CN-121458471-B - Whole-process tax refund management and dynamic accounting system for cross-border electronic commerce

CN121458471BCN 121458471 BCN121458471 BCN 121458471BCN-121458471-B

Abstract

The invention relates to the technical field of computer data processing and tax informatization, and discloses a cross-border electronic commerce full-flow tax refund management and dynamic accounting system, which comprises an asset pool construction module, a management module and a management module, wherein the asset pool construction module receives purchase invoice and customs clearance data, locks inventory based on a first-in first-out principle and generates an exported asset package to be sold; the system comprises a data reconstruction module, an aggregation module, a verification module, a rollback module, a change history chain, a data analysis module and a data analysis module, wherein the data reconstruction module is used for executing a fee item separation and restoration operation on an e-commerce platform settlement report, calculating a nominal sales unit price and generating a fund tracing fingerprint, the aggregation module is used for merging the fund tracing fingerprint into a logic container according to a clustering dimension to generate an aggregation transaction block, the aggregation transaction block is logically collided and matched with an asset package in a time sequence sliding window to update an asset verification state, and the rollback module is used for monitoring transaction change, generating a reverse operation package and adding the reverse operation package to the change history chain in a hash anchor point mode. The invention realizes automation of tax accounting and full-link traceability.

Inventors

LAN TIANLIN
LIU JIA
Zhuo Meiyan
CHEN WUCHAO

Assignees

福建省联多信息科技有限公司

Dates

Publication Date: 20260505
Application Date: 20260107

Claims (6)

1. A cross-border electronic commerce full-flow tax refund management and dynamic accounting system is characterized by comprising the following components: The asset pool construction module is configured to receive purchase invoice data and export goods customs declaration data, analyze the purchase invoice data to establish an inventory sequence to be exported, lock corresponding inventory records from the inventory sequence to be exported according to the export goods customs declaration data, and generate an exported asset package to be sold; The data reconstruction module is configured to receive settlement report data of the electronic commerce platform, execute fee item separation and restoration operation on transaction details in the settlement report data, calculate nominal sales unit price and generate fund tracing fingerprints; The aggregation module is configured to receive the fund tracing fingerprints, merge a plurality of the fund tracing fingerprints into a logic container according to a preset clustering dimension vector, and generate an aggregation transaction block when preset conditions are met; the accounting module is configured to establish a time sequence sliding window, carry out logic collision matching on the aggregate transaction block and the exported asset package to be sold, and update an accounting state field of the exported asset package to be sold according to a matching result; The rollback module is configured to monitor a change event of original transaction data, generate a reverse operation package, and append the reverse operation package to the tail part of a change history chain of the exported asset package to be sold; And the data reconstruction module executes the following operations when generating the fund tracing fingerprint: Identifying a settlement net amount, a transaction commission, a logistics distribution fee, an advertising promotional fee and a deduction tax in the settlement report data; adding the transaction commission, the logistics distribution cost, the advertisement popularization cost and the deduction tax back to the settlement net amount according to a reverse weighted reduction algorithm, and calculating to obtain the nominal sales unit price; constructing the fund tracing fingerprint, wherein the fund tracing fingerprint comprises minimum inventory units of commodities, sales time, nominal sales unit price, sales quantity and off-shore information inferred according to a shipping warehouse code; The clustering dimension vector set by the aggregation module comprises a minimum inventory unit of commodities, off-border port information and a time window; The aggregation module checks whether the logic container matched with the clustering dimension vector of the current fund tracing fingerprint exists in a memory or not by utilizing a hash mapping table, if so, the fund tracing fingerprint is classified into the corresponding logic container, and if not, a new logic container is instantiated; the aggregation module performs the following operations when generating the aggregate transaction block: Monitoring the accumulated sales quantity and the duration time in the logic container in real time, and triggering the aggregation closure operation when the accumulated sales quantity reaches a preset threshold value or the duration time exceeds a maximum waiting time limit; calculating weighted average unit price and total sales quantity of all fund tracing fingerprints in the logic container, and generating the aggregate transaction block; The aggregate transaction block contains the total sales quantity, the weighted average unit price and an original transaction index list consisting of unique identifiers of original fund tracing fingerprints; Before the logic collision matching is executed, the accounting module constructs a filter containing space characteristic attributes and time characteristic attributes, and screens out candidate asset sets, wherein each exported asset pack to be sold in the candidate asset sets is required to meet space consistency constraint and time sequence effectiveness constraint at the same time.
2. The cross-border e-commerce full-flow tax refund management and dynamic accounting system of claim 1, wherein the asset pool construction module, when generating the exported package of assets to be sold, performs the following operations: establishing the stock sequence to be exported, which follows the first-in first-out principle, in a database according to the minimum stock unit of the commodity, wherein each element in the stock sequence to be exported comprises the initial face number of a purchase invoice and the current residual available number; when the export goods customs declaration list data is received, sequentially locking inventory records from the head of the inventory sequence to be exported according to the declaration number in the customs declaration list until the total number of the locked inventory records meets the declaration number; The locked inventory record is converted into the exported to-be-sold asset package containing a unique asset identifier, a remaining quantity that can be verified, an export date time stamp, an export offshore port code, and a cost source index list.
3. The full-process tax refund management and dynamic accounting system of claim 2, wherein the spatial consistency constraint is that the export offshore port code of the exported package of assets to be sold is consistent with the offshore port information of the aggregate transaction block; The time sequence effectiveness constraint is that the export date of the exported asset pack to be sold is earlier than the time window of the aggregate transaction block, and the time difference between the exported asset pack and the aggregate transaction block is within the preset tax declaration period; When the logic collision matching is executed, the accounting module performs ascending arrangement on the candidate asset set according to the export date, and performs the following operations by adopting a greedy matching algorithm: Comparing the quantity to be verified of the aggregate transaction block with the remaining verifiable quantity of the exported packages of assets to be sold that are currently matched; If the remaining quantity of the exported to-be-sold asset packs which can be verified is larger than the to-be-verified quantity, updating the state of the asset packs into partial selling, and deducting the corresponding remaining quantity; If the remaining quantity of the exported to-be-sold asset packs is less than or equal to the quantity of to-be-approved, updating the state of the asset packs to be sold-out, and continuously matching the remaining quantity of to-be-approved of the aggregate transaction block with the next exported to-be-sold asset pack in the queue.
4. The system of claim 1, wherein the data structure of the reverse operation package generated by the rollback module includes a reverse operation unique identifier, an associated pointer to a primary aggregate transaction block or primary asset cancellation flow, a rollback number, an event occurrence time stamp, and a service code that triggers rollback.
5. The cross-border e-commerce full-flow tax refund management and dynamic accounting system of claim 3, wherein the rollback module performs hash anchor-based data chain verification when appending the reverse operation package: reading a current latest state record node of the exported asset package to be sold of the target, and extracting a hash value of the current latest state record node as a preamble hash value; combining the service data of the reverse operation packet, the preamble hash value and the current timestamp, and calculating by using a encryption hash algorithm to generate a current hash anchor point; Encapsulating the current hash anchor in the reverse operation package and linking the reverse operation package to the tail of the change history chain of the exported to-be-sold asset package in an append-only manner.
6. The cross-border e-commerce full-flow tax refund management and dynamic accounting system of claim 5, wherein the rollback module is further configured to dynamically calculate a valid view of the exported to-be-sold asset pack as a function of the change history chain: Subtracting the history verified number from the initial total number of asset packs and adding the rollback number in all the associated reverse operation packs by traversing the change history chain to calculate the current effective residual number; And if the current effective residual quantity is greater than zero and less than the initial total quantity, correcting the asset state to be in a partial selling state.

Description

Whole-process tax refund management and dynamic accounting system for cross-border electronic commerce Technical Field The invention relates to the technical field of computer data processing and tax informatization, in particular to a cross-border electronic commerce full-flow tax refund management and dynamic accounting system. Background With the rapid development of the cross-border e-commerce industry, export tax refund has become a key link of enterprise compliance management and cost reduction. Unlike the bulk transaction model of traditional general trade, cross-border e-commerce export services have supply chain front-end purchasing and customs centralization, while the end of sales presents the significant features of high frequency, fragmentation and miniaturization. The vast difference in data morphology at both ends of the supply chain makes it difficult for the accounting system along with the conventional general trade to adapt to the complex business scenario of the cross-border electronic commerce. In the existing export tax return accounting process, the technical problems of unequal data granularity and inconsistent fund accounting caliber generally exist. Export customs clearance is typically carried out in large batches or containers as declaration units, while downstream sales are dispersed into massive individual package orders. When facing the large-scale one-to-many or many-to-many mapping relation caused by 'large volume customs clearance and fragment sales', the existing accounting system lacks an efficient automatic matching mechanism, often relies on manpower to perform complicated data check, is low in efficiency and is extremely prone to error, and real object inventory circulation and fund return record are difficult to accurately correspond. In addition, settlement report data for mainstream cross-border e-commerce platforms is typically presented as a net settlement amount after deduction of platform commissions, warehouse logistics fees, and marketing promotions, which is not the nominal sales revenue or offshore price required for tax declaration. The existing data processing system often lacks automatic cleaning and fee item restoring capability for heterogeneous settlement data, if the platform settlement net amount is directly adopted as an accounting basis, the tax base number is caused to deviate, and further the compliance risk of inaccurate tax declaration amount is caused. Meanwhile, the frequency of goods returning and order changing in the cross-border e-commerce business is far higher than that of traditional trade, the existing system processes refund logic by adopting a mode of directly modifying the database state, a complete retention mechanism of data changing history is lacked, and when strict tax inspection is faced, full-link funds and goods circulation audit certificates with non-falsifiable characteristics cannot be provided, so that strict requirements of tax authorities on account and reality are difficult to meet. Disclosure of Invention The invention aims to solve the technical problems that the front-end fragmented orders are not matched with the granularity of the rear-end bulk customs clearance data in the existing cross-border E-commerce export tax return accounting, the base number of tax is inaccurate due to the fact that the E-commerce platform settlement data contain hidden fees, tax compliance risks are caused by difficult tracing of return rolling operation and the like. In order to solve the problems, the invention provides the following technical scheme: The invention provides a cross-border electronic commerce full-flow tax refund management and dynamic accounting system which is operated on computing equipment and comprises an asset pool construction module, a data reconstruction module, an aggregation module, an accounting module and a rollback module on a logic architecture. The asset pool construction module is configured to perform an asset mapping of physical inventory and customs data. The module receives special invoice data of the purchase value-added tax and the data of the customs declaration of export goods through a data interface. In the processing process, the asset pool construction module analyzes the minimum stock units (SKUs), the quantity and the tax-free amount of commodities in the purchase invoice, and establishes a stock sequence to be exported in a database. The sequence follows a first-in first-out (FIFO) principle, i.e. the purchasing invoice amount of the earliest entering sequence is preferentially consumed. When the system receives the customs clearance data, the module sequentially locks the inventory records from the head of the inventory sequence to be exported according to the commodity SKU and the declaration quantity of the customs clearance, and converts the locked inventory records into the exported inventory package to be sold. The asset pack is used as a benchmark object of tax accounting and co