CN111899081A

CN111899081A - Method and system for calculating tax amount obtained by enterprise

Info

Publication number: CN111899081A
Application number: CN202010599693.6A
Authority: CN
Inventors: 杨明华
Original assignee: Aisino Software Technology Co ltd
Current assignee: Aisino Software Technology Co ltd
Priority date: 2020-06-28
Filing date: 2020-06-28
Publication date: 2020-11-06

Abstract

The invention discloses a method and a system for calculating the income tax of an enterprise, comprising the following steps: determining tax payment rules of the enterprise, and determining the tax standard of the obtained tax of the enterprise; acquiring enterprise financial data, adapting to the financial system of an enterprise, and importing the acquired enterprise financial data into a corresponding first financial statement according to the financial system of the enterprise; the enterprise calendar year declaration data is transferred to the current first financial statement to determine a second financial statement; determining a fixed asset accelerated depreciation value of an enterprise fixed asset; the method comprises the steps of supplementing account information of salary tax adjustment of workers and newly-handled integrated circuit preferential condition information of a software enterprise; calculating the amount of deduction added in the current year of research and development of the enterprise; and calculating the obtained tax fund according to the tax payment rule of the enterprise, the obtained tax standard of the enterprise, the second financial statement, the accelerated discounted value of the fixed asset of the enterprise, the ledger information and the amount added and deducted in the current year of the enterprise. The invention realizes the efficient and automatic calculation of the obtained tax fund of the enterprise.

Description

Method and system for calculating tax amount obtained by enterprise

Technical Field

The invention relates to the technical field of tax, in particular to a method and a system for calculating tax fund obtained by an enterprise.

Background

The enterprise income tax is the income tax collected by enterprises and other organizations in the Chinese people's republic of China by the production operation of the enterprises and other organizations, and is used as a tax collection object. The income tax of the enterprise takes the annual income amount of tax payment as the tax-counting basis. The enterprise income tax is calculated according to the year, pre-paid according to the month or season, remitted and cleared at the end of the year and supplemented more or less. Within 5 months after the tax payment year, the taxpayer calculates the amount of taxed income and the amount of taxed income according to tax laws, rules and other regulations related to the income tax of enterprises, determines the amount of taxed income and the amount of taxed income to be paid, compensated and refunded all year around on the basis of monthly or quarterly prepayment, fills in tax payment statement obtained by annual enterprises and other information required by tax authorities, and deals with tax payment and application to the tax authorities, provides related information required by the tax authorities and settles the annual tax.

The number of reports involved in the settlement of the obtained tax is large, and the total number of the reports for declaration of the obtained tax, the financial reports and the remark files to be submitted is 50. The cells counted in each report are calculated according to 50 cells, and 2500 cells are counted in total. The grids are filled, so that the time and labor are wasted, the error is easy to occur for tax staff, the repeated labor is caused, and the technical content is not high.

Disclosure of Invention

The invention provides a method and a system for calculating the income tax of an enterprise, which are used for solving the problem of how to determine the income tax of the enterprise.

In order to solve the above problem, according to an aspect of the present invention, there is provided a method of calculating a tax amount obtained by an enterprise, the method comprising:

determining tax payment rules of the enterprise according to enterprise information of the enterprise, and determining the obtained tax standard of the enterprise according to the universal deduction standard of the enterprise;

acquiring enterprise financial data, adapting to the financial system of an enterprise, and importing the acquired enterprise financial data into a corresponding first financial statement according to the financial system of the enterprise;

the enterprise calendar year declaration data is transferred to the current first financial statement to determine a second financial statement;

determining a fixed asset accelerated depreciation value of the fixed asset of the enterprise based on an accounting depreciation method and a tax depreciation method;

the method comprises the steps of supplementing account information of salary tax adjustment of workers and newly-handled integrated circuit preferential condition information of a software enterprise;

calculating the amount of deduction of the current year of research and development of the enterprise according to the type of the enterprise research and development project;

and calculating the obtained tax fund according to the tax payment rule of the enterprise, the obtained tax standard of the enterprise, the second financial statement, the accelerated discounted value of the fixed asset of the enterprise, the ledger information and the amount added and deducted in the current year of the enterprise.

