JP2000235522A - Method and system for electronic final return - Google Patents

Abstract

PROBLEM TO BE SOLVED: To secure the security of a final return declaration in transmitting at the time of transmitting the declaration from a taxpayer's computer to a computer installed in a tax office. SOLUTION: A declaration preparation part 11 in a client 1 sets up declaration data on an electronic form of a declaration, enciphers the signature information of a taxpayer and a hash code based on the declaration data, pads the enciphered data in the declaration, stores the declaration including the enciphered information and key information for deciphering the enciphered information in a declaration information file, and transmits the prepared electronic declaration to a server 5. A declaration receiving part 22 in the server 5 pads a stamp or a signature of the National Tax Administration Agency in the received declaration and registers the declaration in a declaration DB 6.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a method and a system for filing a tax return using an electronic computer.
In particular, the present invention relates to a method and system for electronic tax return that secures the security of an electronic tax return transmitted via a network.

[0002]

2. Description of the Related Art In a tax return system, a taxpayer calculates a one-year income amount and tax between February 16 and March 15 of the following year and submits a tax return to a tax office. It is a system to store taxes. Tax returns are currently available at the tax office, and taxpayers must bring or mail their completed return form. Since the deadline for filing a tax return is one month, the tax return procedure is concentrated and may take time. Therefore, a technology for applying for a final tax return electronically is desired.

[0003]

When an electronic tax return is transmitted from a computer of a taxpayer to a computer of a tax office, the tax return is transmitted via a wide area network such as the Internet. Books can be eavesdropped or tampered with. In particular, electronic final income tax returns are easier to falsify than paper final income tax returns. Therefore, a system that ensures security so that falsification can be detected and falsified can be required.

[0004] It is an object of the present invention to provide a method and system for electronic tax return that secures security during transmission of an electronic tax return prepared and sent by a taxpayer from a computer at the taxpayer to a computer at the tax office. It is in.

It is another object of the present invention to ensure the authenticity of an electronic tax return issued by a taxpayer or a received electronic tax return.

[0006]

SUMMARY OF THE INVENTION The present invention relates to a method of preparing an electronic tax return by a computer on the taxpayer side and transmitting it to a computer on the tax office side. Set the tax return data entered via the input device above, make the secret information of the taxpayer's signature information and the hash code based on the tax return data, embed it in the tax return, and incorporate the secret coded information Electronic Declaration that saves the declaration and the key information for decrypting the secretly coded information on the storage device and sends the electronic declaration containing the secretly coded information to the computer at the tax office It is characterized by a declaration method.

The present invention also provides a first computer on the taxpayer side that prepares and transmits an electronic tax return, and a second computer on the tax office side that receives this electronic tax return and registers it in a database. An electronic tax return system configured, wherein a first computer embeds a secret code including signature information of a taxpayer in an electronic tax return, and means for creating an electronic tax return based on an electronic form of the tax return. Means for storing, on a storage device, a declaration containing the secret-coded information and key information for decrypting the secret-coded information, and an electronic declaration containing the secret-coded information Means for transmitting a report to a second computer, wherein the second computer receives an electronic return from the first computer;
A means for embedding the information of the NTA, which indicates the receipt of the electronic return, in a secret code and embedding it in the electronic return, and an electronic device incorporating the secret code information of the taxpayer side and the secret code information of the NTA side An electronic final income tax return system having means for registering a tax return in a database.

[0008] Since the taxpayer's signature information is embedded in the electronic tax return prepared and sent by the taxpayer, the authenticity of the electronic tax return can be proved. In addition, since the hash code calculated from the declaration data is converted into a secret code and embedded in the declaration, it is possible to detect and prove the falsification in the case of falsification.

[0009]

Embodiments of the present invention will be described below in detail with reference to the drawings.

(1) First Embodiment FIG. 1 is a diagram showing a system configuration of a first embodiment. The system includes a client 1, a server 5, and a network 10 such as the Internet for connecting the two. The client 1 is a computer such as a personal computer provided on the taxpayer side, and stores the declaration information file 2 on a storage device connected to the computer. The tax return information file 2 stores information on the prepared tax return and key information for decoding the watermark information inserted into the tax return on the taxpayer side. The display device 3 and the input device 4 are connected to the client 1 and are used as input / output devices for a user to interact with a computer when inputting a command to the client 1 or creating a report.

