CN114663208A - Enterprise tax intelligent management platform based on big data analysis - Google Patents
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Abstract
The invention discloses an enterprise tax intelligent management platform based on big data analysis, which comprises an enterprise basic information input module, a tax preferential policy automatic search module, an optimal tax preferential policy matching display module and an enterprise acquired tax declaration intelligent reminding module, wherein enterprise basic information and an enterprise tax manager contact mode are input into the management platform, the management platform screens out an optimal tax preferential policy from a tax bureau website to which an enterprise registration address corresponds to a name of an administrative region according to a set tax preferential policy keyword, automatic real-time attention and intelligent screening of the tax preferential policy are realized, the enterprise acquired tax declaration intelligent reminding module is arranged, when an application reminding day of each declaration period is reached, an enterprise tax manager is automatically reminded through a short message to declare tax as soon as possible, and the tax management of the enterprise tax manager is greatly facilitated, the management efficiency and the management reliability of the income tax of the enterprise are effectively improved, and the method has greater practicability.
Description
Technical Field
The invention relates to the technical field of tax administration, in particular to an enterprise tax intelligent management platform based on big data analysis.
Background
Tax payment is an important economic activity of enterprises, and enterprise tax management introduced from the tax payment is an important component of enterprise management, so that the tax payment has positive effects on reducing enterprise tax cost, improving enterprise operating benefits, avoiding tax risks and improving enterprise tax management level. In many tax types, because the proportion of the enterprise income tax in the total amount of the total tax income of the government is higher and higher, the enterprise income tax management becomes the central importance in the enterprise tax management, however, the enterprise income tax management has the following defects at present:
1. the screening effect of the enterprise income tax preferential policy is poor: in order to encourage and support the development of enterprises or some special industries, the government puts forward a corresponding tax deduction and exemption policy by applying a tax economic lever, each local government provides a large amount of enterprise income tax preferential policies for the enterprises registered in the corresponding area in order to respond to the tax deduction and exemption policy put forward by the government, for an enterprise tax manager, the enterprise income tax preferential policies conforming to the information of the enterprise are screened out from the enterprise income preferential policies put forward by the local government to reduce the tax burden of the enterprise, but in the prior art, the screening mode of the enterprise income preferential policies is manual screening, namely, the enterprise income preferential policies uploaded by the local government are manually focused on local government tax office websites in real time, the enterprise income preferential policies are extracted from the local government, and then the enterprise information is matched, on one hand, the screening mode needs to manually put a large amount of effort in focusing on the local government tax office websites, resulting in low screening efficiency; on the other hand, due to limited concentration of people and limitation of naked eyes, missed extraction and delayed extraction of the enterprise income tax discount policy are easy to exist, so that missed application conforming to the enterprise income tax discount policy corresponding to the information of the enterprise is easy to occur to a certain extent;
2. improper management and control of enterprise income tax declaration time: the enterprise income tax declaration has legal time requirements, when the declaration period of the enterprise income tax is reached, the enterprise tax manager is required to declare the income tax, and when the income tax declaration of the enterprise is not timely, the hidden danger of large amount of fine can exist, so that the timeliness of the income tax declaration of the enterprise is very important for the enterprise tax manager, but the enterprise income tax declaration time is controlled by the enterprise tax manager at present, the declaration time delay phenomenon easily occurs, the enterprise is placed in a certain tax risk, and the normal production and operation of the enterprise are very unfavorable.
Disclosure of Invention
In order to solve the technical problems, the invention is realized by the following technical scheme:
an enterprise tax intelligent management platform based on big data analysis, comprising:
the enterprise basic information input module is used for inputting the enterprise basic information and the contact way of the enterprise tax manager into the management platform;
the automatic tax discount policy searching module is used for extracting an enterprise registration address from the enterprise basic information by the management platform, acquiring an administrative area name corresponding to the enterprise registration address from the enterprise registration address, taking the administrative area name as a target administrative area name, and further acquiring an uploaded tax discount policy file in real time from a tax bureau website corresponding to the target administrative area name according to set tax discount policy keywords;
the system comprises an optimal tax preferential policy matching and displaying module, a management platform first page and a management platform second page, wherein the optimal tax preferential policy matching and displaying module is used for extracting preferential qualification parameters, preferential amount parameters and application condition parameters from the collected content of each tax preferential policy file, matching the basic information of an enterprise with the preferential qualification parameters and preferential amount parameters corresponding to each tax preferential policy, screening the optimal tax preferential policy from the preferential qualification parameters and preferential amount parameters, placing the content of the optimal tax preferential policy file and the corresponding application condition parameters on the management platform first page, and reminding an enterprise tax manager to enter the management platform first page for viewing through a short message according to the contact mode of the enterprise tax manager;
the enterprise income tax declaration intelligent reminding module is used for extracting enterprise registration addresses from enterprise basic information so as to determine the income tax declaration cycle types of the enterprises, and setting application reminding days corresponding to each declaration cycle of the current year according to the income tax declaration intelligent reminding module, so that when the application reminding days of each declaration cycle are reached, an enterprise tax manager is automatically reminded through short messages to declare as soon as possible.
