WO2002101487A9 - Systeme de collecte et de remise - Google Patents

Systeme de collecte et de remise

Info

Publication number
WO2002101487A9
WO2002101487A9 PCT/US2002/014328 US0214328W WO02101487A9 WO 2002101487 A9 WO2002101487 A9 WO 2002101487A9 US 0214328 W US0214328 W US 0214328W WO 02101487 A9 WO02101487 A9 WO 02101487A9
Authority
WO
WIPO (PCT)
Prior art keywords
signal
amount
tax
computer
allocation
Prior art date
Application number
PCT/US2002/014328
Other languages
English (en)
Other versions
WO2002101487A3 (fr
WO2002101487A2 (fr
Inventor
Richard Agee
Carolyn M Ponder
Arthur D Starbuck
Clark L Ballentyne
Original Assignee
Richard Agee
Carolyn M Ponder
Arthur D Starbuck
Clark L Ballentyne
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Priority claimed from US10/137,045 external-priority patent/US20030097303A1/en
Priority claimed from US10/137,493 external-priority patent/US6889200B2/en
Priority claimed from US10/136,902 external-priority patent/US8433627B2/en
Priority claimed from US10/137,513 external-priority patent/US7188083B2/en
Priority to KR10-2003-7015966A priority Critical patent/KR20040006023A/ko
Priority to CA002450078A priority patent/CA2450078A1/fr
Application filed by Richard Agee, Carolyn M Ponder, Arthur D Starbuck, Clark L Ballentyne filed Critical Richard Agee
Priority to BR0210982-4A priority patent/BR0210982A/pt
Priority to JP2003504184A priority patent/JP2005507101A/ja
Priority to EP02734231A priority patent/EP1402333A2/fr
Priority to MXPA03011237A priority patent/MXPA03011237A/es
Publication of WO2002101487A2 publication Critical patent/WO2002101487A2/fr
Publication of WO2002101487A3 publication Critical patent/WO2002101487A3/fr
Publication of WO2002101487A9 publication Critical patent/WO2002101487A9/fr

Links

Classifications

    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q30/00—Commerce
    • G06Q30/06—Buying, selling or leasing transactions
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/02—Banking, e.g. interest calculation or account maintenance
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q50/00—Systems or methods specially adapted for specific business sectors, e.g. utilities or tourism
    • G06Q50/10—Services
    • G06Q50/26—Government or public services

Definitions

  • the invention relates to data processing systems and the methods of their use.
  • the invention relates to a system and method for rapid tax collection and distribution.
  • the taxing authority not only loses the accrued periodic interest known as "the float,”
  • the system includes a group of point-of-sale terminals at merchant point-of-sale facilities that receive and store tax collection
  • a bank computer at a merchant bank accesses
  • a service computer receives the tax collection information daily or at other periods of time
  • transactions on the Internet may involve a consumer in one state, a
  • states involved may have different taxing rules. For example, a state may require
  • the tax may be estimated based on the actual tax paid in the previous year.
  • the estimated income tax for the year is paid in, for example, periodic equal tax
  • the estimated tax payment system may be unfair to a merchant, such as toy retailer, who earns most of his income at the end of the year. This merchant pays equal
  • the system may be unfair to the taxing authority. For example, other merchants may earn most of their
  • FIG. 1A is a pictorial illustration of a first part of a credit-card transaction between a
  • FIG. IB is a pictorial illustration of a first part of a credit-card transaction between a single consumer and a merchant according to another embodiment of the invention.
  • FIG. 2A is a pictorial illustration of a second part of the credit-card transaction of
  • Fig. 2B is a pictorial illustration of a second part of the credit-card transaction of
  • FIG. 3 A is a pictorial illustration of a third part of the credit-card transaction of
  • FIG. 3B is a pictorial illustration of a third part of the credit-card transaction of
  • FIG. 3C is a pictorial illustration of the third part of the transaction illustrated in
  • FIG. 3 A for a plurality of merchants; [0025] Fig. 3D is a pictorial illustration of the third part of the transaction illustrated in
  • Fig. 3B for a plurality of merchants
  • FIG. 3E is a pictorial illustration of another embodiment of the third part of the
  • FIGs. 4A and 4B illustrate the processing of a credit-card transaction according to an
  • FIG. 5 A is a pictorial illustration of a cash or cash-substitute transaction between a
  • FIG. 5B is a pictorial illustration of a cash or cash-substitute transaction between a
  • FIG. 5C is a pictorial illustration of the system of Fig. 5 A with a plurality of
  • Fig. 5D is a pictorial illustration of the system of Fig. 5B with a plurality of
  • FIG. 6 is a flowchart illustrating the processing of a cash or cash-substitute
  • FIG. 7 A is a pictorial illustration of a debit or truncated check transaction between a
  • FIG. 7B is a pictorial illustration of a debit or truncated check transaction between a consumer and a merchant according to another embodiment of the invention
  • FIG. 7C is a pictorial illustration of the system of Fig. 7 A with a plurality of
  • Fig. 7D is a pictorial illustration of the system of Fig. 7B with a plurality of merchants
  • Fig. 8 is a pictorial illustration of an income tax collection system according to the
  • Fig. 9 is a flowchart illustrating the operation of one embodiment of the invention.
  • Fig. 10 is a flowchart illustrating the operation of another embodiment of an income tax collection system according to the invention.
  • Fig. 11 is a pictorial illustration of another embodiment of an income tax collection
  • a system or method according to the invention may be used for face-to-face, e-commerce, telephone or other
  • the disclosed embodiments provide a system and a method for transferring funds from numerous merchants
  • Figures 1A, 2A, 3A, 4A and 4B illustrate a credit-card transaction that may be conducted between a consumer and a merchant.
  • the processing of credit card transactions is discussed in Developer's
  • a consumer 12 may interact with a merchant 14 through an interaction means 16 such as a public and/or private, direct and/or
  • PSTN switched telephone network
  • the Internet cable, T-l, fiber optic, satellite,
  • the consumer 12 obtains a
  • the issuer bank 18 may be a bank or other card
  • the merchant 14 acquires credit-transaction capability through an acquirer bank and/or a service provider 21.
  • the merchant 14 may interact with the acquirer bank and/or service provider 21 through a gateway 30 having a gateway computer 30A.
  • the merchant 14 may interact directly with the acquirer bank and/or
  • the merchant 14 may also have an account at a merchant's bank 23 for holding and transferring funds.
  • the issuer bank 18 and the acquirer bank 21 may interact through credit card associations 25 such as Visa or
  • bank and the acquirer bank may be the same entity such as may be the case with
  • the card organization itself may function as either one or both of the issuer and acquirer, or other entity such as
  • a central financial entity 27 such as the Federal
  • Reserve Bank a state bank, or another institution such as a processor, may be either
  • the central financial entity 27 may be any financial entity or a government entity.
  • the central financial entity 27 may be any financial entity or a government entity.
  • the central financial entity computer 25 A may be one or more computers, and the
  • central financial entity may be one or more entities.
  • a plurality of taxing entities may be one or more taxing entities.
  • requiring tax collection may be individual states, local municipalities, the federal government, or other taxing entities, each having various taxing rates and/or
  • computer 29A may be capable of receiving fund transfers on behalf of the taxing
  • a credit card transaction begins with the consumer 12 presenting his or her credit card and/or information to the merchant 14
  • the merchant 14 may be required to obtain approval for the credit card transaction
  • Fig. 4A this is indicated by block 412.
  • the merchant 14 uses a computer 14A and/or other payment terminal or payment device, to forward the transaction information to a computer 21 A at its acquirer
  • the merchant 14 may transmit the information directly to the acquirer bank 21, bypassing the gateway 30.
  • a merchant 114 may forward the
  • the information may be transmitted through a
  • the merchant 14 may have a
  • the forwarded transaction information includes the transaction amount, including a portion for taxes.
  • determination may be made by the merchant's computer 14 A, 114 A, the third-party service provider computer 22A or other based on knowledge of the location of the consumer 12, location of the merchant 14, the tax laws of the various taxing entities
  • Distribution rules may be agreed upon by
  • the distribution rules may specify the distribution of taxes if the consumer 12 is in one state and the merchant 14 is in
  • the rules may also take into account the locations of billing, warehouse or
  • the location of the consumer 12 may be determined or sourced
  • the ZIP +4 code may also be obtained from the consumer's credit card billing address, an AVS (address verification service) or other.
  • merchant's computer may be used to collect back taxes owed by the merchant to one or more taxing entities.
  • the request for approval of the transaction may be transmitted to an entity that is different than the issuer bank and/or other CO.
  • the issuer bank and/or other CO may be transmitted to an entity that is different than the issuer bank and/or other CO.
  • approval process may be outsourced by the issuer bank to a third party.
  • the third party service provider computer 22A or other forwards the credit-card and transaction information to a
  • association computer 25A may be one or more
  • the issuer may be one or more entities.
  • the issuer may be one or more entities.
  • bank computer 18A and/or other CO may either approve or deny the request for
  • the gateway 30 may be bypassed, and the response may be forwarded directly from the acquirer bank computer 21A to the merchant's computer 14A.
  • bank computer is forwarded by the association's computer 125 A to the third party service provider computer 22 A (line G).
  • the third party service provider computer 22 A may then forward the response to the merchant's computer 114 A through the gateway computer 130A (lines H and I), or may bypass the gateway 130 and
  • the merchant 14 uses his computer 14A to forward, through the gateway computer 30A, the credit-card and transaction information, including the total sales amount, to the computer 21 A at its acquirer bank 21 (lines J and K).
  • gateway 30 may be bypassed in other embodiments.
  • the merchant 114 may transmit the credit-card and transaction information
  • the gateway 130 From his computer 114A to the computer 22 A at the third party service provider 22 through the gateway computer 130A (lines J and K).
  • the gateway 130 is a registered trademark of Cisco Systems, Inc.
  • the total sales amount may be different from the amount
  • the approved amount may include the sale amount plus an allowance for a gratuity.
  • the total sales amount is transmitted to the acquirer bank 21 (Fig. 2A), the third party service provider 22 (Fig. 2B) or other.
  • issuer bank 18 (line M). Again, a separate entity may be used to perform this function of the issuer bank 18. The issuer bank computer 18A may then return a
  • transaction confirmation code such as confirmation, approval or authorization or
  • the acquirer bank 21 and the gateway 30 (lines N, O, P and
  • the merchant's computer 14A may calculate the sales tax owed to each taxing entity 29 and append that calculation to a database (not shown) within the merchant's computer 14A or other, as well as appending an accounting of the credit card proceeds to be collected (block 414 of Fig. 4A).
  • the tax calculation database or service may be located on a separate computer, such as one
  • the merchant's computer 14A may periodically transmit information relating to all credit-card transactions during a period to the computer 21 A at its acquirer bank 21 for collection of funds.
  • the computer 21 A at its acquirer bank 21 for collection of funds.
  • the merchant's computer 14 A may determine, through either an internal
  • This operation may be performed
  • the merchant's computer may transmit the required information ultimately to the computer 21 A at part of a conventional batching operation, or done separately.
  • the merchant's computer may transmit the required information ultimately to the computer 21 A at part of a conventional batching operation, or done separately.
  • Fig. 3A block 418 in Fig. 4A). For example, at the end of a day, shift, period or
  • the merchant's computer 14A may transmit the individual or cumulative
  • the gateway 30 may be bypassed.
  • the information includes
  • the information may include the portion of those
  • the information may also include the portion of funds accounting for income tax due to the taxing entity bank 29.
  • portion may be estimated by the merchant's computer 14A, for example, by one of
  • the merchant's computer 14A may calculate the income tax due based on a ratio of tax to revenue from a previous year.
  • the acquirer bank's computer 21A then forwards a debit request, such as a
  • association 25 and/or other COs (line U in Fig. 3 A, block 420 in Fig. 4A).
  • the association's computer 25 A may then forward the debit request to the issuer bank's computer 18A (line W in Fig. 3 A, block 422 in Fig. 4B), which responds
  • Tax-related data may be tagged, such as
  • the various other illustrated computers may be a group of computers disposed in
  • the information from the merchants' computer 14A may only include
  • computer 27 A may determine the required distributions to the various components
  • an external service entity may perform the determination of the distributions and may pass that
  • the central financial entity's computer 27 A may then distribute the tax amounts to
  • the central financial entity's computer 27 A may transmit
  • the taxing entity banks 29 may also include merchant tax reporting information.
  • the central financial entity's computer 27 A then transmits the balance of the credit
  • the credit-card association's computer 25A may subtract a fee for its services from the credit file.
  • the charge may be a percentage of the funds processed by the association 25 and/or other card organization, or a transaction fee or other.
  • the present invention may offer the additional advantage of lowering the cost
  • the merchant 14 may be responsible to the merchant 14 of conducting credit card transactions. Since the tax portion of the fund transfer, including the income tax portion, may be removed prior to receipt of the funds by the association and/or other card organization 25, the merchant 14
  • the funds may include tax amount as done today, thereby
  • the acquiring bank's computer 21 A may then
  • other entities may be used as a distribution point for the taxing entities 29.
  • the computers 25 A at various credit associations, third party service providers and/or other CO 25 may serve as the distributing entities.
  • each acquirer bank 21 or issuer bank 18 may be used as the distributing entities.
  • debit request may be transmitted from a computer 218A at the issuer bank 218 to a
  • the acquirer bank after possibly deducting a service fee, forwards the funds to a computer 227A at a central
  • central financial entity computer 227A may use the tax distribution information to
  • this phase is illustrated in Fig. 3B.
  • the merchant's computer 114A at a
  • gateway computer 130A which may be bypassed
  • the third-party service provider computer 22 A may
  • the tax service provider computer 26A forwards the information to a computer 26A at a tax service provider 26 (line T) for determination of the allocation of the tax funds to the appropriate taxing entities.
  • the tax service provider computer 26A then returns the information, including tax distribution information, to the third-party service provider computer 22A (line U).
  • the tax allocation may have been determined on a
  • the information may be transmitted directly from the merchant's computer 114A to the tax service provider computer 26 A, bypassing either one or both of the gateway computer 130 A and the
  • the third-party service provider computer 22 A In further embodiments, the third-party
  • the service provider 22 and the tax service provider 26 may be a single entity, and the
  • third-party service provider computer 22A and the tax service provider computer 26A may be a single unit.
  • the third-party service provider computer 22A then
  • a debit request such as a settlement request or other
  • the associations 125 may transmit the
  • the central financial entity 127 may
  • FIGs. 1A, 2A and 3A illustrate a single transaction involving
  • a system according to the invention may be implemented with a plurality of merchants.
  • Fig. 3C illustrates the portion of the transaction illustrated in Fig. 3 A, but with a plurality of merchants
  • a single central financial entity 327 such as the Federal Reserve Bank or a small group of entities such as issuers, acquirers or other qualified banks or
  • Figs. IB, 2B and 3B may also be
  • FIG. 3D illustrates the portion of the transaction illustrated in Fig. 3B, but with a plurality of merchants 364, a plurality
  • a single central financial entity 377 may be used to distribute taxes to a plurality of taxing entity banks or financial
  • the tax proceeds are distributed to the taxing entities' banks 29 or financial account entities in a centralized manner from numerous merchants and including a plurality of acquirer banks, issuer banks and merchant's banks. Accordingly, the taxing entities banks
  • tax funds may not be transmitted to each individual merchant 14 bank or financial account entity; rather, they may be directed to the
  • Figs. 5 A and 6 illustrate the distribution of taxes according to another embodiment
  • Figs. 5 A and 6 relate to the distribution of taxes when the transaction involves either cash or cash-substitutes. As noted above, cash-
  • substitutes may include check cards, smart cards, debit cards, electronic wallets
  • substitutes may also be conducted through interaction means 36.
  • a consumer 32 presents cash or cash substitute to a merchant 34 to complete a transaction (line AA in Fig. 5A, block 610
  • the transaction information may be supplied to a merchant's computer
  • the merchant's computer 34 A may forward cash transaction information to a computer 43A at a merchant's bank 43 or other (line AB in Fig.
  • the information may include the tax amounts due to each of a plurality of
  • taxing entity banks 49 or financial account entities as calculated by the merchant's computer 34 A or certified service provider, or other.
  • the merchant's computer 34 A or certified service provider or other.
  • the information includes the tax amount due on the merchant's income
  • the central financial entity computer 47 A or a service provider, for
  • example may calculate the individual or cumulative transactions distribution of the
  • the merchant's computer 34A may forward the information
  • a merchant 134 may use a computer 134 A to transmit the transaction information to a computer 44 A at a third-party
  • 44A may forward the information to a computer 46A at a tax service provider 46
  • the tax service provider computer 46A may then return the information, including the tax allocation information, to the third-party service provider computer 44A (line AD) for transmission to a
  • the merchant's computer 134A may transmit the information to the third-party
  • the merchant's computer 134A may bypass the third-party service provider and transmit the information directly to the tax service provider computer
  • service provider 46 may be a single entity, and the third party service provider
  • the computer 44 A and the tax service provider computer 46 A may be a single unit.
  • entity's computer 47 A provides the information and funds for distribution to the
  • the distribution may be
  • central financial entity 47 may be any institution or entity qualified and capable of serving as a conduit for the transfer of funds to the various taxing entities 49 bank or financial account entity.
  • FIGs. 5 A and 6 illustrate a single transaction involving a
  • Fig. 5C illustrates each of the merchants 534
  • FIG. 5C further illustrates the system with a
  • a single central financial entity 547 may be used to distribute taxes from the
  • Fig. 5B may also be implemented with a
  • FIG. 5D illustrates a system according to the invention with a plurality of merchants 584, each having a computer such as computer 584A.
  • Fig. 5D illustrates a system according to the invention with a plurality of merchants 584, each having a computer such as computer 584A.
  • FIG. 5D illustrates each of the merchants 584 transacting with consumers 582.
  • Fig. 5D further illustrates the system with a plurality of third party service providers 544,
  • 597 may be used to distribute taxes from the plurality of merchants 584 to the plurality of taxing entity banks 599 or financial account entities, each having a computer such as computer 599A.
  • FIG. 7A illustrates yet another embodiment of the invention.
  • consumer 52 interacts with a merchant 54 to perform a transaction wherein the
  • consumer 52 pays the merchant 54 by a debit card, a check card, a truncated check
  • EBT electronic benefit transfer
  • a computer 54 A transmits transaction information, through a computer 60 A at a
  • the gateway 60 to a computer 61 A at a debit clearinghouse 61 (lines AH and AL).
  • the debit clearinghouse may be an entity such as an automated clearing house (ACH).
  • the gateway 60 may be bypassed.
  • a merchant 154 may use a computer
  • a gateway computer 160A to transmit the transaction information, through a gateway computer 160A, to
  • a computer 62A at a third-party service provider 62 (lines AH and Al in Fig. 7B).
  • the gateway 160 may be bypassed in other embodiments.
  • the third-party service provider computer 62A may forward the information to a
  • the tax service provider computer 64A then returns the information, including the tax allocation information, to the third party service provider computer 62A (line AK in Fig. 7B), which forwards the
  • the merchant's computer 154 A may bypass the third-party service provider 62 and transmit the information directly to the tax service provider computer 64 A.
  • tax service provider 64 may be a single entity, and the third party service provider
  • the computer 62A and the tax service provider computer 64A may be a single unit.
  • check cards such as check cards, an acquirer computer and/or other third party service computer
  • information includes data relating to the distribution of any tax on the transaction.
  • the data relating to income tax due by the merchant as a result of the transaction may be appended to the transaction information.
  • the computer 58A at the consumer's bank 58 may then transfer funds to the computer 61 A at the debit clearinghouse 61 (line AN).
  • clearinghouse computer 61 A may then transmit an approval signal to the computer 54 A of the merchant 54 through the gateway computer 60 A, via lines AP and AQ,
  • the gateway 60 may be bypassed.
  • the third-party service provider computer 62A may transfer the funds to the third-party service provider computer 62A (line AO in Fig. 7B).
  • the third-party service provider computer 62 A may transmit an approval
  • the third-party service provider computer 62 A may transmit
  • central financial entity 167 and transmit the tax portion directly to the various taxing entity banks or financial account entities.
  • the debit clearinghouse computer 161 A may forward the
  • the functions of the debit clearinghouse 161 and the central financial entity 167 may be performed by a single
  • the clearinghouse computer 61 A may, either concurrently or subsequently, transfer the tax portion, along with distribution data, to a computer 67A at a central financial entity 67 (line AS) for distribution to
  • the functions of the clearinghouse 61 and the central financial entity 67 may be performed by a single entity.
  • the clearinghouse 61 may be performed by a single entity.
  • the total amount of the transaction, including the tax portion may be transferred at line AR to the merchant's bank's computer 63A.
  • the merchant's bank's computer 63A may then transfer the tax portion, along with the
  • the merchant's bank's computer 63A may accumulate
  • the merchant's bank's computer may perform such a transfer periodically, such as on a daily, weekly and/or other basis.
  • the computer 58 A at the consumer's bank may only be used.
  • the consumer's bank's computer 58A may transfer the tax portion with distribution information to the computer 67A at the
  • central financial entity 67 The central financial entity 67.
  • FIG. 7A illustrates a system with a single transaction
  • a system according to the invention may be implemented with a plurality of merchants 754, each having a computer such as computer 754 A.
  • merchants 754 may transact with one or more of consumers 752, each of the
  • each of the consumer's banks 758 having a computer such as computer 758 A.
  • Each of the merchants 754 may communicate with a computer 761 A at a debit clearinghouse 761 via a computer 760A at a gateway 760 for transaction clearing
  • party service provider computer may be used to distribute taxes to a
  • Fig. 7B may also be implemented with a
  • FIG. 7D illustrates a system according to the invention with
  • a plurality of merchants 704 each having a computer such as computer 704 A.
  • FIG. 7D illustrates each of the merchants 704 transacting with consumers 702, each of the consumers 702 being associated with one of a plurality of consumer's banks 708, each of the consumer's banks 708 having a computer such as computer 708 A.
  • Fig. 7D further illustrates the system with a gateway 710, plurality of third party service providers 712, each having a computer such as computer 712A, and a plurality of debit clearing houses 711.
  • a single central financial entity 717 may be used to distribute taxes from the plurality of merchants 704 to the plurality of taxing
  • Another embodiment of the present invention provides a system and method for point-of-sale tax collection that can be used for rapid collection of income taxes
  • Fig. 8 illustrates an arrangement by which a plurality of taxing entities 89
  • a consumer 72 may collect taxes from a merchant 74 earning income through sales to consumers 72.
  • a consumer 72 interacts with a merchant 74 having a point-of-sale
  • POS terminal 74A through, for example, a salesperson.
  • the consumer 72 and the merchant 74 may also occur through an interaction means
  • PSTN public switched telephone network
  • a PSTN public switched telephone network
  • the merchant's POS terminal 74A is adapted to communicate with a computer 83A
  • the computer 83A at the merchant's bank 83 may maintain one
  • the computer 83A at the merchant's bank 83 is adapted to communicate with computers 89 A at a plurality of taxing entity banks 89.
  • the taxing entity banks 89 may be associated with various taxing entities including, for
  • FIG. 9 illustrates one embodiment of an operation according to the invention for
  • the merchant's computer or POS terminal 74A completes a POS sale
  • the merchant's POS terminal 74A determines whether the just-completed sale was the last sale for a pre-determined period.
  • the period may comprise a predetermined
  • length of time such as a business day, a business week, or other appropriate period.
  • the determination at block 912 may be made by the POS terminal 74A based on,
  • the merchant's POS terminal 74A connects to the merchant's bank's
  • the merchant's POS terminal 74A and the merchant's bank's computer 83A may be performed through a variety of means, including the Internet or a telephone connection.
  • the information transmitted to the merchant's bank's computer 83A is not limited to the Internet or a telephone connection.
  • the tax amounts for the various taxing entities may be calculated as, for example, a pro rata portion of the previous year's taxes.
  • 74 A may account for irregular periods resulting from, for example, holidays or
  • the information may be double that for a regular day.
  • the information may only be double that for a regular day.
  • the information may only be double that for a regular day.
  • the information may only be double that for a regular day.
  • the merchant's bank's computer 83 A connects to one taxing entity
  • the merchant's bank's computer 83A transfers the tax funds to the taxing entity bank's
  • the merchant's bank's computer 83A determines whether additional taxing entity banks 89 remain to whom funds must be transferred for the present period. If additional taxing entity banks 89 remain, the process returns to block 916 and
  • Fig. 10 illustrates a second embodiment of a rapid tax collection system according
  • a POS sale is conducted and completed between a consumer 72 and a merchant 74 having a POS terminal 74 A.
  • the POS sale may be conducted through may modes including the Internet,
  • PSTN PSTN
  • face-to-face PSTN
  • the income tax resulting from the particular sale is calculated after each sale.
  • POS terminal 74A calculates an estimate of the income and the resulting income tax from the sale. This calculation may be made according to several methods. For example,
  • the factor may take into account all other expenses which the merchant 74 must incur, including, for
  • a ratio of income to sales revenue from the previous year may be used to determine the estimated income from the sale.
  • the merchant's POS terminal 74A updates the total income taxes for
  • the merchant's POS terminal 74A determines whether the just-reacted taxing entity.
  • the taxing entities may include the federal government, one or more state governments, and one or more local governments.
  • this determination may be made either by the POS terminal 74 A according to an internal clock or though input from a salesperson.
  • the merchant's POS terminal 74A connects to the merchant's bank's computer 83A and transmits the recorded tax information.
  • the merchant's POS terminal 74A and the merchant's bank's computer 83 A may be
  • the information transmitted to the merchant's bank's computer 83A includes the amount of income tax to be paid to the various taxing entities as well as identification of the corresponding taxing entity banks 89.
  • the tax amount is the
  • the merchant's bank's computer 83A connects to one taxing entity bank's computer 89A. Again, this connection may be performed through a variety of means including the Internet or a telephone connection.
  • this connection may be performed through a variety of means including the Internet or a telephone connection.
  • the merchant's bank's computer 83 A determines whether additional taxing entity banks 89 remain to whom funds must be transferred. If additional taxing entity
  • a central financial entity 107 having
  • a computer 107 A may be used to distribute taxes from a plurality of merchants 94 to a plurality of taxing entities 109.
  • consumers 92 conduct transactions with a plurality of merchants 94, each having a POS terminal 94A.
  • Each POS terminal 94A periodically transmits tax-related data to a computer 103A
  • the POS terminals 94 A may directly transmit the tax-
  • the funds may either be a priori deposited with the central financial entity or be concurrently transferred.

Abstract

L'invention concerne les modes de réalisation préférés d'un système de collecte et de remise rapides de taxes. Les modes de l'invention concernent un système et un procédé de collecte et de remise de taxes au point de vente sur une base fréquente et régulière, par exemple, sur une base quotidienne ou hebdomadaire, ou selon d'autres intervalles de temps périodiques, pouvant être utilisés dans des transactions en vis-à-vis, des transactions téléphoniques ou de commerce électronique, entre autres. Ces système et procédé permettent de transférer efficacement des fonds entre plusieurs commerçants et plusieurs administrations fiscales, chaque commerçant cherchant à transférer des fonds à plusieurs autorités fiscales et chaque autorité fiscale cherchant à recevoir des fonds de plusieurs commerçants. Selon d'autres modes de réalisation de l'invention, une caractéristique de distribution centralisée permet aux commerçants et aux administration fiscales de communiquer avec une seule entité, ou autre, pendant le transfert de fonds. Ainsi, l'invention assure la collecte et la remise efficaces des taxes sans surcroît d'obligations pour les commerçants individuels ou les autorités fiscales individuelles.
PCT/US2002/014328 2001-06-07 2002-05-06 Systeme de collecte et de remise WO2002101487A2 (fr)

Priority Applications (6)

Application Number Priority Date Filing Date Title
MXPA03011237A MXPA03011237A (es) 2001-06-07 2002-05-06 Sistema de recoleccion y remesas.
EP02734231A EP1402333A2 (fr) 2001-06-07 2002-05-06 Systeme de collecte et de remise
JP2003504184A JP2005507101A (ja) 2001-06-07 2002-05-06 集金及び送金システム
BR0210982-4A BR0210982A (pt) 2001-06-07 2002-05-06 Sistema de arrecadação e remessa
CA002450078A CA2450078A1 (fr) 2001-06-07 2002-05-06 Systeme de collecte et de remise
KR10-2003-7015966A KR20040006023A (ko) 2001-06-07 2002-05-06 징수 및 송금 시스템

Applications Claiming Priority (12)

Application Number Priority Date Filing Date Title
US29719401P 2001-06-07 2001-06-07
US60/297,194 2001-06-07
US30602901P 2001-07-16 2001-07-16
US60/306,029 2001-07-16
US10/137,045 US20030097303A1 (en) 2001-06-07 2002-04-30 Rapid tax collection system and method-cash and cash-substitute transactions
US10/137,045 2002-04-30
US10/137,513 US7188083B2 (en) 2001-06-07 2002-04-30 System for and method of rapid collection of income taxes
US10/136,902 US8433627B2 (en) 2001-06-07 2002-04-30 Rapid tax collection system and method
US10/137,493 US6889200B2 (en) 2001-06-07 2002-04-30 Rapid tax collection system and method for debit-type transactions
US10/137,513 2002-04-30
US10/137,493 2002-04-30
US10/136,902 2002-04-30

Publications (3)

Publication Number Publication Date
WO2002101487A2 WO2002101487A2 (fr) 2002-12-19
WO2002101487A3 WO2002101487A3 (fr) 2003-04-10
WO2002101487A9 true WO2002101487A9 (fr) 2004-02-26

Family

ID=27558201

Family Applications (1)

Application Number Title Priority Date Filing Date
PCT/US2002/014328 WO2002101487A2 (fr) 2001-06-07 2002-05-06 Systeme de collecte et de remise

Country Status (8)

Country Link
EP (1) EP1402333A2 (fr)
JP (1) JP2005507101A (fr)
KR (1) KR20040006023A (fr)
CN (1) CN1514980A (fr)
BR (1) BR0210982A (fr)
CA (1) CA2450078A1 (fr)
MX (1) MXPA03011237A (fr)
WO (1) WO2002101487A2 (fr)

Families Citing this family (1)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
US20100023433A1 (en) * 2009-07-24 2010-01-28 Hombek Ryszard Apparatus and method for tax collection

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US5420405A (en) * 1993-02-26 1995-05-30 Chasek; Norman E. Secure, automated transaction system that supports an electronic currency operating in mixed debit & credit modes
US5644724A (en) * 1994-09-28 1997-07-01 Cretzler; Donald J. Point-of-sale tax collection system and method of using same
US5850217A (en) * 1995-02-16 1998-12-15 Cole; Steven D. Electronic funds transfer authorization system for generating a graphical receipt
US5774872A (en) * 1995-03-31 1998-06-30 Richard Golden Automated taxable transaction reporting/collection system
US5799283A (en) * 1995-05-10 1998-08-25 Francisco; Paul A. Point of sale governmental sales and use tax reporting and receipt system
US5937396A (en) * 1996-12-04 1999-08-10 Konya; Arpad System for ATM/ATM transfers
WO1998041956A1 (fr) * 1997-03-20 1998-09-24 Schlumberger Technologies, Inc. Systeme et procede de taxation de transactions au moyen de dispositifs de donnees protegees stockees
US6014636A (en) * 1997-05-06 2000-01-11 Lucent Technologies Inc. Point of sale method and system
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US6360208B1 (en) * 1999-02-04 2002-03-19 Intermec Ip Corp. Method and apparatus for automatic tax verification
US6298333B1 (en) * 2000-02-08 2001-10-02 Transport International Pool, Inc. Use tax optimization process and system

Also Published As

Publication number Publication date
KR20040006023A (ko) 2004-01-16
WO2002101487A3 (fr) 2003-04-10
JP2005507101A (ja) 2005-03-10
CN1514980A (zh) 2004-07-21
WO2002101487A2 (fr) 2002-12-19
MXPA03011237A (es) 2004-03-24
EP1402333A2 (fr) 2004-03-31
CA2450078A1 (fr) 2002-12-19
BR0210982A (pt) 2004-08-24

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