Land increment tax automatic accounting method and system

Abstract

The present invention discloses a land increment tax automatic accounting method and system. The method comprises: building a tax subject system related to land increment tax; configuring a data source bank facing sale data and financial cost standing book data, and building a local corresponding target bank corresponding to the data source bank according to the corresponding table in the data source bank facing sale data and financial cost standing book data; configuring a data scheduling task, and extracting the income, the housing resource, the cost, the contract and the bill data of the data source bank to correspond to the tax subject according to the scheduling task; configuring the allocation method of each cost deduction item and forming the allocation scheme of the cost deduction items through a preset cost deduction item product type allocation method; and receiving an accounting request, selecting the configured allocation scheme, and accounting the tax amount payable of the land increment tax according to a land increment tax accounting rule according to the allocation method of each cost deduction item in the allocation scheme. According to the invention, the automation of the land increment tax accounting.

Description

technical field [0001] The invention relates to the field of tax accounting, in particular to an automatic accounting method and system for land value-added tax. Background technique [0002] Land value-added tax refers to the units and individuals who obtain income from the transfer of state-owned land use rights, buildings on the ground and their attachments. The value-added amount is a kind of tax paid to the state on the basis of taxation, excluding the free transfer of real estate in the form of inheritance and gift. Taxpayers are units and individuals who transfer the right to use state-owned land and the property rights of buildings and other attachments on the ground and obtain income. The taxable object refers to the value-added amount obtained from the paid transfer of state-owned land use rights and the property rights of buildings and other attachments on the ground. The value-added amount of land price refers to the balance obtained after deducting the specifi...

AI Technical Summary

Problems solved by technology

[0006] 1. The income and cost data of land value-added tax are scattered in different data ledgers. Corporate tax personnel need to export the data in different data ledgers and then manually sort out the EXCEL schedule, which is a huge workload

[0007] 2. For the collection of land value-added tax income and cost data, it is necessary to manually identify whether the cost and income data are the cost deduction items related to land value-added tax recognized by the tax bureau and the income related to the transfer of real estate, which is energy-consuming and easy go wrong

[0008] 3. For the apportionment among product types of cost deduction items, it is necessary to manually count the total amount of each deduction item, and then count the relevant area information of each product type, and manually calculate the apportionment amount corresponding to the product type through a formula, which is not convenient enough quick and error-prone

[0009] 4. Tax officers need to manually fill in the complete set of land value-added tax accounting declaration forms stipulated by the tax bureau. The work is cumbersome and cannot be managed in an informationized manner for the declaration forms (such as internal audits of enterprises)

[0010] 5. The tax bureau’s land value-added tax accounting and audit work spans a long time. During this period, the tax bureau needs to frequently exchange vouchers and detailed materials with the enterprise during the audit process of the tax bureau’s audit points one by one. Every time the enterprise needs to manually rearrange the vouchers and financial details , it is difficult to sort it out at once, and it is also difficult to quickly provide the proof materials required by the tax bureau

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