KR20140033872A - Apparatus and method for determining estimated value-added tax - Google Patents

Apparatus and method for determining estimated value-added tax Download PDF

Info

Publication number
KR20140033872A
KR20140033872A KR1020120100340A KR20120100340A KR20140033872A KR 20140033872 A KR20140033872 A KR 20140033872A KR 1020120100340 A KR1020120100340 A KR 1020120100340A KR 20120100340 A KR20120100340 A KR 20120100340A KR 20140033872 A KR20140033872 A KR 20140033872A
Authority
KR
South Korea
Prior art keywords
information
tax
purchase
sales
credit card
Prior art date
Application number
KR1020120100340A
Other languages
Korean (ko)
Inventor
석창규
Original Assignee
웹케시 주식회사
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by 웹케시 주식회사 filed Critical 웹케시 주식회사
Priority to KR1020120100340A priority Critical patent/KR20140033872A/en
Publication of KR20140033872A publication Critical patent/KR20140033872A/en

Links

Images

Classifications

    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/08—Payment architectures
    • G06Q20/20—Point-of-sale [POS] network systems
    • G06Q20/207—Tax processing
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/22—Payment schemes or models
    • G06Q20/24—Credit schemes, i.e. "pay after"
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/12—Accounting
    • G06Q40/123—Tax preparation or submission
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q50/00—Information and communication technology [ICT] specially adapted for implementation of business processes of specific business sectors, e.g. utilities or tourism
    • G06Q50/10—Services
    • G06Q50/26—Government or public services

Landscapes

  • Business, Economics & Management (AREA)
  • Accounting & Taxation (AREA)
  • Finance (AREA)
  • Engineering & Computer Science (AREA)
  • General Business, Economics & Management (AREA)
  • Development Economics (AREA)
  • Theoretical Computer Science (AREA)
  • Strategic Management (AREA)
  • General Physics & Mathematics (AREA)
  • Physics & Mathematics (AREA)
  • Economics (AREA)
  • Marketing (AREA)
  • Tourism & Hospitality (AREA)
  • Technology Law (AREA)
  • Educational Administration (AREA)
  • Health & Medical Sciences (AREA)
  • General Health & Medical Sciences (AREA)
  • Human Resources & Organizations (AREA)
  • Primary Health Care (AREA)
  • Cash Registers Or Receiving Machines (AREA)

Abstract

A device and method for calculating a predicted additional tax are disclosed. The device for calculating a predicted additional tax includes: a sales tax information calculation unit for calculating sales tax information of business based on electronic tax-invoice sales information, and credit card sales information or cash receipt sales information; a input tax information calculation unit for calculating a input tax information of business based on the electronic tax-invoice input information, and the credit card input information or the cash receipt input information; an other tax refund information calculation unit for calculating other tax refund information of business; and a predicted additional tax calculation unit for calculating predicted additional tax information of business based on the sales tax information, the input tax information and other tax refund information. [Reference numerals] (1) User terminal; (10) Electronic tax-invoice server; (100) Predicted additional tax calculation unit; (20) Cash receipt server; (30) National tax service server; (40) Credit card company server; (50) Member store server; (AA) Network

Description

Apparatus and method for determining estimated value-added tax}

Embodiments relate to an apparatus and method for calculating an expected VAT, and an apparatus and method for estimating the VAT to be paid by a business operator.

According to Article 17 (1) of the VAT Law, the amount of VAT payable by the business operator (hereinafter referred to as "payment tax") shall be the amount of tax on goods or services supplied by him (hereinafter referred to as "tax revenue tax"). ) Shall be deducted from the following tax (hereinafter referred to as "purchasing tax amount"): Article 17 Paragraph (1) shall be: 1. the amount of tax on the supply of goods or services used or used for his business; and 2. the amount of the tax on the income of the goods used or used for his business. Therefore, the business operator must calculate the sales and purchase tax correctly for the VAT return (hereinafter referred to as “VAT”), and if they miss the deadline for the VAT report or if the report is different from the facts, the VAT will be charged. The business operator shall collect all the supporting data on sales tax and purchase tax within the tax return period, prepare statistics and submit the tax return to the IRS. The VAT summed up in this way has an error in that it is difficult to bear the additional tax. In addition, VAT shall be reported and paid for 6 months as a taxable period, and the operator can check his VAT details only once every 6 months when VAT is filed, but usually, he / she will pay VAT in this tax period. The company could not establish a management strategy based on tax information because it could not be identified at all.

Korean Patent No. 10-0662026 relates to a VAT refund processing system and a method through a network, and provides a refundable transaction details to a provider when an operator deals with goods through a predetermined corporate card. However, Korean Patent No. 10-0662026 is only extracting the purchase tax deduction only for the use of the corporate card of the details that can be deducted as the purchase tax, it is not possible to grasp the entire purchase tax deduction. In addition, since the sales tax and other deductions according to the policy could not be reflected, the entire VAT could not be grasped in real time. Despite Korean Patent Registration No. 10-0662026, there is still a need to provide VAT estimates to operators in real time.

Korea Patent Registration 10-0662026

According to an aspect of the present invention, the operator can conveniently check the VAT amount to be paid in the VAT reporting period in real time. As a result, management strategies based on tax information can be formulated.

According to another aspect of the present invention, even if a business operator does not collect documentary data for VAT report by hand or separately, it is possible to automatically check the VAT amount to be paid in the VAT reporting period.

According to another aspect of the present invention, it is possible to calculate the amount of VAT payable in the VAT return period more accurately than in the prior art.

According to an aspect of the present invention, the sales tax information calculation unit for calculating the sales tax information of the operator based on the electronic tax invoice sales information, credit card sales information or cash receipt sales information; A purchase tax information calculation unit for calculating purchase tax information of the operator based on the electronic tax invoice purchase information, credit card purchase information, or cash receipt purchase information; Other deductible tax information calculation unit for calculating the other deductible tax information of the operator; And an estimated VAT information calculating unit for calculating the expected VAT information of the operator based on the sales tax information, the purchase tax information, and the other deductible tax information.

According to another aspect of the present invention, the expected VAT calculation device calculates the sales tax information of the operator based on the electronic tax invoice sales information, credit card sales information or cash receipt sales information; Calculating, by the expected VAT calculation device, purchase tax information of the operator based on electronic tax invoice purchase information, credit card purchase information, or cash receipt purchase information; Calculating, by the expected VAT calculation device, other deductible tax information of the operator; And calculating, by the expected VAT calculation device, the expected VAT information of the operator based on the sales tax information, the purchase tax information, and the other deductible tax information.

According to another aspect of the present invention, the expected VAT calculation device calculates the sales tax information of the operator based on the electronic tax invoice sales information, credit card sales information or cash receipt sales information; Calculating, by the expected VAT calculation device, purchase tax information of the operator based on electronic tax invoice purchase information, credit card purchase information, or cash receipt purchase information; Calculating, by the expected VAT calculation device, other deductible tax information of the operator; And calculating, by the expected VAT calculation device, the expected VAT information of the operator based on the sales tax information, the purchase tax information, and the other deductible tax information. A computer readable recording medium having recorded thereon computer executable instructions is provided.

According to one aspect of the invention, the operator can always establish a management strategy based on accurate tax information. Specifically, the operator can conveniently check the VAT amount to be paid in the VAT reporting period in real time, and use it to establish a sales and purchase strategy.

According to another aspect of the present invention, it is possible to automatically determine the amount of VAT payable in the VAT reporting period. This eliminates the need for the operator to collect evidence for VAT reporting by hand.

According to another aspect of the present invention, by collecting evidence in a predetermined manner, it is possible to determine the exact estimated VAT.

1 is a diagram illustrating a relationship between an expected VAT calculator and an external device, according to an exemplary embodiment.
2 is a diagram illustrating an internal configuration of an expected VAT calculator according to an exemplary embodiment.
3 is an internal configuration diagram of a purchase tax information calculation unit according to an exemplary embodiment.
4 is a first flowchart of a method of calculating an expected VAT according to an embodiment.
5 is a second flowchart of a method of calculating an expected VAT according to an embodiment.
6 is a third flowchart of a method of calculating an expected VAT according to an embodiment.
7 is a fourth flowchart of a method of calculating an expected VAT according to an embodiment.

The following detailed description of the invention refers to the accompanying drawings, which illustrate, by way of illustration, specific embodiments in which the invention may be practiced. These embodiments are described in sufficient detail to enable those skilled in the art to practice the invention. It should be understood that the various embodiments of the present invention are different, but need not be mutually exclusive. For example, certain features, structures, and characteristics described herein may be implemented in other embodiments without departing from the spirit and scope of the invention in connection with an embodiment. It is also to be understood that the position or arrangement of the individual components within each disclosed embodiment may be varied without departing from the spirit and scope of the invention. The following detailed description is, therefore, not to be taken in a limiting sense, and the scope of the present invention is to be limited only by the appended claims, along with the full scope of equivalents to which such claims are entitled, if properly explained. In the drawings, like reference numerals refer to the same or similar functions throughout the several views.

1 is a diagram illustrating a relationship between an expected VAT calculator 100 and an external device, according to an exemplary embodiment. The external device may include a user terminal 1, an electronic tax invoice server 10, a cash receipt server 20, an IRS server 30, a credit card company server 40, and an affiliated store server 50. Although not shown in FIG. 1, other external devices may exist in some cases, and the electronic tax invoice server 10, the cash receipt server 20, and the IRS server 30 are managed by the IRS according to an embodiment. It may be integrated.

The user terminal 1 is a terminal in which an operator requests the expected VAT information from the expected VAT calculation apparatus 100. The user terminal 1 may be any terminal as long as the input and output functions of the information are possible. The operator may input personal information, card information, and the like into the user terminal 1. In addition, the output of the estimated VAT information calculated by the expected VAT calculation apparatus 100 can be confirmed. The user terminal 1 may be, for example, a PC, a laptop, a server, and a mobile device. In particular, the mobile device may be implemented in various forms and may include various features. A mobile device may include any device for which a particular application program may be run, and does not limit its form. In particular, the mobile device may be a smart phone including a display, a touch sensor, a motion sensor, a vibrator, a speaker, a communication module, or the like, or a small smart pad in some cases.

In addition, the user terminal 1 may include, for example, a processing system having a processor, an operating system, and an application program interface (API) to provide communication between one or more applications and the operating system.

The processing system of the user terminal 1 may be configured to execute various application programs. The user terminal 1 may communicate with an external object via a network, and any hardware or software capable of communicating may be mounted therein. The user terminal 1 is provided with the electronic tax invoice server 10, the cash receipt server 20, the IRS server 30, the credit card company server 40, the merchant server 50, and the like through the expected VAT calculation device 100. It can communicate with the same external object. According to an embodiment, the user terminal 1 is directly connected to external objects such as an electronic tax invoice server 10, a cash receipt server 20, an IRS server 30, a credit card company server 40, and a merchant server 50. You can also communicate. The expected VAT calculation apparatus 100 may generate a direct session between the user terminal 1 and the external object to enable direct communication between the user terminal 1 and the external object. When communicating information with an external object, the communication method is not limited. The communication method may include all communication methods in which objects and objects can be networked, and is not limited to the types of wired / wireless communication, 3G, 4G, or later methods, if the communication function is available. All information capable of transmitting and receiving, including various sensor information, voice information, and data information inside the mobile device, may be transmitted or received to an external object through the mobile device.

According to an embodiment, the user terminal 1 may be integrated with the expected VAT calculation apparatus 100. In this case, the expected VAT information calculation and the communication with the external object may both be performed in an integrated user terminal.