In an embodiment of the present invention, the enterprise basic information includes an enterprise name, an enterprise type, an enterprise registration address, an enterprise registration date, and an enterprise business scope.
In an embodiment of the present invention, the preferential qualification parameters include preferential enterprise types, preferential registration periods and preferential industry types, and the preferential amount parameters include tax amount and tax deduction rates.
In an embodiment of the present invention, the application condition parameters include an application time limit, an application mode and an application material name.
In an embodiment of the present invention, the application date period includes an initial application date and an expiration application date, and the application manner includes a written application and an electronic application.
In an embodiment of the present invention, the specific screening method corresponding to the optimal tax-revenue-offering policy includes the following steps:
s1, identifying the tax preferential policy which accords with the basic information of the enterprise from the tax preferential policies, and recording the tax preferential policy which accords with the basic information of the enterprise;
s2, counting the number of the policies meeting the tax and discount, if only one policy meeting the tax and discount, executing S3, if not, executing S4;
s3, extracting the deadline application date from the application condition parameters corresponding to the policy of complying with tax discount, comparing the deadline application date with the current date, if the deadline application date corresponding to the policy of complying with tax discount is larger than the current date, using the policy of complying with tax discount as the best policy of tax discount, if the deadline application date corresponding to the policy of complying with tax discount is smaller than or equal to the current date, indicating that the best policy of tax discount does not exist;
s4, selecting the best tax-benefit policy from the policies.
In an embodiment of the invention, the specific identification method for identifying the tax-offer policy corresponding to the basic enterprise information from the tax-offer policies in S1 is as follows:
extracting enterprise types from the basic enterprise information so as to match the preferential enterprise types corresponding to the tax preferential policies with the input enterprise types, recording the conformity of the preferential enterprise types corresponding to the tax preferential policies as 1 if the preferential enterprise types corresponding to the tax preferential policies are matched with the input enterprise types, and recording the conformity of the preferential enterprise types corresponding to the tax preferential policies as 0 if the preferential enterprise types corresponding to the tax preferential policies are not matched with the input enterprise types;
extracting enterprise registration dates from the basic enterprise information, acquiring the current dates, further acquiring enterprise registration years according to the current dates and the enterprise registration dates, comparing discount registration years corresponding to each tax and discount policy with the enterprise registration years, recording the conformity of the discount registration years corresponding to the tax and discount policies as 1 if the discount registration years corresponding to the tax and discount policies are less than or equal to the enterprise registration years, and recording the conformity of the discount registration years corresponding to the tax and discount policies as 0 if the discount registration years corresponding to the tax and discount policies are not more than the enterprise registration years;
extracting an enterprise operation range from the enterprise basic information, acquiring enterprise operation industry types from the enterprise basic information, further matching the preferential industry types corresponding to the tax preferential policies with the enterprise operation industry types, recording the conformity degree of the preferential industry types corresponding to the tax preferential policies as 1 if the preferential industry types corresponding to the tax preferential policies are matched with the enterprise operation industry types, and recording the conformity degree of the preferential industry types corresponding to the tax preferential policies as 0 if the preferential industry types corresponding to the tax preferential policies are not matched with the enterprise operation industry types;
substituting the coupon enterprise type conformity, the coupon registration age conformity and the coupon industry type conformity corresponding to each tax coupon policy into a comprehensive qualification conformity calculation formula to calculate the comprehensive qualification conformity corresponding to each tax coupon policy, wherein the comprehensive qualification conformity calculation formula is eta ∈ 1 ∈ 2 ∈ 3, eta represents the comprehensive qualification conformity, and epsilon 1, epsilon 2 and epsilon 3 represent the coupon enterprise type conformity, the coupon registration age conformity and the coupon industry type conformity respectively, and the values of epsilon 1, epsilon 2 and epsilon 3 are all 1 or 0;
and selecting the tax preferential policies with the value of 1 from the comprehensive qualification conformity corresponding to each tax preferential policy, and taking the tax preferential policies as the tax preferential policies conforming to the basic information of the enterprise.