The memory (main storage) of the client 1 includes a report creation unit 11, a report transmission / reception unit 12, and a communication control unit 1.
3 are stored. These programs are executed by the processing device of the client 1. The tax return preparing unit 11 includes a software module such as spreadsheet software for generating a tax return while interacting with a user through a user interface unit (not shown), and a taxpayer side watermark information on the generated tax return. And a module for creating and inserting a. The report transmitting / receiving unit 12 transmits a request for the form of the final return report to the server 5 by a communication means such as an e-mail, receives the electronic form of the return report from the server 5, and transmits the prepared report to the server 5. An application program to send. The communication control unit 13 controls the network 1
0 is a program for controlling communication with the server 5 via the Internet.

The server 5 is a computer provided at the tax office, and has a declaration DB on a storage device connected to the computer.
(Database) 6 is stored. The tax return DB 6 stores tax return information of each taxpayer received from the client 1. The memory of the server 5 includes a declaration form issuing unit 21, a declaration receiving unit 22, a database management unit 23, and a communication control unit 2.
4 are stored. These programs are executed by the processing device of the server 5. The report form issuing unit 21 is an application program that is activated when a form request is received from the client 1 and transmits the form of the finalized report to the client 1 that has made the request. The report receiving unit 22 is an application program that is activated when a report is received from the client 1, receives the report, and registers the report information in the report DB 6 via the database management unit 23. The database management unit 23
This is a management program that configures a DBMS (database management system) that manages reference, update, new registration, and the like of the declaration in the declaration DB 6. The communication control unit 24 is a program that controls communication with the client 1 via the network 10.

A report creation unit 11 on the client 1 side
In addition, a program having the function of the report transmitting / receiving unit 12 can be stored in a storage medium, read into the client 1, and executed. The same applies to the report receiving unit 22 on the server 5 side.

The form of the electronic final income tax return may be a final income tax return for a refund report of a salary earner, a final income tax return for a person who has only a public pension, etc., a final income tax return for a separate taxation, a final income tax return (loss ), Although it differs depending on the type of tax return, such as a general purpose tax return, all have a tabular part, and are data formats that can be used to enter data into tables and spreadsheets using spreadsheet software Shall be provided.

FIG. 2 is a diagram showing a processing procedure of the first embodiment. The report transmitting / receiving unit 12 of the client 1 transmits a request for the final report form to the server 5 via the communication control unit 13 and the network 10 in response to a command from the input device 4 (step 31). At this time, the type of the final tax return form is specified. The declaration form issuing unit 21 of the server 5 receives this request via the communication control unit 24 (step 32), and inserts the NTA watermark information into the electronic form of the requested declaration (step 33). If the watermark information is fixed without depending on the user, an electronic format in which the NTA watermark information is inserted in advance may be used. When a variable reception number is entered by the user in this electronic form, the hash code may be calculated and the seal or signature of the NTA and the hash code may be inserted into the electronic form as watermark information.
Next, the electronic form of the report prepared in this way is transmitted to the client 1 via the communication control unit 24 and the network 10.
(Step 34).

The report transmission / reception section 12 receives the report form (step 35), and the report preparation section 11 which has received the report forms a user interface section (not shown).
The user interacts with the user via the display device 3 and the input device 4 to create an electronic report (step 36). That is, the electronic format in the memory is displayed on the display device 3, and the declaration data input via the input device 4 is set on the electronic format in the memory. Next, the tax return preparer 11 creates and inserts the taxpayer's watermark information into the tax return (step 37). This watermark information is assumed to be composed of the signature of the taxpayer and a hash function value of the tax return data set on the tax return form by the taxpayer.
Next, the tax return preparing unit 11 saves the prepared tax return information itself and information which is a key for decrypting the watermark information in the tax return information file 2 (step 38), and provides an electronic tax return containing the taxpayer's watermark information. The certificate is transmitted to the server 5 (step 39). At this time, the report information is encrypted and transmitted to the server 5 as necessary.

The tax return receiving unit 22 of the server 5 receives the tax return information (step 40), decodes the tax return if it has been encrypted, and then decrypts the watermark information inserted by the NTA, and inserts it. It is determined whether or not the stamp or the signature matches (step 41). When the hash code of the reception number is inserted as the watermark information, it is checked whether the reception number written in the declaration has not been changed. If the results of these checks are appropriate (step 41Y
ES), a watermark for receipt approval is inserted into the tax return information (step 42), and the tax return information incorporating the taxpayer's watermark information is transmitted to the tax return DB 6 via the database management unit 23.
(Step 43). A receipt number may be numbered when the report information is received, and the receipt number may be inserted into the report as watermark information. It does not decrypt the taxpayer's watermark information. Next, the declaration receiving unit 22 sends a message of receipt confirmation to the client 1 (step 44). If the check in step 41 is not appropriate (step 41N
O), the declaration receiving unit 22 transmits a non-acceptance notice (step 45). The report transmitting / receiving unit 12 of the client 1
A receipt confirmation or non-acceptance notification is received (step 46).