The electronic tax invoice server 10 is a server that receives and stores the sales and purchase electronic tax invoices generated by transactions between operators. In one embodiment, the electronic tax invoice server 10 may be an e-vertical system (www.esero.go.kr) operated by the National Tax Service. The supplier shall issue the electronic tax invoice to the supplier and transmit the electronic tax invoice signed electronically to the electronic tax invoice server 10. The electronic tax invoice server 10 may store the electronic tax invoice received from the operator, and may also store the sum of the sales and purchase tax invoices of the same operator as a sum table. The electronic tax invoice server 10 may provide the electronic tax invoice sales information and the electronic tax invoice purchase information at the request of the anticipated VAT calculation device 100 or the user terminal 1. The electronic tax invoice may include the supplier's business registration number, trade name, name, business address, business type, item, business name, supplier's business name, business address, business type and item. It may also include the date of creation, supply value, tax amount, item, specification, quantity, unit price, receipt or the like.

Cash receipt server 20 is a server for receiving and storing the sales, purchase cash receipts generated from the transaction from the operator. In one embodiment, the cash receipt server 20 may be an IRS cash receipt service system (www.taxsave.go.kr) operated by the IRS. When a cash transaction occurs, the operator's trading system (for example, POS, card terminal, cash receipt terminal) collects cash transaction information including cash receipt amount and cash identifying information such as business registration number and mobile phone number. Must be sent to the receipt server (20). The cash receipt server 20 stores the cash receipt received from the operator, and can also store the sum of cash receipts of the same operator as a sum table. The cash receipt server 20 may provide cash receipt sales information and cash receipt purchase information at the request of the expected VAT calculation device 100 or the user terminal 1. Cash receipts include cash receipt card number, membership number, cash receipt settlement time (for example, 2012-07-29 20:56:20), cash receipt payment amount, merchant number, cash receipt approval number, merchant name, merchant address, It may include a merchant phone number and a business registration number.

The IRS server 30 is a server operated by the IRS, and stores the taxation type information of the operator corresponding to the business registration number. The type of taxation information of the operator is provided at the request of the expected VAT calculation apparatus 100 or the user terminal 1. Specifically, the expected VAT calculation device 100 or the user terminal 1 transmits the business registration number to the IRS server 30 and requests the tax type information of the corresponding business. The taxation type information thus obtained may be used to calculate sales tax information and purchase tax information. In one embodiment, the holiday of the operator corresponding to the business registration number, can also request whether the closure.

The card company server 40 is a server operated by a credit card company, and stores the card payment information of the operator or the personal information of the operator. According to the request of the expected VAT calculation apparatus 100 or the user terminal 10, the credit card sales information and the credit card purchase information of the operator are provided. In one embodiment, the card payment information includes a card number, a membership number, a card validity period, a card payment time (e.g., 2012-07-29 20:56:20), a transaction type (e.g., (For example, supermarket, large-sized mart, department store, laundry, Western restaurant, movie theater, etc.), amount of money to be sold, purchase amount, merchant number, card authorization number, merchant name, merchant address, A telephone number, and a business registration number. Any information related to the payment of a card is acceptable, but is not limited to this. However, the card company server 40 does not include VAT and article information unless otherwise provided by the merchant server 50. In one embodiment, the personal information of the operator may include the name, age, social security number, business registration number, address, contact information of the operator.

Merchant server 50 is a server operated by the merchant or merchant management company, stores the credit card merchant receipt information or cash receipt merchant receipt information. At the request of the expected VAT calculation device 100 or the user terminal 1, the credit card merchant receipt information or the cash receipt merchant receipt information is provided. Credit card merchant receipt information or cash receipt merchant receipt information, such as merchant name, merchant address, merchant phone number, transaction time, business registration number, brand name, product unit price, product quantity, amount by product, total amount, VAT taxable value, VAT, VAT exemption value, card number, cash receipt card number, card expiration date, card authorization amount, cash receipt approval amount, card approval number, cash receipt approval number. However, the merchant server 50 does not include personal information of the operator unless the card company server 40 provides separately. In one embodiment, it is included in common with the information stored in the card company server 40, card identification number or cash receipt approval number may be identification information to identify one transaction. In another embodiment, the information obtained by combining the card number, the card settlement time, and the merchant information may be the identification information. In another embodiment, the identification information may be a combination of cash receipt card number, cash receipt payment time, merchant information. The information for identifying a unique transaction is not limited to the above-described example, regardless of the combination of any information.

Expected VAT calculation device 100 receives the purchase tax deduction information calculation request from the user terminal (1), the electronic tax invoice server 10, cash receipt server 20, IRS server 30, credit card company server ( 40), and communicates with the merchant server 50 serves to calculate the expected VAT information. The detailed role will be described later in FIG.

2 is a diagram illustrating an internal configuration of the expected VAT calculation apparatus 100 according to an embodiment. Estimated VAT calculation unit 100, the sales tax information calculation unit 110, the purchase tax information calculation unit 120, other deductible tax information calculation unit 130, the expected VAT information calculation unit 140, taxation type information The management unit 150 may include a communication unit 160 and a storage unit 170.

The sales tax information calculation unit 110 calculates the sales tax information of the operator based on the electronic tax invoice sales information, credit card sales information, or cash receipt sales information. In one embodiment, the sales tax information calculation unit 110 receives the electronic tax invoice sales information from the electronic tax invoice server 10, receives the cash receipt sales information from the cash receipt server 20, credit card company server ( 40, credit card sales information can be received.

In one embodiment, the sales tax information calculation unit 110 may calculate a part of the sales tax information using the tax information of the electronic tax invoice sales information based on the tax type information of the operator. If the taxable type of the business operator is a general taxpayer, the tax information is directly used as sales tax information.If the taxable type of the business operator is a simple taxpayer, the electronic tax invoice cannot be issued, so the sales tax information using the electronic tax invoice is not calculated. Do not.

In another embodiment, the sales tax information calculation unit 110 multiplies the credit card payment amount of the credit card sales information or the cash receipt payment amount of the cash receipt sales information by a predetermined ratio based on the taxation type information of the operator. Another part of the sales tax information can be calculated. If the taxable type of the business operator is a general taxpayer, the sales tax information is calculated by multiplying the credit card payment amount or cash receipt payment amount by a predetermined ratio (for example, 10/110), and the taxation type of the business operator is a simple taxpayer. The amount of sales tax can be calculated by multiplying the amount of tax information by 10/100 and the additional rate of each industry. Credit card payment or cash receipt payment amount is the supply value + VAT (10% of supply value) for general taxpayers, and the supply value itself for simple taxpayers. To reduce the tax burden on simple taxpayers, the sales tax amount is 10% of the supply value multiplied by the industry-specific additional rate.

In another embodiment, the sales tax information calculation unit 110 calculates the sales tax information of the operator by summing all the sales tax amounts calculated using the above-described electronic tax invoice sales information, credit card sales information, or cash receipt sales information. can do.

Purchase tax information calculation unit 120 serves to calculate the purchase tax information of the operator based on the electronic tax invoice purchase information, credit card purchase information or cash receipt purchase information. In one embodiment, the purchase tax information calculation unit 120 receives the electronic tax invoice purchase information from the electronic tax invoice server 10, receives the cash receipt purchase information from the cash receipt server 20, credit card company server ( 40) credit card purchase information can be received.

In one embodiment, the purchase tax information calculation unit 120 may calculate a part of the purchase tax information using the tax information of the electronic tax invoice purchase information based on the tax type information of the operator. If the taxable type of the operator is a general taxpayer, the tax amount information may be directly used as the purchase tax information. If the taxable type of the operator is a simple taxpayer, the tax amount information may be multiplied by the industry-specific VAT rate to calculate the purchase tax information.

In another embodiment, the purchase tax information calculation unit 120 may purchase the credit card based on the tax card type information or the business registration number of the cash receipt merchant included in the credit card merchant or the cash receipt purchase information included in the credit card purchase information. Another portion of the purchase tax information may be calculated by multiplying a credit card settlement amount of information or cash receipt settlement amount of cash receipt purchase information by a predetermined ratio. If the tax type information does not exist in the credit card purchase information or cash receipt purchase information and only the business registration number exists, the business registration number is transmitted to the IRS server 30 to secure the tax type information of the corresponding business. As described above, if the credit card merchant or cash receipt merchant is a general taxpayer, a 10% VAT is included in the credit card settlement amount or the cash receipt settlement amount. However, if the credit card merchant or cash receipt merchant is a simple taxpayer or a tax-exempt person, the credit card settlement amount or cash receipt settlement amount does not include VAT. Since the VAT included in the credit card settlement amount or cash receipt settlement amount is the purchase tax amount of the operator, the purchase tax amount information is calculated by inverting the tax type information of the operator. For example, if both the business operator and the credit card merchant or cash receipt merchant are general taxpayers, the amount calculated by multiplying the credit card settlement amount or cash receipt payment amount by 10/110 is purchased tax information. If the merchant or cash receipt merchant is a general taxpayer, the amount obtained by multiplying the credit card payment amount or cash receipt payment amount by 10/110 and the additional rate by industry is calculated as purchase tax information. Regardless of the tax type information of the operator, the purchase tax information is not calculated when the credit card merchant or cash receipt merchant is a simple taxpayer or a tax exempt person.

Referring to FIG. 3, the purchase tax information calculating unit 120 may further include a credit card receipt information management unit 121 and a cash receipt information management unit 122. The credit card receipt information management unit 121 serves to request the merchant card 50 from the credit card merchant receipt information corresponding to the credit card purchase information. Here, the affiliated store server 50 may be a credit card affiliated store.

The credit card purchase information received from the card company server 40 does not include VAT and product information unless otherwise provided by the affiliate server 50. On the other hand, the merchant card receipt information of the merchant server 50 does not include personal information of the operator unless the card company server 40 separately provides. In one embodiment, the credit card receipt information management unit 121 corresponds to the credit card purchase information to the merchant server 50 via the information stored in common to the card company server 40 and the merchant server 50, that is, identification information. You can request credit card merchant receipt information. For example, the card approval number may be used as the identification information, and the combination of the card number, the card settlement time, and the merchant information may be used as the identification information. The information for identifying a unique transaction is not limited to the above-described example, regardless of the combination of any information. Through this, it is possible to secure the value added tax included in the credit card merchant receipt information. Purchase tax information calculation unit 120 may utilize the additional tax amount included in the credit card merchant receipt information as purchase tax information. Specifically, when the taxable type of the business operator is a general taxpayer, the VAT is calculated as the purchase tax information as it is, but when the taxable type of the business operator is a simple taxpayer, the amount of the VAT multiplied by the industry-specific VAT is calculated.

Cash receipt information management unit 122 serves to request the cash receipt merchant receipt information corresponding to the cash receipt purchase information to the merchant server 50. The merchant server 50 may be a cash receipt merchant.

Similar to the credit card purchase information received from the cash receipt server 20, the cash receipt purchase information does not include VAT and article information unless otherwise provided by the merchant server 50. In contrast, the merchant receipt information of the merchant server 50 does not include personal information of the operator unless the cash receipt server 20 separately provides. In one embodiment, the cash receipt information management unit 122 is a cash receipt merchant corresponding to the cash receipt purchase information to the merchant server 50 via the information stored in common in the cash receipt server 20 and the merchant server 50 Receipt information can be requested. For example, the cash receipt approval number may be used as identification information, and a combination of cash receipt card number, cash receipt settlement time, and merchant information may be used as identification information. The information for identifying a unique transaction is not limited to the above-described example, regardless of the combination of any information. Through this, it is possible to secure the value added tax included in the cash receipt merchant receipt information corresponding to one transaction. Purchase tax information calculation unit 120 may utilize the additional tax amount included in the cash receipt merchant receipt information as purchase tax information. Specifically, when the taxable type of the business operator is a general taxpayer, the VAT is calculated as the purchase tax information as it is, but when the taxable type of the business operator is a simple taxpayer, the amount of the VAT multiplied by the industry-specific VAT is calculated.

The purchase tax information calculation unit 120 calculates the purchase tax deduction information based on the taxation type information of the business operator, the type of business information, the duty-free item value information of the credit card merchant receipt information, and the duty-free item value information of the cash receipt merchant receipt information. can do. The credit card merchant receipt information corresponding to the credit card purchase information and the cash receipt merchant receipt information corresponding to the cash receipt purchase information include tax-free item value information in addition to the VAT amount. In an embodiment, the tax-exempt tax deduction ratio may be calculated by applying taxation type information and business type information of the operator to the tax-exempt item value obtained by the merchant receipt information, and calculate the agenda tax credit information by applying this. For example, according to the VAT Act, 1) if a person is a simple taxpayer operating a restaurant business, he / she deducts 7.4% of the purchase amount of duty-free agricultural products as an auction purchase tax. 3) Deductions from the purchase of duty-free agricultural products from the auction purchase tax, and 4) Tax-exempt entertainment businesses (cabaret, nightclubs, fairies, entertainment restaurants for foreigners) In this case, 3.8% of the duty-free agricultural product purchase amount is deducted as the auction purchase tax. 5) All businesses except for the above four sectors may deduct 2.9% of the tax-free agricultural product purchase amount as the auction purchase tax amount. It is sufficient to use any one of taxation type information, industry information, and value-added tax-free goods, but is not limited to the above examples. In addition, depending on the set-up, it may be possible to set up an industry that does not receive the auction tax credit. This setting will be necessary to reflect the revision of the VAT law.

Other tax credit information calculation unit 130 serves to calculate other tax credit information of the operator. In one embodiment, the other tax credit information calculation unit 130 may calculate the other tax credit information by multiplying the number of electronic tax invoice issuance of the electronic tax invoice sales information by a predetermined amount. For example, if 100 sales of electronic tax invoices are issued, 1000 * 200 won = 200,000 won can be calculated as other deductible tax information. In another embodiment, a deduction such as a credit card sales slip may be made in consideration of the business type and the tax type information of the operator. For example, in the case of a simple taxpayer in a restaurant or lodging business, 2.6% of the credit card and cash receipt sales may be calculated as other deductible tax information. In addition, if you are not a simple taxpayer in the restaurant or lodging business, 1.3% of the sales amount of the credit card and cash receipt can be calculated as other deductible tax information.

The estimated VAT information calculation unit 140 serves to calculate the expected VAT information based on the sales tax information, the purchase tax information, and other deductible tax information. For example, the amount obtained by subtracting the purchase tax information and other deductible tax amount from the sales tax amount may be calculated as the estimated VAT information. In one embodiment, the purchase tax information and other deductible tax amount exceeds the sales tax amount, so that the expected VAT information may have a negative value. However, it can be processed as expected VAT information refunded without performing error processing.

The tax type information management unit 150 serves to receive the tax type information of the user from the user terminal (1). According to an embodiment, the taxation type information and the industry type information may be simultaneously received. As described above, the taxation type information and the business type information can be used when calculating the agenda-purchase tax credit amount information.

In addition, the taxation type information management unit 150 receives the user type information (for example, a business registration number) of the user and obtains the type of taxation information corresponding to the type of business type information by searching or requesting the IRS server 20. You may.

Tax-type information management unit 150 may receive the industry information from the user. Also, the business type information stored in connection with the business entity type information through the business entity type information may be acquired from another storage unit or an external object. For example, personal information or affiliated store information stored in the card company server 40 may be used.

The communication unit 160 serves to support communication between the expected VAT calculation device 100 and an external object. According to an embodiment, the expected VAT calculation unit 100 may include a sales tax information calculation unit 110, a purchase tax information calculation unit 120, other deductible tax information calculation unit 130, and an expected VAT information calculation unit ( 140, the taxation type information management unit 150 may communicate directly with an external object, but may also communicate through the communication unit 160, and the communication unit 160 may support some communication functions. As described above, the communication function is not limited to the types of wired / wireless communication, 3G, 4G, or later methods.

The storage unit 170 may include sales tax information calculation unit 110, purchase tax information calculation unit 120, other deductible tax information calculation unit 130, estimated tax amount information calculation unit 140, and taxation type information management unit 150. ) And stores various information obtained through communication with external objects.

4 is a first flowchart of a method of calculating an expected VAT according to an embodiment. First, the expected VAT calculation apparatus 100 calculates sales tax information of the operator based on the electronic tax invoice sales information, credit card sales information, or cash receipt sales information (S10). As described above, the expected VAT calculation device 100 receives the electronic tax invoice sales information from the electronic tax invoice server 10, receives the cash receipt sales information from the cash receipt server 20, and the credit card company server ( 40, credit card sales information can be received. In one embodiment, a part of the sales tax information may be calculated using the tax information of the electronic tax invoice sales information based on the tax type information of the operator. In another embodiment, another portion of the sales tax information may be calculated by multiplying a credit card payment amount of the credit card sales information or a cash receipt payment amount of the cash receipt sales information based on the taxation type information of the operator. Can be. Thereafter, the expected VAT calculation apparatus 100 calculates the purchase tax information of the operator based on the electronic tax invoice purchase information, the credit card purchase information, or the cash receipt purchase information (S11). Similar to S10, receives the electronic tax invoice purchase information from the electronic tax invoice server 10, receives the cash receipt purchase information from the cash receipt server 20, and receives the credit card purchase information from the credit card company server 40 can do. In an exemplary embodiment, a part of the purchase tax amount information may be calculated using the tax information of the electronic tax invoice purchase information based on the tax type information of the operator. In another embodiment, the purchase tax information calculation unit 120 may calculate the credit card payment amount or cash receipt purchase information of the credit card purchase information based on the taxation type information of the credit card merchant or cash receipt merchant included in the credit card purchase information. Another portion of the purchase tax information may be calculated by multiplying the cash receipt settlement amount of the product by a predetermined ratio. Thereafter, the expected VAT calculation apparatus 100 calculates other deductible tax information of the operator (S12). In one embodiment, the other tax amount information may be calculated by multiplying the number of issuances of the electronic tax invoice sales information by a predetermined amount. Then, by subtracting the purchase tax information and other deductible tax amount from the sales tax amount (S13), it is calculated as the estimated value added tax information (S14).

5 is a second flowchart of a method of calculating an expected VAT according to an embodiment. 5 is a method of specifically calculating sales tax information. First, it is determined whether the taxation type of the business operator is a general taxor or a simple taxor (S20). In the case of the tax-exempt, the sales tax is not calculated, and thus it is omitted in FIG. In one embodiment, it may be determined by the taxation type information provided by the user, in another embodiment, receiving the business registration number from the user and retrieves the taxation type information corresponding to the business type information to the IRS server 20 It can also be obtained by request. If the business operator is a general taxpayer, the tax information included in the electronic tax invoice sales information is first obtained. Thereafter, the sum of the credit card payment amount of the credit card sales information and the cash receipt payment amount of the cash receipt sales information is added and multiplied by 10/110 (S21). If the business operator is a simple taxpayer, the sum of the credit card payment amount of the credit card sales information and the cash receipt payment amount of the cash receipt sales information is calculated, and then the amount multiplied by the industry-specific additional rate (S22). The sales tax information is calculated through the amounts calculated in the above-described S21 and S22 (S23).

6 is a third flowchart of a method of calculating an expected VAT according to an embodiment. 6 specifically illustrates a method of calculating purchase tax information. First, it is determined whether the taxation type of the operator is general taxation or simple taxation (S30). If the business operator is a general taxpayer, first obtain tax information included in the electronic tax invoice purchase information (S31). Then, the taxation type information of the credit card merchant or cash receipt merchant is identified (S32). If the tax type information does not exist in the credit card purchase information or cash receipt purchase information and only the business registration number exists, the business registration number is transmitted to the IRS server 30 to secure the tax type information of the corresponding business. If the credit card merchant or cash receipt merchant is a general taxpayer, the credit card settlement amount of the credit card sales information and the cash receipt settlement amount of the cash receipt sales information are added together, and the amount multiplied by 10/110 is added to the value calculated in S31. (S33). If credit card merchants or cash receipt merchants are tax-exempt or tax-exempt, they do not add up.

If the business operator is a simple taxpayer, first, the tax rate information included in the electronic tax invoice purchase information is multiplied by the addition rate (S34). Then, the taxation type information of the credit card merchant or cash receipt merchant is identified (S35). If the credit card merchant or cash receipt merchant is a general taxpayer, the amount calculated by multiplying the credit card payment amount of the credit card sales information and the cash receipt payment amount of the cash receipt sales information by multiplying 10/110 and the added value by business category in S34. (S36). If credit card merchants or cash receipt merchants are tax-exempt or tax-exempt, no aggregate calculations are made. The purchase tax credit information may be calculated through the processes of S32, S33, S35, and S36 (S37).

7 is a third flowchart of a method of calculating an expected VAT according to an embodiment. 7 specifically illustrates a method of calculating purchase tax information using the affiliate server 50. First, it is determined whether the taxation type of the operator is general taxation or simple taxation (S40). If the business operator is a general taxpayer, first obtain tax information included in the electronic tax invoice purchase information (S41). Thereafter, the identification information (for example, the card approval number) included in the credit card purchase information received from the card company server 30 is transmitted to the merchant server 50 and included in the credit card merchant receipt information corresponding to the transaction. Secure VAT. In the case of cash receipt purchase information received from the cash receipt server 40, the identification information (for example, a cash receipt approval number) is also transmitted to the merchant server 50 and included in the cash receipt merchant information corresponding to the transaction. Secure VAT. The VAT amount of the credit card merchant receipt information and the cash receipt merchant receipt information is added to the value calculated in S41 (S42).

If the operator is a simple taxpayer, first, the tax rate information included in the electronic tax invoice purchase information is multiplied by the industry-specific additional rate (S43). Thereafter, as in step S42, the VAT amount included in the cash receipt merchant receipt information corresponding to the transaction is secured. The sum of the VAT amount of the credit card merchant receipt information and the cash receipt merchant receipt information is multiplied by the VAT for each type of business and then added to the value calculated in S43 (S44).

Subsequently, the auction purchase tax deduction ratio is calculated by applying the taxation type information and the industry information of the operator, and the auction purchase tax deduction information is calculated by applying the same (S45). For example, according to the VAT Act, 1) if a person is a simple taxpayer operating a restaurant business, he / she deducts 7.4% of the purchase amount of duty-free agricultural products as an auction purchase tax. 3) Deductions from the purchase of duty-free agricultural products from the auction purchase tax, and 4) Tax-exempt entertainment businesses (cabaret, nightclubs, fairies, entertainment restaurants for foreigners) In this case, 3.8% of the duty-free agricultural product purchase amount is deducted as the auction purchase tax. 5) All businesses except for the above four sectors may deduct 2.9% of the tax-free agricultural product purchase amount as the auction purchase tax amount. Finally, the purchase tax credit information is calculated by adding the value calculated in S45 to the value calculated through S42 and S45 (S46).

