JP2005092360A - Encrypted sending and receiving system of tax accounting information - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an encrypted sending and receiving system of tax accounting information in which sending and receiving persons do not need to disclose their pieces of key information each other. <P>SOLUTION: A taxpayer 3 encrypts primarily its tax accounting information with its own electronic key and sends it to an accounting firm. The accounting firm 5 returns the tax accounting data encrypted primarily to a plain text with the tax payer's electronic key obtained with the authentication of a data center, carries out an accounting process and forms declaration data for a tax agency, and at the same time, encrypts it with an electronic key of the accounting firm 5 obtained with the authentication of the taxpayer 3 or the data center 2, and furthermore, encrypts it secondarily with an electronic key of a tax agency obtained with the authentication of the data center 2, and sends it to the tax agency. A subserver computer of the tax agency carries out tertiary encryption with an electronic key of the taxpayer 3 or the accounting firm 5 obtained with the authentication of a data center 2, notifies it to the tax agency or sends the declaration data encrypted tertiarily to the tax agency 4. The tax agency 4 decrypts the declaration data encrypted tertiarily to the plain text by the electronic key of the tax agency 4. <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

  The present invention utilizes a web network to provide information for plain text tax accounting and tax filing (hereinafter referred to as tax accounting information), tax accountants such as taxpayers (hereinafter referred to as taxpayers), tax accountants (hereinafter referred to as accounting). Encryption of tax accounting information that can be said to be perfect, even if information sent / received is leaked to anyone other than the parties in the event of transmission / reception between a trader) and tax office (hereinafter referred to as tax institution) It relates to a transmission / reception system.

  Conventionally, various methods for encrypting and transmitting / receiving various information have been performed by various proposed encryption methods. Of these, the most well-known encryption method called RSA (Rirest-Shamir-Adleman) encrypts the sender's information with the recipient's public key and transmits it separately. Sending and receiving each sender's electronic signatures to each other makes it necessary to double the effort of the receiver confirming the sender's identity and confirming that the transmitted information is from the authentic sender Yes. For this reason, when the sender / receiver needs to send and receive information cyclically, such as taxpayers and accountants, accountants and tax authorities, tax institutions and taxpayers, etc. It is easy to induce mistakes in information encryption / decryption.

  The present invention separately transmits and receives an electronic signature between a sender and a receiver as in the above-described known encryption method in transmitting and receiving encrypted tax accounting information among taxpayers, accountants, and tax institutions. Therefore, it is an object of the present invention to provide an encrypted transmission / reception system for tax accounting information that does not need to be disclosed, and that it is not necessary for the sender / receiver to disclose their key information to each other in each transmission / reception.

The structure of the encrypted transmission / reception system of the present invention, which has been made for the purpose of solving the above problems, includes a plurality of taxpayers (hereinafter referred to as taxpayers) and tax accounting performed by entrusting the tax accounting business from the taxpayer. When a merchant (hereinafter referred to as an accountant) and a tax collection authority (hereinafter referred to as a tax institution) having jurisdiction over the taxpayer are connected to each other via a web network, Each of the taxpayer, the accountant, and the tax institution receives and registers the bit data of the electronic key arbitrarily formed, registers each data as the respective authentication data, and makes the registered electronic lock data a legitimate inquirer. Server computers that are provided only for the data center are connected to the data center, and dedicated to taxpayers provided to accountants for data transmission and reception with the taxpayer. Forming a receiving network tax accounting information by providing for data transmission and reception with the accounting skill and server computers connected accounting skilled dedicated sub server computer provided in the tax authority,
The taxpayer transmits the data obtained by performing the exclusive OR processing on the plaintext data of the taxpayer's tax accounting information with the bit data of his / her electronic key to the accountant's secondary server computer via the network. ,
The accountant performs exclusive OR processing on the primary encrypted tax accounting data received by the secondary server computer with the bit data of the taxpayer's electronic key obtained through data center authentication via the network. The tax accounting data is returned to plain text, the plain text tax accounting data is accounted for to form plain text filing data for tax authorities, and the plain text filing data is sent to the data center via the taxpayer or the network. It is encrypted by exclusive OR processing with the bit data of the accountant's electronic key obtained through authentication, and this encrypted declaration data is obtained from the tax institution obtained through data center authentication via the network. Exclusive encryption is performed using the bit data of the electronic key to perform secondary encryption, and this secondary encrypted report data is subordinate to the tax institution's secondary server code. To send to the computer,
The tax server's secondary server computer that has received the secondary encrypted filing data is the bit of the electronic key of the taxpayer or accountant obtained by the data center authentication through the network. The data is subjected to exclusive OR processing with the data and subjected to tertiary encryption, and this is notified to the tax institution, or the tax-encrypted declaration data is transmitted to the tax institution.
The tax institution performs exclusive OR processing on the tertiary encrypted filing data with the bit data of the electronic key of the tax institution, thereby encrypting the filing data sent from the above accountant to the sub-server computer of the tax institution. The data is obtained by converting the data back to plain text data.