Preferably, the determining tax payment rules of the enterprise according to the enterprise information of the enterprise comprises:

if the declaration type of the enterprise is independent declaration, determining the tax payment rule of the enterprise as a tax amount rule obtained by independent declaration of the enterprise;

if the declaration type of the enterprise is summary declaration, determining the tax payment rule of the enterprise as the tax amount uniformly calculated by the enterprise declaration; if the general branch type of the enterprise is a branch organization and belongs to the on-site prepayment range, determining the tax payment rule of the enterprise as an on-site payment rule; if the general branch type of the enterprise is a branch organization and does not belong to the on-site prepayment range, determining the tax payment rule of the enterprise as a non-on-site prepayment rule; if the general division organization type of the enterprise is a general organization and is across provinces, determining the tax payment rule of the enterprise as a rule of 'unified calculation, hierarchical management, on-site prepayment, summary clearing and financial regulation library'; and if the general division organization type of the enterprise is a general organization and does not span provinces, determining the tax payment rule of the enterprise as a general organization province internal rule.

Preferably, the determining the tax standard of the enterprise income tax according to the general deduction standard of the enterprise comprises:

setting a general deduction standard item of an enterprise, and calculating a proportion for deducting the obtained taxes of the enterprise according to the general deduction standard item; wherein the general deduction criteria term includes: employee benefit fees, employment expenses, employee education expenses, supplementary endowment expenses, supplementary medical insurance business hospitalization expenses, advertising and business propaganda expenses, quota deduction of a public interest donation deduction proportion, commissions and commission expenses, and development addition deduction proportion.

Preferably, the determining of the accelerated fixed asset depreciation value of the fixed asset of the enterprise based on the accounting depreciation method and the tax depreciation method comprises:

determining an accounting depreciation method according to an accounting system of enterprise operation, and calculating an accounting depreciation calculation value of the fixed assets of the enterprise according to the determined accounting depreciation method;

calculating a tax depreciation calculated value of the fixed assets of the enterprise according to a tax depreciation method of a tax law;

and determining a fixed asset accelerated depreciation value of the enterprise-specified asset enjoying accelerated depreciation benefits according to the accounting depreciation calculated value and the tax depreciation calculated value.

Preferably, the ledger information of the compensation worker salary tax adjustment and the integrated circuit discount information of the software enterprise newly handling includes:

registering and inputting investment deduction tax amount obtained by accounting investment of a creature enterprise, purchasing a special equipment investment deduction obtained tax amount accounting, preferential condition accounting of a software enterprise or a newly-handling integrated circuit design enterprise, worker salary tax adjustment detail table, salary pay account amount, worker welfare account amount, worker education expense account amount, workshop expense account amount, basic social security account amount, house-living public deposit account amount, compensation-old-line compensation-medical account amount, commission account and interest expenditure accounting debit to a non-financial mechanism so as to complete declaration form data and determine a declaration amount according to the completion data.

Preferably, the calculating of the annual deduction amount of the enterprise research and development according to the type of the enterprise research and development project comprises:

determining the type of an enterprise research and development project; if the enterprise research and development project type is 'entrusted research and development', calculating the deduction sum of the research and development adding by adopting an entrusted research and development algorithm; if the enterprise research and development project type is 'independent research and development', calculating the research and development addition deduction amount by adopting an independent research and development algorithm; if the enterprise research and development project type is 'centralized research and development', calculating the research and development addition deduction amount by adopting a centralized research and development algorithm; if the enterprise research and development project type is 'cooperative research and development', calculating the deduction sum of the research and development adding by adopting a cooperative research and development algorithm;

importing initial balance data of a research and development project and chronological account data of the research and development project;

and determining the annual research and deduction amount of the enterprise according to the initial balance data and the chronological account data based on the type of the research and development project.

Preferably, wherein the method further comprises:

setting an early warning model of the obtained tax preferential items of the enterprise, detecting each preferential item in a report generation link, and generating early warning information for prompting when determining that the enterprise enjoys the preferential item; and setting the preferential names, the preferential outlines, the policy bases, the record data and the reserved reference data of the early warning models of the preferential items.