The embodiments of the present invention described above can be implemented in the form of program instructions that can be executed through various computer components and recorded on a computer-readable recording medium. The computer-readable recording medium may include program commands, data files, data structures, and the like, alone or in combination. The program instructions recorded on the computer-readable recording medium may be ones that are specially designed and configured for the present invention and are known and available to those skilled in the art of computer software. Examples of computer-readable recording media include magnetic media such as hard disks, floppy disks and magnetic tape, optical recording media such as CD-ROMs and DVDs, magneto-optical media such as floptical disks, media), and hardware devices specifically configured to store and execute program instructions such as ROM, RAM < flash memory, and the like. Examples of program instructions include machine language code such as those generated by a compiler, as well as high-level language code that can be executed by a computer using an interpreter or the like. The hardware device may be configured to operate as one or more software modules for performing the processing according to the present invention, and vice versa.

While the present invention has been particularly shown and described with reference to exemplary embodiments thereof, it is to be understood that the invention is not limited to the disclosed exemplary embodiments, but, on the contrary, Those skilled in the art will appreciate that various modifications, additions and substitutions are possible, without departing from the scope and spirit of the invention as disclosed in the accompanying claims.

Therefore, the spirit of the present invention should not be limited to the embodiments described above, and all of the equivalents or equivalents of the claims, as well as the claims below, are included in the scope of the spirit of the present invention. I will say.

1: User terminal
10: Electronic Tax Invoice Server
20: cash receipt server
30: IRS server
40: credit card company server
50: Merchant Server
100: expected VAT calculator
110: Sales tax information calculation department
120: Purchase tax information calculation department
121: Credit card receipt information management
122: Cash Receipt Information Management Department
130: calculation of other deductible tax information
140: estimated VAT information calculation
150: Taxation Type Information Management Department
160:
170:

Claims (17)

Sales tax information calculation unit for calculating the sales tax information of the operator based on the electronic tax invoice sales information, credit card sales information or cash receipt sales information;
A purchase tax information calculation unit for calculating purchase tax information of the operator based on the electronic tax invoice purchase information, credit card purchase information, or cash receipt purchase information;
Other deductible tax information calculation unit for calculating the other deductible tax information of the operator; And
And an expected VAT information calculating unit for calculating an expected VAT information of the operator based on the sales tax information, the purchase tax information, and the other deductible tax information.
The method of claim 1,
And a taxation type information management unit for transmitting the business registration number of the business operator to the IRS server and receiving the taxation type information corresponding to the business registration number of the business operator from the IRS server.
The method of claim 1,
The sales tax information calculation unit,
Based on the taxation type information of the operator and calculating the part of the sales tax information using the tax information of the electronic tax invoice sales information,
An estimated VAT amount calculated based on the taxation information of the operator and calculating another portion of the sales tax information by multiplying the credit card settlement amount of the credit card sales information or the cash receipt settlement amount of the cash receipt sales information by a predetermined ratio; Output device.
The method of claim 1,
The purchase tax information calculation unit,
Calculating the portion of the purchase tax information using the tax information of the electronic tax invoice purchase information;
Calculating another part of the purchase tax amount information based on the taxation type information of the credit card affiliate store included in the credit card purchase information and multiplying the credit card settlement amount of the credit card purchase information by a predetermined ratio;
Based on the taxation type information of the cash receipt merchant included in the cash receipt purchase information and calculating another part of the purchase tax information by multiplying a cash receipt settlement amount of the cash receipt purchase information by a predetermined ratio Device.
The method of claim 1,
The purchase tax information calculation unit,
A credit card receipt information management unit for requesting credit card affiliate receipt information corresponding to the credit card purchase information; And
Includes a cash receipt information management unit for requesting cash receipt merchant receipt information corresponding to the cash receipt purchase information,
The purchase tax information calculation unit,
Calculating the portion of the purchase tax information using the tax information of the electronic tax invoice purchase information;
And calculating another portion of the purchase tax information using the additional tax information of the credit card merchant receipt information and the additional tax information of the cash receipt merchant receipt information.
6. The method of claim 5,
The purchase tax information calculation unit,
An expected part that calculates another portion of the purchase tax deduction information based on the taxation type information of the operator, the type of industry information, the duty-free item value information of the credit card merchant receipt information, and the duty-free item value information of the cash receipt merchant receipt information. Tax calculation device.
The method according to claim 6,
The purchase tax information calculation unit,
The auction purchase tax deduction ratio corresponding to the taxation type information and the industry information of the operator is applied to the duty-free item value information of the credit card merchant receipt information and the duty-free item value information of the cash receipt merchant receipt information. An expected VAT calculation device that calculates another portion.
The method of claim 1,
The other deductible tax information calculation unit,
An estimated VAT calculation device for calculating the other deductible tax information by multiplying the number of issuance of the electronic tax invoice sales information of the electronic tax invoice sales information by a predetermined amount.
Calculating, by the expected VAT calculation device, sales tax information of the operator based on the electronic tax invoice sales information, the credit card sales information, or the cash receipt sales information;
Calculating, by the expected VAT calculation device, purchase tax information of the operator based on electronic tax invoice purchase information, credit card purchase information, or cash receipt purchase information;
Calculating, by the expected VAT calculation device, other deductible tax information of the operator; And
And calculating, by the expected VAT calculation device, the expected VAT information of the operator based on the sales tax information, the purchase tax information, and the other deductible tax information.
10. The method of claim 9,
The expected VAT calculation apparatus further comprises the step of transmitting the business registration number of the business operator to the National Tax Service server, and receiving the taxation type information corresponding to the business registration number of the business operator from the National Tax Service server, the expected VAT calculation method .
10. The method of claim 9,
Computing the sales tax information of the operator by the expected VAT calculation device,
Calculating, by the expected VAT calculation device, a portion of the sales tax information based on the tax type information of the operator and using the tax information of the electronic tax invoice sales information; And
The expected value added tax calculating device is based on the taxation type information of the operator and multiplies the credit card payment amount of the credit card sales information or the cash receipt payment amount of the cash receipt sales information by a predetermined ratio to convert another portion of the sales tax information. Further comprising the step of calculating the expected VAT calculation method.
10. The method of claim 9,
Computing the purchase tax amount information of the operator,
Calculating, by the estimated VAT calculation device, a part of the purchase tax information using the tax information of the electronic tax invoice purchase information;
The estimated VAT calculation device calculates another part of the purchase tax information by multiplying the credit card settlement amount of the credit card purchase information by a predetermined ratio based on the taxation type information of the credit card merchant included in the credit card purchase information. Making; And
The estimated value added tax calculating device is based on the taxation type information of the cash receipt merchant included in the cash receipt purchase information, and multiplies a predetermined ratio by the cash receipt settlement amount of the cash receipt purchase information to further convert a part of the purchase tax information. Further comprising the step of calculating the expected VAT calculation method.
10. The method of claim 9,
Computing the purchase tax amount information of the operator,
Requesting, by the expected VAT calculation device, credit card merchant receipt information corresponding to the credit card purchase information;
Requesting cash receipt merchant receipt information corresponding to the cash receipt purchase information;
Calculating, by the estimated VAT calculation device, a part of the purchase tax information using the tax information of the electronic tax invoice purchase information; And
And calculating, by the expected VAT calculation device, another portion of the purchase tax information using the VAT information of the credit card merchant receipt information and the VAT information of the cash receipt merchant receipt information. Way.
14. The method of claim 13,
Computing the purchase tax amount information of the operator,
The expected value added tax calculation device is based on the taxation type information of the business operator, the type of business information, the duty free item value information of the credit card merchant receipt information, and the duty free item value information of the cash receipt merchant receipt information. The method of claim 1, further comprising calculating a portion.
15. The method of claim 14,
Computing the purchase tax amount information of the operator,
The estimated value added tax calculation device applies the auction purchase tax deduction ratio corresponding to the taxation type information and the industry information of the operator to the duty-free item value information of the credit card merchant receipt information and the duty-free item value information of the cash receipt merchant receipt information. And calculating another portion of the purchase tax credit information.
10. The method of claim 9,
Computing the other deductible tax information,
And calculating the other deductible tax information by multiplying, by the predetermined amount, the electronic tax invoice issuance of the electronic tax invoice sales information by the predetermined amount.
A computer readable recording medium having recorded thereon computer executable instructions for performing the method according to any one of claims 9 to 16.
KR1020120100340A 2012-09-11 2012-09-11 Apparatus and method for determining estimated value-added tax KR20140033872A (en)