In the first embodiment, the signature of the taxpayer and the hash code of the tax return information are inserted into the prepared tax return as watermark information. Therefore, by decrypting the watermark information, the tax return can prove the authenticity of the taxpayer's entry, and the taxpayer can return the tax return D.
By comparing the hash code calculated from the declaration information registered in B6 with the hash code stored in the declaration information file 2, it is determined whether the declaration has been falsified while being transmitted through the network 10. can do. In addition, by encrypting the report information transmitted from the client 1 to the server 5, eavesdropping on the report information being transmitted can be prevented. On the other hand, the NTA watermark and receipt watermark inserted by the tax office are not essential and may be omitted because they are not important. Step 33
If the NTA watermark is not inserted, the check in step 41 becomes unnecessary. Further, if the taxpayer can use the form of the tax return stored on the storage device, the processing from step 31 to step 35 becomes unnecessary.

(2) Second Embodiment FIG. 3 is a diagram showing a system configuration of a second embodiment. The second embodiment provides the taxpayer with taxpayer information, actively utilizes the NTA watermark, and prevents the taxpayer from changing information that is not allowed to be changed on the tax return. There is no change in the configuration on the client 1 side. The taxpayer information DB 7 is stored on a storage device connected to the server 5. Also, a declaration form issuing unit 25 on the memory of the server 5
Is an application program that accesses the taxpayer information DB 7, enters taxpayer information in the form of the tax return, calculates a hash code of information that is not allowed to be changed, and embeds it as watermark information in the format of the tax return. Further, the declaration receiving unit 26 decodes the watermark information from the declaration received from the client 1, takes a hash code of the information in the received declaration information that does not permit modification, and determines whether or not the hash code matches the decrypted hash code. The application program to check.

FIG. 4 is a diagram showing a processing procedure according to the second embodiment. The report transmitting / receiving unit 12 of the client 1 transmits a request for the final return form to the server 5 (step 5).
1). At this time, the taxpayer's identifier is transmitted to the server 5 together with the type of the tax return form. The declaration form issuing unit 25 receives this request (step 52), acquires taxpayer information corresponding to the taxpayer identifier from the taxpayer information DB 7 via the database management unit 23 (step 53), and receives the request. The receipt number and taxpayer information are entered in the declaration form (step 54). Next, a hash code is calculated for the receipt number set in the tax return form, taxpayer information, and fixed character strings that make up the form that cannot be changed, and the NTA seal or signature and this hash code are used as watermark information. It is inserted into an electronic form (step 55). Then, the created report form is transmitted to the client 1 (step 5).
6).

The processing from the receipt of the declaration (Step 57) to the transmission of the declaration (Step 61) on the client 1 side is the same as the processing of Steps 35 to 39. The declaration receiving unit 26 of the server 5 receives the declaration from the client 1 (step 62), decrypts the watermark information on the NTA side, and checks the seal or signature of the predetermined NTA and the hash code (step 63). . As a result of these checks, if it is determined to be valid (step 64YE
S), the received report is registered in the report DB 6 (step 65), and a receipt confirmation is transmitted to the client 1 (step 66). If the result of the check in step 63 is not appropriate, a rejection notice is transmitted to the client 1 (step 67).

Also in the second embodiment, the importance and effect of the watermark information on the taxpayer side are the same as those of the first embodiment. In the second embodiment, in addition to this, it is possible to check whether or not the information provided by the tax office that has not been changed by the taxpayer has been changed.
When changed, the report received by the server 5 can be rejected as not being authentic. Moreover, the information used for the check is inserted into the tax return as watermark information, so that the taxpayer cannot know the check information.

(3) Third Embodiment In the first and second embodiments, the client 1
The side did not check for falsification of the return online. In the third embodiment, the client 1 checks for falsification of the report as part of the transmission of the report to the server 5. The system configuration is the same as the configuration shown in FIG. 1, except that a report preparation unit 11 and a report reception unit 22
Is changed.

FIG. 5 is a diagram showing a processing procedure of the third embodiment. The report creation unit 11 of the client 1 acquires an electronic form of the report. The electronic format may be obtained by extracting the format stored in the storage device, or by executing steps 31 to 35 of the first embodiment to obtain the electronic format. However, the NTA watermark in step 33 may not be required. The processing from the preparation of the report (Step 72) to the transmission of the report (Step 75) is the same as Steps 35 to 39. The declaration receiving unit 22 of the server 5 receives the encrypted declaration from the client 1 (step 7).
6) Decrypt the received tax return, assign a receipt number, and insert the NTA watermark information into the tax return (step 7).
7). The contents of the watermark information can be a reception number, a hash code calculated from specific data of the tax return, etc. in addition to the seal or signature of the NTA. However, the taxpayer watermark information must not be lost by inserting the NTA watermark information. Next, a tax return with the taxpayer watermark information and the NTA watermark information embedded therein is registered in the tax return DB 6 (step 78), and the tax return containing the NTA watermark information is encrypted and the client 1
(Step 79).

The report transmitting / receiving section 12 of the client 1 receives and decodes the returned report (step 80), and the report preparing section 11 executes step 74 from the report information file 2.
The report information saved in step (1) is retrieved (step 81).
It is checked whether the stored declaration data matches the returned declaration data (step 82). At this time, the taxpayer watermark information of the returned tax return may be restored to check whether or not a true tax return prepared by the taxpayer is written. Also, the hash code embedded as the watermark information may be checked.

In the third embodiment, it is possible to perform a check as to whether or not a report created by the client 1 has been tampered with before returning to the client 1 as a part of the report transmission. it can. If the declaration is falsified, the declaration from the client 1 to the server 5 is checked by comparing the declaration information stored in the declaration information file 2 with the declaration information stored in the declaration DB 6 of the server 5. It is possible to distinguish between falsification during transmission and falsification during transmission of a report from the server 5 to the client 1. If the falsification has been made during the transmission of the tax return from the client 1 to the server 5, the taxpayer can verify the falsification of the tax return data by comparing the hash code calculated from the tax return data with the hash code in the watermark information. Can be. On the other hand, the tax office can check the tax return watermark information of the tax return returned to the client 1 to confirm that the tax return has been received by the server 5 and registered in the tax return DB 6. However, if the report in question is registered in the report DB 6, it is possible to check whether or not the report data has been tampered with. Therefore, the processing in step 77 is not essential.

(4) Embedding Watermark Information in Declaration Form Since the watermark information embedded by the taxpayer's client 1 in the declaration form does not need to be decrypted by the server 5, the embedding method is basically used. It may be at the discretion of the taxpayer. However, the amount of information to be embedded is restricted depending on whether the report includes image information or only character code information. In addition, the watermark information transmitted from the client 1 to the server 5 via the network 10 is processed by the communication control unit 24 and the declaration receiving unit 22 and stored in the declaration DB 6 to lose the watermark information. There must be no such thing. Further, when the report is transmitted after being compressed or stored in the report DB 6, the data compression must not cause loss of the watermark information. The following is an example of a method of embedding watermark information in a tax return that is common to the watermark information on the taxpayer side and the watermark information on the NTA side.

(A) Embedding of watermark information in a grayscale image area A report is made up of a character code information area and a grayscale image area. All tabular parts of the declaration containing important data are stored in the character code area. In the image area, the creator of the watermark information shall select and paste the grayscale image by himself, and a hash code calculated based on the signature of the creator and all the data entered in the declaration or information that is not allowed to be changed Into a secret code and embed it as watermark information. In this case, since the image information is not for viewing, even if the image quality is deteriorated due to the embedding of the watermark information, there is not much problem even if the image quality is deteriorated. Many can be taken. The watermark information embedding module in the report creator 11 stores key information for decrypting the watermark information in the report information file 2.

(B) Embedding watermark information in the character code area The report shall consist only of the area of the character code information.
One character is represented by 2 bytes (16 bits). Significant characters making up the data in the declaration are represented by standard codes such as JIS first-level kanji codes and JIS second-level kanji codes, and there is no room for embedding watermark information. On the other hand, if the form of the declaration is in the form of a normal document such as A4 format, one page can accommodate characters up to the maximum number of characters / line × maximum line / page. If a character column in the page where the data of the declaration is not stored can be used as a margin, it is possible to embed watermark information in this margin area. The watermark information is represented by a 16-bit code pattern of a character code area (for example, a user pattern area) where no standard code is set in the character code table (hereinafter referred to as a user pattern), and is blank on the display device. It is desirable that nothing be displayed. The watermark information embedding module searches for a character field that can be used as a blank space for the created report, and when it has finished searching all the blank character spaces, it generates a random number and randomly selects the blank character space, A bit string constituting information is converted into a user pattern code and embedded in each margin character column. Then, the correspondence information between the coordinate position (line position, character position) of the selected margin character field on the document and the user pattern code serving as a secret code and the correspondence between the user pattern code and the bit string in the watermark information are used as key information as a declaration information file. Save to 2. The maximum number of bits of watermark information embedded by such a method is the number of user pattern codes × the number of blank character columns.

[0030]

As described above, according to the present invention, the hash code calculated from the declaration data is embedded in the electronic final tax return transmitted from the taxpayer's computer to the tax office computer as a secret code. By calculating a hash code from the declaration data and comparing the hash code with the embedded hash code, it is possible to detect tampering during transmission of the declaration data, and if tampering is detected, it is possible to prove the tampering. In addition, since the taxpayer's signature information is embedded in the tax return, the authenticity of the electronic tax return can be proved. In addition, the computer of the tax office embeds the secret code in the electronic return form or the received electronic final return, so that the authenticity of the return form issued by the NTA or the received return can be guaranteed.

[Brief description of the drawings]

FIG. 1 is a diagram illustrating a system configuration according to a first embodiment.

FIG. 2 is a diagram illustrating a processing procedure according to the first embodiment.

FIG. 3 is a diagram illustrating a system configuration according to a second embodiment.

FIG. 4 is a diagram illustrating a processing procedure according to a second embodiment.

FIG. 5 is a diagram illustrating a processing procedure according to a third embodiment.

[Explanation of symbols]

1: client, 2: report information file, 5: server, 6: report DB, 11: report preparation section, 12: report transmission / reception section, 21, 25: report format issuing section, 22, 2
6: Declaration receipt section

Continued on the front page F term (reference) 5B017 AA06 AA07 AA08 BA06 BA07 BA09 BB07 CA16 5B049 CC01 CC11 EE03 EE05 EE07 FF03 FF04 GG04 GG07 GG07 GG10 5J104 AA09 AA14 LA01 LA06 NA12 PA07

Claims (6)

[Claims] 1. A method of preparing an electronic final income tax return by a computer on the taxpayer side and transmitting it to a computer on the tax office side, wherein the electronic final income tax return is entered on an electronic form of the tax return via an input device. A tax return and a secret code, in which the taxpayer's signature information and a hash code based on the tax return data are set as a secret code and embedded in the tax return, and the secret-coded information is embedded. And storing the key information for decrypting the coded information in a storage device, and transmitting an electronic declaration containing the secretly coded information to a computer on the tax office side. Declaration method. 2. The taxpayer's computer further checks the filing data of the electronic return form returned from the tax office's computer with the filing data stored in the taxpayer's computer to determine whether there has been tampering. 2. The method of claim 1, wherein the check is performed. 3. A first computer on the taxpayer side that creates and transmits an electronic tax return, and a second computer on the tax office side that receives the electronic tax return and registers it in a database. An electronic final income tax return system, wherein the first computer comprises: a means for creating an electronic return based on an electronic form of the return; a means for embedding a secret code including taxpayer signature information in the electronic return; Means for storing, on a storage device, a declaration containing secret-coded information and key information for decrypting the secret-coded information, and an electronic return containing the secret-coded information To the second computer, the second computer receives the electronic return from the first computer, and sends the information of the NTA indicating the receipt of the electronic return to the second computer. Convert it to a secret code and fill it in the electronic report And no means,
An electronic final income tax return system, comprising means for registering, in the database, an electronic tax return containing information encoded with secret code on the taxpayer side and information encoded with secret code on the NTA side. The second computer further includes means for converting information including a seal of the NTA into a secret code in the form of the electronic return form and embedding the information in the form. 4. An electronic final income tax return system according to claim 3, further comprising: means for transmitting the information to one computer. 5. A storage medium for storing a computer readable program, wherein the program is an electronic final income tax return program for preparing an electronic final income tax return and transmitting it to a computer at a tax office. Storage medium to be stored: (a) a function of setting return data input via an input device on an electronic form of the return, (b) signature information of the taxpayer and a hash code based on the return data (C) a function of storing a declaration containing secret-coded information and key information for decrypting the secret-coded information on a storage device; And (d) a function of transmitting an electronic return containing the secret-coded information to a computer at the tax office. 6. A storage medium for storing a computer-readable program, wherein the program is a program for registering an electronic final income tax return received from a computer on the taxpayer side in a database, the program including the following steps: Storage medium: (a) a function of receiving the electronic return from the computer of the taxpayer, (b) a function of converting the information of the NTA indicating receipt of the electronic return into a secret code and embedding it in the electronic return, And (c) a function of registering, in the database, an electronic tax return containing the information encoded with the secret code of the taxpayer and the information encoded with the secret code of the NTA.