In an embodiment of the present invention, in the step of S4, the step of selecting the best tax-benefit policy from the tax-benefit policies includes:
the first step is as follows: extracting an expiration application date from application condition parameters corresponding to all the tax-coupon policies, comparing the expiration application date with the current date, initially screening out the tax-coupon policies with expiration application dates larger than the current date, marking the tax-coupon policies as alternative tax-coupon policies, and sequentially numbering the screened alternative tax-coupon policies into 1,2, i, n according to a predefined numbering mode;
the second step is that: setting a reference tax-receivable limit exemption amount and a reference tax deduction rate;
the third step: the amount of the tax due limit and the exemption rate corresponding to each alternative tax preferential policy are respectively and correspondingly compared with the reference amount of the tax due limit and the reference exemption rate, the exemption index corresponding to each alternative tax preferential policy is evaluated, and the evaluation calculation formula is
Expressed as the exemption intensity index, p, corresponding to the ith alternative tax and revenue preferential policyi、qiRespectively expressed as the amount of tax due and exemption and the tax deduction and exemption rate corresponding to the ith alternative tax preferential policy,
respectively representing the reference amount of the tax due limit and the reference tax deduction rate, and a and b respectively representing the proportional coefficients corresponding to the amount of the tax due limit and the tax deduction rate;
the fourth step: analyzing the application time allowance index corresponding to each alternative tax-discount policy according to the application time limit corresponding to each alternative tax-discount policy, and recording as sigmai；
The fifth step: the comprehensive application value coefficient corresponding to each alternative tax-revenue policy is counted based on the exemption degree index and the application time margin index corresponding to each alternative tax-revenue policy, and the calculation formula is
δiExpressed as the comprehensive application value coefficient corresponding to the ith alternative tax-collection preferential policy,σiexpressed as an application time margin index corresponding to the ith alternative tax coupon policy, alpha and beta are respectively expressed as the exemption strength and the weight factor corresponding to the application time, and alpha is larger than beta;
and a sixth step: and screening the alternative tax-collection benefit policy with the maximum comprehensive application value coefficient from all the alternative tax-collection benefit policies to serve as the optimal tax-collection benefit policy.
In an embodiment of the invention, the reference tax-exempting amount is specifically an average tax-exempting amount corresponding to the alternative tax-benefit policy, and the reference tax-exempting rate is specifically an average tax-exempting rate corresponding to the alternative tax-benefit policy.
In an embodiment of the present invention, the method for analyzing the return allowance index corresponding to the application date of each alternative tax-coupon policy includes:
extracting the deadline of the application time corresponding to each alternative tax coupon policy, comparing the deadline with the current date to obtain the remaining application duration corresponding to each alternative tax coupon policy, and recording the remaining application duration as Ti；
Carrying out mean value calculation on the residual application duration corresponding to each alternative tax preferential policy, taking the calculation result as the reference residual application duration and recording the calculation result as the reference residual application duration
And is
Comparing the residual application duration corresponding to each alternative tax-collection preferential policy with the reference residual application duration, and calculating the application time margin index corresponding to each alternative tax-collection preferential policy, wherein the calculation formula is
σiExpressed as an application time margin index, T, corresponding to the ith alternative tax benefit policyiAnd the remaining application time corresponding to the ith alternative tax coupon policy is represented.
By combining all the technical schemes, the invention has the advantages and positive effects that:
1. the invention records the enterprise basic information and the contact mode of an enterprise tax manager into a management platform, collects the uploaded tax preferential policy file in real time from a tax office website belonging to a corresponding administrative area name of an enterprise registration address by the management platform according to the set tax preferential policy keyword, intelligently matches the file with the enterprise basic information, further screens out the optimal tax preferential policy, automatically places the optimal tax preferential policy on a first page of the management platform, and the enterprise tax manager enters a first page of the management platform for checking, thereby realizing automatic real-time attention and intelligent screening of the tax preferential policy, effectively solving the problem of excessive release of working energy caused by manually paying attention to the government tax office website in real time, greatly lightening the working burden of the enterprise tax manager, improving the screening efficiency, and avoiding the phenomena of missing extraction and delayed extraction of the tax preferential policy obtained by the enterprise, the timely application of the enterprise income tax preferential policy according with the information of the enterprise is guaranteed to a great extent.
2. In the process of screening the optimal tax preferential policy, the invention comprehensively considers the conformity with the basic information of the enterprise and the maximization of the enterprise benefit, so that the screened optimal tax preferential policy can accord with the basic information of the enterprise, the tax burden of the enterprise is reduced, and the maximization of the enterprise benefit is realized.
3. According to the invention, by arranging the enterprise income tax declaration intelligent reminding module, the application reminding days corresponding to each declaration cycle of the current age limit are set according to the enterprise income tax declaration cycle types, and when the application reminding days of each declaration cycle are reached, the enterprise tax managers are automatically reminded to declare as soon as possible through short messages, so that the intelligent reminding of the enterprise income tax declaration time is realized, the occurrence of declaration delay phenomenon caused by manually controlling the enterprise income tax declaration time is effectively avoided, the enterprise tax involvement risk is reduced, and the reputation of the enterprise and the normal operation of production and management are ensured to a certain extent.
Drawings
The invention is further illustrated by means of the attached drawings, but the embodiments in the drawings do not constitute any limitation to the invention, and for a person skilled in the art, other drawings can be obtained on the basis of the following drawings without inventive effort.
Fig. 1 is a schematic view of a module connection structure according to the present invention.
Detailed Description
The technical solutions in the embodiments of the present invention will be clearly and completely described below with reference to the drawings in the embodiments of the present invention, and it is obvious that the described embodiments are only a part of the embodiments of the present invention, and not all of the embodiments. All other embodiments, which can be derived by a person skilled in the art from the embodiments given herein without making any creative effort, shall fall within the protection scope of the present invention.
Referring to fig. 1, the invention provides an enterprise tax intelligent management platform based on big data analysis, which comprises an enterprise basic information entry module, a tax preferential policy automatic search module, an optimal tax preferential policy matching display module and an enterprise acquired tax declaration intelligent reminding module, wherein the enterprise basic information entry module is respectively connected with the tax preferential policy automatic search module and the enterprise acquired tax declaration intelligent reminding module, and the tax preferential policy automatic search module is connected with the optimal tax preferential policy matching display module.
And the enterprise basic information input module is used for inputting the enterprise basic information and the contact information of the enterprise tax manager into the management platform, wherein the enterprise basic information comprises an enterprise name, an enterprise type, an enterprise registration address, an enterprise registration date and an enterprise management range.
In one embodiment, the enterprise types include joint venture, sole venture, state, private, national ownership, collective ownership, shareholding, limited liability, and the like.
And the automatic tax discount policy searching module is used for extracting the enterprise registration address from the enterprise basic information by the management platform, acquiring the administrative area name corresponding to the enterprise registration address from the enterprise registration address, taking the administrative area name as the target administrative area name, and further acquiring the uploaded tax discount policy file in real time from the tax bureau website corresponding to the target administrative area name according to the set tax discount policy keywords.
Preferably, the keywords of the tax return policy mentioned in the above embodiments may be a tax return policy, a tax exemption policy, a tax subsidy policy, and the like.
The optimal tax preferential policy matching display module is used for extracting preferential qualification parameters, preferential amount parameters and application condition parameters from the collected contents of each tax preferential policy file, wherein the preferential qualification parameters comprise preferential enterprise types, preferential registration years and preferential industry types, the preferential amount parameters comprise tax-exempting amount and tax-exempting rate, the application condition parameters comprise an application time limit, an application mode and an application material name, the application time limit comprises an initial application date and a deadline application date, and the application mode comprises written application and electronic application;
it should be noted that the above-mentioned parameters of the preferential amount are embodied in the following examples:
"the annual income due to tax payment does not exceed the part of 100 ten thousand yuan, minus the income due to tax payment by 25%", in the example 100 ten thousand yuan represents the amount due to tax payment and exemption, 25% represents the tax deduction and exemption rate, and it can be seen that the higher the amount due to tax payment and exemption corresponding to a certain tax preferential policy is, the higher the tax deduction and exemption rate is, the greater the preferential strength corresponding to the tax preferential policy is.
After extracting the preferential qualification parameters, the preferential amount parameters and the application condition parameters corresponding to each tax-preferential policy, the optimal tax-preferential policy matching display module matches the basic information of the enterprise with the preferential qualification parameters and the preferential amount parameters corresponding to each tax-preferential policy to screen out the optimal tax-preferential policy, wherein the specific screening method corresponding to the optimal tax-preferential policy comprises the following steps:
s1, identifying the tax preferential policy which accords with the basic information of the enterprise from the tax preferential policies, wherein the specific identification method comprises the following steps:
extracting enterprise types from the basic enterprise information so as to match the preferential enterprise types corresponding to the tax preferential policies with the input enterprise types, recording the conformity of the preferential enterprise types corresponding to the tax preferential policies as 1 if the preferential enterprise types corresponding to the tax preferential policies are matched with the input enterprise types, and recording the conformity of the preferential enterprise types corresponding to the tax preferential policies as 0 if the preferential enterprise types corresponding to the tax preferential policies are not matched with the input enterprise types;
extracting enterprise registration date from the enterprise basic information, acquiring the current date, further acquiring enterprise registration years according to the current date and the enterprise registration date, comparing preferential registration years corresponding to various tax-preferential policies with the enterprise registration years, recording the conformity of preferential registration years corresponding to the tax-preferential policies as 1 if the preferential registration years corresponding to certain tax-preferential policies are less than or equal to the enterprise registration years, and recording the conformity of preferential registration years corresponding to the tax-preferential policies as 0 if the preferential registration years corresponding to certain tax-preferential policies are not less than or equal to the enterprise registration years;
extracting an enterprise operation range from the enterprise basic information, acquiring enterprise operation industry types from the enterprise basic information, further matching the preferential industry types corresponding to the tax preferential policies with the enterprise operation industry types, recording the conformity degree of the preferential industry types corresponding to the tax preferential policies as 1 if the preferential industry types corresponding to the tax preferential policies are matched with the enterprise operation industry types, and recording the conformity degree of the preferential industry types corresponding to the tax preferential policies as 0 if the preferential industry types corresponding to the tax preferential policies are not matched with the enterprise operation industry types;
substituting the coupon enterprise type conformity, the coupon registration life conformity and the coupon industry type conformity corresponding to each tax coupon policy into a comprehensive qualification conformity calculation formula to calculate the comprehensive qualification conformity corresponding to each tax coupon policy, wherein the comprehensive qualification conformity calculation formula is eta ∈ 1 ∈ 2 ∈ 3, eta is expressed as the comprehensive qualification conformity, and epsilon 1, epsilon 2 and epsilon 3 are respectively expressed as the coupon enterprise type conformity, the coupon enterprise type conformity and the coupon industry type conformity, wherein the values of epsilon 1, epsilon 2 and epsilon 3 are all 1 or 0;
in the above-mentioned integrated eligibility conformity calculation formula, only when the conformity of the preferential enterprise type, the conformity of the preferential registration age and the conformity of the preferential industry type corresponding to a certain tax-preferential policy are all 1, the integrated eligibility conformity corresponding to the tax-preferential policy is 1, and if any one of the conformity of the preferential enterprise type, the conformity of the preferential registration age and the conformity of the preferential industry type corresponding to a certain tax-preferential policy is 0, the integrated eligibility conformity corresponding to the tax-preferential policy is 0;
selecting a tax preferential policy with the value of 1 from the comprehensive qualification conformity corresponding to each tax preferential policy, taking the tax preferential policy as the tax preferential policy conforming to the basic information of the enterprise, and recording the tax preferential policy as conforming to the tax preferential policy;
s2, counting the number of the policies conforming to the tax discount, if only one policy conforms to the tax discount, executing S3, and if not, executing S4;
s3, extracting the deadline application date from the application condition parameters corresponding to the policy of complying with tax discount, comparing the deadline application date with the current date, if the deadline application date corresponding to the policy of complying with tax discount is larger than the current date, indicating that the current date does not reach the deadline application date, then using the policy of complying with tax discount as the best policy of complying with tax discount, if the deadline application date corresponding to the policy of complying with tax discount is smaller than or equal to the current date, indicating that the current date exceeds or reaches the deadline application date, indicating that the best policy of complying with tax discount does not exist;
s4, screening out the best tax and preferential policies from the policies conforming to tax and preferential policies, and specifically referring to the following steps:
the first step is as follows: extracting an expiration application date from application condition parameters corresponding to all the tax-coupon policies, comparing the expiration application date with the current date, initially screening out the tax-coupon policies with expiration application dates larger than the current date, marking the tax-coupon policies as alternative tax-coupon policies, and sequentially numbering the screened alternative tax-coupon policies into 1,2, i, n according to a predefined numbering mode;
the second step is that: setting a reference tax-due and tax-limit-free amount and a reference tax-reducing rate, wherein the reference tax-due and tax-limit-free amount is specifically an average tax-due and tax-limit-free amount corresponding to the alternative tax-receiving preferential policy, and the reference tax-reducing rate is specifically an average tax-reducing rate corresponding to the alternative tax-receiving preferential policy;
the third step: the alternative tax is collectedThe amount of exemption due to tax payment limit and the deduction rate corresponding to the preferential policy are respectively compared with the reference amount of exemption due to tax payment limit and the reference deduction rate, and the deduction degree index corresponding to each alternative tax preferential policy is evaluated, wherein the evaluation calculation formula is
Expressed as the exemption power index, p, corresponding to the ith alternative tax coupon policyi、qiRespectively expressed as the amount of tax due and exemption and the tax deduction and exemption rate corresponding to the ith alternative tax preferential policy,
respectively expressed as a reference taxable limit free amount, a reference tax reduction rate, and
a. b is respectively expressed as proportional coefficients corresponding to the amount of tax due and the tax exemption rate;
the fourth step: analyzing the application time allowance index corresponding to each alternative tax-discount policy according to the application time limit corresponding to each alternative tax-discount policy, and recording as sigmaiThe specific analysis method is as follows:
extracting the deadline of the application time corresponding to each alternative tax coupon policy, comparing the deadline with the current date to obtain the remaining application duration corresponding to each alternative tax coupon policy, and recording the remaining application duration as Ti；
Carrying out mean value calculation on the residual application duration corresponding to each alternative tax preferential policy, taking the calculation result as the reference residual application duration and recording the calculation result as the reference residual application duration
And is
Will each beComparing the residual application duration corresponding to the alternative tax discount policies with the reference residual application duration, and calculating the application time margin index corresponding to each alternative tax discount policy, wherein the calculation formula is
σiExpressed as the application time allowance index, T, corresponding to the ith alternative tax benefit policyiThe residual application time corresponding to the ith alternative tax-revenue policy is represented, wherein the longer the residual application time corresponding to a certain alternative tax-revenue policy is, the larger the application time margin index is, and the more abundant the application time corresponding to the alternative tax-revenue policy is;
the fifth step: the comprehensive application value coefficient corresponding to each alternative tax-revenue policy is counted based on the exemption degree index and the application time margin index corresponding to each alternative tax-revenue policy, and the calculation formula is
δiExpressed as the comprehensive application value coefficient, sigma, corresponding to the ith alternative tax coupon policyiExpressed as the application time margin index corresponding to the ith alternative tax-collection benefit policy, wherein alpha and beta are respectively expressed as the exemption degree and the weight factor corresponding to the application time, and alpha is larger than beta, wherein the larger the application time margin index corresponding to a certain alternative tax-collection benefit policy is, the larger the exemption degree index is, the larger the comprehensive application value coefficient is, the more worthy of application of the alternative tax-collection benefit policy is indicated;
preferably, the application time margin and the exemption degree are selected from the comprehensive application value coefficient calculation formula as a comprehensive application value index, because the application time margin directly influences the sufficiency degree and the accuracy degree of the preparation of the application material, the application passing rate is indirectly determined, when the application time left by a certain alternative tax benefit policy is not sufficient, the preparation of the application material is predicted to be hasty, so that the error rate is increased, the application passing rate is reduced, the tax cost born by an enterprise is intuitively reflected by the exemption degree, the larger the exemption degree is, the lower the tax cost born by the enterprise is, so that the benefit of the enterprise can be maximized, and the two indexes have certain influence on the application value of the alternative tax benefit policy and cannot be ignored;
and a sixth step: and screening the alternative tax-collection benefit policy with the maximum comprehensive application value coefficient from all the alternative tax-collection benefit policies to serve as the optimal tax-collection benefit policy.
The embodiment of the invention records the enterprise basic information and the contact mode of an enterprise tax manager into a management platform, collects the uploaded tax preferential policy file in real time from a tax office website belonging to an administrative region name corresponding to an enterprise registration address by the management platform according to the set tax preferential policy keywords, intelligently matches the file with the enterprise basic information, further screens out the optimal tax preferential policy, automatically places the optimal tax preferential policy on a first page of the management platform, and the enterprise tax manager enters a first page of the management platform for checking, thereby realizing automatic real-time attention and intelligent screening of the tax preferential policy, effectively solving the problem of excessive release of working energy caused by manually paying attention to the government tax office website in real time, greatly lightening the working burden of the enterprise tax manager, improving the screening efficiency, and avoiding the phenomena of omission extraction and delayed extraction of the tax policy obtained by the enterprise, the timely application of the enterprise income tax preferential policy according with the information of the enterprise is guaranteed to a great extent.
The embodiment of the invention comprehensively considers the conformity with the basic information of the enterprise and the maximization of the enterprise benefit in the process of screening the optimal tax preferential policy, so that the screened optimal tax preferential policy can accord with the basic information of the enterprise, the tax burden of the enterprise is reduced, and the maximization of the enterprise benefit is realized.
After the optimal tax discount policy is screened out, the optimal tax discount policy matching display module places the file content of the optimal tax discount policy and the corresponding application condition parameters in the first page of the management platform, and simultaneously reminds an enterprise tax manager to enter the first page of the management platform for checking through a short message according to the contact mode of the enterprise tax manager, so that the enterprise tax manager can check and apply the optimal tax discount policy in time.
In a specific embodiment, the matching and displaying module for the optimal revenue discount policy further comprises a step of extracting an application time limit from application condition parameters corresponding to the optimal revenue discount policy, so as to set each reminding time point, and further remind an enterprise tax return manager to apply as soon as possible by short messages when each reminding time point is reached, so that the situation that application time is missed is avoided.
An enterprise income tax declaration intelligent reminding module is used for extracting enterprise registration addresses from enterprise basic information to determine enterprise income tax declaration cycle types, and the specific determination mode is that according to administrative region names corresponding to the enterprise registration addresses, the enterprise income tax declaration cycle types are matched with enterprise income tax declaration cycle types corresponding to the set administrative region domain names, so as to determine enterprise income tax declaration cycle types, wherein the enterprise income tax declaration cycle types comprise monthly declaration and seasonal declaration, and application reminding days corresponding to the declaration cycles of the current year limit are set according to the administrative region names, so that when the application reminding days of the declaration cycles reach, an enterprise tax manager is automatically reminded by short messages to declare as soon as possible, the intelligent reminding of enterprise income tax declaration time is realized, and the phenomenon of declaration delay caused by manually controlling the enterprise income tax declaration time is effectively avoided, the method is beneficial to reducing the tax-related risks of enterprises, and guarantees the reputation of the enterprises and the normal operation of production and management to a certain extent.
By constructing the enterprise tax intelligent management platform based on big data analysis, the invention can automatically search the enterprise tax preferential policy and intelligently screen the optimal tax preferential policy on the one hand, and can intelligently remind the enterprise income tax declaration time on the other hand, thereby greatly facilitating the tax management of enterprise tax managers, effectively improving the management efficiency and the management reliability of the enterprise income tax, and having greater practicability.