Priority Applications (1)

Application Number Priority Date Filing Date Title
KR1020120100340A KR20140033872A (en) 2012-09-11 2012-09-11 Apparatus and method for determining estimated value-added tax

Applications Claiming Priority (1)

Application Number Priority Date Filing Date Title
KR1020120100340A KR20140033872A (en) 2012-09-11 2012-09-11 Apparatus and method for determining estimated value-added tax

Publications (1)

Publication Number Publication Date
KR20140033872A true KR20140033872A (en) 2014-03-19

Family

ID=50644601

Family Applications (1)

Application Number Title Priority Date Filing Date
KR1020120100340A KR20140033872A (en) 2012-09-11 2012-09-11 Apparatus and method for determining estimated value-added tax

Country Status (1)

Country Link
KR (1) KR20140033872A (en)

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
KR101683015B1 (en) * 2016-04-26 2016-12-07 주식회사 알찬소프트 System for providing tax processing service
KR102136880B1 (en) * 2020-03-27 2020-07-23 차삼준 Value-added tax computing system using multipurpose tax invoice and method thereof

Cited By (4)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
KR101683015B1 (en) * 2016-04-26 2016-12-07 주식회사 알찬소프트 System for providing tax processing service
KR102136880B1 (en) * 2020-03-27 2020-07-23 차삼준 Value-added tax computing system using multipurpose tax invoice and method thereof
WO2021194021A1 (en) * 2020-03-27 2021-09-30 차삼준 Value-added tax calculation system using multi-purpose tax invoice
JP2021157774A (en) * 2020-03-27 2021-10-07 チャ サム−ジュン Value-added tax calculation system using multi-purpose tax invoice

Similar Documents

Publication Publication Date Title
US11379868B1 (en) Dynamically financed customer engagement campaign
JP5882122B2 (en) Card payment information notification system, card payment information notification method, and card payment information notification program
US20140278965A1 (en) Systems and methods for providing payment options
US9830651B1 (en) Crowdfunding framework
US20180082319A1 (en) Systems and methods for providing credit to financial service accounts
US20140172680A1 (en) System and method for acquiring and administering small business merchant accounts
KR101729162B1 (en) Apparatus, method and computer program for managing advanced payment based on financial open platform
US20210201399A1 (en) Systems and methods for aggregating and managing financial service accounts
US20170011390A1 (en) System for facilitating digital wallet transfers
KR20120075947A (en) Method of payment information processing
US10902454B2 (en) Systems and methods for promotional programs
US11625773B2 (en) Systems and methods for providing a separate interest rate for an individual transaction
KR101394666B1 (en) Apparatus and method for determining input tax amount which is deducted from output tax amount
WO2021007161A2 (en) Systems and methods for managing promotional offer issuance and redemption and reducing fraud
US10628893B1 (en) Staged transactions in financial management application
US20160063494A1 (en) Before-the-fact budgeting
KR20140033872A (en) Apparatus and method for determining estimated value-added tax
KR20160064629A (en) Method for determining fee for affiliate
US9984359B1 (en) Method and system for a network of merchants collecting payments for each other
KR20140030615A (en) Tax refund processing divese and method
US11720948B2 (en) Systems and methods for post-acquisition assessment matching
WO2013134425A1 (en) Distributing coupons and processing coupon reimbursement requests over mobile communication networks
JP2019066946A (en) Credit fee distribution system, fee distribution device and fee distribution method
US20220164881A1 (en) Fractional Share System for Privately Held Companies
US20200380550A1 (en) Rewards-retrieving mobile application

Legal Events

Date Code Title Description
A201 Request for examination
E902 Notification of reason for refusal
AMND Amendment
E601 Decision to refuse application
AMND Amendment