According to another aspect of the present invention, there is provided a system for calculating a tax due for an enterprise, the system comprising:

the enterprise income tax standard determining unit is used for determining tax payment rules of the enterprise according to enterprise information of the enterprise and determining an enterprise income tax standard according to a universal deduction standard of the enterprise;

the first financial statement determining unit is used for acquiring enterprise financial data, adapting to the financial system of an enterprise and importing the acquired enterprise financial data into a corresponding first financial statement according to the financial system of the enterprise;

the second financial statement determining unit is used for transferring the enterprise calendar year declaration data to the current first financial statement so as to determine a second financial statement;

the enterprise fixed asset accelerated depreciation value determining unit is used for determining the fixed asset accelerated depreciation value of the enterprise fixed asset based on an accounting depreciation method and a tax depreciation method;

the machine account information additional recording unit is used for additionally recording machine account information of salary tax adjustment of workers and newly-handled integrated circuit preferential condition information of a software enterprise;

the enterprise current research and development totaling and deducting amount calculating unit is used for calculating the annual research and development totaling and deducting amount of the enterprise according to the type of an enterprise research and development project;

and the enterprise income tax fund calculation unit is used for calculating the enterprise income tax fund according to the tax payment rule of the enterprise, the enterprise income tax standard, the second financial statement, the enterprise fixed asset accelerated discount value, the standing book information and the enterprise current year research and deduction amount added.

Preferably, the determining unit of the enterprise income tax standard determines the tax payment rule of the enterprise according to enterprise information of the enterprise, and includes:

Preferably, the determining unit of the enterprise income tax standard determines the enterprise income tax standard according to the enterprise general deduction standard, and includes:

Preferably, the enterprise fixed asset accelerated depreciation value determination unit determines the fixed asset accelerated depreciation value of an enterprise fixed asset based on an accounting depreciation method and a tax depreciation method, and includes:

Preferably, the ledger information adding and recording unit adds and records ledger information of salary tax adjustment of employees and preference information of newly-handled integrated circuits of software enterprises, and includes:

Preferably, the calculating unit for the annual enterprise research and development deduction amount comprises:

Preferably, wherein the system further comprises:

the discount item early warning unit is used for setting a tax and discount item early warning model obtained by the enterprise, detecting each discount item in a report generation link, and generating early warning information for prompting when the enterprise is determined to enjoy the discount; and setting the preferential names, the preferential outlines, the policy bases, the record data and the reserved reference data of the early warning models of the preferential items.

The invention provides a method and a system for calculating the income tax of an enterprise, comprising the following steps: determining tax payment rules of the enterprise, and determining the tax standard of the obtained tax of the enterprise; acquiring enterprise financial data, adapting to the financial system of an enterprise, and importing the acquired enterprise financial data into a corresponding first financial statement according to the financial system of the enterprise; the enterprise calendar year declaration data is transferred to the current first financial statement to determine a second financial statement; determining a fixed asset accelerated depreciation value of an enterprise fixed asset; the method comprises the steps of supplementing account information of salary tax adjustment of workers and newly-handled integrated circuit preferential condition information of a software enterprise; calculating the amount of deduction added in the current year of research and development of the enterprise; and calculating the obtained tax fund according to the tax payment rule of the enterprise, the obtained tax standard of the enterprise, the second financial statement, the accelerated discounted value of the fixed asset of the enterprise, the ledger information and the amount added and deducted in the current year of the enterprise. The invention makes clear the rule of data processing and automatically calculates the tax due according to the corresponding data; and checking the obtained tax declaration data according to the self-defined preferential item early warning model, and automatically giving risk prompt information according to a checking result, so that the enterprise obtained tax fund is efficiently and automatically calculated based on the risk monitoring model.

Drawings

A more complete understanding of exemplary embodiments of the present invention may be had by reference to the following drawings in which:

FIG. 1 is a flow diagram of a method 100 of calculating a tax due for an enterprise, according to an embodiment of the invention;

FIG. 2 is a schematic diagram of a method for determining a type of income tax declaration of an enterprise according to an embodiment of the present invention;

FIG. 3 is a diagram illustrating an enterprise accounting type determination, according to an embodiment of the present invention;

FIG. 4 is a schematic illustration of determining a fixed asset acceleration stale value according to an embodiment of the invention;

FIG. 5 is a diagram illustrating a determination of an amount deducted from the current year of research and development of an enterprise according to an embodiment of the present invention;

FIG. 6 is a block diagram of a system 600 for calculating tax amounts due to an enterprise, according to an embodiment of the invention.

Detailed Description

The exemplary embodiments of the present invention will now be described with reference to the accompanying drawings, however, the present invention may be embodied in many different forms and is not limited to the embodiments described herein, which are provided for complete and complete disclosure of the present invention and to fully convey the scope of the present invention to those skilled in the art. The terminology used in the exemplary embodiments illustrated in the accompanying drawings is not intended to be limiting of the invention. In the drawings, the same units/elements are denoted by the same reference numerals.

Unless otherwise defined, terms (including technical and scientific terms) used herein have the same meaning as commonly understood by one of ordinary skill in the art to which this invention belongs. Further, it will be understood that terms, such as those defined in commonly used dictionaries, should be interpreted as having a meaning that is consistent with their meaning in the context of the relevant art and will not be interpreted in an idealized or overly formal sense.

FIG. 1 is a flow diagram of a method 100 for calculating a tax due for an enterprise, according to an embodiment of the invention. As shown in fig. 1, in the method for calculating the tax fund obtained by the enterprise according to the embodiment of the present invention, the rule of data processing is defined, and the tax fund to be paid is automatically calculated according to the corresponding data; and checking the obtained tax declaration data according to the self-defined preferential item early warning model, and automatically giving risk prompt information according to a checking result, so that the enterprise obtained tax fund is efficiently and automatically calculated based on the risk monitoring model. The method 100 for calculating the tax amount of the enterprise income tax according to the embodiment of the invention starts from step 101, and determines the tax payment rule of the enterprise according to the enterprise information of the enterprise and determines the tax payment standard of the enterprise according to the general deduction standard of the enterprise in step 101.

The existing tax law adopts the international popular legal income tax system, namely, the legal enterprise is taken as the tax payment main body of the enterprise income tax. Therefore, the tax law uses the legal qualification as the standard for the taxpayer to obtain the enterprise, and the resident enterprise sets up a business institution without legal qualification in China, and the enterprise income tax should be summarized and paid. Because the taxes obtained by enterprises in China are central and local shared taxes. After the branch is no longer a tax payment subject, if all taxes of the branch of an illegal person are paid to the location of the head office for warehousing, and the location of the branch has no tax contribution, the branch in fact shares the public products and the public services provided by the location, and unfairness of the inter-regional financial resources is inevitably caused. Therefore, in order to balance inter-site interest distribution relations, tax payment rules of enterprises need to be determined according to enterprise declaration types. Specific decision criteria include:

general organization (cross provinces) -applicable management method for tax collection obtained by enterprise operating and gathering taxes across regions: according to the stipulation of 'the declaration of the State tax administration about the method of issuing the management of tax collection obtained by the trans-regional operation summary tax paying enterprises' (No. 57 of the State tax administration bulletin 2012, hereinafter referred to as '57 bulletin'), the resident enterprises set up the management method of tax collection obtained by enterprises without legal qualifications branches in China at different regions (including trans-province, autonomous region, direct administration city and planning list city, the same below) and carry out 'unified calculation, hierarchical management, local prepayment, summary clearing and financial regulation library' except for other stipulations. The on-site prepayment means that the main institution and the branch institutions shall respectively declare the tax obtained by the prepayment enterprise to the main tax administration at the location according to the specified monthly or seasonal divisions.

General organization (cross provinces) -applicable management method for tax collection obtained by enterprise operating and gathering taxes across regions: according to the stipulation of the 'notice of the State tax administration on the method of tax collection management obtained by the Cross-regional operation and tax administration enterprises' (No. 57 in the State tax administration notice 2012, hereinafter referred to as '57 notice'), the resident enterprises set up branches without legal qualifications in China in different regions (including Cross province, autonomous region, direct administration City and planning List City, the same below), except for other stipulations.

General organization (provincial) determination: no. 57 announcements simultaneously stipulate that no branch mechanism without legal qualification is established in the residential enterprises in China across regions, and only the branch mechanisms without legal qualification are established in the same province, autonomous region, direct administration city and planning single-row city (hereinafter referred to as the same region), and the tax collection management method obtained by the enterprises is jointly established by national tax bureaus and local tax bureaus of various provinces, autonomous regions, direct administration cities and planning single-row cities according to the method; the resident enterprises set up branches without legal qualification across regions in China and set up branches without legal qualification in the same region, and the tax collection management of the enterprises follows the regulations of various provinces.

Branch organization (complete annual tax declaration is required but not on-site payment) judgment: according to the related file regulation of 'notice of the national tax administration of the ministry of finance department of China's national general administration of tax 'about the distribution of taxes obtained by enterprises of general division institutions across provinces and cities and temporary solutions for budget management' (No. 2012) and 40), the following eight types of branch institutions do not need to pre-pay the taxes obtained by the enterprises on site: the branch office of the vertically managed central enterprise does not need to pre-pay the taxes obtained by the enterprise on site. And (II) paying the taxes obtained by the enterprises by the third-level and the following branch institutions without on-site advance, and uniformly recording the operation income, the employee wages and the total amount of the assets into the second-level branch institution. And (III) when the branch office does not have the function department of independent production and operation, the function department without independent production and operation does not pre-pay the taxes obtained by the enterprise on the spot. And (IV) the system does not have the main production and operation functions, and the taxes obtained by the enterprises are not pre-paid on the spot at the secondary and following branch institutions which are auxiliary in the enterprises such as after-sale service, internal research and development, storage and the like of the local products which do not pay the value-added taxes. And (V) the branch organizations of the small-sized micro-profit enterprises are identified as the small-sized micro-profit enterprises in the last year, and the taxes obtained by the enterprises are not pre-paid on the spot. And (VI) newly-established branch institutions are set for not-on-site prepayment of the taxes of the enterprises in the current year. And (seventhly), canceling the taxes obtained by the enterprises which are to be shared in the remaining period of the year by the canceling branch institution, and paying the taxes into the central national bank by the main institution. (eighth) the enterprise sets up the business institution without legal qualification outside China, and does not pre-pay the income tax of the enterprise on the spot.

And (3) independent tax declaration judgment: according to the stipulation of 'income tax Law of enterprises', the branch companies without legal qualification or branch companies not paying the income tax of enterprises separately should pay the income tax of enterprises in advance at the location according to the income tax resolution table of the head company. The branch of illegal person who carries out production and operation on the name of the main organization can not provide a tax distribution table for collecting taxes obtained by the branch of the taxpaying enterprise, can not provide related evidence to prove the identity of the branch of the second level or the following branch, can calculate and pay the taxes obtained by the enterprise on the spot according to the same independent taxpayer, and can not change the identity of the independent taxpayer in one year according to the branch of the same independent taxpayer.

Fig. 2 is a schematic diagram of a method for determining a tax declaration type obtained by an enterprise according to an embodiment of the invention. As shown in FIG. 2, in the embodiment of the invention, according to the enterprise declaration type, when determining that the enterprise applies independent declaration, calculating the tax amount obtained by independent declaration of the enterprise; and according to the enterprise declaration type, uniformly calculating the tax amount independently declared by the enterprise when the enterprise is determined to be suitable for summary declaration. And if the enterprise type of the summarized declared enterprise is a branch organization, judging whether the organization is pre-paid on site. If the on-site prepayment is carried out, calculation is carried out according to on-site prepayment rules. The algorithm is as follows: the calculation is performed according to the distribution ratio. If the enterprise type is a branch organization, whether the organization is on-site prepayment is judged. If the payment is not paid in advance, calculation is carried out according to the rule of payment in advance. The algorithm is as follows: and (4) not paying in advance on site. If the enterprise type is a general organization, the organization is across provinces and subject to tax general approval, the algorithm is as follows: unified calculation, hierarchical management, on-site prepayment, summary settlement and financial regulation. If the enterprise type is a general organization and the organization does not span provinces, the algorithm is as follows: according to the general organization (provincial) judgment.

The enterprise universal deduction standard is set as follows: the system comprises staff welfare, staff and meeting expenses, staff education expenses, supplementary endowment expenses, supplementary medical insurance expense service hospitalization expense expenditure, advertisement expenses and service propaganda expenses, quota deduction of a public interest and donation deduction proportion, commission and commission expense expenditure, and development addition deduction proportion. And according to the determined proportion, automatically calculating the proportion of deducting the income tax of the enterprise, and determining the income tax standard of the enterprise.

In step 102, enterprise financial data is collected, the financial system of the enterprise is adapted, and the collected enterprise financial data is imported into a corresponding first financial statement according to the financial system of the enterprise.

FIG. 3 is a diagram illustrating an enterprise accounting type determination according to an embodiment of the present invention. As shown in FIG. 3, in an embodiment of the invention, the applicable financial institution for the enterprise is first determined, and then the financial data is determined based on the applicable financial institution. Wherein, if for "accounting criteria of small enterprise", then the financial data of enterprise of gathering is the financial data based on "accounting criteria of small enterprise", and financial statement submits the financial statement based on accounting criteria of small enterprise. If the financial data is the financial data based on the accounting system, the financial statement of the enterprise based on the accounting system is submitted to the financial data of the enterprise based on the accounting system.

If the financial data is the new accounting standard, the collected enterprise financial data is the financial data based on the new accounting standard, and the financial statement submits the financial statement based on the new accounting standard.

At step 103, the enterprise calendar year declaration data is forwarded to the current first financial statement to determine a second financial statement.

In the embodiment of the invention, the enterprise calendar year declaration data is transferred to the current report. The items to be carried forward include: balance and prepayment-the actually prepayed income tax of the current year, make up the annual loss amount capable of being transferred to the first five years of the current year in the loss, balance and prepayment-the advertising fee and business propaganda fee postponed by the previous year, the entrepreneurship investment enterprise directly invests the amount of the income tax according to a certain proportion of the investment amount, the income tax amount which is allocated according to a certain proportion by the limited partnership system entrepreneurship investment enterprise investment, the allowable exemption of the special equipment investment of the current year of the previous five years, the exemption of the current year of the previous five years by the tax amount, the exemption of the previous five years by the last four years, the exemption of the previous year of the previous five years by the first two years, the exemption of the previous year of the previous five years by the previous three years, the exemption of the previous five years by the previous year by the previous three years, the previous tax due to the exemption of the current year of the first four years, the previous four years of the previous year of the first four years, the investment of the special equipment allowed to exempt the current year of the first four years, the previous three years of the previous year of the first four years, the previous two years of the previous year of the previous four years, the previous tax due to the exemption of the current year of the first three years, the previous year of the previous four years, the investment of the special equipment allowed to exempt the current year of the previous three years, the previous three years of the previous year, the previous one year of the previous three years, the previous tax due to the previous year of the previous three years, the previous two years of the previous year allowed to exempt the previous year of the previous three years, the previous tax due to the previous year of the previous two years, the previous special equipment allowed to exempt the previous year of the previous two years, the previous tax due to the previous year, the previous special equipment allowed one year of the previous two years, the previous special equipment allowed to exemption, the former two years of the previous year, the tax amount should be paid before the previous year of the previous year, the present year of the previous year allows the special equipment investment amount to be exempted, the former three years-the donation amount deducted after the previous year can be carried over, the donation amount deducted after the previous two years-the present year can be carried over, the present year of the previous year allows the special equipment investment amount to be exempted, the former four years loss amount that can be carried over to the present year in the loss is made up, the loss amount that can be carried over to the previous three years of the present year in the loss is made up, the former two years loss amount that can be carried over to the present year in the loss is made up, the former one year loss amount that can be carried over to the present year in the loss is made up, and the staff education fund expenditure, wherein: the education expenses of the workers deducted according to the specified proportion of the tax, the deductible donation amount of the previous year of the previous three years, the deductible donation amount of the previous year of the previous two years and the like. The related data is automatically extracted by a corresponding algorithm, and the process of manual operation and intervention is reduced.

At step 104, a fixed asset accelerated amortization value for the enterprise fixed asset is determined based on the accounting depreciation method and the tax depreciation method.

FIG. 4 is a schematic diagram of determining a fixed asset accelerated wear value according to an embodiment of the present invention. As shown in fig. 4, in the embodiment of the present invention, the accounting depreciation calculation value is determined by selecting the corresponding accounting depreciation method according to the accounting system of the enterprise operation; determining a tax depreciation calculated value according to a tax depreciation method of tax law; and determining a fixed asset accelerated depreciation value of the enterprise-specified asset enjoying accelerated depreciation benefits according to the accounting depreciation calculated value and the tax depreciation calculated value.

In step 105, account information of staff salary tax adjustment and integrated circuit preference information newly issued by the software enterprise is recorded.

At step 106, the annual research and deduction amount of the enterprise is calculated according to the type of the enterprise research and development project.

In the embodiment of the invention, corresponding projects are managed according to the research and development conditions of the enterprise, the activity expenses developed by the current research and development project are sequentially and timely imported, and the initial balance information of the cross-year forward is initialized. When the declaration is established in the current year, an auxiliary account and an auxiliary account summary table are generated, and research and development projects can add and deduct research and development expense condition collection tables. For calculating the amount of research and development plus deduction.

FIG. 5 is a diagram illustrating determination of the amount of deduction added by the company in the current year of research and development according to an embodiment of the present invention. As shown in fig. 5, includes:

step one, determining the type of an enterprise research and development project. If the order is 'entrusted research and development', an entrusted research and development algorithm is adopted, and the follow-up algorithm is based on an entrusted form; if the algorithm is 'independent research and development', an independent research and development algorithm is adopted, and the subsequent algorithm is based on an independent form; if the algorithm is 'centralized research and development', a centralized research and development algorithm is adopted, and the follow-up algorithm is based on a centralized form; if the algorithm is 'cooperative research and development', a cooperative research and development algorithm is adopted, and the follow-up algorithm is based on a cooperative form.

Step two: and importing initial balance of a research and development project, and processing the project data. The development expenditure is listed according to the development project, and the initial balance is the expenditure of the project which is not developed in the previous period.

Step three: and importing a research and development project order journal, and processing the project data. The chronological account refers to an account book for continuously recording the economic business day by day and stroke by stroke according to the time sequence of the economic business.

Step four: and processing the chronological account data according to the type of the research and development project and the initial data to form the annual research and deduction sum of the enterprise and the required reporting data.

In step 107, the enterprise income tax fund is calculated according to the tax payment rule of the enterprise, the enterprise income tax standard, the second financial statement, the enterprise fixed asset accelerated discount value, the ledger information and the enterprise current year research and deduction amount added.

Preferably, wherein the method further comprises:

In the implementation mode of the invention, the obtained tax payment declaration data is checked according to the self-defined preferential item early warning model, and the risk prompt information is automatically given according to the checking result. The invention can also download or export the obtained tax declaration report to carry out subsequent operation.

FIG. 6 is a block diagram of a system 600 for calculating tax amounts due to an enterprise, according to an embodiment of the invention. As shown in fig. 6, a system 600 for calculating tax amount obtained by an enterprise according to an embodiment of the present invention includes: an enterprise income tax standard determining unit 601, a first financial statement determining unit 602, a second financial statement determining unit 603, an enterprise fixed asset accelerated discount value determining unit 604, a ledger information supplementary recording unit 605, an enterprise current development added deduction amount calculating unit 606 and an enterprise income tax calculating unit 607.

Preferably, the enterprise income tax standard determining unit 601 is configured to determine a tax payment rule of the enterprise according to enterprise information of the enterprise, and determine an enterprise income tax standard according to a common deduction standard of the enterprise.

Preferably, the determining unit 601 for the income tax standard of the enterprise determines the tax payment rule of the enterprise according to the enterprise information of the enterprise, and includes:

Preferably, the determining unit 601 for determining the tax standard of the enterprise income tax according to the general deduction standard of the enterprise comprises:

Preferably, the first financial statement determining unit 602 is configured to collect enterprise financial data, adapt to a financial system of an enterprise, and import the collected enterprise financial data into a corresponding first financial statement according to the financial system of the enterprise.

Preferably, the second financial statement determining unit 603 is configured to forward the enterprise calendar year declaration data to the current first financial statement to determine the second financial statement.

Preferably, the enterprise fixed asset accelerated depreciation value determination unit 604 is configured to determine a fixed asset accelerated depreciation value of an enterprise fixed asset based on an accounting depreciation method and a tax depreciation method.

Preferably, the determining unit 604 for accelerated discounting of fixed assets of an enterprise based on the accounting discount method and the tax discount method comprises:

Preferably, the ledger information adding unit 605 is configured to add ledger information of salary tax adjustment of an employee and coupon information of a newly-handled integrated circuit of a software enterprise.

Preferably, the ledger information adding unit 605 adds ledger information of salary tax adjustment and integrated circuit preference information newly handled by software enterprises, which includes:

Preferably, the enterprise current research and development totaling and deducting amount calculation unit 606 is configured to calculate the enterprise current research and development totaling and deducting amount in the current year according to the type of the enterprise research and development project.

Preferably, the calculating unit 606 for calculating the deduction amount of the enterprise research and development in the current year according to the type of the enterprise research and development project includes:

Preferably, the enterprise income tax calculation unit 607 is configured to calculate the enterprise income tax according to the tax payment rule of the enterprise, the enterprise income tax standard, the second financial statement, the enterprise fixed asset accelerated discount value, the ledger information and the enterprise current year research and deduction amount.

Preferably, wherein the system further comprises:

The system 600 for calculating the enterprise income tax according to the embodiment of the present invention corresponds to the method 100 for calculating the enterprise income tax according to another embodiment of the present invention, and will not be described herein again.

The invention has been described with reference to a few embodiments. However, other embodiments of the invention than the one disclosed above are equally possible within the scope of the invention, as would be apparent to a person skilled in the art from the appended patent claims.

Generally, all terms used in the claims are to be interpreted according to their ordinary meaning in the technical field, unless explicitly defined otherwise herein. All references to "a/an/the [ device, component, etc ]" are to be interpreted openly as referring to at least one instance of said device, component, etc., unless explicitly stated otherwise. The steps of any method disclosed herein do not have to be performed in the exact order disclosed, unless explicitly stated.

As will be appreciated by one skilled in the art, embodiments of the present application may be provided as a method, system, or computer program product. Accordingly, the present application may take the form of an entirely hardware embodiment, an entirely software embodiment or an embodiment combining software and hardware aspects. Furthermore, the present application may take the form of a computer program product embodied on one or more computer-usable storage media (including, but not limited to, disk storage, CD-ROM, optical storage, and the like) having computer-usable program code embodied therein.

The present application is described with reference to flowchart illustrations and/or block diagrams of methods, apparatus (systems), and computer program products according to embodiments of the application. It will be understood that each flow and/or block of the flow diagrams and/or block diagrams, and combinations of flows and/or blocks in the flow diagrams and/or block diagrams, can be implemented by computer program instructions. These computer program instructions may be provided to a processor of a general purpose computer, special purpose computer, embedded processor, or other programmable data processing apparatus to produce a machine, such that the instructions, which execute via the processor of the computer or other programmable data processing apparatus, create means for implementing the functions specified in the flowchart flow or flows and/or block diagram block or blocks.

These computer program instructions may also be stored in a computer-readable memory that can direct a computer or other programmable data processing apparatus to function in a particular manner, such that the instructions stored in the computer-readable memory produce an article of manufacture including instruction means which implement the function specified in the flowchart flow or flows and/or block diagram block or blocks.

These computer program instructions may also be loaded onto a computer or other programmable data processing apparatus to cause a series of operational steps to be performed on the computer or other programmable apparatus to produce a computer implemented process such that the instructions which execute on the computer or other programmable apparatus provide steps for implementing the functions specified in the flowchart flow or flows and/or block diagram block or blocks.

Finally, it should be noted that: the above embodiments are only for illustrating the technical solutions of the present invention and not for limiting the same, and although the present invention is described in detail with reference to the above embodiments, those of ordinary skill in the art should understand that: modifications and equivalents may be made to the embodiments of the invention without departing from the spirit and scope of the invention, which is to be covered by the claims.

Claims

1. A method of calculating a tax due for an enterprise, the method comprising:

2. The method of claim 1, wherein determining tax payment rules for a business based on business information for the business comprises:

3. The method of claim 1, wherein determining the enterprise derived tax standard based on the enterprise's universal deduction standard comprises:

4. The method of claim 1, wherein determining a fixed asset accelerated depreciation value for an enterprise fixed asset based on an accounting depreciation method and a tax depreciation method comprises:

5. The method of claim 1, wherein the step of recording ledger information of the compensation worker salary tax adjustment and integrated circuit preference information of the software enterprise comprises:

6. The method of claim 1, wherein calculating the annual research deduction amount of the enterprise according to the type of the enterprise development project comprises:

7. The method of claim 1, further comprising:

8. A system for calculating a tax due for an enterprise, the system comprising:

9. The system of claim 8, wherein the enterprise income tax standard determining unit determines the tax payment rule of the enterprise according to enterprise information of the enterprise, comprising:

10. The system of claim 8, wherein the enterprise income tax standard determining unit determines the enterprise income tax standard according to the enterprise general deduction standard, comprising:

11. The system of claim 8, wherein the enterprise fixed asset accelerated amortization value determination unit determines the fixed asset accelerated amortization value of the enterprise fixed asset based on an accounting depreciation method and a tax depreciation method, comprising:

12. The system of claim 8, wherein the ledger information adding unit adds ledger information for adding salary tax adjustment and IC coupon information of software enterprises, comprising:

13. The system of claim 8, wherein the calculating unit for the amount of deduction of the current year research and development of the enterprise calculates the amount of deduction of the current year research and development of the enterprise according to the type of the research and development project of the enterprise, comprises:

14. The system of claim 8, further comprising: