CN-122023050-A - Automatic auditing system and method for enterprise income tax remittance and payment tax meeting difference

CN122023050ACN 122023050 ACN122023050 ACN 122023050ACN-122023050-A

Abstract

The application relates to the technical field of computer information processing, in particular to an automatic auditing system and method for a tax collection and payment meeting difference of an enterprise income tax, wherein the system comprises a data input module, a tax meeting difference rule engine, a document generation module, a bidirectional linkage and tracing module, a data linkage updating module and a penetrating tracing inquiry module, wherein the data input module is used for acquiring a standardized tax data set and preprocessing the standardized tax data set to obtain the preprocessed standardized tax data set, the tax meeting difference rule engine is used for executing tax payment adjustment rule matching and tax meeting difference calculation on the preprocessed standardized tax data set to generate a tax meeting difference object, the document generation module is used for automatically generating an auditing manuscript, a tax payment adjustment table and a tax payment reporting form based on the tax meeting difference object, and the bidirectional linkage and tracing module is used for executing data linkage updating of a related cell based on the cross-table cell dependent relation when a user modifies any cell value and realizing penetrating tracing inquiry according to an original evidence index associated with the cell.

Inventors

WANG FENG
WU CHANGSHENG
JIANG HANFENG

Assignees

税安科技(杭州)有限公司

Dates

Publication Date: 20260512
Application Date: 20260415

Claims (10)

1. An automatic auditing system for a difference in a tax collection and a payment tax meeting of an enterprise, comprising: The data input module is used for acquiring a standardized tax data set, and preprocessing the standardized tax data set to obtain a preprocessed standardized tax data set, wherein the preprocessing comprises format verification and integrity verification; the standardized tax data set at least comprises an objective initial balance of an accounting department, a current year borrower, a current year lender and a corresponding original voucher index number, wherein the original voucher index number is used for identifying original voucher record data corresponding to the original voucher index number, and the original voucher record data is accounting original voucher service record data stored in a database cluster; The tax meeting difference rule engine is used for executing tax payment adjustment rule matching and tax meeting difference calculation on the preprocessed standardized tax data set based on a rule model library so as to generate a tax meeting difference object; The document generation module is used for automatically generating an audit manuscript, a tax payment adjustment table and a tax payment statement based on the tax meeting difference object, and constructing a cross-table cell dependency relationship according to the data reference relationship among cells in each document; And the bidirectional linkage and tracing module is used for executing data linkage updating of the related cells across the table based on the cross-table cell dependency relationship when a user modifies any cell value in the audit manuscript, the tax payment adjustment table or the tax payment table, and locating corresponding original voucher record data according to the original voucher index number associated with the cells so as to realize the penetrating tracing inquiry from the data in the audit manuscript, the tax payment adjustment table or the tax payment table to the original voucher record data.
2. The automatic auditing system of the enterprise income tax collection and payment tax return difference according to claim 1, wherein the tax return difference rule engine is further used for traversing preset tax payment adjustment rules in a rule model base according to preset priority, matching corresponding tax payment adjustment rules with accounting subjects in the standardized tax data set, executing data query and expression operation in the preprocessed standardized tax data set, injecting a query result and a threshold parameter into an executable expression object to perform tax payment adjustment calculation, and thus generating the tax return difference object corresponding to the accounting subjects; The rule model library comprises a plurality of predefined tax payment adjustment rules, each tax payment adjustment rule corresponds to one tax payment adjustment item, and is described by combining SQL sentences and MVEL expressions by adopting a rule description language DSL special for tax and financial calculation, and each tax payment adjustment rule comprises corresponding accounting subjects, data query sentences, calculation expressions, threshold parameters and balance marks.
3. The automatic auditing system for the collection and payment of tax accounting of an enterprise income tax return as set forth in claim 2, wherein the tax return difference rule engine is further configured to, in the operation process of data query and expression in the preprocessed standardized tax dataset, extract a data query statement in a tax payment adjustment rule after determining the tax payment adjustment rule matching an accounting subject, and perform parameter replacement on the data query statement according to a current accounting period and an accounting subject code to generate an executable target query statement; executing the target query statement, acquiring corresponding query data from the preprocessed standardized tax data set, and packaging the query data into a mapping structure taking a query field name as a key and a field numerical value as a value; acquiring threshold parameters corresponding to the tax payment adjustment rules of the accounting objective, and constructing an expression context variable environment together with query data in the mapping structure; invoking a precompiled calculation expression in the tax payment adjustment rule of the accounting purpose to perform expression operation so as to calculate and obtain account load amount, tax amount and tax payment adjustment amount, thereby generating the tax meeting difference object; the tax contract difference object comprises tax adjustment rule ID, subject name, account load amount, tax amount, adjustment amount, corresponding cell characteristic value and template identification information.
4. The system for automatically auditing the tax collection and payment accounting differences of an enterprise income tax according to claim 3, wherein the tax collection and payment accounting difference rule engine obtains corresponding query data from a hash table established in a memory by the preprocessed standardized tax data set when executing the target query statement; Under the condition that the required data does not exist in the memory hash table, SQL query is executed through a database connection pool to acquire query data from a database cluster, and the acquired data is cached to the memory hash table for subsequent regular query, so that the data access efficiency is improved and repeated query is avoided; In the database cluster, historical tie data across accounting periods is also stored.
5. The system for automatically auditing the differences of the collection and payment tax liabilities of an enterprise income tax according to any one of claims 1-4, wherein the document generation module is configured to automatically generate an audit manuscript, a tax payment adjustment form and a tax payment application form based on the tax-exposure difference object, and comprises: Receiving the corresponding cell characteristic value and tax contract difference calculation result recorded in the tax contract difference object, wherein the calculation result of the tax contract difference comprises account load amount, tax amount and tax adjustment amount; According to the template identification information contained in the tax meeting difference object, a corresponding template file is retrieved from a manuscript template library, wherein the template file comprises an audit manuscript template, a tax payment adjustment table template and a tax payment reporting table template; Reading cell characteristic values preset by each cell in the template file, acquiring metadata corresponding to the cell characteristic values, and constructing a characteristic value mapping pool, wherein the cell characteristic values are used as keys, and cell position coordinates and corresponding formula information are used as values; Analyzing cell dependency relations corresponding to cell formulas in the template file to identify calculation dependency relations among cells in the template, and constructing a cell dependency relation diagram according to the calculation dependency relations to determine the calculation sequence of each cell so as to ensure that the calculation of the relied cell is prioritized over the calculation of the cell; Traversing the tax meeting difference object, searching a corresponding target cell position coordinate in the feature value mapping pool according to a corresponding cell feature value recorded in the difference object, filling the tax meeting difference calculation result into a corresponding target cell, and inheriting a format attribute preset by the target cell in a template; According to the calculation sequence determined by the cell dependency graph, sequentially executing formula calculation of cells in the template, and in the calculation process, under the condition that the filling value of a certain depended cell changes, recalculating the formula depended on the cell to ensure that the calculation results of all cells in the template are consistent; after finishing data filling and formula calculation, generating corresponding audit manuscripts, tax payment adjustment tables and tax payment reports, outputting the audit manuscripts, the tax payment adjustment tables and the tax payment reports in the form of editable documents, and simultaneously reserving cell characteristic values corresponding to the cells in the generated documents.
6. The system of claim 5, wherein the document generation module is further configured to combine the cell dependency graph of each document with the cross-table cell dependency graph after completing construction of the cell dependency graph in each document to form a complete cross-table cell dependency graph; further, performing topological sorting on the cross-table cell dependency graph to generate a sequence of cell data filling and formula calculation, so that the data filling and calculation of the dependent cells are performed in preference to the cells which depend on the dependent cells; The cross-table cell dependency graph is constructed by analyzing cell characteristic values referenced by each cell formula in the template file, extracting dependency relations among cells, wherein the cell characteristic values are used as nodes, the dependency relations among cells are used as directed edges, and the directed edges can cross different documents, so that a complete cross-table cell dependency graph is formed.
7. The automated review system of claim 6, wherein the bi-directional linkage and trace module comprises: the linkage monitor is used for capturing a numerical value change event through a cell characteristic value corresponding to a cell when a user modifies any cell numerical value in the audit manuscript, the tax payment adjustment table or the tax payment statement, and inquiring at least one target cell characteristic value associated with the cell characteristic value according to a cross-table cell dependency relationship map; The cross-table cell dependency relationship map takes cell characteristic values as nodes, and takes mapping relationships among data cells with the same business meaning among different documents as connecting edges, so as to describe cross-table data association relationships among audit manuscripts, tax payment adjustment tables and tax payment reporting tables; The linkage monitor is also used for positioning the corresponding target cell position coordinates according to the target cell characteristic values and automatically updating the numerical values in the target cells so as to realize data linkage updating across tables.
8. The system for automatically auditing the differences in the collection and payment tax liabilities of an enterprise income tax according to claim 7, wherein after the target cell value is updated, the linkage monitor triggers a cell dependency graph in the document generation module to execute recalculation on formula cells depending on the target cell characteristic value; And the recalculation is sequentially executed according to the calculation sequence obtained by topological ordering of the cell dependency graph, so that the calculation results of all formula cells depending on the target cell are kept consistent.
9. The system for automatically auditing the differences of the corporate income tax collection and payment tax liabilities of claim 8, wherein the two-way linkage and traceability module further comprises a traceability index for associating and binding an original voucher index number in the standardized tax dataset with a corresponding cell characteristic value and storing the original voucher index number in a corresponding cell in a form of a hidden attribute when the audit manuscript, the tax payment adjustment table and the tax payment declaration form are generated; When a user modifies any cell value in the audit manuscript, the tax payment adjustment table or the tax payment table, the linkage monitor captures a value change event through a cell characteristic value corresponding to the cell, and locates at least one target cell characteristic value associated with the cell characteristic value based on the cross-table cell dependency graph so as to automatically update the value in the corresponding target cell; After the numerical value of the target cell is updated, the linkage monitor triggers the calculation process of the cell dependency graph, and according to the calculation sequence obtained through topological sorting, the formula cell which depends on the characteristic value of the target cell is recalculated so as to ensure that the calculation result in a cross-document data link is kept consistent; When a user selects any cell on a terminal interface, reading a cell characteristic value corresponding to the cell, inquiring an original voucher index number associated with the cell characteristic value through the traceable index, and initiating inquiry to a database cluster according to the original voucher index number to obtain corresponding original voucher record data and displaying the corresponding original voucher record data in the user interface, so that penetrating traceable inquiry from data in the audit manuscript, the tax payment adjustment table or the tax payment statement to the original voucher record data is realized.
10. An automatic auditing method for the differences of the corporate income tax collection and the collection tax, characterized in that the method is executed by the automatic auditing system for the differences of the corporate income tax collection and the collection tax collection according to any one of claims 1-9.

Description

Automatic auditing system and method for enterprise income tax remittance and payment tax meeting difference Technical Field The application relates to the technical field of computer information processing, in particular to an automatic auditing system and method for the difference of an enterprise income tax collection and payment tax meeting. Background In the process of collecting and clearing the income tax of an enterprise, the enterprise needs to compare accounting book data with tax declaration data so as to identify and adjust tax meeting differences. In the current related art, enterprises generally rely on manual reconciliation or spreadsheet tools to complete data verification and report generation through manual entry or simple formulas. However, the method has obvious limitations that firstly, the manual operation workload is large, the efficiency is low, the input errors or calculation omission easily occur, secondly, most of the existing systems calculate based on single tables or local tables, a data association processing mechanism crossing table cells is lacked, once multi-table or multi-level summarization is involved, the data consistency is difficult to ensure, thirdly, original credential information involved in tax adjustment is generally scattered and stored in different databases or account books, the existing methods cannot realize the rapid positioning of corresponding original credentials from report data, the manual tracing is complicated and easy to make mistakes, the tax can be different, and the risk of missing or misreporting is increased. For example, patent with application number publication number CN116128664A (class number G06Q) provides an enterprise income tax management system, patent with application publication number CN117372184A (class number G06Q) provides a tax management system, patent with application publication number CN118657621a (class number G06Q) provides a group type enterprise tax administration interactive tax calculation system, tax calculation method and device. In addition, the existing system has higher requirements on the integrity and format consistency of the accounting data, and cannot automatically identify and process the data with defects, anomalies or non-uniform formats, so that tax difference identification depends on manual intervention. Especially under the conditions of trans-accounting period, complex subject adjustment or multi-table summarization, the traditional method is difficult to realize automatic rule matching and calculation, and can not synchronously update related table contents when a user modifies report data, and further can not realize penetrating type retrospective query of the report data and original certificate records, thereby influencing auditing efficiency and compliance management. Disclosure of Invention First, the technical problem to be solved In view of the above-mentioned shortcomings and disadvantages of the prior art, the application provides an automatic auditing system and method for the tax collection and collection meeting difference of the income tax of enterprises, which solves the technical problems that in the prior art, tax data checking relies on manual operation, data linkage across table cells is difficult, tax meeting difference calculating efficiency is low, report data and original certificates cannot be quickly traced through, missing report or misreport is easily caused, and auditing efficiency is low. (II) technical scheme In order to achieve the above purpose, the main technical scheme adopted by the application comprises the following steps: In a first aspect, an embodiment of the present application provides an automatic auditing system for a difference between a collection and a collection of an enterprise income tax, including: the data input module is used for inputting data, is used for obtaining a standardized tax data set, preprocessing the standardized tax data set to obtain a preprocessed standardized tax data set, wherein the preprocessing comprises format verification and integrity verification; the standardized tax data set at least comprises an initial balance of the purpose of the accounting department, a borrower of the present year, a lender of the present year and a corresponding original certificate index number, the original voucher index number is used for identifying original voucher record data corresponding to the original voucher index number, and the original voucher record data is accounting original voucher service record data stored in a database cluster; the tax may differ by a rule engine, the tax adjustment rule matching and tax meeting difference calculation is performed on the preprocessed standardized tax data set based on a rule model library so as to generate a tax meeting difference object; the document creation module may be configured to create a document, is used for automatically generating an audit manuscript, a tax payment adjustment table