

Info

Publication number: KR20140105364A
Application number: KR1020130148222A
Authority: KR
Inventors: 홍윤국; 최승용
Original assignee: 주식회사 매티코리아; (주)세명테크
Priority date: 2013-02-22
Filing date: 2013-12-02
Publication date: 2014-09-01

Abstract

The present invention relates to an online tax service system. According to the present invention, the online tax service system includes: a business operator terminal (110) which must include a terminal payment module (112) and a no-bill expense input module (114) to generate terminal sales data for payment by a credit card or cash at a purchase and optionally includes a bill data collection module (116); a tax agent terminal (130) which accesses the business operator terminal (110), the server of the National Tax Service (140), or an electronic tax bill online service server (150) through a communication network (10) and extracts sales/purchase data of electronic tax bills issued or received by the business operator; and a main server (100) which receives the terminal sales data and no-bill expense data generated in the business operator terminal (110) through the communication network (10). The main server (100) acquires the sales/purchase data of electronic tax bills from the tax agent terminal (130) and generates tax data for declaration of value-added tax and/or income tax based on the acquired sales/purchase data of electronic tax bills, or transmits the sales/purchase data of electronic tax bills of the business operator to the tax agent terminal (130) for the tax agent terminal (130) to generate tax data for declaration of value-added tax and income tax based on the acquired data and pre-collected sales/purchase data of electronic tax bills.

Description

[0001] Online Tax Service System [

The present invention relates to an online tax service provision system, and more particularly, It is a new structure that can save the inconvenience and cost of inputting and receiving tax data offline from the taxpayer business operator or taxpayer agent by automatically collecting it online and generating tax information for reporting the VAT and income tax And an online tax service provision system.

In general, a corporation or individual business entity shall prepare financial statements in which the financial performance for a certain period of time related to management activities and financial status at a certain time are numbered according to certain criteria, and the taxation standard based on the prepared financial statements The tax amount must be calculated and reported and paid.

To do this, it is necessary to collect the evidence of tax invoices and receipts that are generated from time to time in the management process, to write the accounting books, to prepare the financial statements, to calculate the taxation standard and the tax amount. Since there is no staff dedicated to tax affairs, tax affairs are entrusted to the tax advisor and charged to the tax accountant from the input of the tax accounting data to the tax declaration. In other words, if the business operator delivers tax invoices and receipts issued or received on a monthly or quarterly basis to the tax agent, the tax agent enters data on the tax invoices and other data sent to the tax accounting program to provide tax and income tax reporting.

However, in the past, it was not possible to process the ship immediately due to the delivery of the sales invoices, receipts, and other expense data issued or received by the operator to the tax agent every certain period of time, There is a fear of loss, omission or damage of the evidence in the delivery process. In particular, in the case of the tax agent, there are various problems Respectively.

Korean Patent Publication No. 2010-0018740 (Feb. 18, 2010), an accounting service system and method for tax attorneys in electronic tax bill issuing system

SUMMARY OF THE INVENTION The present invention has been made to solve the above-mentioned problems, Online Tax Service that automatically collects online and generates tax information for reporting of VAT and Income Tax, thereby reducing the inconvenience and cost of inputting and receiving tax data offline from the taxpayer business operator or its tax agent And the like.

According to an aspect of the present invention, a terminal settlement module (112) for generating terminal sales data according to card settlement and cash settlement at the time of sale, a non-billing expenditure A vendor terminal 110 including a billing data collection module 116 that necessarily includes an input module 114 and collects electronic invoice billing sales and purchase data issued or received by a business entity; A tax agent terminal for accessing the business terminal 110, the IRS server 140 or the electronic tax bill online service server 150 via the communication network 10 to extract the electronic tax invoice sales purchase data issued or received by the business entity, (130); And a main server 100 for receiving terminal sales data and non-billing expenditure data generated by the business entity terminal 110 via the communication network 10. The main server 100 is connected to the tax agent terminal 130, Or the income tax return information of the business operator based on the terminal sales data and the non-statement expenditure data that have been obtained in advance and generate tax payment information for the taxpayers' terminal 130 The tax agent terminal 130 generates tax information for reporting the VAT and the income tax on the basis of the sales tax purchase data of the electronic tax invoice obtained in advance with the tax agent's terminal 130 by transmitting the sales data of the vendor's terminal and the non- An online tax service providing system is provided.

According to another aspect of the present invention, the business terminal 110 or the non-billing expenditure input module 114 is provided with a receipt reader 118 that scans or photographed receipts received by a business operator and extracts tax data or stores images of receipts, And the merchant terminal 110 transmits the receipt tax data or the receipt image obtained from the receipt reader 118 to the tax agent terminal 130 and / or the main server 100 And an online tax service provision system is provided.

According to another aspect of the present invention, there is further provided a card settlement management server 120 for collecting at least card settlement data among the terminal sales data generated by the terminal settlement module 112 of the business entity terminal 110, The main server 100 is connected to the card settlement management server 120 through the communication network 10 to obtain at least card settlement data among the terminal sales information.

According to another aspect of the present invention, a billing terminal management server 160 for managing the business entity terminal 110 or the terminal settlement module 112 and collecting terminal sales data and non-billing statement data from the business entity terminal 110 Wherein the main server (100) obtains terminal sales data and non-billing account expenditure data of the provider from the payment terminal management server (160) through a communication network (10) / RTI >

According to an aspect of the present invention, a terminal settlement module (112) for generating terminal sales data according to card settlement and cash settlement at the time of sales, a non-account expenditure input A vendor terminal 110 that includes a module 114 and a billing data collection module 116 for collecting electronic invoice billing sales and purchase data issued or received by a business entity; It is possible to access the business terminal 110, the IRS server 140 or the electronic tax bill online service server 150 via the communication network 10 to extract the electronic tax invoice sales purchase data issued or received by the business entity, And a tax agent terminal 130 for obtaining terminal sales data and non-billing statement expenditure data from the business entity terminal 110 through the business entity 110 or the billing statement input module 114. The business entity 110 or the non- And a receipt reader 118 for extracting tax data or photographing receipts or photographing receipts received or storing images of receipts, and the business entity terminal 110 receives receipt tax data or receipts obtained from the receipt reader 118 And transmits the image to the tax agent terminal (130), wherein the tax agent terminal (130) is configured to transmit the electronic tax invoice sales purchase data, The online tax service system characterized in that from the material and non-material spending bills generated VAT and tax information for tax filing of the carriers is provided.

According to another aspect of the present invention, a card dispenser that manages a card dispenser that forms part of the business entity's terminal 110 or the terminal settlement module 112 is managed and terminal sales data and / And the billing agent terminal 130 collects terminal sales data and / or non-billing expenditure data of the business entity from the billing terminal management server 160 through the communication network 10 And an online tax service providing system is provided.

As described above, according to the present invention, the business entity must include the terminal settlement module 112 and the non-account expenditure input module 114 for generating the terminal sales data based on the card settlement and the cash settlement, and the bill data collection module 116 (110) which is selectively provided to the business terminal (110); The sales tax purchase data of the electronic tax invoice issued or received by the business entity from the business entity terminal 110, the tax office server 140 or the electronic tax bill online service server 150 is extracted through the tax agent's terminal 130 via the communication network 10 The main server 100 receives the terminal sales data and the non-billing statement expenditure data generated from the business entity terminal 110 via the communication network 10 so that the main server 100 receives the sales revenue data and the non-billing statement data from the tax agent terminal 130 The sales tax purchase information of the electronic tax account book is acquired and the tax agent information for reporting the VAT and / or the income tax is generated based on the previously obtained terminal sales data and the non-bill expenditure data, The terminal sales data and the non-billing expenditure data are transmitted to the tax agent terminal 130 so that the tax agent terminal 130 can receive the sales tax of the above- It is possible to generate tax information for income tax reporting so that the operator can reduce the inconvenience or cost of transferring the receipts or other tax data collected by the company to the tax agent offline in order to report the VAT and the income tax, And problems such as omission can be reduced.

Also, according to the present invention, the amusement proofreader 118 connected to the business terminal 110 or the non-billing expenditure input module 114, which extracts the receipt tax data or the receipt image by scanning or photographing the receipt received by the business entity, ), It is possible to more promptly and easily input and transmit the evidence such as the receipt of the expenditure obtained by the business operator offline or the non-bill expenditure data, and it is possible to make the tax payment The credibility of the tax information can be secured because the reliability of the data is increased and the verification of the tax data becomes easier.

When the terminal sales information generated by the terminal settlement module 112 of the business entity terminal 110 is collected by the card payment management server 120 of the card company or the bank, It is also possible to indirectly obtain the terminal sales data of the operator through the server 120, particularly the card settlement data. When there is a payment terminal management server 160 of a banker (card settlement device installation management company) that manages and manages the business entity terminal 110, the main server 100 manages the payment terminal management server 120 through the payment terminal management server 120, It is also possible to obtain tax data such as sales data of the terminal.

According to the present invention, it is also possible to achieve the present invention without the main server 100. In this case, the business entity 110 generates terminal sales data based on card settlement and cash settlement, The tax agent terminal 130 receives the tax data or the receipt image extracted from the receipt and directly transmits the tax data or the receipt image to the tax agent's terminal 130. The tax agent terminal 130 receives the electronic tax invoice data from the bill data collection module 116, . The tax agent terminal 130 receives at least one of the terminal sales data and non-billing expenditure data obtained from the business entity terminal 110 and at least one of the business entity terminal 110, the IRS server 140 or the electronic tax bill online service server 150 It is possible to generate tax information for taxpayers' tax and income tax return based on the sales purchase data of the electronic tax invoice obtained from the taxpayer, so that the inconvenience or cost of transmitting the receipt or other tax data collected by the taxpayer to the taxpayer in off- And the problem of loss or omission of tax data can be reduced, so that the tax agent's work can be brought online or streamlined.

1 is a block diagram of a preferred embodiment of the present invention;
2 is a block diagram of another embodiment of the present invention.

Hereinafter, preferred embodiments of the present invention will be described with reference to the accompanying drawings. 1 is a block diagram of a preferred embodiment of the present invention.

As shown, according to the present invention, it is possible to provide a billing module (112) and a non-billing expenditure input module (114), which are disposed on the side of a company such as a restaurant or a merchandise store or a hospital or other service provider, 116 includes an optional business terminal 110, a tax agent terminal 130 that performs tax agency services for these businesses, and a main server 100. The IRS server 140 collects the sales data and the purchase data of the electronic tax invoice issued by the service provider through the communication network 10 and the credit card or check card of the terminal settlement module 112 of the service provider terminal 110 A card payment management server 120 of a card company that collects card sales information in response to card payment and collects terminal sales information of a card, and a van managing card terminal which is a business terminal 110 or its terminal payment module 112 A payment terminal management server 160 of a VAN company.

The business entity terminal 110 is disposed at each business site and processes the cash settlement accompanied by the card settlement by the credit card and the check card and the cash receipt issued by the check card and generates the terminal sales data including the card settlement and the cash settlement And a payment module 112. The provider terminal 110 or the terminal settlement module 112 may be integrally formed with a POS terminal capable of automatically inputting the sales data of a card payment terminal or a company that is generally used through a barcode reader or a product code selection .

The vendor terminal 110 also includes a non-billing expenditure input module 114 for inputting expenditure data for which the bill is not issued among the expenses that the business entity spends for business purposes. The non-billing expenditure input module 114 is preferably implemented as software in the business entity terminal 110 or the POS terminal, and is provided with an input screen capable of inputting the non-billing expenditure details of the business entity, .

Here, the bill contains the tax invoice or the bill and is used in the same meaning as the tax invoice. Non-invoice expenditure that can be entered in the non-invoice expenditure input module 114 can be classified into a non-volatility cost that has not received a bill and a volatility cost that has not received a bill. Non-volatility costs are those that do not fluctuate or fluctuate over a period of years or months, such as personnel costs, rents, and premiums of full-time employees. Volatility costs include labor costs, transportation costs, food expenses, purchasing costs, entertainment expenses, The number of occurrences and the amount of money such as electric gas charge, payment commission, maintenance cost of the vehicle, etc. are changed from time to time. However, this distinction is not clear, and non-volatility costs differ from volatility costs in that the time and effort for inputting non-billing expenditures is relatively small, have. Thus, non-variability costs can be largely completed once a year or once a month.

The non-billing expenditure input module 114 is a cost item that a business operator spends for business purposes, but instead of receiving a tax bill, a bill receipt, a cash receipt, a general receipt (indicating output from a settlement such as a cash register) or a simple receipt (Date, mutual, amount, description, etc.) described in the item "Handwritten Handwritten").

In addition, according to the present invention, a receipt reader 118 is further provided in the non-billing expenditure input module 114 of the vendor terminal 110 for convenience of inputting the variability cost in which relatively input is relatively frequent among the scrolling bill expenditures. The receipt reader 118 scans or photographs the receipts received by the business entity as non-billable expenditures, such as a card payment receipt or cash receipt, a general receipt output in a predetermined format, or a hand receipt, It is for extracting tax data or storing the receipt image. One form of such a receipt reader 118 is a dedicated reader capable of wirelessly communicating with the vendor terminal 110 or the non-billing expenditure input module 114, the business terminal 110 or the non-billing expenditure input module 114, It may be a receipt photographing application or a receipt reading application running on a smart phone capable of communicating with wired and wireless.

The receipt reader 118 facilitates and prompts the operator to input receipts obtained as non-billable expenditure data, and also improves the reliability of tax data on the costs entered by the vendor and facilitates verification. The tax data or the receipt image related to the non-billing expenditure inputted by the business operator through the non-bill expenditure input module 114 or the receipt reader 118 is transmitted from the business entity terminal 110 to the main server 100 described later.

According to the present invention, the business terminal 110 may further include a bill data collection module 116 for collecting the electronic tax bill sales data and the received electronic bill purchase data, which are issued by the business entity in connection with the business execution, . The bill data collection module 116 stores the tax data for each item of the purchase invoice received from the counterpart via e-mail, as well as the tax data for each item for the sales bill issued by the business entity itself. As described later, the sales purchase data of the electronic tax invoice is transmitted to the tax agent terminal 130 and is corrected and supplemented through the verification by the tax agent, so that it can be shared with the tax agent in real time, By understanding the current status or the VAT to be paid, business plans and funding plans can be reasonably adjusted.

According to the present invention, the tax agent terminal (130) disposed at the tax agent side performing the tax agent representation of the business entity further includes the tax agent terminal (130). The tax agent terminal 130 extracts and stores the sales tax purchase data of the electronic tax invoice issued or received by the business entity from the bill data collection module 110 of the business entity terminal 110 or the National Tax Service server 140. Alternatively, the tax agent terminal 130 may send an electronic tax bill to the on-line service provider, which is an online service related to issuance, transmission, and authentication of the electronic tax invoice, It is also possible to obtain the sales purchase data of the electronic bill of the operator through the online service server 150. Then, the tax agent terminal 130 transmits the acquired sales purchase data to the main server 100 as described below, and generates tax information for reporting the VAT and / or the income tax from the main server 100 to the main server 100 Alternatively, the main server 100 may receive terminal sales data or non-billing expenditure data to generate tax information for the business entity's VAT and income tax return.

In addition, according to the present invention, a main server 100 is provided, and the main server 100 receives terminal sales data and non-billing expenditure data generated by the business entity terminal 110 via the communication network 10. The main server 100 obtains sales tax purchase data of electronic tax invoices from the tax agent's terminal 130 and calculates the sales tax amount of the enterprise based on the terminal sales data and the non- You can generate tax information for income tax reporting. Alternatively, the main server 100 may transmit the terminal sales data and the non-billing expenditure data obtained from the business entity terminal 110 to the tax agent server 130. In this case, the tax agent server 130 may generate the tax information for reporting the VAT or the income tax based on the data and the sales tax purchase data of the electronic tax invoice already obtained.

According to the present invention, the card payment management server 120, which is connected to the business entity terminal 110 or the terminal settlement module 112 thereof and is disposed in a credit card company or a bank that performs settlement of a customer's credit card or check card, As shown in FIG. In this case, the card payment management server 120 receives at least the card settlement data from the terminal sales data generated by the business entity terminal 110 or the terminal settlement module 112. Therefore, the main server 100 according to the present invention may obtain the card settlement data from the terminal settlement module 112 instead of obtaining the card settlement data, which is a part of the terminal sales data, from the business entity terminal 110.

According to the present invention, the payment terminal management server 160 may further include a payment terminal management server 160 for managing a card payment terminal constituting a part of the business entity terminal 110 or the terminal settlement module 112. The settlement terminal management server 160 is disposed in a vendor installing and operating a card payment terminal or a POS terminal and can collect terminal sales data and non-billing expenditure data from the business entity terminal 110 through the communication network 10 . In this manner, the terminal sales data or the non-billing expenditure data obtained from the payment terminal management server 160 is transmitted to the main server 100 through the communication network 10 and used for generating tax information for reporting the business income tax.

FIG. 2 is a block diagram of another embodiment of the present invention. In this embodiment, the function of the main server 100 is performed in integration with the tax agent server 130, instead of the main server 100 being omitted. In this case, the vendor terminal 110 does not need to transmit the terminal sales data and the non-billing expenditure data to the main server 100, and the tax agent server 130 receives the terminal sales data and the non-billing expenditure data from the vendor terminal 110, The sales data and the non-billing expenditure data are collected, and the tax agent server 130 collects all the tax data for the VAT and income tax reporting of the business operator and generates the tax information according to the tax declaration.

Claims

A terminal settlement module 112 for generating terminal sales data based on card settlement and cash settlement at the time of sale, and a non-account expenditure input module 114 for inputting non-account expenditure data on costs incurred without tax invoice And a billing data collection module (116) for collecting billing data of electronic bill accounts issued or received by a business entity; A tax agent terminal for accessing the business terminal 110, the IRS server 140 or the electronic tax bill online service server 150 via the communication network 10 to extract the electronic tax invoice sales purchase data issued or received by the business entity, (130); And main server 100 receiving terminal sales data and non-billing expenditure data generated at the business entity terminal 110 via the communication network 10 and the main server 100 includes the tax agent terminal 130 ), And generates tax information for taxpayers and / or income tax reporting based on the terminal sales data and the non-taxpayment data that have been obtained in advance and from the tax agent's terminal 130 The tax agent terminal 130 transmits the terminal sales data and the non-bill expenditure data of the corresponding company and generates tax information for reporting the VAT and the income tax on the basis of the sales tax purchase data of the electronic tax invoice previously acquired by the tax agent terminal 130 To provide an online tax service.

2. The bill acceptance system according to claim 1, wherein the receipt reader (118) for extracting tax data or storing an image of the receipt by scanning or photographing the receipt received by the business entity is stored in the business terminal (110) And the business entity terminal 110 transmits the receipt tax data or the receipt image obtained from the receipt reader 118 to the tax agent terminal 130 and / or the main server 100 Online tax service delivery system.

The system according to claim 1 or 2, further comprising: a card payment management server (120) for collecting at least card payment data among terminal sales data generated by the terminal settlement module (112) of the business entity terminal (110) Wherein the main server (100) is connected to the card settlement management server (120) through the communication network (10) to obtain at least card settlement data among the terminal sale information.

The billing terminal management server (160) according to claim 1 or 2, wherein the billing terminal management server (160) manages the business entity terminal (110) or the terminal settlement module (112) and collects terminal sales data and non- Wherein the main server (100) obtains terminal sales data and non-billing account expenditure data of the business entity from the payment terminal management server (160) through a communication network (10) system.

A terminal settlement module 112 for generating terminal sales data based on card settlement and cash settlement at the time of sale, and a non-account expenditure input module 114 for inputting non-account expenditure data on expenses incurred without a check A vendor terminal 110 selectively provided with a bill data collection module 116 for collecting electronic invoice bill sales and purchase data issued or received by a business entity; It is possible to access the business terminal 110, the IRS server 140 or the electronic tax bill online service server 150 via the communication network 10 to extract the electronic tax invoice sales purchase data issued or received by the business entity, And a tax agent terminal 130 for obtaining terminal sales data and non-billing statement expenditure data from the vendor terminal 110 via the vendor terminal 110 or the billing statement input module 114. The vendor terminal 110 or the non- And a receipt reader 118 for extracting the tax data or photographing the receipt received by the receipt reader 118 and storing the image of the receipt. The vendor terminal 110 receives the receipt tax data from the receipt reader 118, And transmits the receipt image to the tax agent terminal (130), wherein the tax agent terminal (130) is configured to transmit the electronic tax invoice sales purchase data, And generating tax information for reporting the VAT and the income tax of the corresponding provider from the expenditure data and the non-bill expenditure data.

The billing system according to claim 5, further comprising: a card settlement unit that manages a card settlement unit that forms part of the business entity's terminal (110) or the terminal settlement module (112) and collects terminal sales data and / And the tax agent terminal 130 obtains terminal sales data and / or non-bill expenditure data of the provider from the payment terminal management server 160 via the communication network 10 The system comprising: