KR20160125601A

KR20160125601A - System and method for examining tax risk

Info

Publication number: KR20160125601A
Application number: KR1020150056170A
Authority: KR
Inventors: 김용우
Original assignee: 주식회사 더존다스
Priority date: 2015-04-21
Filing date: 2015-04-21
Publication date: 2016-11-01

Abstract

Disclosed are a system and method for inspection for a tax risk, which can perform inspection for a tax and/or an accounting risk related to a credit card receipt received by a customer, having subscribed to a credit card company, during use of a credit card, and which can provide a report on the inspection, thereby preventing loss from being caused by an unjust deduction or the like. According to an aspect of the present invention, provided is a system for inspection for a tax risk, the system comprising: a business license information DB which stores a plurality of pieces of business license information; a receipt data reception module which receives data on a plurality of credit card receipts, received by an analysis target customer using a credit card issued by a credit card company, from a system of the credit card company; an error inspection module which inspects the received data on the credit card receipts for errors in purchase tax amount deduction corresponding to the credit card receipts; and a report generation module which generates a report including a result of the inspection for the errors in purchase tax amount deduction corresponding to the individual credit card receipts received by the analysis target customer.

Description

System and method for examining tax risk

The present invention relates to a system and method for reviewing tax risks, and provides a review report on tax / accounting risks related to credit card receipts used and received by a customer who is a member of a credit card company. And to a system and method for reviewing tax risk that can be prevented.

Tax risks related to credit card receipts are on the rise. Specifically, when a company tax / accounting practitioner duplicates the VAT and deducts the purchase tax credit or deducts the purchase tax credit for the credit card item corresponding to the reason for the deduction, In many cases, mistakes are made for unreasonably expense for expenditure or general expenses of credit card receipts used for entertainment expenses. If deductions are made by receipt of credit card corresponding to reason for non-deduction, This is because it can be done.

On the other hand, tax revenue is estimated to reach 19.5 trillion won from 2013 to 2014, and the tax revenue forecast for 2015 is unclear. In this situation, the National Tax Service encourages taxpayers' The possibility of tax inconveniences is expected to be positively related to allegations of illegal reporting.

Therefore, there is a growing demand for measures to review tax risks such as handling credit tax credit with credit card receipts corresponding to reasons for non-deduction.

The technical problem to be solved by the present invention is to provide a review report on a tax / accounting risk related to a credit card receipt used and received by a customer who is a member of a credit card company and to provide a review report so as to prevent a loss due to an unreasonable deduction A tax risk review system and method.

According to an aspect of the present invention, there is provided an information processing system including: a business entity information DB for storing a plurality of business entity information; a receipt for receiving a plurality of credit card receipt data received by a customer to be analyzed using a credit card issued by the credit card company, An error review module for performing a purchase tax credit error check on the credit card receipt data with respect to each of the plurality of received credit card receipt data and a data review module for each credit card receipt data received by the analysis target customer, A tax risk review system is provided that includes a report generation module that generates a report that includes the results of the purchase tax credit error review.

In one embodiment, the tax risk review system includes a report storage module for storing the generated report in a predetermined server connected to the network, and a URI (Unified Resource Indicator) corresponding to the report stored in the server, To the URI transmission module.

In one embodiment, the error review module may include a search module for searching for the provider information corresponding to the credit card receipt data from the provider information DB using the provider business number of the credit card receipt data, and a pre- And a detailed review item review module for reviewing, based on the provider information corresponding to the credit card receipt data, whether the credit card receipt data corresponds to the detailed review item.

In one embodiment, the detailed review items may include a purchase tax credit item by a credit card receipt received at a taxable entertainment location, a purchase tax credit item by a credit card receipt received at a golf course or a massage shop, Purchase tax credit item by credit card receipt, Purchase tax credit item by credit card receipt related to expenditure related to company business or expenditure related to household activities, Purchase tax credit item by credit card receipt received from a substitute driver, Purchase tax deduction item by credit card receipt received, purchase tax deduction item by credit card receipt received from duty-free business person or simple taxpayer, purchase tax deduction item by credit card receipt received from religious organization, Purchase tax deduction by credit card receipt received from group One may include at least one.

In one embodiment, when the detailed review item includes a purchase tax credit item based on a credit card receipt received at a taxable entertainment location, each provider information stored in the provider information DB indicates whether the corresponding provider is a taxable entertainment site And when the detailed review item includes a purchase tax credit item based on a credit card receipt received from a golf course or a massage parlor, each provider information stored in the provider information DB is stored in a golf course or a massage parlor And when the detailed review item includes the purchase tax credit item based on the credit card receipt received from the issuer of the receipt, each provider information stored in the provider information DB is information on whether or not the receipt issuance And information indicating whether the user is an obligor or not, In the case where the sub-review item includes the purchase tax deduction item based on the credit card receipt related to the expenditure of the company-related business or the expenditure related to the household, each provider information stored in the provider information DB indicates whether the corresponding company corresponds to the domestic private use place , And when the detailed review item includes the purchase tax credit item based on the credit card receipt received from the substitute driver, each provider information stored in the provider information DB indicates whether the provider is a substitute driver company And when the detailed review item includes the purchase tax credit item by the credit card receipt received from the tax-exempt business operator or the simple taxpayer, the information of each business entity stored in the business entity information DB is stored in the tax- Indicate whether it is a business or a simple taxpayer And when the detailed review item includes a purchase tax credit item based on a credit card receipt received from a religious organization, each provider information stored in the provider information DB includes information indicating whether the corresponding provider is a religious organization , And includes the purchase tax credit item by the credit card receipt received from the country or the local government, each provider information stored in the provider information DB includes information indicating whether the corresponding provider is a country or a local government can do.

In one embodiment, the issuer information and the trader information described in the electronic tax bill received from the electronic tax bill system entered into the tax risk review system or linked to the tax risk review system are analyzed, And a DB building module for building the DB.

In one embodiment, the DB construction module determines the type of the issuer of the issuer by analyzing the item and the category of the issuer described in the electronic tax bill, and judges the type of the issuer based on the issuer's commercial number and the issuer's type And determines the type of the trader of the trader by analyzing the item and the business of the trader described in the electronic tax invoice and determines the type of the trader of the trader and the type of the trader of the trader To the business entity information DB, and adds the business entity information to the business entity information DB.

According to another aspect of the present invention, there is provided a tax risk review system, comprising: providing a business entity information DB storing a plurality of business entity information, wherein the tax risk review system includes a credit card issuer A receipt data receiving step of receiving a plurality of credit card receipt data received by a customer to be analyzed; a tax risk review system for receiving, for each of the plurality of received credit card receipt data, the credit card receipt data An error review step of performing a tax credit error review, and a report generation step of generating a report including tax credit risk review results for each of the credit card receipt data received by the analysis target customer A tax risk review method is provided.

In one embodiment, the tax risk review method includes a report storing step in which the tax risk reviewing system stores the generated report in a predetermined server connected to a network, and the tax risk reviewing system comprises: And transmitting the URI corresponding to the URI to the client terminal.

In one embodiment, the error checking step may include a retrieving step of retrieving the provider information corresponding to the credit card receipt data from the provider information DB using the business entity number of the credit card receipt data, and a pre- And a detailed review item review step for reviewing, for each item, whether the credit card receipt data corresponds to the detailed review item based on the provider information corresponding to the credit card receipt data.

In one embodiment, the tax risk review system analyzes the issuer information and the trader information described in the electronic tax invoice received from the electronic tax bill system entered into the tax risk review system or linked to the tax risk review system And a DB construction step of building the business entity information DB.

According to another aspect of the present invention, there is provided a computer program installed in a data processing apparatus and stored in a recording medium for performing the above-described method.

According to another aspect of the present invention, there is provided a tax risk review system, comprising a processor and a memory in which a program is stored, wherein the program, when executed by the processor, A risk review system is provided.

According to an embodiment of the present invention, by reviewing the tax / accounting risk related to the credit card receipt used and received by the customer who joined the credit card company, a review report can be provided to prevent a loss due to improper deduction have. Therefore, users who are not knowledgeable in the taxation / accounting field have the effect of being able to receive as much purchasing tax credit as possible without burdening with the additional tax.

In addition, credit card companies can easily introduce services that review tax / accounting risks and provide review reports, which is effective for customers.

BRIEF DESCRIPTION OF THE DRAWINGS A brief description of each drawing is provided to more fully understand the drawings recited in the description of the invention.
1 is a block diagram showing a schematic configuration of a tax risk review system according to an embodiment of the present invention.
2 is a block diagram showing a detailed configuration of the purchase tax deduction error review module shown in FIG.
3 is a diagram illustrating an example of a report generated by the tax risk review system according to an embodiment of the present invention.
4 is a diagram illustrating an example of a URI transmitted from a tax risk review system to a customer terminal according to an embodiment of the present invention.
5 is a view illustrating a report screen displayed on a terminal of a customer according to an embodiment of the present invention.

BRIEF DESCRIPTION OF THE DRAWINGS The present invention is capable of various modifications and various embodiments, and specific embodiments are illustrated in the drawings and described in detail in the detailed description. It is to be understood, however, that the invention is not to be limited to the specific embodiments, but includes all modifications, equivalents, and alternatives falling within the spirit and scope of the invention. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS Hereinafter, the present invention will be described in detail with reference to the accompanying drawings.

The terms first, second, etc. may be used to describe various components, but the components should not be limited by the terms. The terms are used only for the purpose of distinguishing one component from another.

The terminology used in this application is used only to describe a specific embodiment and is not intended to limit the invention. The singular expressions include plural expressions unless the context clearly dictates otherwise.

In this specification, the terms "comprises" or "having" and the like refer to the presence of stated features, integers, steps, operations, elements, components, or combinations thereof, But do not preclude the presence or addition of features, numbers, steps, operations, components, parts, or combinations thereof.

Also, in this specification, when any one element 'transmits' data to another element, the element may transmit the data directly to the other element, or may be transmitted through at least one other element And may transmit the data to the other component. Conversely, when one element 'directly transmits' data to another element, it means that the data is transmitted to the other element without passing through another element in the element.

Hereinafter, the present invention will be described in detail with reference to the embodiments of the present invention with reference to the accompanying drawings. Like reference symbols in the drawings denote like elements.

FIG. 1 is a block diagram showing a schematic configuration of a tax risk review system according to an embodiment of the present invention, and FIG. 2 is a block diagram showing a detailed configuration of a purchase tax deduction error review module 140 shown in FIG. 1 . Referring to FIG. 1, a tax risk review system 100 may be provided to implement a tax risk review method according to an embodiment of the present invention.

The tax risk review system 100 can use the credit card from the credit card company system 300 and receive the received credit card receipt data, review the purchase tax deduction error therefrom, and generate a report.

The credit card issuer system 300 is a system operated by a credit card company. In this specification, a credit card company refers to a credit card issuer, and when the customer makes a transaction through the issued credit card, It can mean a company.

Meanwhile, the tax risk review system 100 can provide the generated report to the customer terminal 500. In addition, the tax risk review system 100 may transmit the generated report to the credit card company system 300 so that the credit card company can provide a report to the customer terminal 500.

In addition, the tax risk review system 100 may store the generated report in a predetermined report storage server 400 and transmit a URI (Unified Resource Indicator) or link indicating the stored report to the customer's terminal 500 . Then, the customer can receive the report stored in the server by selecting the URI displayed on the terminal 500 of the customer.

Meanwhile, as shown in FIG. 1, the tax risk review system 100 can operate in conjunction with a predetermined electronic tax calculation system 200. The electronic tax invoice system 200 may be a system for issuing, receiving, and managing an electronic tax invoice. In one embodiment, the electronic tax billing system 200 may operate in conjunction with, or be included in, an ERP solution system (not shown).

Meanwhile, according to the embodiment, the tax risk review system 100 may be included in the electronic tax calculation system 200 or the ERP solution system, unlike the system shown in FIG.

1, the tax risk review system 100 includes a business entity information DB 110, a DB building module 120, a receipt data receiving module 130, an error review module 140, a report generating module 2, the error review module 140 may include a search module 141, a detailed review item review module 140, a detailed review item review module 140, 142). According to an embodiment of the present invention, some of the above-described components may not necessarily be necessary elements necessary for implementation of the present invention, and in addition, the tax risk review system 100, Of course, may include more components. For example, the tax risk review system 100 may include other components included in the tax risk review system 100 (for example, the provider information DB 110, the DB building module 120, (Resource) of the resource management module 130, the error review module 140, the report generation module 150, the report storage module 160, and / or the URI transmission module 170) Module (not shown).

The tax risk review system 100 may include hardware resources and / or software necessary to implement the technical idea of the present invention, and may be a physical component or means a device It is not. That is, the tax risk review system 100 may mean a logical combination of hardware and / or software provided to implement the technical idea of the present invention. If necessary, May be implemented as a set of logical structures for implementing the technical idea of the present invention. In addition, the tax risk review system 100 may mean a set of configurations separately implemented for each function or role for implementing the technical idea of the present invention. For example, the provider information DB 110, the DB building module 120, the receipt data receiving module 130, the error review module 140, the report generation module 150, the report storage module 160, and / The URI transmission module 170 may be located in different physical devices or may be located in the same physical device. According to an embodiment of the present invention, the provider information DB 110, the DB construction module 120, the receipt data reception module 130, the error review module 140, the report generation module 150, the report storage module 160, And / or the URI transmission module 170 are also located in different physical devices, and detailed configurations located in different physical devices are organically coupled to each other to realize the functions performed by the respective modules It is possible.

In this specification, a module may mean a functional and structural combination of hardware for carrying out the technical idea of the present invention and software for driving the hardware. For example, the module may mean a logical unit of a predetermined code and a hardware resource for executing the predetermined code, and it does not necessarily mean a physically connected code or a kind of hardware. It can easily be deduced to a technician.

In this specification, a database (DB) may be implemented as at least one table, and may further include a separate DBMS (Database Management System) for searching, storing, and managing information stored in the DB It is possible. In addition, it can be implemented in various ways such as a linked-list, a tree, and a relational DB, and is stored in the accounting DB 110, the keyword DB 120, and / or the form DB 130 May be used to mean any data storage medium and data structure capable of storing information to be stored.

Various verification server DBs, including the below-described provider information DB 110 required for implementing the technical idea of the present invention, are constructed according to the business registration numbers for each business type for each taxation type in the following manner. The verification server at the bottom includes storing on a WEB or a PC.

○ Establishment of a verification server DB based on the notification-related unique form created by business registration number by business registration number and verifying the business registration number of the business entity of the business who wants to verify the business registration number in the verification server DB, It verifies whether or not the tax credit is deducted.

○ Classification of business name and business name on the electronic (tax) bill issued and received for each business registration number, and data classified by the business registration number is accumulated in the verification server DB.

○ Classification of the business name and business name on the credit card sales slip issued and received for each business registration number, and data classified by the business registration number is accumulated in the verification server DB.

○ Classification of business name and business name on cash receipts issued and received for each business registration number, and data classified by the business registration number are accumulated in the verification server DB.

○ Reclassify each item value of the declaration format for each business type to collect data.

This is used to provide various statistical data such as analysis of rank and ratio analysis of each report item by industry.

Meanwhile, the business entity information DB 110 may store a plurality of business entity information.

Each provider information may include the provider's operator number. In addition, each provider information may include information about the type of the provider. The type of provider may be a taxation entertainment site, a golf course or a massage parlor, a person issuing a receipt, a place for domestic private use, a substitute driver, A business entity, a religious organization, a country or a municipality, which can be used to examine credit card receipt data for purchasing tax credit errors, etc., as will be described later. In addition, each provider information may further include information such as an item (business type), a business category, etc. of the provider.

The provider information DB 110 may be constructed by the DB building module 120. [

The DB construction module 120 may obtain the issuer information included in the electronic tax bill received from the electronic tax bill system 200 input to the tax risk review system 100 or linked to the tax risk review system 100, And the trader information, thereby constructing the business entity information DB 110.

In one embodiment, the DB construction module 120 analyzes the issuer's company number, the item and the business entity described in each electronic tax bill, determines the type of business entity of the issuer placed in the electronic tax bill, Number and the business entity type of the issuer, and add the business entity information to the business entity information DB 110 by generating the business entity information corresponding to the issuer. For this purpose, predetermined rules or algorithms for determining the type of business entity may be predefined according to the item and business.

In one embodiment, the DB construction module 120 compares the pre-defined Korean Standard Industry Classification Code or the standard cost (simple expense) rate code with the result of analyzing the operator number, the item and the business category, It is possible to judge whether or not it corresponds to a place for entertainment, a golf course or a massage parlor, an issuer of a receipt duty, or a domestic private use place.

Taxable entertainment sites may include, for example, 552201 (room room), 552202 (bar), 552203 (cabaret, nightclub), 552204 (tourist restaurant), 552206 602103 (buses), 602103 (buses, town buses, airport buses, city buses), 602109 (Other - school buses) , Cable car), 602201 (taxi-general, private taxi), 921200 (movie theater), and the like.

In the meantime, the place of domestic private use may refer to a company related to domestic affairs or related to domestic affairs, such as 522101 (health food), 523341 (piano), 523349 (other musical instruments), 523541 (Golf equipment), 523951 (antique), 523996 (pet), 851209 (plastic surgeon), 924307 (mesh golf driving range), 924308 (screen golf), 930205 (skin beauty)

In addition, the state of the user can be inquired from the IRS system (for example, Home Tex) using the business number to judge whether the user is closed or not.

Meanwhile, the DB construction module 120 can determine whether the corresponding business operator is a duty-free business operator or a simple taxpayer using a business number. For example, if two numbers in the middle of a business number are 90 and 91, it can be judged as a duty-free business operator. If the middle number of the business number is 01 to 79 and the first digit of the back number is 6 or more It can be judged as a simple taxpayer.

Also, the DB construction module 120 can determine whether the corresponding provider is a country, a municipality, a religion, and other organizations by using a business number. For example, if the center number of a business number is 80, 82, or 82, it can be determined to be a country, a municipality, or other entity.

On the other hand, in the present embodiment, the DB construction module 120 analyzes the item and business of the trader described in each electronic tax invoice, determines the type of the trader of the trader interposed in the electronic tax invoice, And provider information corresponding to the trader including the trader type of the trader can be generated and added to the provider information DB 110. [

As described above, the purchase tax deduction error review system 100 according to an embodiment of the present invention has an advantage of automatically constructing the business entity information DB 110 from the electronic tax bill.

Meanwhile, the receipt data receiving module 130 may receive a plurality of credit card receipt data received by the analysis target customer using the credit card issued by the credit card company from the credit card company system 300.

Each purchase credit card receipt data may include information such as type, item, quantity, unit price, supply price, value added tax, sum of supply price and value added tax, code, business name, business operator number or resident registration number.

The error review module 140 may perform a purchase tax credit error review on the purchase credit card receipt data for each purchase credit card receipt data stored in the document DB 120. [ For this, the error review module 140 may include a search module 141 and a review review module 142, as shown in FIG.

The retrieval module 141 retrieves the provider information corresponding to the purchase credit card receipt data from the provider information DB 110 using the business entity number of the purchase credit card receipt data to be reviewed, And the detailed review item review module 142 determines that the to-be-reviewed purchased credit card receipt data is not available for each of the predefined detailed review items, based on the provider information corresponding to the review purchased purchase credit card receipt data It is possible to examine whether or not it corresponds to the detailed review item.

Meanwhile, as described above, each provider information stored in the provider information DB 110 may include information on the type of the provider. More specifically, the detailed review item may include information on the credit received from the taxable entertainment location When the purchase tax amount deduction item based on the card receipt is included, the respective business entity information stored in the business entity information DB 110 includes information indicating whether the business entity is a taxation entertainment site, The information on each provider stored in the provider information DB 110 includes information indicating whether the provider is a golf course or a massage parlor, The item to be reviewed is the purchase tax credit item by the credit card receipt received from the person who issued the receipt The provider information stored in the provider information DB 110 includes information indicating whether the corresponding provider is the issuer of the receipt, and the detailed review item includes a credit card In the case where the purchase tax deduction item based on the receipt is included, each provider information stored in the provider information DB 110 includes information indicating whether the provider corresponds to a domestic private use place, When the purchase tax deduction item based on the credit card receipt received from the driver company is included, each provider information stored in the provider information DB 110 includes information indicating whether the corresponding provider is a substitute driver, The review items include the purchase tax credit item by the credit card receipt received from the clerk The provider information stored in the provider information DB 110 includes information indicating whether the provider is a clerk or not, and if the detailed review item is a credit card receipt from a tax-exempt business operator or a simple taxpayer In the case where the purchase tax deduction item is included, each provider information stored in the provider information DB 110 includes information indicating whether the corresponding provider is a duty-free business person or a simple taxpayer, In the case of including the purchase tax credit item by the credit card receipt, each provider information stored in the provider information DB 110 includes information indicating whether the provider is a religious organization or not, In the case of including the purchase tax credit item by the credit card receipt, Each stored provider information may include information indicating whether the provider is a country or a municipality.

For example, in the case where the business entity number of the business entity on the purchase credit card receipt data to be reviewed is 314-25-64681, the search module 141 searches the business entity of the buyer's credit card receipt data The business entity information corresponding to the number 314-25-64681 can be retrieved from the business entity information DB 110. Then, the detailed review item review module 142 checks the details of the purchase credit card receipt data to be reviewed based on the provider information corresponding to the review of the purchase credit card receipt data to be reviewed, Whether the item is a tax deductible item, whether it is a credit tax credit item by a credit card receipt received from a golf course or a massage practice, whether it is a purchase tax credit item by a credit card receipt received from a receipt issuer, Whether it is a purchase tax credit item by a credit card receipt related to expenditure, whether it is a purchase tax deduction item by a credit card receipt received from a substitute driver, whether it is a purchase tax deduction item by a credit card receipt received from a clerk, Credit card received from duty-free business operator or simple taxpayer Whether it is a purchase tax credit item by the receipt, whether it is a purchase tax credit item by a credit card receipt received from a religious organization, or whether it is a purchase tax credit item by a credit card receipt received from a country or a local government .

Meanwhile, the report generation module 150 may generate a report including a review result of the purchase tax credit error for each of the credit card receipt data received by the analysis target customer.

The report generation module 150 may generate a report including an error review result according to a predefined format. The report generation module 150 may generate a report file including a digital file (for example, an image format (. Jpg), a PDF format (.pdf), a Microsoft word format (.doc, .docx), a Korean word processor format Etc.) in the form of the report 10.

3 is a diagram illustrating an example of a report generated by the report generation module 150. Referring to FIG.

3, the generated report 10 includes information 1 (for example, name, resident number, customer number, etc.) of the analysis target customer, error review results 2 to 5 for each detailed review item, . &Lt; / RTI > The report 10 may include an error review result for each detailed review item separately for each item, but the error review results for some detailed review items may be combined into one item. For example, as shown in FIG. 3, the report 10 includes credit card receipt details (2) received from taxation entertainment sites, massage shops, golf courses, credit card receipt details received from receipt issuers (3) , Credit card receipts (4) that correspond to spending or household related expenditures that are not related to the company's business, credit card receipts (5) that have been dealt with by clerks, simple taxpayers, and duty-free businesses.

Meanwhile, the report 10 may further include matters to be noted by customers or information items for each item, and may include a credit card receipt history 6, which can receive the purchase tax credit, as a separate item .

Referring again to FIG. 1, the report storage module 160 may store the generated report in a server 400 connected to a network. The server 400 may be a system interlocked with the tax risk review system 100 or a server operated by the credit card company.

The URI transmission module 170 may transmit a URI (Unified Resource Indicator) corresponding to the report stored in the server 400 to the customer terminal 500.

The URI transmission module 170 may transmit the URI of the report to the customer's terminal 500 using a Short Message Service (SMS) or a Multimedia Message Service (MMS) And may transmit a message including the URI to the customer terminal 500.

Meanwhile, the URI transmission module 170 may directly transmit the SMS or MMS message to the customer's terminal 500. However, according to an embodiment of the present invention, the URI transmission module 170 requests the credit card company system 300 May transmit the SMS or MMS message to the customer's terminal 500. [

4 is a diagram illustrating an example of a URI of a report transmitted to a customer's terminal 500 via MMS. When the URI transmission module 170 transmits a message including the URI of the report to the customer's terminal 500 using the MMS, the customer's terminal 500 receives the URI of the report 11 may be displayed.

Then, the customer can receive a report by selecting (clicking, touching, etc.) the URI 11 of the report.

5 is a view illustrating a report screen displayed on a terminal of a customer according to an embodiment of the present invention.

When the customer selects (clicks or touches) the URI 11 of the report shown in FIG. 4, the report stored in the server 400 is downloaded to the customer's terminal 500, A report 10 may be displayed on the customer's terminal 500.

Meanwhile, according to an embodiment, the tax risk review system 100 may include a processor and a memory for storing a program executed by the processor. The processor may include a single-core CPU or a multi-core CPU. The memory may include high speed random access memory and may include non-volatile memory such as one or more magnetic disk storage devices, flash memory devices, or other non-volatile solid state memory devices. Access to the memory by the processor and other components can be controlled by the memory controller. Here, when the program is executed by the processor, the program may be configured to cause the tax risk review system 100 according to the present embodiment to perform the above-described tax risk review method. For example, when the program is executed by the processor, the program provides the tax risk review system 100 with a provider information DB that stores a plurality of provider information, a step of issuing, from the credit card company system, A receipt data receiving step of receiving a plurality of credit card receipt data received by a customer to be analyzed using one credit card, a receipt data receiving step of receiving, for each of the plurality of received credit card receipt data, a purchase tax deduction error And a report generation step of generating a report including an error review step for performing review and a purchase tax deduction error review result for each of the credit card receipt data received by the analysis target customer .

As described above, the tax risk review system 100 according to the technical idea of the present invention reviews the tax / accounting risks related to the credit card receipt used and received by the customer who joined the credit card company and provides a review report, It is possible to prevent a loss due to the unfair deduction or the like from being incurred in advance. In addition, credit card companies can easily introduce services that review tax / accounting risks and provide review reports, which is effective for customers.

Meanwhile, the tax risk review method according to an embodiment of the present invention may be implemented in the form of computer-readable program instructions and stored in a computer-readable recording medium. A computer-readable recording medium includes all kinds of recording apparatuses in which data that can be read by a computer system is stored.

The program instructions recorded on the recording medium may be those specially designed and constructed for the present invention or may be those known to those skilled in the software art.

Examples of the computer-readable recording medium include magnetic media such as a hard disk, a floppy disk and a magnetic tape, optical media such as CD-ROM and DVD, a floptical disk, And hardware devices that are specially configured to store and execute program instructions such as magneto-optical media and ROM, RAM, flash memory, and the like. The above-mentioned medium may also be a transmission medium such as a light or metal wire, wave guide, etc., including a carrier wave for transmitting a signal designating a program command, a data structure and the like. The computer readable recording medium may also be distributed over a networked computer system so that computer readable code can be stored and executed in a distributed manner.

Examples of program instructions include machine language code such as those produced by a compiler, as well as devices for processing information electronically using an interpreter or the like, for example, a high-level language code that can be executed by a computer.

The hardware devices described above may be configured to operate as one or more software modules to perform the operations of the present invention, and vice versa.

It will be understood by those skilled in the art that the foregoing description of the present invention is for illustrative purposes only and that those of ordinary skill in the art can readily understand that various changes and modifications may be made without departing from the spirit or essential characteristics of the present invention. will be.

It is therefore to be understood that the above-described embodiments are illustrative in all aspects and not restrictive. For example, each component described as a single entity may be distributed and implemented, and components described as being distributed may also be implemented in a combined form.

It is intended that the present invention covers the modifications and variations of this invention provided they come within the scope of the appended claims and their equivalents. .

Claims

A business entity information DB for storing a plurality of business entity information;
A receipt data receiving module for receiving a plurality of credit card receipt data received by a customer to be analyzed using a credit card issued by the credit card company from a credit card company system;
An error review module for performing a purchase tax credit error review on the credit card receipt data for each of the plurality of received credit card receipt data; And
And a report generation module for generating a report including a review result of the purchase tax credit error for each of the credit card receipt data received by the analysis target customer.

The method according to claim 1,
The tax risk review system comprises:
A report storage module for storing the generated report in a predetermined server connected to a network; And
And a URI transmission module for transmitting a URI (Unified Resource Indicator) corresponding to the report stored in the server to the customer terminal.

The method according to claim 1,
The error review module comprises:
A retrieval module for retrieving the provider information corresponding to the credit card receipt data from the provider information DB using the business entity number of the credit card receipt data; And
And a detailed review item review module for reviewing, for each of the predefined detailed review items, whether the credit card receipt data corresponds to the detailed review item based on the provider information corresponding to the credit card receipt data, Review system.

The method of claim 3,
The detailed review items include,
Purchase tax credit items received from credit card receipts received at taxable entertainment sites, purchase tax credit items received from credit card receipts received at golf courses or massage parlors, purchase tax credit items received from credit card receipts received from receipt issuers, Purchase tax deduction items by credit card receipts related to expenditure related to company business or expenditure related to households, purchase tax deduction items by credit card receipts received from a substitute driver, purchase tax credits by credit card receipts received from a clerk , Purchase tax deduction items by credit card receipts received from duty-free businesses or simple taxpayers, purchase tax deduction items by credit card receipts received from religious organizations, or purchase tax amount by credit card receipts received from the state or local government Including at least one of the deductions, Greater Review System.

5. The method of claim 4,
When the detailed review item includes the purchase tax credit item based on the credit card receipt received at the taxation entertainment site, each provider information stored in the provider information DB includes information indicating whether the corresponding provider is a taxation entertainment site ,
If the detailed review item includes a purchase tax credit item by credit card receipt received from a golf course or a massage parlor, each provider information stored in the provider information DB may include information indicating whether the corresponding provider is a golf course or a massage parlor &Lt; / RTI &
If the detailed review item includes the purchase tax credit item based on the credit card receipt received from the issuer of the receipt, each provider information stored in the provider information DB includes information indicating whether the corresponding provider is the issuer of the receipt ,
In the case where the detailed review item includes the purchase tax credit item by the credit card receipt related to expenditure related to company business or expenditure related to the household, each provider information stored in the provider information DB indicates whether the corresponding company is a domestic private use place And information indicating whether or not the "
If the detailed review item includes the purchase tax credit item based on the credit card receipt received from the surrogate operator, each provider information stored in the provider information DB includes information indicating whether the corresponding provider is a surrogate operator ,
If the detailed review item includes the purchase tax credit item by the credit card receipt received from the tax-exempt business operator or the simple taxpayer, the respective provider information stored in the provider information DB indicates whether the corresponding business is a duty-free business operator or a simple taxpayer Information,
When the detailed review item includes a purchase tax credit item based on a credit card receipt received from a religious organization, each provider information stored in the provider information DB includes information indicating whether the provider is a religious organization,
In the case of including tax credit for purchase by credit card receipt received from a country or a local government, each provider information stored in the provider information DB includes tax risk including information indicating whether the provider is a country or a local government Review system.

The method according to claim 1,
A DB construction module for analyzing the issuer information and the trader information described in the electronic tax bill received from the electronic tax bill system inputted into the tax risk review system or interworked with the tax risk review system, A tax risk review system.

The method according to claim 6,
The DB building module includes:
Analyzing the business number of the issuer and the business category of the issuer described in the electronic tax bill to determine the business type of the issuer, generating business information corresponding to the issuer including the business number of the issuer and the business type of the issuer, To the provider information DB,
Analyzes the trader number, the item and the business of the trader described in the electronic tax invoice to determine the trader type of the trader, generates the trader information corresponding to the trader including the trader number of the trader and the trader type of the trader The tax risk review system to be added to the above-mentioned provider information DB.

The tax risk review system comprising: providing a business entity information DB storing a plurality of business entity information;
The tax risk review system comprising: a receipt data receiving step of receiving a plurality of credit card receipt data received by a customer to be analyzed using a credit card issued by the credit card company from a credit card company system;
The tax risk review system performs an error review step of performing a purchase tax deduction error review on the received credit card receipt data for each of the plurality of received credit card receipt data; And
Wherein the tax risk review system includes a report generation step of generating a report including a result of reviewing a purchase tax credit error for each credit card receipt data received by the analysis target customer.

9. The method of claim 8,
The above-mentioned tax risk review method,
Storing the generated report in a predetermined server connected to a network; And
Wherein the tax risk review system further comprises a URI transmission step of transmitting a URI corresponding to the report stored in the server to the customer terminal.

9. The method of claim 8,
The error checking step includes:
A retrieving step of retrieving the provider information corresponding to the credit card receipt data from the provider information DB by using the business entity number of the credit card receipt data; And
And a detailed review item review step for reviewing, for each of the predefined detailed review items, whether the credit card receipt data corresponds to the detailed review item based on the provider information corresponding to the credit card receipt data, Review method.

9. The method of claim 8,
The tax risk review system analyzes the issuer information and the trader information described in the electronic tax bill received from the electronic tax bill system inputted into the tax risk review system or linked to the tax risk review system, And a database construction step of building a DB.

A computer program installed in a data processing apparatus and stored in a recording medium for performing the method according to claim 8.

As a tax risk review system,
A processor; And a memory in which the program is stored,
The program, when executed by the processor, causes the tax risk review system to perform the method of claim 8.