The foregoing is merely exemplary and illustrative of the present invention and various modifications, additions and substitutions may be made by those skilled in the art to the specific embodiments described without departing from the scope of the invention as defined in the following claims.
Claims (10)
1. The utility model provides an enterprise tax intelligent management platform based on big data analysis which characterized in that includes:
the enterprise basic information input module is used for inputting the enterprise basic information and the contact way of the enterprise tax manager into the management platform;
the automatic tax discount policy searching module is used for extracting an enterprise registration address from the enterprise basic information by the management platform, acquiring an administrative area name corresponding to the enterprise registration address from the enterprise registration address, taking the administrative area name as a target administrative area name, and further acquiring an uploaded tax discount policy file in real time from a tax bureau website corresponding to the target administrative area name according to set tax discount policy keywords;
the system comprises an optimal tax preferential policy matching and displaying module, a management platform first page and a management platform second page, wherein the optimal tax preferential policy matching and displaying module is used for extracting preferential qualification parameters, preferential amount parameters and application condition parameters from the collected content of each tax preferential policy file, matching the basic information of an enterprise with the preferential qualification parameters and preferential amount parameters corresponding to each tax preferential policy, screening the optimal tax preferential policy from the preferential qualification parameters and preferential amount parameters, placing the content of the optimal tax preferential policy file and the corresponding application condition parameters on the management platform first page, and reminding an enterprise tax manager to enter the management platform first page for viewing through a short message according to the contact mode of the enterprise tax manager;
the enterprise income tax declaration intelligent reminding module is used for extracting enterprise registration addresses from enterprise basic information so as to determine the income tax declaration cycle types of the enterprises, and setting application reminding days corresponding to each declaration cycle of the current year according to the income tax declaration intelligent reminding module, so that when the application reminding days of each declaration cycle are reached, an enterprise tax manager is automatically reminded through short messages to declare as soon as possible.
2. The intelligent enterprise tax management platform based on big data analysis according to claim 1, wherein: the enterprise basic information comprises an enterprise name, an enterprise type, an enterprise registration address, an enterprise registration date and an enterprise operation range.
3. The intelligent enterprise tax management platform based on big data analysis according to claim 1, wherein: the preferential qualification parameters comprise preferential enterprise types, preferential registration years and preferential industry types, and the preferential amount parameters comprise tax-free amount and tax-free rate.
4. The intelligent enterprise tax management platform based on big data analysis according to claim 1, wherein: the application condition parameters comprise application time limit, application mode and application material name.
5. The intelligent enterprise tax management platform based on big data analysis according to claim 4, wherein: the application date period comprises an initial application date and an ending application date, and the application mode comprises a written application and an electronic application.
6. The intelligent enterprise tax management platform based on big data analysis according to claim 1, wherein: the specific screening method corresponding to the optimal tax and revenue preferential policy comprises the following steps:
s1, identifying the tax preferential policy which accords with the basic information of the enterprise from the tax preferential policies, and recording the tax preferential policy which accords with the basic information of the enterprise;
s2, counting the number of the policies conforming to the tax discount, if only one policy conforms to the tax discount, executing S3, and if not, executing S4;
s3, extracting the deadline application date from the application condition parameters corresponding to the policy of complying with tax discount, comparing the deadline application date with the current date, if the deadline application date corresponding to the policy of complying with tax discount is larger than the current date, using the policy of complying with tax discount as the best policy of tax discount, if the deadline application date corresponding to the policy of complying with tax discount is smaller than or equal to the current date, indicating that the best policy of tax discount does not exist;
s4, selecting the best tax-benefit policy from the policies.
