WO2019134231A1 - Method and device for managing summarized tax declaration, terminal device, and storage medium - Google Patents

Abstract

Provided are a method and device for managing summarized tax declaration, a terminal device, and a storage medium. The method comprises: acquiring original shared tax amount payable calculation tables uploaded by at least two summarized mechanisms, wherein the original shared tax amount payable calculation table includes the income of the mechanism corresponding to at least one taxable item to calculate the distribution ratio; on the basis of the at least one taxable item, summarizing the at least two original shared tax amount payable calculation tables to obtain a summarized tax amount payable calculation table; on the basis of the summarized tax amount payable calculation table, determining the shared ratio and the shared tax amount of each summarized mechanism to form a target shared tax amount payable calculation table; sending the target shared tax amount payable calculation table to the summarized mechanism corresponding to mechanism ID respectively to enable the summarized mechanism to generate a mechanism tax-paying declaration table based on the target shared tax amount payable calculation table. According to the method, data collection by the tax staff is not needed, the automation degree is high; the manual error is reduced, and the processing efficiency and accuracy are improved effectively.

Description

Summary tax return management method, device, terminal device and storage medium

This patent application is based on the Chinese invention patent application filed on January 8, 2018, with the application number 201810014171.8, entitled "Summary tax return management methods, devices, equipment and storage media", and requires priority.

Technical field

The present application relates to the field of electronic tax processing technology, and in particular, to a method, device, terminal device and storage medium for collecting tax return management.

Background technique

The business tax of the enterprise is paid by the local tax bureau, and after the business tax is changed to value-added tax (hereinafter referred to as the camp reform), the business tax originally paid by some enterprises needs to be changed to pay the value-added tax. According to the regulations of the tax bureau, the head office shall summarize and calculate the VAT taxable amount within the scope of the VAT service provided by the head office and its affiliated branches, offsetting the payment of the VAT service provided by the branch (including prepayment and After checking the VAT amount, report the tax payment to the competent tax authority. For branch enterprises, it is necessary to report the tax returns to the head office according to the regulations of the local tax bureau, according to the monthly or quarterly periods. The head office sums up the tax returns submitted by the branches, and generates a summary return form. The competent tax authority carries out tax returns.

After the reform of the camp, most of the financial institutions such as insurance, banks and securities use the model of summary tax returns for tax declaration. Taking insurance institutions as an example, there are sub-institutions such as pension insurance, property insurance and life insurance under the insurance general institution. In the process of tax declaration, the insurance institutions and their sub-institutions such as pension insurance, property insurance and life insurance are summarized. Tax return. In the current summary tax return process, the tax commissioner manually produces the EXCEL form for manual declaration. Since there are many organizations involved in the summary tax payment and there are many data sources, there is a complicated calculation process of aggregation and redistribution, which requires more time for tax personnel. Operations such as data collection, calculation, and accounting are costly and labor intensive and inefficient.

Summary of the invention

The present application provides a method, a device, a terminal device and a storage medium for collecting tax returns, so as to solve the problem of high labor and time cost and low efficiency in the current manual tax return.

In a first aspect, the present application provides a method for managing tax return management, including:

Obtaining at least two original assessed payable amount calculation tables uploaded by the summary institution, where the original assessed payable amount calculation table includes income corresponding to at least one taxable item for calculating the distribution ratio;

And at least two of the original assessed taxable amount calculation tables are summarized based on at least one of the taxable items, and a summary taxable amount calculation table is obtained;

Determining the apportionment rate and the apportionment tax amount of each of the aggregated institutions based on the summary taxable income calculation table to form a target assessment taxable amount calculation table;

And sending the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates an institutional tax return based on the target distribution taxable amount calculation table.

In a second aspect, the present application provides a summary tax return management apparatus, including:

The original assessed taxables obtaining module is configured to obtain at least two original assessed taxable amount calculation tables uploaded by the summary institution, wherein the original assessed taxable amount calculation table includes an institution corresponding to at least one taxable item for calculation The proportion of income;

a summary taxable amount obtaining module, configured to summarize at least two of the original assessed taxable amount calculation tables based on at least one of the taxable items, and obtain a summary taxable amount calculation table;

a target assessment taxables obtaining module, configured to determine a proportion of each of the aggregated institutions and an apportioned tax amount based on the summary taxable amount calculation table to form a target assessment taxable amount calculation table;

a target assessment taxable table sending module, configured to separately send the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution allocates taxable amount based on the target Calculate the table generation agency tax return.

In a third aspect, the present application provides a terminal device including a memory, a processor, and computer readable instructions stored in the memory and executable on the processor, the processor implementing the computer readable instructions The following steps:

Obtaining at least two original assessed payable amount calculation tables uploaded by the summary institution, where the original assessed payable amount calculation table includes income corresponding to at least one taxable item for calculating the distribution ratio;

And at least two of the original assessed taxable amount calculation tables are summarized based on at least one of the taxable items, and a summary taxable amount calculation table is obtained;

Determining the apportionment rate and the apportionment tax amount of each of the aggregated institutions based on the summary taxable income calculation table to form a target assessment taxable amount calculation table;

And sending the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates an institutional tax return based on the target distribution taxable amount calculation table.

In a fourth aspect, the present application provides a computer readable storage medium storing computer readable instructions that, when executed by a processor, implement the following steps:

Obtaining at least two original assessed payable amount calculation tables uploaded by the summary institution, where the original assessed payable amount calculation table includes income corresponding to at least one taxable item for calculating the distribution ratio;

And at least two of the original assessed taxable amount calculation tables are summarized based on at least one of the taxable items, and a summary taxable amount calculation table is obtained;

Determining the apportionment rate and the apportionment tax amount of each of the aggregated institutions based on the summary taxable income calculation table to form a target assessment taxable amount calculation table;

And sending the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates an institutional tax return based on the target distribution taxable amount calculation table.

The method, device, terminal device and storage medium for collecting the tax return report provided by the present application, when obtaining the original taxable amount calculation table of at least two aggregated institutions, are summarized and calculated by calculating the original assessed tax amount calculation table, Determining the proportion of each of the aggregated institutions and the amount of the assessed tax, thereby forming a target assessment taxable amount calculation form to be sent to the aggregated institution, so that the aggregated institution can tax the taxable amount calculation table based on the target Declaration form. The summary tax return management method, device, terminal equipment and storage medium do not require tax personnel to spend a lot of time on data collection and processing when collecting tax return processing, and the degree of automation is high, which can reduce human error and effectively improve processing efficiency and Accuracy.

DRAWINGS

In order to more clearly illustrate the technical solutions of the present application, the drawings to be used in the description of the present application will be briefly described below. It is obvious that the drawings in the following description are only some embodiments of the present application. For ordinary technicians, other drawings can be obtained based on these drawings without paying for creative labor.

1 is a flow chart showing a method of collecting tax return management in the first embodiment.

FIG. 2 is a specific flow chart of step S10 of FIG. 1.

FIG. 3 is a specific flowchart of step S30 in FIG. 1.

Figure 4 is a specific flow chart of step S33 of Figure 3.

Fig. 5 is another flow chart of the summary tax return management method in the first embodiment.

Fig. 6 is a view showing a summary of the tax return management apparatus in the second embodiment.

Figure 7 is a schematic diagram of a terminal device in Embodiment 4.

Detailed ways

The technical solutions in the present application will be clearly and completely described in the following with reference to the drawings in the present application. It is obvious that the described embodiments are a part of the embodiments of the present application, and not all of the embodiments. All other embodiments obtained by a person of ordinary skill in the art based on the embodiments of the present application without departing from the inventive scope are the scope of the present application.

Example 1

Fig. 1 is a flow chart showing a method of collecting tax return management in the present embodiment. The summary tax return management method is applied to financial institutions such as insurance, banks, and securities, or other institutions that need to collect taxation, and is specifically applied to the financial tax return management system of financial institutions or other institutions for summary tax returns. The summary tax return management system includes a server and a client. A client is a terminal that interacts with a user, including but not limited to a computer. The server interacts with the client for data processing, and the processing of the summary tax return management method is mainly performed by the server. As shown in FIG. 1, the summary tax return management method includes the following steps:

S10: Obtain a calculation form of the original assessed tax amount uploaded by at least two aggregated institutions, and the original assessed taxable amount calculation table includes income used by the institution corresponding to at least one taxable item to calculate the distribution ratio.

Since the summary tax return needs to summarize the VAT taxable amount of the head office and its affiliates, the aggregated organization includes the head office and at least one branch. The organization ID is an identifier for identifying different aggregated organizations, and the identifier may be a name or a number as long as it can achieve the purpose of uniquely identifying different aggregated institutions. The original assessed taxable amount calculation table is a taxable amount calculation form formed by the summary organization based on its own financial situation. Since the original assessed taxable amount calculation table is not aggregated with other aggregated institutions, there may be other parts that need to be deducted. Therefore, the original assessment of the taxable amount of the at least two aggregated institutions should be summarized. A taxable item is a project that is subject to VAT, and the taxable item is determined in accordance with the VAT law and other relevant regulations. The income used by the organization to calculate the distribution ratio refers to the income that the aggregated organization corresponding to the organization ID needs to aggregate and allocate in each taxable item.

According to the tax law and related regulations, the contents of VAT taxation include general goods, taxable services and taxable services. Among them, general goods refer to goods sold. Taxable services refer to processing, repair and repair services. Taxable services refer to land transport services, water transport services, air transport services, pipeline transport services, postal general services, postal special services, postal services, research and development and technical services, information technology services, cultural and creative services, and logistics support services. , tangible movable property leasing services, forensic consulting services and radio and television services. After the reform of the camp, the tax law and related regulations stipulate that 40 items, such as nursery schools, kindergartens, nursery and kindergarten services, and pension services provided by the old-age care institutions, are exempt from VAT, which is a tax-free service. In order to match the VAT, the original assessed taxable amount calculation table should also be divided into taxable items such as general goods items, taxable labor items and taxable service items, due to the tax rate of general goods items and taxable labor items. The calculation process of tax amount is the same. For the convenience of processing, the two are combined into general goods and labor items. In summary, the taxable items of the original assessed taxable amount calculation table uploaded in this embodiment include general goods and labor items, taxable service items and tax-free service items.

Table 1 shows an example of the original assessment taxable amount calculation table in the embodiment, the original assessment taxable amount calculation table includes the institution name, taxable items, serial number, tax rate, output tax amount, and sales income (excluding tax) ), sales income (including tax), income used to calculate the distribution ratio, summary VAT amount, distribution ratio and tax sharing amount. Among them, the tax rate, the output tax, the sales income (excluding tax), the sales income (including tax), the income used to calculate the distribution ratio, the sum of the VAT amount, the distribution ratio and the assessed tax amount are respectively A and B. , C, D, E, F, G, and H, C=B/A and D=B+C represent the calculation formulas of C and D, respectively. The name of the organization is the name of the organization to be aggregated. When the institutional tax administrator uses the institutional user ID to log in to the tax return management system, the name of the institution can be automatically entered through the system when generating the original assessment of the taxable amount. As mentioned above, taxable items include general goods and services, taxable services and tax-free services. According to the current tax law and related regulations, the current VAT rate is 17%, 6% and 3%, which can be adjusted according to the latest regulations. Since the same aggregated organization can be internally audited by the institutional tax collector, when the consolidated tax return is filed, the internal data of the organization can be aggregated and then uploaded, so as to be calculated based on the process of determining the assessed tax amount of different aggregated institutions based on the organization. The process is simpler and more convenient.

Table 1 Original assessment of taxable amount

In this embodiment, the original assessed taxable amount calculation table includes three taxable items: general goods and labor items, taxable service items, and tax-free service items. When the original assessment taxable amount calculation table is uploaded by the aggregation organization, the tax rate and the income of the corresponding organization used to calculate the distribution ratio shall be separately uploaded for summary distribution processing. Understandably, the data on the output tax, sales income (excluding tax) and sales income (including tax) are the contents of the institutional tax return produced by the aggregation organization in the later period, but not included in the summary distribution. Process the content you need. The summary VAT amount, the distribution ratio, and the assessed tax amount are the result information after the summary allocation, and there is no specific value before the summary allocation. Correspondingly, in the general goods and labor items, the income used by the institution to calculate the distribution ratio is specifically the income used to calculate the proportion of general goods and labor distribution; in the taxable service items, the income of the organization used to calculate the distribution ratio is specific. The income used to calculate the proportion of taxable service allocation; in the tax-exempt service item, the income that the organization uses to calculate the distribution ratio is specifically the income used to calculate the proportion of tax-free service allocation.

For each taxable item, it may apply different tax rates, so the income obtained by the calculation for calculating the distribution ratio is not the same, but in the process of summarizing the tax return, the summary processing of the same taxable item does not need to be distinguished. Tax rate, therefore, it is necessary to aggregate the incomes used to calculate the distribution ratio corresponding to different tax rates of the same taxable item in advance, that is, the sum of the income for calculating the distribution ratio corresponding to the different tax rates of the same taxable item is corresponding to the taxable item. The income used to calculate the distribution ratio. As shown in Table 1, in the general goods and services items, the income for calculating the distribution ratio in the first and second lines with the tax rates of 17% and 3% respectively is combined into the third line for calculating the distribution ratio. Revenue is used as the income from the distribution of the proportion of the general goods and services that are ultimately uploaded.

As shown in Table 1, the taxable items such as general goods and labor services, taxable service items and tax-free services are required to separately upload their corresponding income for calculating the distribution ratio, and the income used to calculate the distribution ratio is the response. The sales income of the tax item (excluding tax), and the sales income (excluding tax) is the quotient of the output tax and tax rate. The formula for calculating the output tax is mainly based on the VAT law and related regulations, and will be required to pay the sum of all subjects or subjects of the corresponding taxable items. For the purpose of calculation, the subject is replaced by the subject code. For example, the calculation of the output tax amount of the taxable item corresponding to the 17% tax rate is 17% of the K4+K8+E1*17%, where K4 is the value-added tax on the book sales tax - the output tax is 17%. The subject code of this subject, K8 is the account value of the VAT payable in the book sales tax - which is regarded as the subject of sales (outsourcing), and E1 is the account code of the subject of tax adjustment income.

In a specific implementation, as shown in FIG. 2, step S10 specifically includes the following steps:

S11: Obtain at least two institution fetch tables uploaded by the summary organization, where the institution fetch table includes at least one account data, and the account data includes a subject code and a subject value.

The institutional access table is an access table of the aggregated institutions associated with the organization ID. The institutional access table is pre-stored in the summary tax return management system, and can be directly invoked when obtaining the original assessed taxable amount calculation table. For example, the institutional access table includes the income fetch, the output tax-related fetch, the input tax-related fetch and the tax deductible tax amount, and the like. Each fetch type corresponds to at least one subject data, and the subject data includes Account name, data source, access rules, account code, and description and analysis. Among them, the subject name refers to the name of each taxable account in the taxable project. The data sources include, but are not limited to, the OF credit debit side balance (YL set of books), according to formula calculations and manual entry. Among them, the OF credit debit side borrowing amount (YL A/C set) and the calculation according to the formula can be automatically imported in the summary tax return management system, without manual input, which is beneficial to improve the efficiency of data entry and ensure the accuracy of data entry. . The account value refers to the specific value of the corresponding account name. The account value can be obtained by different fetch rules. For example, refer to the income type mapping table or obtain the formula calculation. The account code is an identifier used to identify each subject data, which is easy to identify and calculate. For example, when the corresponding type of calculation is involved, the subject code can be used instead, as shown in Table 2. Table 2 shows some of the account data in the income-related income of the insurance business. For the subject data of premium income and annuity business income, the data is derived from the OF credit debit side borrowing amount (YL A/C set), and no institutional tax is required. Manual entry is beneficial to improve efficiency; moreover, each subject data corresponds to a subject code, and subsequent calculations can be made based on the subject code, such as A1=A2+A3, which helps to simplify the calculation formula.

Table 2 Organizational Number Table

S12: Obtain a calculation formula of the output tax corresponding to at least one taxable item, and the calculation formula of the output tax includes at least two calculation codes.