  In the present invention, the data center uses the electronic lock data set by the taxpayer, the accountant, and the tax institution as the electronic seal data for authenticating the person and the institution, and the taxpayer, the accountant. It is used as information hiding data for data sent and received between tax authorities. Further, chaotic image data or fractal image data can be used as the electronic seal stamp data and / or information hiding data. Here, when the secondary server computer for accounting work transmits the secondary encrypted report data, the data of the address tag of the taxpayer and the accountant are attached to the data.

  In the present invention, by providing a data center by a server computer on the web network, the key information is not transmitted / received between the sender / receiver, so that the security is higher, and the authentication / encryption processing data of the sender / receiver is higher. Since it is inseparable, it is possible to perform encrypted transmission and confirmation of an electronic signature without interruption in space and time, so that real-time information security can be ensured.

  Next, an embodiment of the transmission / reception system of the present invention will be described with reference to the drawings. FIG. 1 is a block diagram schematically showing a transmission / reception system and a transmission / reception mode in a tax accounting information transmission / reception system of the present invention. FIG. 2 is a chart for explaining the relationship between a transmission source and a transmission destination in the transmission / reception system of the present invention. FIG. 3 is an explanatory diagram schematically illustrating a part of each bit data in order to explain the relationship between plaintext, electronic key, and ciphertext bit data in the transmission / reception system of the present invention.

  In FIG. 1, reference numeral 1 denotes a web network such as the Internet. Connected to the network 1 is a data center 2 equipped with a main server computer 2A that acts as an authentication station for performing registration and identity verification of the sender / receiver's electronic key used in the transmission / reception system of the present invention. A plurality of senders or receivers, each connected to a taxpayer, an accounting company, and a tax institution equipped with a computer are connected. In FIG. 1, for convenience of explanation, one taxpayer 3 having a computer 3A and one tax organization 4 having a computer 4A are illustrated. The web network 1 is connected to an accounting company 5 acting as a tax accounting service for the taxpayer 3, a dedicated server computer 5 A, and a dedicated server computer 6 related to transmission / reception of the tax organization 4.

  The data center 2 includes a taxpayer 3, a tax institution 4, and an accountant 5 on the server computer 2 </ b> A, an electronic key for encrypting and / or decrypting each data, each address, and the server computer 5 </ b> A, 6 addresses are registered to provide necessary data for requests from legitimate persons. Each data is registered in the server computer 2A of the data center 2 by bit data. In the server computer 2A, whether or not the person is valid is determined by comparing the data of the registered electronic key and / or address with the data of the claimant.

  The taxpayer 3 and the accountant 5 who registered the electronic key and address in the data center 2 respectively, and the tax institution 4 are connected to the data center 2 connected to the web network 1 and the server computers 5A and 6 respectively. The encrypted information is exchanged in the following manner, and will be described below.

  First, the taxpayer 3 performs exclusive OR processing on the bit data FD of the plaintext tax accounting information to be transmitted with the bit data BP of his / her electronic key and performs primary encryption, and the first encrypted bit data CR1 is obtained. The address data tag 3ad and the address data tag 4ad of the server computer 6 of the tax institution 4 are attached to the data CR1 and transmitted to the server computer 5A of the accounting company 5 via the network 1.

  The accounting company 5 refers to the tag 4ad of the tax institution 4 in the received data from the server computer 5A and inquires the data center 2 about the electronic key data of the taxpayer 3 and the tax institution 4, and the server computer The electronic key of the taxpayer 3, the electronic key of the taxing institution 4 and the address of the server computer 6 are obtained from 2A. Whether or not the inquired accounting company 5 is a valid person is determined by collating data of electronic keys registered in the inquiring company 5 in the server computer 2 of the data center 2.

  The accountant 5 performs an exclusive OR process on the primary encrypted bit data CR1 transmitted from the taxpayer 3 by the bit data BP of the electronic key of the taxpayer 3 obtained from the data center 2, and performs plaintext accounting. Returning to the information FD, the plain text information FD is used to create, for example, a tax accounting document for filing, that is, a normal accounting process.

  The accounting company 5 who has completed the accounting documents by carrying out the accounting processing work in its server computer 5A uses the bit data CP of its own electronic key or the data CP and the data key BP of the taxpayer's electronic key. The plain text information GD in the created tax accounting document for exclusive use is subjected to exclusive OR processing to form bit data CR1 ′ obtained by first encrypting the content of the declaration. (In the figure, CR1 ′ processed by data CP is shown.) Further, this data CR1 ′ is subjected to exclusive OR processing with the bit data CS of the electronic key of the tax institution 4 to perform secondary encryption, and secondary encryption. The converted bit data CR2 is attached to the data server CR2 dedicated server computer 6 with the address data tag 5ad of the accounting company 5 as the sender and the address data tag 4ad of the tax agency 4 as the receiver. Send.

  The server computer 6 of the tax institution 4 that has received the secondary encrypted data CR2 refers to the address tag 5ad of the sender accountant 5 and sends the electronic key of the accountant 3 from the server computer 2A of the data center 2. Data CP is obtained, and data CR2 secondarily encrypted by this bit data CP is subjected to exclusive OR processing to form third-encrypted bit data CR3. The server computer 6 notifies the tax institution 4 that the tertiary encrypted bit data CR3 has been transmitted, or directly sends the tertiary encrypted data CR3 to the tax institution 4.

  The tax institution 4 performs exclusive OR processing on the transmission text of the bit data CR3 subjected to the tertiary encryption with the bit data CS of its own electronic key to return the data CR3 to the plain text, and the tertiary encryption sent by the accountant 5 The plaintext information for reporting can be obtained from the computerized data CR3.

  The plaintext information for tax accounting from the taxpayer 3 described above is sent to the accountant 5 and the tax institution 4 while being encrypted in the server computer 2A and the server computers 5A and 6, and is plainly received by each recipient. The culture process will be described with reference to a schematic diagram of bit data illustrated in FIG. In FIG. 3, each bit data is shown in a data amount sufficient to understand the encryption and decryption in the present invention.

  In FIG. 3, FD is an example of a part of bit data representing plain text information for tax accounting of the taxpayer 3, and this bit data represents 0 for colorless and 1 for black. Now, when the plaintext bit data FD is exclusive ORed with the bit data BP of the electronic key of the taxpayer 3 shown below, the primary encrypted bit data CR1 shown below the data BP is obtained. .

  The primary encrypted data CR1 is transmitted to the accountant 5. The accountant 5 performs exclusive OR processing on the received data CR1 with the bit data BP of the electronic key of the taxpayer 3 to return to plaintext information. To perform tax accounting operations such as preparing documents for filing.

  The accounting company 5 who has prepared the document for declaration uses the exclusive OR processing of the plain text declaration information GD of the document with the bit data CP of its electronic key to obtain the bit data CR1 ′ of the declaration information that has been primarily encrypted. When the data CR1 ′ is created and further subjected to exclusive OR processing with the bit data CS of the electronic key of the tax institution 4, the second encrypted bit data CR2 shown below the data CS is obtained.

  Next, when the second-encrypted data CR2 is subjected to exclusive OR processing with the bit data CP of the electronic key of the accountant 5, the third-encrypted bit in a form in which the sender key data CP is removed. Data CR3 is obtained.

  Therefore, if the data CR3 subjected to the tertiary encryption is subjected to exclusive OR processing with the bit data CS of the electronic key of the tax institution 4, the data CS3 of the tertiary encryption removes the data CS of the electronic key of the tax institution 4 Thus, the plaintext bit data GD is decrypted.

As described above, in the encrypted transmission / reception system for tax accounting information of the present invention,
The taxpayer 3 sends the information CR1 first-encrypted with his / her electronic key to the server computer 5A of the accountant 5 via the web network 1,
The accounting company 5 returns the information CR1 to the plain text information in the server computer 5A, performs accounting processing, creates plain text data for the declaration, and primarily encrypts the plain text information GD for the declaration with the bit data CP of its own electronic key. In addition, the primary encrypted report information CR1 ′ is secondarily encrypted with the electronic key data CS of the tax institution 4 and transmitted to the dedicated server computer 6 of the tax institution 4 via the web network 1.
The server computer 6 performs the third encryption processing on the second encrypted information CR2 with the bit data CP of the electronic key of the accounting company 5 and informs the tax institution 4 via the web network 1 or Send the tertiary encrypted information to the tax institution 4.
The tax institution 4 receives the tertiary encrypted information CR3 and decrypts it with the data CS of its own electronic key to return it to the plain text declaration data.
By executing the above procedure serially via the data center 2, encryption and authentication of transmitted plain text information for tax accounting are performed in an inseparable relationship. Therefore, the transmission / reception system according to the present invention does not have the trouble of confirming the sender's identity by performing transmission / reception of the public key of the sender and the receiver separately from transmission / reception of information as in the known RSA system.

  The present invention is as described above. In the encrypted transmission / reception system for tax accounting information according to the present invention, the number of bits of the plaintext information and the encrypted information does not change at all, so that the processing speed is high and the encryption processing is performed. In other words, since it is made with a composite key, there is an advantage that the security strength is further increased.

The block diagram which showed typically the transmission / reception aspect in this invention transmission / reception system. The chart for demonstrating the relationship between the transmission source and transmission destination in this invention transmission / reception system. FIG. 3 is an explanatory diagram schematically illustrating a part of each bit data in order to explain the relationship between plaintext, electronic key, and ciphertext bit data in the transmission / reception system method of the present invention.

Explanation of symbols

1 Web network 2 Data center
2A Data center server computer 3 Taxpayer 4 Tax agency 5 Accountant
5A Accountant server computer 6 Tax agency server computer
FD Bit data of plaintext accounting information
Bit data of BP taxpayer's electronic key
Bit data of CP accounting company's electronic key
Bit data of CS tax authority's electronic key
CR1 Primary encryption data for accounting information
Primary encryption data for CR1 ′ declaration information
Secondary encryption data for CR2 declaration information
CR3 Declaration information tertiary encryption data

Claims (3)

A plurality of taxpayers (hereinafter referred to as taxpayers), a tax accountant (hereinafter referred to as an accountant) that performs the tax accounting business from the taxpayer, and a tax collection authority (hereinafter referred to as the taxpayer) Are connected to each other through computers via a web network, and the electronic key bits arbitrarily formed by the taxpayer, the accountant, and the tax institution are connected to the web network. Receiving and registering data, each data as respective authentication data, and a server computer that provides the registered electronic lock data only to legitimate referers is connected as a data center, and the taxpayer A sub-server computer dedicated to taxpayers set up in an accounting company for data transmission and reception and accounting set up in a tax institution for data transmission and reception between the accounting company Forming a receiving network tax accounting information by providing to connect the user dedicated sub server computer,
The taxpayer transmits the data obtained by performing the exclusive OR processing on the plaintext data of the taxpayer's tax accounting information with the bit data of his / her electronic key to the accountant's secondary server computer via the network. ,
The accountant performs exclusive OR processing on the primary encrypted tax accounting data received by the secondary server computer with the bit data of the taxpayer's electronic key obtained through data center authentication via the network. The tax accounting data is returned to plain text, the plain text tax accounting data is accounted for to form plain text filing data for tax authorities, and the plain text filing data is sent to the data center via the taxpayer or the network. It is encrypted by exclusive OR processing with the bit data of the accountant's electronic key obtained through authentication, and this encrypted declaration data is obtained from the tax institution obtained through data center authentication via the network. Exclusive encryption is performed using the bit data of the electronic key to perform secondary encryption, and this secondary encrypted report data is subordinate to the tax institution's secondary server code. To send to the computer,
The tax server's secondary server computer that has received the secondary encrypted filing data is the bit of the electronic key of the taxpayer or accountant obtained by the data center authentication through the network. The data is subjected to exclusive OR processing with the data and subjected to tertiary encryption, and this is notified to the tax institution, or the tax-encrypted declaration data is transmitted to the tax institution.
The tax institution performs exclusive OR processing on the tertiary encrypted filing data with the bit data of the electronic key of the tax institution, thereby encrypting the filing data sent from the above accountant to the sub-server computer of the tax institution. An encrypted transmission / reception system for tax accounting information, wherein the data is obtained by converting the data back into plaintext data.   The data center of the server computer uses the electronic lock data set by the taxpayer, the accountant, and the tax institution as electronic seal data for authenticating the person and the institution, and the taxpayer, the accountant, and the taxpayer. The encrypted transmission / reception system for tax accounting information according to claim 1, which is used as information concealment data for data transmitted / received between tax institutions. The system for encrypting and transmitting tax accounting information according to claim 2, wherein chaotic image data or fractal image data is used for the electronic seal stamp data and / or information concealment data according to claim 2.

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