7. The intelligent enterprise tax management platform based on big data analysis according to claim 6, wherein: in S1, the specific identification method for identifying the tax benefit policy corresponding to the basic enterprise information from the tax benefit policies is as follows:
extracting enterprise types from the basic enterprise information so as to match the discount enterprise types corresponding to the tax and discount policies with the entered enterprise types, recording the conformity of the discount enterprise types corresponding to the tax and discount policies as 1 if the discount enterprise types corresponding to the tax and discount policies are consistent with the entered enterprise types, and recording the conformity of the discount enterprise types corresponding to the tax and discount policies as 0 if the discount enterprise types corresponding to the tax and discount policies are not consistent with the entered enterprise types;
extracting enterprise registration date from the enterprise basic information, acquiring the current date, further acquiring enterprise registration years according to the current date and the enterprise registration date, comparing preferential registration years corresponding to various tax-preferential policies with the enterprise registration years, recording the conformity of preferential registration years corresponding to the tax-preferential policies as 1 if the preferential registration years corresponding to certain tax-preferential policies are less than or equal to the enterprise registration years, and recording the conformity of preferential registration years corresponding to the tax-preferential policies as 0 if the preferential registration years corresponding to certain tax-preferential policies are not less than or equal to the enterprise registration years;
extracting an enterprise operation range from the enterprise basic information, acquiring enterprise operation industry types from the enterprise basic information, further matching the preferential industry types corresponding to the tax preferential policies with the enterprise operation industry types, recording the conformity degree of the preferential industry types corresponding to the tax preferential policies as 1 if the preferential industry types corresponding to the tax preferential policies are matched with the enterprise operation industry types, and recording the conformity degree of the preferential industry types corresponding to the tax preferential policies as 0 if the preferential industry types corresponding to the tax preferential policies are not matched with the enterprise operation industry types;
substituting the coupon enterprise type conformity, the coupon registration age conformity and the coupon industry type conformity corresponding to each tax coupon policy into a comprehensive qualification conformity calculation formula to calculate the comprehensive qualification conformity corresponding to each tax coupon policy, wherein the comprehensive qualification conformity calculation formula is eta ∈ 1 ∈ 2 ∈ 3, eta represents the comprehensive qualification conformity, and epsilon 1, epsilon 2 and epsilon 3 represent the coupon enterprise type conformity, the coupon registration age conformity and the coupon industry type conformity respectively, and the values of epsilon 1, epsilon 2 and epsilon 3 are all 1 or 0;
and selecting the tax preferential policy with the value of 1 from the comprehensive qualification conformity corresponding to each tax preferential policy, and taking the tax preferential policy as the tax preferential policy conforming to the basic information of the enterprise.
8. The intelligent enterprise tax management platform based on big data analysis according to claim 6, wherein: in the step S4, the step of selecting the best tax-benefit policy from the tax-benefit-compliant policies refers to the following steps:
the first step is as follows: extracting an expiration application date from application condition parameters corresponding to all tax-coupon-compliant policies, comparing the expiration application date with the current date, primarily screening out tax-coupon-compliant policies with expiration application dates larger than the current date, marking the tax-coupon-compliant policies as alternative tax-coupon policies, and sequentially numbering the screened alternative tax-coupon policies as 1,2, 1, i, n according to a predefined numbering mode;
the second step: setting a reference tax-receivable limit free amount and a reference tax reducing rate;
the third step: the amount of the tax due limit and the exemption rate corresponding to each alternative tax preferential policy are respectively and correspondingly compared with the reference amount of the tax due limit and the reference exemption rate, the exemption index corresponding to each alternative tax preferential policy is evaluated, and the evaluation calculation formula is
Expressed as the exemption power index, p, corresponding to the ith alternative tax coupon policyi、qiRespectively expressed as the amount of tax due and exemption and the tax deduction and exemption rate corresponding to the ith alternative tax preferential policy,
respectively representing the reference amount of the tax due limit and the reference tax deduction rate, and a and b respectively representing the proportional coefficients corresponding to the amount of the tax due limit and the tax deduction rate;
the fourth step: analyzing the application time allowance index corresponding to each alternative tax-discount policy according to the application time limit corresponding to each alternative tax-discount policy, and recording as sigmai；
The fifth step: the comprehensive application value coefficient corresponding to each alternative tax-revenue policy is counted based on the exemption degree index and the application time margin index corresponding to each alternative tax-revenue policy, and the calculation formula is
δiExpressed as the comprehensive application value coefficient, sigma, corresponding to the ith alternative tax coupon policyiExpressed as an application time margin index corresponding to the ith alternative tax coupon policy, alpha and beta are respectively expressed as the exemption strength and the weight factor corresponding to the application time, and alpha is larger than beta;
and a sixth step: and screening the alternative tax-collection benefit policy with the maximum comprehensive application value coefficient from all the alternative tax-collection benefit policies to serve as the optimal tax-collection benefit policy.
9. The intelligent enterprise tax management platform based on big data analysis according to claim 8, wherein: the reference tax-free amount is specifically an average tax-free amount corresponding to the alternative tax coupon policy, and the reference tax-free rate is specifically an average tax-free rate corresponding to the alternative tax coupon policy.
10. The intelligent enterprise tax management platform based on big data analysis according to claim 8, wherein: the method for analyzing the return allowance index corresponding to the application date of each alternative tax-earning preferential policy comprises the following steps:
extracting the deadline from the application time limit corresponding to each alternative tax preferential policy, and comparing the deadline with the current date to obtain each alternative tax preferential policyThe remaining application duration corresponding to the tax preference policy is recorded as Ti；
Carrying out mean value calculation on the residual application duration corresponding to each alternative tax preferential policy, taking the calculation result as the reference residual application duration and recording the calculation result as the reference residual application duration
And is
Comparing the residual application duration corresponding to each alternative tax-collection preferential policy with the reference residual application duration, and calculating the application time margin index corresponding to each alternative tax-collection preferential policy, wherein the calculation formula is
σiExpressed as the application time allowance index, T, corresponding to the ith alternative tax benefit policyiAnd the remaining application time corresponding to the ith alternative tax coupon policy is represented.
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