As shown in Table 1, the formula for calculating the output tax is mainly based on the sum of all the subjects or subjects of the corresponding taxable items according to the VAT law and relevant regulations. For the purpose of calculation, the subject is replaced by the subject code. . Each taxable item corresponds to at least one tax rate, and each tax rate corresponds to a calculation formula of the output tax amount, and the calculation formula of the output tax amount includes at least two calculation codes and operations for calculating the account values corresponding to the at least two calculation codes. In this way, the operation includes but is not limited to addition, subtraction, multiplication and division. The calculation code is a code used in the calculation of the output tax calculation formula for calculating the output tax amount, and the code can be associated with the code in the institutional access table in Table 2, so as to be based on the institutional access table in Table 2. The corresponding value is directly called for calculation, and the calculation efficiency of the output tax amount is improved.

S13: Obtain the account code corresponding to the calculation code, and substitute the account value corresponding to the account code into the calculation formula of the output tax amount, and obtain the output tax amount corresponding to each taxable item.

Specifically, according to the calculation code to be quoted in the calculation formula of the output tax amount, the account number corresponding to the calculation code in the instruction number table is invoked, and the account value corresponding to the account code is substituted into the calculation formula of the output tax amount, and the output tax amount is used. Calculate the calculation method in the formula to calculate the account value to determine the output tax amount of each taxable item at the corresponding tax rate. In this embodiment, the output tax amount can automatically obtain the corresponding subject value according to the calculation formula of the output tax amount and perform calculation, and the acquisition process is simple and convenient, and does not require excessive manual operation, which is beneficial to save labor cost and time cost.

S14: Determine the quotient of the output tax amount and the tax rate corresponding to the taxable item as the income used by the organization to calculate the distribution ratio.

As shown in Table 1, the income of each taxable project institution used to calculate the distribution ratio is the output income (excluding tax) to avoid double taxation. Among them, the sales income (excluding tax) is the output tax divided by the quotient of the tax rate, so the quotient of the output tax and tax rate corresponding to the taxable item is the income used by the organization to calculate the distribution ratio.

S15: Calculate the original assessed taxable amount calculation table based on the income corresponding to the at least one taxable item used to calculate the distribution ratio.

As shown in Table 1, each original assessed taxable amount calculation table includes at least one taxable item and its corresponding income for calculating the distribution ratio. Since the taxable items include general goods and labor items, taxable service items and tax-free service items, each taxable item and its corresponding income for calculating the distribution ratio are sorted in the manner shown in Table 1 to form the original A taxable amount calculation form is allocated.

Further, when the income corresponding to the at least one taxable item is used to calculate the income of the distribution ratio, the income for calculating the distribution ratio corresponding to different tax rates in the same taxable item may be collectively calculated, that is, the same taxable The sum of the incomes used to calculate the distribution ratio at different tax rates in the project is the income corresponding to the taxable item used to calculate the distribution ratio.

S20: Based on at least one taxable item, summarize at least two original taxable amount calculation tables, and obtain a summary taxable amount calculation table.

Since each of the aggregated institutions' original taxable amount calculation tables includes taxable items such as general goods and labor items, taxable service items and tax-exempt service items, when at least two original assessed taxable amount calculation tables are summarized All original taxable amount calculation tables can be summarized based on taxable items. Specifically, the data of the general goods and labor items in the at least two original taxable amount calculation tables are summarized together, and the data of the taxable service items in the at least two original taxable amount calculation tables are summarized. The data of the tax exempt service items in the at least two original assessed taxable amount calculation tables are summarized together to form a summary taxable amount calculation table.

S30: Determine a scale of apportionment and a tax amount of each of the aggregated institutions based on the summary taxable calculation table to form a target assessment taxable amount calculation table.

The target assessment taxable amount calculation table is a tax calculation amount calculation table that determines the amount of taxation of each of the aggregated institutions after collectively calculating all the aggregated institutions. The summary taxable calculation form of the aggregated institution determined in step S20 is divided according to general goods and labor items, taxable service items and tax-exempt service items, and each taxable item associated with the institution ID is Includes the revenue of the corresponding organization used to calculate the distribution ratio. Step S30 summarizes the income used by the organizations of all the organizations in the aggregated taxable calculation table for calculating the distribution ratio to determine the proportion of each of the aggregated institutions, and adds value according to the summary of all the aggregated institutions. The tax amount determines the amount of the assessed tax for each of the aggregated institutions to form the target tax.

Since the aggregated organization includes the head office and at least one branch office, the revenue used by the agencies of the aggregation organization to calculate the distribution ratio includes the income of the agency of the head office for calculating the distribution ratio and the organization of the branch office for calculating the distribution ratio. income. In the process of VAT summary reporting, it is necessary to summarize the income used by the institutions of the head office and branches to calculate the distribution ratio to avoid double taxation.

Table 3 shows an example of the general goods and labor items in the target assessment taxable amount calculation table in the present embodiment, and the target assessment taxable amount calculation table is formed on the basis of the summary taxable amount calculation table. The target assessment taxable amount calculation table is divided according to the taxable items, including the organization name, output tax amount, sales income (excluding tax), sales income (including tax), and used to calculate the proportion of general goods and labor distribution. The income, general goods and services are summarized in terms of VAT, distribution ratio and tax sharing. Among them, the name of the institution, the amount of output tax, the income from sales (excluding tax), the income from sales (including tax), and the income used to calculate the distribution ratio of general goods and services constitute the summary taxable amount calculation table in step S20. S30 shall collect information such as the VAT amount, the distribution ratio and the assessed tax amount for the income, general goods and labor used to calculate the proportion of general goods and services, to form a target assessment taxable amount calculation form.

Table 3 Target allocation taxable amount calculation table

In a specific implementation, as shown in FIG. 3, step S30 specifically includes the following steps:

S31: Calculate the income of the distribution ratio based on at least two organizations corresponding to the aggregated institutions in the summary taxable calculation table, and obtain the total income of the aggregated institutions.

As a result of the taxable items in the summary taxable statement, at least two of the aggregated institutions (including the head office and branches, where the head office is the head of the summary organization in Table 3) are aggregated, specifically referring to at least two The income of the institutions of the aggregation organization used to calculate the distribution ratio is summed, that is, the summation value, to obtain the total income of the aggregated institutions, that is, sum(D) in Table 3.

S32: Determine the distribution ratio of each branch office according to the income of the organization corresponding to each branch office for calculating the distribution ratio and the total revenue of the aggregated organization.

Since the summary tax return is the VAT taxable amount within the scope of the VAT service provided by the aggregation organization (including the head office and branches), the VAT amount paid within the scope of the VAT service provided by the branch office is offset to avoid Repeat the tax payment. In order to determine the final VAT amount to be declared by each branch, the income of each branch office is used to calculate the distribution ratio (ie, the value in column D of Table 3) divided by the total revenue of the aggregated institutions determined in step S31. (ie sum(D) in column D) to determine the allocation ratio of the corresponding branch (ie the value of the branch in column F of Table 3).

S33: Obtain a summary VAT amount based on a pre-stored VAT calculation formula.

The pre-stored VAT calculation formula is a calculation formula for calculating the VAT of the corresponding taxable item according to the provisions of the VAT law and related regulations. The VAT calculation formula is specifically used to calculate the sum of the VATs to be paid by at least two aggregated institutions, and the sum is specifically expressed as a summary VAT amount. Understandably, the aggregate VAT amount is the sum of the tax amounts to be distributed by all the Aggregated Organizations.

Further, the VAT calculation formula includes at least two summary codes and an operation mode for calculating values corresponding to at least two summary codes. This method of operation includes, but is not limited to, addition, subtraction, multiplication, and division. The summary code is the code used to calculate the VAT in the VAT calculation formula, and the code in the corresponding summary access table. The summary access table is an access table formed by summarizing the institutional access tables uploaded by at least two aggregated institutions according to the account data.

In a specific implementation, as shown in FIG. 4, step S33 specifically includes the following steps:

S331: Obtain at least two institution fetch tables uploaded by the summary organization, where the organization fetch table includes at least one account data, and the account data includes a subject code and a subject value.

As described above, the institution fetch table is an access table of the summarized organization associated with the institution ID, and the institution fetch table is pre-stored in the summary tax return management system, and can be directly called when obtaining the original apportion taxable amount calculation table. . For example, the institutional access table includes the income fetch, the output tax-related fetch, the input tax-related fetch and the tax deductible tax amount, and the like. Each fetch type corresponds to at least one subject data, and the subject data includes Account name, data source, access rules, account code, and description and analysis. The subject name refers to the name of each taxable account in the taxable item.

S332: Perform a summary calculation on each account data in at least two institution fetch tables, and determine a summary value corresponding to the account code to obtain a summary fetch table.

Since the subject information in each institution's fetching table includes the subject name, data source, access rule, subject code, description and analysis information, at least two institutions may be taken according to the subject name or subject code of the subject data. Perform a summary calculation.

For example, the institutional limit table includes the title of the premium income, the income from the annuity business (the account code is A1), and the account value determined according to the access rule. When the summary calculation is performed, all the institutions can take all the tables. The account values corresponding to A1 are summarized to determine the summary values corresponding to the account codes, so as to form a summary access table based on the account name, the fetch rules, and the account codes. The summary access table is an access table obtained by summarizing at least two institutional access tables, and the obtaining process may be automatically processed by the summary tax return management system for at least two obtained institutional access tables. Basically, no human operation is required, which is conducive to improving the efficiency of the summary tax return.

In a specific embodiment, when summarizing the tax return, the summary tax return management system can obtain the summary level (ie, the head office) in addition to the summary access table uploaded by the summarized organization (including the head office and the branch office). The summary level taxable data output according to the actual tax occurrence when the tax return is summarized. The summary level taxable data also includes the account code and the corresponding account value, and the account code belongs to the summary codes such as K4, K8, E1 and K5. at least one. At this time, the step S332 specifically includes: performing a summary calculation on each of the at least two institution numbering tables and the summary level taxable data, thereby determining and determining the summary value corresponding to the account code, to obtain the summary access table. .

S333: Obtain the account code corresponding to the summary code in the summary access table, and substitute the summary value corresponding to the account code into the VAT calculation formula to obtain the summary VAT amount.

In this embodiment, the calculation formula of the value-added tax for general goods and labor items is shown in Table 3, specifically 17% of K4+K8+E1, *17%+K5+K5÷2%*1%+3% of E1 Part of *3%, of which K4, K8, E1 and K5 are the summary codes of the VAT calculation formula. The summary access table includes an account name, an access rule, and a subject code. In step S333, the account number corresponding to the summary code (such as K4) is obtained from the summary access table, and the subject code (such as K4) is The summary value in the summary access table is substituted into the VAT calculation formula to obtain the summary VAT amount.

S34: Determine the tax amount of each branch according to the product of the distribution ratio of each branch and the sum of the VAT amount, and subtract the sum of the assessed tax amount of all branches from the sum of the VAT amount to obtain the tax amount of the head office.

Since the summary VAT amount is the sum of the VAT to be paid by all the Aggregated Organizations (including the head office and branches), and the distribution ratio of each branch is the income used by the organization to calculate the distribution ratio and the total income of the Aggregated Organization. Proportion, therefore, when assigning the tax amount, the distribution tax amount of any branch office can be determined according to the product of the distribution ratio of each branch institution and the sum of the VAT sum. After determining the distribution tax amount of each branch, the summary VAT amount is subtracted from the difference between the assessed tax amount and the value entered by all branches, which is the apportioned tax amount of the head office, so as to avoid the omission of the summary institution when paying the VAT. , restatement, etc.

S40: The target assessment taxable amount calculation table is separately sent to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates the agency tax return based on the target assessment taxable amount calculation table.

Specifically, the target assessed tax amount calculation table is separately sent to all the aggregated institutions, so that the head office and the branch office in the aggregated institution obtain the corresponding tax amount, and the agency tax return is generated based on the extension tax amount. In this embodiment, the summary tax return management system needs to feed back information such as the sum of the VAT amount, the distribution ratio, and the assessed tax amount in the target assessment taxable amount calculation table to the aggregated institution, so as to generate the institutional tax return based on the above information.

In the summary tax return management method provided in this embodiment, when obtaining the original assessed taxable amount calculation table of at least two aggregated institutions, the original assessed payable amount calculation table is aggregated and calculated to determine each of the summarized The organization's share of the apportionment and the amount of tax to be distributed, thereby forming a target assessment taxable amount calculation form to be sent to the aggregated institution, so that the aggregated institution generates an agency tax return based on the target assessment taxable amount calculation table. Based on the summary tax return management method for summary tax return processing, tax personnel are not required to spend a lot of time on data collection and processing, and the degree of automation is high, which can reduce human error and effectively improve processing efficiency and accuracy.

In a specific embodiment, in addition to uploading the original assessed taxable amount calculation table and the institutional access table associated with the institution ID, the aggregated institution may also upload the institutional real estate summary ledger and the institution's prepaid tax account. .

The institutional real estate deductible account is the real estate deductible account of the institution associated with the institution ID, and the institution-in-progress deduction account is the deduction of the construction in progress of the institution associated with the agency ID. The institutional real estate deductible ledger and the institution-in-progress deduction account include the project, project purpose, serial number, cost type, voucher type, billing party taxpayer identification number, billing party taxpayer name, invoice code, invoice number. , amount, tax rate, input tax, first-phase deductible (including time for obtaining documents and tax deductible), deductible input (including second deduction time and deductible tax), adjustment items (including impact period and adjustment) Information such as amount) and remarks, therefore, the institutional real estate deduction account and the institution under construction deduction account can be deducted within the taxable period to form an institutional real estate summary account.

In this embodiment, when the agency tax official uses the summary tax return management system for daily use, each time an invoice for the project deduction related to the real estate project or the project under construction is acquired, the tax return management system can be clicked. The created deduction information request is input in the corresponding button, and the corresponding information is input on the real estate deduction account or the institution under construction deduction account entry entry interface based on the creation deduction information. When making a tax return, simply enter the tax data generation request by clicking the corresponding button in the summary tax return management system, and obtain the corresponding real estate deductible ledger and the institution-in-progress deduction account by setting the taxable period. The institutional real estate summary ledger formed by the formation of the institutional real estate summary account is shown in Table 4 below. The tax data generation request is a request for generating agency tax data sent to the summary tax return management system. The taxable period refers to the period in which the value-added tax needs to be calculated, which can be monthly, quarterly and annual, usually monthly.

Table 4: Institutional real estate summary ledger

The institution's prepaid tax ledger is a prepaid tax ledger associated with the agency ID. As shown in Table 5, the advance payment tax account includes the special equipment cost and technical maintenance fee of the VAT tax control system, the pre-collected tax for the sale of real estate, and the pre-collected tax for the rental of real estate. The project includes the opening balance, the current amount, the tax deductible for the current period, the amount of VAT payable, the actual tax deduction for the current period and the ending balance. The opening balance of the current period is the ending balance of the previous period. Therefore, it can be automatically obtained according to the opening balance. The institutional tax personnel only need to manually enter the corresponding amount of the current period. Other data can be calculated by the summary tax return management system based on the pre-set calculation. The formula is automatically calculated, and it is not necessary to manually make prepaid tax accounts, which is conducive to improving the efficiency of the organization's prepaid taxes.

Table 5: Agency's prepaid tax account

It can be understood that the agency tax data obtained in step S10 includes the original assessed taxable amount calculation table shown in Table 1, the institutional access number table shown in Table 2, the institutional real estate summary ledger shown in Table 4, and Table 5. The institution shown is a prepaid tax account. In this embodiment, in addition to the summary calculation of the original assessed tax amount calculation table (ie, Table 1) of at least two of the aggregated institutions, step S20 needs to separately obtain the institutional access table (ie, Table 2). The institutional real estate summary ledger (ie, Table 4) and the institution's prepaid tax ledger (ie, Table 5) are separately aggregated to form a corresponding summary taxable amount calculation form, which summarizes the calculation process and the institutional access table. The aggregation process is the same. To avoid repetition, we will not repeat them here.

In a specific embodiment, since the summary tax return needs to summarize the original assessed taxable amount calculation table of all the aggregated institutions, thereby determining the assessed tax amount of each of the aggregated institutions, if the original assessed taxable amount calculation table is incorrect, The calculated tax amount of each of the aggregated institutions is affected. Therefore, before the original assessment of the taxable amount calculation table is uploaded, the pre-assessment tax burden of each of the aggregated institutions shall be checked and verified. Upload the original assessment taxable amount calculation form for summary tax returns. As shown in FIG. 5, the summary tax return management method further includes the following steps:

S51: Obtain an institution fetch table uploaded by the summary organization, where the institution fetch table includes at least one account data, and the account data includes a subject code and a subject value.

The institutional access table is an access table of the aggregated institutions associated with the organization ID. The institutional access table is pre-stored in the summary tax return management system, and can be directly invoked when obtaining the original assessed taxable amount calculation table. For example, the institutional access table includes the income fetch, the output tax-related fetch, the input tax-related fetch and the tax deductible tax amount, and the like. Each fetch type corresponds to at least one subject data, and the subject data includes Account name, data source, access rules, account code, and description and analysis. Among them, the subject name refers to the name of each taxable account in the taxable project.

S52: Obtain a pre-assessment tax burden table uploaded by the summary organization, and the pre-assessment tax burden includes at least one tax negative data, and each tax negative data includes tax classification, tax negative calculation formula and tax negative calculation formula, and tax calculation. Both the formula and the tax-reduction formula include at least two tax-negative codes.

The pre-assessment tax liability table is a data table used to reflect the tax burden of each of the aggregated institutions before the apportionment. The pre-assessment tax liability statement does not participate in the formal tax return and can be used to verify the original uploaded by each of the aggregated institutions. Accurate the calculation of the taxable amount calculation form. As shown in Table 6 below, the pre-assessment tax burden table includes at least one tax negative data, and each tax negative data includes categories, tax classifications, calculation rules, lines, check rules, and differences. Among them, the categories include output tax, input tax and VAT payable. The tax classification is the subject that needs to be taxed. The tax calculation formula corresponding to each tax negative data is displayed in the column of the calculation rule, and the tax negative calculation formula is a calculation formula for calculating the tax amount to be paid for each tax classification. The tax calculation formula corresponding to each tax negative data is displayed in the column of the calculation rules, and the tax negative calculation formula is a calculation formula for checking the tax amount to be paid for each tax classification. In order to facilitate the calculation, the tax calculation formula and the taxation calculation formula are replaced by at least two subjects using the tax code to replace their specific taxable subjects. As shown in Table 6, in the tax-deductible data of the output tax classified as 6% income (excluding the same sales), the tax calculation formula is the account value corresponding to the two tax codes of K1 and K9. And the tax-reduction formula is 6% of A2+A4+A6+B1+C5.1+C5.2+C6+C1+D1.

Table 6 Tax before the assessment

S53: Obtain the account code corresponding to the tax negative code in the tax calculation formula from the institution access table, and substitute the account value corresponding to the account code into the tax negative calculation formula to obtain the corresponding tax negative calculation value.

Specifically, according to the tax code to be quoted in the tax calculation formula, the account number corresponding to the tax code is in the calling number table, and the account value corresponding to the account code is substituted into the tax calculation formula, and the tax is used. Calculate the calculation method in the formula to calculate the account value to determine the tax calculation value corresponding to each tax classification. In this embodiment, the calculated tax value can be automatically calculated according to the tax negative calculation formula to obtain the corresponding subject value in the institutional access table, and the acquisition process is simple and convenient, and does not require excessive manual operation, which is beneficial to save labor cost and time cost.

S54: Obtain the account code corresponding to the tax negative code in the tax burden verification formula from the institution fetch table, and substitute the account value corresponding to the account code into the tax negative check formula to obtain the corresponding tax negative check value.

Specifically, according to the tax negative code to be quoted in the tax burden verification formula, the account number corresponding to the tax negative code in the calling institution number table is used, and the account value corresponding to the subject code is substituted into the tax negative checking formula, and the tax burden is adopted. The calculation method in the calculation formula calculates the account value to determine the taxation value corresponding to each tax classification. In this embodiment, the tax burden verification value can be automatically obtained according to the tax burden verification formula to obtain the corresponding subject value in the institution number table, and the acquisition process is simple and convenient, and does not require excessive manual operation, which is beneficial to save labor cost and time cost.

S55: Determine the taxation result based on the tax calculation value and the taxation calculation value corresponding to each tax classification.

Specifically, based on the tax calculation value and the tax negative verification value corresponding to each tax classification, it is determined whether the taxation result is equal to whether the tax calculation value and the tax negative value are equal; if the two are equal, the tax is negative. The result of the verification is passed; if the two are not equal, the result of the taxation check is not passed, and the check reminder information needs to be generated, and the check reminder information is displayed by the client to remind the tax personnel to check. Among them, the verification reminder information is information that reminds the tax personnel to check the reason when the taxation result is not passed.

In this embodiment, by calculating the difference between the calculated tax value and the tax negative value; if the difference is 0, the calculated tax value and the tax negative value are equal, and there is no need to check the reason; if the difference is not 0 The tax calculation value and the tax burden verification value are not equal, and an inspection reminder message is generated to remind the tax personnel to check the reason. Based on the tax calculation value and the tax burden verification value, it is possible to efficiently determine the accuracy of the institution's access list uploaded by the summary organization to the summary tax return management system, and avoid the summary tax return process due to the provision of the wrong institutional access list. An error has occurred to improve the efficiency and accuracy of the summary tax return.

As shown in Table 6, the tax negative calculation formula is an algorithm, and the tax negative calculation formula is another algorithm. The difference is the difference between the tax negative calculation value and the tax negative verification value. If the difference is 0, there is no difference. That is, there is no problem; if the difference is not 0, there is a difference, and tax personnel are needed to check the reason. For example, the following table category "output tax" classification "6% income (excluding the same sales)" as an example, the tax calculation formula directly takes the amount table "K1+k9", that is, the directly obtained book sales tax 6% The tax amount corresponding to the tax rate, and the tax burden calculation formula is taken as "6% of income from A2+A4+A6+B1+C5.1+C5.2+C6+C1+D1", that is, the direct take is 6% of the take-up The value of the sales rate corresponding to the tax rate is then multiplied by the number obtained by 6%. In theory, the two values should be equal. If they are not equal, the system may take the wrong number or other reasons. Tax officials check the reasons.

It should be understood that the size of the serial number of each step in the above embodiments does not mean the order of execution order, and the order of execution of each process should be determined by its function and internal logic, and should not constitute any limitation on the implementation process of the present application.

Example 2

Fig. 6 is a block diagram showing the principle of the summary tax return management apparatus corresponding to the summary tax return management method in the first embodiment. As shown in FIG. 6, the summary tax return management apparatus includes a original assessed taxables obtaining module 10, a summary taxable amount obtaining module 20, a target assessed taxables obtaining module 30, and a target assessed taxables transmitting module 40. The implementation function of the original assessed taxable list obtaining module 10, the summary taxable amount obtaining module 20, the target assessed taxables obtaining module 30, and the target assessed taxables sending module 40 and the summary tax return management method in the first embodiment Corresponding steps correspond one-to-one, and in order to avoid redundancy, the present embodiment will not be described in detail.

The original assessed taxables obtaining module 10 is configured to obtain at least two original assessed taxable amount calculation tables uploaded by the summary institution, and the original assessed taxable amount calculation table includes an institution corresponding to at least one taxable item for calculating the distribution Proportion of income.

The summary taxable amount obtaining module 20 is configured to summarize at least two original taxable amount calculation tables based on at least one taxable item, and obtain a summary taxable amount calculation table.

The target assessment taxables obtaining module 30 is configured to determine the proportion of the assessed institution and the amount of the tax to be appraised based on the summary taxable calculation table to form a target assessment taxable amount calculation table.

The target assessment taxable table sending module 40 is configured to separately send the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates the tax return of the institution based on the target assessment taxable amount calculation table. .

Preferably, the original assessment taxable form obtaining module 10 includes a first institution access table acquisition unit 11, a sales tax amount calculation formula acquisition unit 12, a sales tax amount acquisition unit 13, an agency distribution income acquisition unit 14, and an original assessment taxable form. Get unit 15.

The first institution fetch table obtaining unit 11 is configured to obtain at least two institution fetch tables uploaded by the summary organization, where the organization fetch table includes at least one account data, and the account data includes a subject code and a subject value.

The output tax amount calculation formula obtaining unit 12 is configured to obtain a sales tax amount calculation formula corresponding to at least one taxable item, and the output tax amount calculation formula includes at least two calculation codes.

The output tax amount obtaining unit 13 is configured to obtain the account code corresponding to the calculated code, and substitute the account value corresponding to the account code into the calculation formula of the output tax amount, and obtain the output tax amount corresponding to each taxable item.

The organization distribution income acquisition unit 14 is configured to determine the quotient of the output tax amount and the tax rate corresponding to the taxable item as the income used by the organization to calculate the distribution ratio.

The original assessment taxables obtaining unit 15 is configured to obtain an original distribution taxable amount calculation table based on the income of the organization corresponding to the at least one taxable item for calculating the distribution ratio.

Preferably, the aggregated organization comprises a head office and at least one branch office.

The target distribution taxable form acquisition module 30 includes an aggregated institution income total value acquisition unit 31, an allocation ratio acquisition unit 32, a summary VAT amount unit 33, and an amortization tax amount acquisition unit 34.

The aggregated institution income total value obtaining unit 31 is configured to calculate the income of the aggregated institution based on the income of at least two organizations corresponding to the aggregated institutions in the summary taxable income calculation table, and obtain the aggregated income of the aggregated institution.

The distribution ratio obtaining unit 32 is configured to determine the distribution ratio of each branch office according to the income of the distribution ratio and the total revenue of the aggregated organization according to the mechanism corresponding to each branch office.

The summary VAT amount unit 33 is configured to obtain a summary VAT amount based on a pre-stored VAT calculation formula.

The apportionment tax acquisition unit 34 is configured to determine the tax amount of each branch according to the product of the distribution ratio of each branch institution and the sum of the VAT amount, and subtract the sum of the tax amount of all branches from the sum of the tax amount of each branch to obtain The tax amount of the head office.

Preferably, the VAT calculation formula includes at least two summary codes.

The summary VAT amount unit 33 includes an institution fetch table acquisition sub-unit 331, a summary fetch table acquisition sub-unit 332, and a summary VAT amount acquisition sub-unit 333.

The organization fetch table acquisition sub-unit 331 is configured to obtain at least two institution fetch tables uploaded by the summary organization, where the organization fetch table includes at least one account data, and the account data includes a subject code and a subject value;

The summary fetch table obtaining sub-unit 332 is configured to perform a summary calculation on each account data of the at least two institution fetch tables, and determine a summary value corresponding to the account code to obtain a summary fetch table;

The summary VAT amount obtaining sub-unit 333 is configured to obtain the account code corresponding to the summary code in the summary access table, and substitute the summary value corresponding to the account code into the VAT calculation formula to obtain the summary VAT amount.

Preferably, the summary tax return management apparatus further includes a taxation checking module 50, and the tax negative checking module 50 includes a second institution fetching table obtaining unit 51, a pre-assessment tax table obtaining unit 52, a tax negative calculating value obtaining unit 53, and a tax. The negative verification value acquisition unit 54 and the tax negative verification result acquisition unit 55.

The second institution fetch table obtaining unit 51 is configured to obtain an institution fetch table uploaded by the summary organization, where the institution fetch table includes at least one account data, and the account data includes a subject code and a subject value.

The pre-assessment tax table obtaining unit 52 is configured to obtain a pre-assessment tax burden table uploaded by the summary organization, and the pre-assessment tax burden includes at least one tax negative data, and each tax negative data includes a tax classification and a tax negative calculation formula. And the tax negative calculation formula, the tax negative calculation formula and the tax negative calculation formula both include at least two tax negative codes.

The tax negative calculation value obtaining unit 53 is configured to obtain the account code corresponding to the tax negative code in the tax negative calculation formula from the institution fetch table, and substitute the account value corresponding to the account code into the tax negative calculation formula to obtain the corresponding tax. Negative calculated value.

The tax negative verification value obtaining unit 54 is configured to obtain the account code corresponding to the tax negative code in the tax burden verification formula from the institution fetch table, and substitute the account value corresponding to the account code into the tax negative verification formula to obtain the corresponding tax. Negative check value.

The taxation result verification result obtaining unit 55 is configured to determine the tax burden verification result based on the tax negative calculation value and the tax negative calculation value corresponding to each tax classification.

Example 3

The embodiment provides a computer readable storage medium, where the computer readable storage medium is stored with the computer readable instructions, and when the computer readable instructions are executed by the processor, the method for summarizing the tax return management in Embodiment 1 is implemented, in order to avoid duplication, I won't go into details here. Alternatively, when the computer readable instructions are executed by the processor, the functions of the modules/units in the tax return management apparatus in Embodiment 2 are implemented. To avoid repetition, details are not described herein again.

The computer readable storage medium may include any entity or device capable of carrying the computer readable instruction code, a recording medium, a USB flash drive, a removable hard disk, a magnetic disk, an optical disk, a computer memory, a read only memory (ROM, Read- Only Memory), Random Access Memory (RAM), electrical carrier signals, telecommunications signals, and software distribution media.

Example 4

FIG. 7 is a schematic diagram of a terminal device according to an embodiment of the present application. As shown in FIG. 7, the terminal device 60 of this embodiment includes a processor 61, a memory 62, and computer readable instructions 63 stored in the memory 62 and operable on the processor 61. The processor 61 executes the steps of the summary tax return management method in the first embodiment, such as steps S10 to S40 shown in FIG. 1, when the computer readable instructions 63 are executed. Alternatively, when the processor 61 executes the computer readable instructions 63, the functions of the modules/units of the summary tax return management apparatus in the second embodiment are implemented, for example, the original assessed taxable list obtaining module 10 and the summary taxable amount table shown in FIG. The functions of the acquisition module 20, the target assessment taxable list acquisition module 30, and the target assessment taxable schedule transmission module 40.

Illustratively, computer readable instructions 63 may be partitioned into one or more modules/units, one or more modules/units being stored in memory 62 and executed by processor 61 to complete the application. The one or more modules/units may be an instruction segment of a series of computer readable instructions 63 capable of performing a particular function for describing the execution of computer readable instructions 63 in the terminal device 60.

It will be understood by those skilled in the art that FIG. 7 is merely an example of the terminal device 60, and does not constitute a limitation of the terminal device 60, and may include more or less components than those illustrated, or combine some components, or different components. .

The above-mentioned embodiments are only used to explain the technical solutions of the present application, and are not limited thereto; although the present application has been described in detail with reference to the foregoing embodiments, those skilled in the art should understand that they can still implement the foregoing embodiments. The technical solutions described in the examples are modified or equivalently replaced with some of the technical features; and the modifications or substitutions do not deviate from the spirit and scope of the technical solutions of the embodiments of the present application, and should be included in Within the scope of protection of this application.

Claims (20)

1. A method for collecting tax return management, characterized in that it comprises:

   Obtaining at least two original assessed payable amount calculation tables uploaded by the summary institution, where the original assessed payable amount calculation table includes income corresponding to at least one taxable item for calculating the distribution ratio;

   And at least two of the original assessed taxable amount calculation tables are summarized based on at least one of the taxable items, and a summary taxable amount calculation table is obtained;

   Determining the apportionment rate and the apportionment tax amount of each of the aggregated institutions based on the summary taxable income calculation table to form a target assessment taxable amount calculation table;

   And sending the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates an institutional tax return based on the target distribution taxable amount calculation table.
2. The method for managing a consolidated tax return according to claim 1, wherein said obtaining at least two original assessed taxable amount calculation tables uploaded by said summary organization, said original assessed tax payable calculation table includes at least one The organization corresponding to the tax item is used to calculate the income of the distribution ratio, including:

   Obtaining at least two institution fetch tables uploaded by the summary organization, the institution fetch table comprising at least one account data, the account data including a subject code and a subject value;

   Obtaining a production tax amount calculation formula corresponding to at least one of the taxable items, wherein the sales tax amount calculation formula includes at least two calculation codes;

   Obtaining a subject code corresponding to the calculated code, and substituting the account value corresponding to the account code into the calculation formula of the output tax amount, and obtaining the output tax amount corresponding to each taxable item;

   Determining the output tax amount corresponding to the taxable item and the quotient of the tax rate as the income used by the institution to calculate the distribution ratio;

   The calculation table of the original assessed tax amount is obtained based on the income corresponding to the at least one taxable item for calculating the distribution ratio.
3. The method of claim 1, wherein the aggregated organization comprises a general organization and at least one branch;

   The determining, according to the summary taxable amount calculation table, determining the proportion of the apportionment and the amount of tax collected by each of the aggregated institutions, including:

   And calculating, according to the aggregated taxable amount calculation table, at least two institutions corresponding to the aggregated institution for calculating the income of the distribution ratio, and obtaining the total income of the aggregated institution;

   And determining, according to an organization corresponding to each of the branches, an income of the distribution ratio and a total income of the aggregated institution, and determining a distribution ratio of each of the branches;

   Obtain a summary VAT amount based on a pre-stored VAT calculation formula;

   Determining the tax amount of each of the branches according to the product of the distribution ratio of each of the branches and the sum of the VAT amounts, and subtracting the sum of the tax amount of all the branches from the sum of the tax amount of the branches, In order to obtain the tax amount of the head office.
4. The method of managing tax return claims according to claim 3, wherein said VAT calculation formula comprises at least two summary codes;

   The obtaining a summary VAT amount based on a pre-stored VAT calculation formula, including:

   Obtaining at least two institution fetch tables uploaded by the summary organization, the institution fetch table comprising at least one account data, the account data including a subject code and a subject value;

   Performing a summary calculation on each account data of at least two of the institutional access tables, and determining a summary value corresponding to the account code to obtain a summary access table;

   Obtaining, in the summary fetch table, a subject code corresponding to the summary code, and substituting the summary value corresponding to the account code into the VAT calculation formula to obtain the summary VAT amount.
5. The method of claim 1, wherein the summary tax return management method further comprises the following steps before the step of obtaining the original assessed tax amount calculation table uploaded by at least two aggregated institutions; step:

   Acquiring an institution fetch table uploaded by the summary organization, where the institution fetch table includes at least one account data, where the account data includes a subject code and a subject value;

   Obtaining the pre-assessment tax burden table uploaded by the aggregated institution, the pre-assessment tax liability situation includes at least one tax negative data, and each of the tax negative data includes a tax burden classification, a tax negative calculation formula, and a tax negative calculation formula. The tax calculation formula and the tax calculation formula include at least two tax negative codes;

   Obtaining, from the institution number table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the account code into the tax calculation formula to obtain a corresponding tax calculation value;

   Obtaining, from the institution number table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the subject code into the tax calculation formula to obtain a corresponding tax burden check value;

   The tax negative verification result is determined based on the tax negative calculation value and the tax negative verification value corresponding to each of the tax classifications.
6. A summary tax return management device, characterized in that it comprises:

   The original assessed taxables obtaining module is configured to obtain at least two original assessed taxable amount calculation tables uploaded by the summary institution, wherein the original assessed taxable amount calculation table includes an institution corresponding to at least one taxable item for calculation The proportion of income;

   a summary taxable amount obtaining module, configured to summarize at least two of the original assessed taxable amount calculation tables based on at least one of the taxable items, and obtain a summary taxable amount calculation table;

   a target assessment taxables obtaining module, configured to determine a proportion of each of the aggregated institutions and an apportioned tax amount based on the summary taxable amount calculation table to form a target assessment taxable amount calculation table;

   a target assessment taxable table sending module, configured to separately send the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution allocates taxable amount based on the target Calculate the table generation agency tax return.
7. The summary tax return management apparatus according to claim 6, wherein the original assessed taxable form obtaining module comprises:

   a first organization fetch table obtaining unit, configured to obtain at least two institution fetch tables uploaded by the summary organization, where the institution fetch table includes at least one account data, where the account data includes a subject code and a subject value;

   a production tax amount calculation formula obtaining unit, configured to obtain a production tax amount calculation formula corresponding to at least one of the taxable items, wherein the sales tax amount calculation formula includes at least two calculation codes;

   a sales tax amount obtaining unit, configured to acquire a subject code corresponding to the calculated code, and substitute the account value corresponding to the account code into the calculation formula of the output tax amount, and obtain a sales item corresponding to each taxable item tax;

   An organization allocation income obtaining unit, configured to determine the output tax amount corresponding to the taxable item and the quotient of the tax rate as the income used by the institution to calculate the distribution ratio;

   The original assessed taxables obtaining unit is configured to obtain the original assessed taxable amount calculation table based on the income used by the institution corresponding to the at least one taxable item to calculate the distribution ratio.
8. The summary tax return management apparatus according to claim 6, wherein said aggregated organization comprises a general organization and at least one branch;

   The target assessment taxables acquisition module includes:

   The aggregated institution income total value obtaining unit is configured to calculate the income of the distribution ratio based on the income of at least two organizations corresponding to the aggregated institutions in the summary taxable income calculation table, and obtain the total income of the aggregated institution;

   a distribution ratio obtaining unit, configured to determine, according to the income corresponding to each of the branches, the income of the distribution ratio and the total revenue of the aggregated institution, and determine the distribution ratio of each of the branches;

   A summary VAT amount unit for obtaining a summary VAT amount based on a pre-stored VAT calculation formula;

   An apportionment tax acquisition unit, configured to determine an apportionment tax amount of each of the branch offices according to a product of a distribution ratio of each of the branch offices and the summed VAT amount, and subtract the summed VAT amount from all the branches The sum of the assessed tax amounts to obtain the assessed tax amount of the head office.
9. A summary tax return management apparatus according to claim 8, wherein said VAT calculation formula includes at least two summary codes;

   The summary VAT amount unit includes:

   The organization fetch table obtaining sub-unit is configured to obtain at least two institution fetch tables uploaded by the summary organization, where the institution fetch table includes at least one account data, where the account data includes a subject code and a subject value;

   a summary fetch table obtaining sub-unit, configured to perform a summary calculation on each of the at least two of the institutional fetch tables, and determine a summary value corresponding to the subject code to obtain a summary fetch table;

   a summary VAT amount obtaining subunit, configured to obtain a subject code corresponding to the summary code in the summary fetch table, and substitute a summary value corresponding to the account code into the VAT calculation formula to obtain A summary of the VAT amount.
10. The summary tax return management apparatus according to claim 6, wherein the summary tax return management apparatus further comprises:

    a second organization fetch table obtaining unit, configured to obtain an institution fetch table uploaded by the summarized organization, where the institution fetch table includes at least one account data, where the account data includes a subject code and a subject value;

    The pre-assessment tax table obtaining unit is configured to obtain a pre-assessment tax burden table uploaded by the aggregated institution, wherein the pre-assessment tax burden situation includes at least one tax negative data, and each of the tax negative data includes a tax classification The tax negative calculation formula and the tax negative calculation formula, the tax negative calculation formula and the tax negative verification formula both include at least two tax negative codes;

    a tax calculation value obtaining unit, configured to obtain, from the institution fetch table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the account code into the tax burden Calculate the formula to obtain the corresponding tax negative calculation value;

    a taxation value verification value obtaining unit, configured to obtain, from the institution fetching table, a subject code corresponding to the tax negative code in the tax burden verification formula, and substituting the account value corresponding to the account code into the tax burden Check the formula to obtain the corresponding tax negative check value;

    The taxation result calculation result obtaining unit is configured to determine a taxation result of the taxation based on the tax calculation value and the taxation verification value corresponding to each of the tax classifications.
11. A terminal device comprising a memory, a processor, and computer readable instructions stored in the memory and operable on the processor, wherein the processor executes the computer readable instructions as follows step:

    Obtaining at least two original assessed payable amount calculation tables uploaded by the summary institution, where the original assessed payable amount calculation table includes income corresponding to at least one taxable item for calculating the distribution ratio;

    And at least two of the original assessed taxable amount calculation tables are summarized based on at least one of the taxable items, and a summary taxable amount calculation table is obtained;

    Determining the apportionment rate and the apportionment tax amount of each of the aggregated institutions based on the summary taxable income calculation table to form a target assessment taxable amount calculation table;

    And sending the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates an institutional tax return based on the target distribution taxable amount calculation table.
12. The terminal device according to claim 11, wherein said obtaining at least two original assessed tax amount calculation tables uploaded by the summary organization, said original assessed tax payable calculation table includes at least one taxable item The corresponding organization is used to calculate the income of the distribution ratio, including:

    Obtaining at least two institution fetch tables uploaded by the summary organization, the institution fetch table comprising at least one account data, the account data including a subject code and a subject value;

    Obtaining a production tax amount calculation formula corresponding to at least one of the taxable items, wherein the sales tax amount calculation formula includes at least two calculation codes;

    Obtaining a subject code corresponding to the calculated code, and substituting the account value corresponding to the account code into the calculation formula of the output tax amount, and obtaining the output tax amount corresponding to each taxable item;

    Determining the output tax amount corresponding to the taxable item and the quotient of the tax rate as the income used by the institution to calculate the distribution ratio;

    The calculation table of the original assessed tax amount is obtained based on the income corresponding to the at least one taxable item for calculating the distribution ratio.
13. The terminal device according to claim 11, wherein said aggregated mechanism comprises a general organization and at least one branch;

    The determining, according to the summary taxable amount calculation table, determining the proportion of the apportionment and the amount of tax collected by each of the aggregated institutions, including:

    And calculating, according to the aggregated taxable amount calculation table, at least two institutions corresponding to the aggregated institution for calculating the income of the distribution ratio, and obtaining the total income of the aggregated institution;

    Determining, according to the organization corresponding to each branch office, the income of the distribution ratio and the total revenue of the aggregated institution, and determining the distribution ratio of each of the branches;

    Obtain a summary VAT amount based on a pre-stored VAT calculation formula;

    Determining the tax amount of each of the branches according to the product of the distribution ratio of each of the branches and the sum of the VAT amounts, and subtracting the sum of the tax amount of all the branches from the sum of the tax amount of the branches, In order to obtain the tax amount of the head office.
14. The terminal device according to claim 13, wherein said VAT calculation formula includes at least two summary codes;

    The obtaining a summary VAT amount based on a pre-stored VAT calculation formula, including:

    Obtaining at least two institution fetch tables uploaded by the summary organization, the institution fetch table comprising at least one account data, the account data including a subject code and a subject value;

    Performing a summary calculation on each account data of at least two of the institutional access tables, and determining a summary value corresponding to the account code to obtain a summary access table;

    Obtaining, in the summary fetch table, a subject code corresponding to the summary code, and substituting the summary value corresponding to the account code into the VAT calculation formula to obtain the summary VAT amount.
15. The terminal device according to claim 11, wherein said processor executes said computer readable instructions before said step of obtaining at least two original assessed tax amount calculation tables uploaded by said aggregation means Implement the following steps:

    Acquiring an institution fetch table uploaded by the summary organization, where the institution fetch table includes at least one account data, where the account data includes a subject code and a subject value;

    Obtaining the pre-assessment tax burden table uploaded by the aggregated institution, the pre-assessment tax liability situation includes at least one tax negative data, and each of the tax negative data includes a tax burden classification, a tax negative calculation formula, and a tax negative calculation formula. The tax calculation formula and the tax calculation formula include at least two tax negative codes;

    Obtaining, from the institution number table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the account code into the tax calculation formula to obtain a corresponding tax calculation value;

    Obtaining, from the institution number table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the subject code into the tax calculation formula to obtain a corresponding tax burden check value;

    The tax negative verification result is determined based on the tax negative calculation value and the tax negative verification value corresponding to each of the tax classifications.
16. A computer readable storage medium storing computer readable instructions, wherein the computer readable instructions, when executed by a processor, implement the following steps:

    Obtaining at least two original assessed payable amount calculation tables uploaded by the summary institution, where the original assessed payable amount calculation table includes income corresponding to at least one taxable item for calculating the distribution ratio;

    And at least two of the original assessed taxable amount calculation tables are summarized based on at least one of the taxable items, and a summary taxable amount calculation table is obtained;

    Determining the apportionment rate and the apportionment tax amount of each of the aggregated institutions based on the summary taxable income calculation table to form a target assessment taxable amount calculation table;

    And sending the target assessed tax amount calculation table to the aggregated institution corresponding to the institution ID, so that the aggregated institution generates an institutional tax return based on the target distribution taxable amount calculation table.
17. The computer readable storage medium according to claim 16, wherein said obtaining at least two original assessed tax amount calculation tables uploaded by the summary organization, said original assessed tax payable calculation table including at least one should The organization corresponding to the tax item is used to calculate the income of the distribution ratio, including:

    Obtaining at least two institution fetch tables uploaded by the summary organization, the institution fetch table comprising at least one account data, the account data including a subject code and a subject value;

    Obtaining a production tax amount calculation formula corresponding to at least one of the taxable items, wherein the sales tax amount calculation formula includes at least two calculation codes;

    Obtaining a subject code corresponding to the calculated code, and substituting the account value corresponding to the account code into the calculation formula of the output tax amount, and obtaining the output tax amount corresponding to each taxable item;

    Determining the output tax amount corresponding to the taxable item and the quotient of the tax rate as the income used by the institution to calculate the distribution ratio;

    The calculation table of the original assessed tax amount is obtained based on the income corresponding to the at least one taxable item for calculating the distribution ratio.
18. The computer readable storage medium of claim 16 wherein said aggregated mechanism comprises a head office and at least one branch office;

    The determining, according to the summary taxable amount calculation table, determining the proportion of the apportionment and the amount of tax collected by each of the aggregated institutions, including:

    And calculating, according to the aggregated taxable amount calculation table, at least two institutions corresponding to the aggregated institution for calculating the income of the distribution ratio, and obtaining the total income of the aggregated institution;

    Determining, according to the organization corresponding to each branch office, the income of the distribution ratio and the total revenue of the aggregated institution, and determining the distribution ratio of each of the branches;

    Obtain a summary VAT amount based on a pre-stored VAT calculation formula;

    Determining the tax amount of each of the branches according to the product of the distribution ratio of each of the branches and the sum of the VAT amounts, and subtracting the sum of the tax amount of all the branches from the sum of the tax amount of the branches, In order to obtain the tax amount of the head office.
19. The computer readable storage medium of claim 18, wherein the VAT calculation formula comprises at least two summary codes;

    The obtaining a summary VAT amount based on a pre-stored VAT calculation formula, including:

    Obtaining at least two institution fetch tables uploaded by the summary organization, the institution fetch table comprising at least one account data, the account data including a subject code and a subject value;

    Performing a summary calculation on each account data of at least two of the institutional access tables, and determining a summary value corresponding to the account code to obtain a summary access table;

    Obtaining, in the summary fetch table, a subject code corresponding to the summary code, and substituting the summary value corresponding to the account code into the VAT calculation formula to obtain the summary VAT amount.
20. A computer readable storage medium according to claim 16, wherein said computer readable instructions are executed by a processor prior to said step of obtaining at least two original assessed tax amount calculation tables uploaded by said aggregation means The following steps are also implemented:

    Acquiring an institution fetch table uploaded by the summary organization, where the institution fetch table includes at least one account data, where the account data includes a subject code and a subject value;

    Obtaining the pre-assessment tax burden table uploaded by the aggregated institution, the pre-assessment tax liability situation includes at least one tax negative data, and each of the tax negative data includes a tax burden classification, a tax negative calculation formula, and a tax negative calculation formula. The tax calculation formula and the tax calculation formula include at least two tax negative codes;

    Obtaining, from the institution number table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the account code into the tax calculation formula to obtain a corresponding tax calculation value;

    Obtaining, from the institution number table, a subject code corresponding to the tax negative code in the tax calculation formula, and substituting the account value corresponding to the subject code into the tax calculation formula to obtain a corresponding tax burden check value;

    The tax negative verification result is determined based on the tax negative calculation value and the tax negative verification value corresponding to each of the tax classifications.

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