'Amount-checking invoice-control, invoice-checking tax-controlling' 'data greatly tracking' tax controlling method, system constructing and operation method

Abstract

The method comprises: setting up a 'quantity-auditing' receipt on the product; a good data collecting process is added into the front end of using receipt to control the tax to audit the receipt content; the receipt electronic data is transmitted t o the tax authorities; if the number is big, the tracing the all process of good stream, draw a bill and declaring dutiable good; providing multi dimension message collection receipt.

Description

technical field [0001] The present invention relates to a computer management system, in particular to a turnover tax tax control management method and the construction method and operation method of the computer management tax control system, which are used for value-added tax "verification of invoices, verification of invoices and tax control" "Big data tracking" tax control method, construction and operation of tax control system. technical background [0002] In the field of value-added tax control in my country, "tax control by invoice" is implemented, that is, "tax control by invoice". The production and operation of the company and the corresponding tax obligations. [0003] In terms of technical measures, the state promotes anti-counterfeiting tax control invoices and cash registers through the "Golden Tax Project", and establishes a tax information management system to collect business and merchant invoice issuance information for tax control. [0004] The complete...

AI Technical Summary

Problems solved by technology

[0018] The current tax management methods and export tax rebate methods cannot completely prevent the occurrence of export tax fraud cases, cannot balance the invisible financial reverse transfer payment burden brought by export tax rebate policies in developed and backward areas, and cannot balance the local financial burden of tax rebates for export commodities in different places. Realize the tax rebate principle of "how much is collected and how much is refunded", let alone prevent and eradicate smuggling of imported goods

[0019] In order to balance the transfer payment of export tax rebates, encourage the development of imported materials processing industry, and prevent repeated tax refunds, the tax authorities need to know where each import and export goods is purchased, or where the raw materials of export commodities are purchased, so that Formulate and implement a reasonable tax rebate burden mechanism, support backward areas to develop export commodities, foster emerging industries and welfare industries, encourage export trade-concentrated areas to actively develop export trade, encourage the development of independent procurement and processing trade, and protect the interests of legitimate importers. The agency does not have effective logistics management records and cannot achieve "big data tracking", so it cannot reasonably achieve the above policy goals

[0020] 2. The construction of the current tax control system does not meet the requirements of precise tax control and management

[0021] At present, the "data centralization" implemented in the third phase of the Golden Tax Project is mainly a large concentration of tax business data. Specifically, it is to run integrated management software at the provincial level to realize centralized processing of major tax business data and realize macro management from unified tax data. In terms of efficiency, this is necessary, but the current data concentration does not include the value-added tax invoice cross-audit system, anti-counterfeiting tax control system, and export tax rebate review system. He said that the current large data concentration is "helpless and useless". Even if the value-added tax invoice cross-audit system, anti-counterfeiting tax control system, and export tax rebate review system are centralized in the provincial platform for unified processing in the future, it is difficult to expect the management effect. Comprehensive improvement, not to mention that centralized processing is difficult to improve the efficiency of real-time processing of commodity dynamic circulation data. Even if provincial centralization is achieved, it will continue to split the real-time information control of cross-provincial circulation of commodities. If it is further centralized from the provincial level to the headquarters, It is unrealistic to centralize all the dynamic data of the national taxation business to the State Administration of Taxation for real-time processing, at least for the control and control of the authenticity of the invoice content and the completeness of invoice issuance, which is a huge investment and time-consuming , inefficient way

[0022] In the era of network economy, e-commerce presents a paperless feature. The development of e-commerce poses a challenge to the traditional tax system. The current tax system uses accounting information system accounting, account book records, vouchers, etc. as the basis for collection and inspection. The collection and management methods and the application of electronic money have also opened up new ways for the tax evasion of monetary funds. Various transaction activities of online companies may occur, end, or change at any time, and their business activities present a kind of immediacy or randomness. Unable to implement tax control "big data tracking", which makes the traditional tax registration system helpless in implementing effective monitoring and management of online entities

As a result, it is difficult to control the problem of tax evasion in online transactions, and the "tax failure" caused by online trade has shaken the tax bases of various countries

[0023] 3. It is impossible to establish a tax control system that meets the requirements of precise tax control and management with the current construction method

[0028] 3) As the unified operation and processing of data in the national tax control system, it is faced with complex data sources. Due to the heterogeneity, non-standardization, isolation and incompleteness of data sources, the operation of data is very complicated and difficult ;

[0029] 4) As the data management of the national tax control system, it is difficult to control the data operation. It is difficult to obtain real-time and complete data information. The cost of data construction, maintenance and use is high, and it is difficult to realize the unified security of data. manage

[0030] 5) At the business level, there is no unified management, the tax control business requirements are global, the current status of tax control management is scattered and isolated, information cannot be shared, and business cannot be coordinated; taxpayers report tax information once a month, and cannot grasp the goods The real-time information of the transaction cannot carry out real-time tax control on the commodity transactions that occur in real time and are completed in real time; the data cannot be guaranteed to be smooth and safe in the process of "big data tracking"; the authority cannot be controlled, adjusted and reflected in the process of "big data tracking" ;

[0031] 6) In terms of business development, the application bottleneck restricts the expansion of new services, and the performance bottleneck restricts the improvement of business volume. It cannot adapt to new business and functional requirements, cannot realize effective communication with surrounding systems, and cannot adapt to the increasingly rich new The complex development of business logic interaction makes it impossible to respond quickly to the continuous development of business;

[0032] 7) At the application level of innovative business, it is even more impossible to realize the "big data tracking" required by the present invention, because the national taxation system is not established on a unified, service-oriented "loosely coupled" platform. In the case of separation, the business requirements of the present invention cannot be realized

Value-added tax cannot be directly used to pay taxes and mark tax payments by pasting "tax stamps" on commodities

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