A method and engine for enterprise tax risk management

Abstract

The present application discloses a method and engine for enterprise tax risk management, which relates to the field of tax risk control technology, and its main purpose is to improve the efficiency and accuracy of enterprise tax risk management; the main technical scheme includes: in response to determining that a specified tax risk management operation needs to be performed on a specified type of tax-related data of the enterprise, extracting target risk control indicators and target risk control rules applicable to the specified type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generating corresponding risk control scripts based on the target risk control indicators and the target risk control rules; processing the tax-related data based on the target risk control indicators to obtain risk control indicator data corresponding to the target risk control indicators; calling the risk control script to perform the specified tax risk management operation on the risk control indicator data.

Description

Technical Field

[0001] The present application relates to the field of tax risk control technology, and in particular to a method and engine for enterprise tax risk management and control. Background Art

[0002] With the accelerated expansion of business and scale, the tax-related matters faced by enterprises are becoming increasingly complex, resulting in the continuous increase of tax risks. The tax risks of enterprises directly threaten the development and operation security of enterprises, so it is necessary to manage the tax risks of enterprises.

[0003] At present, the tax risk management of enterprises is usually based on manual analysis of enterprise tax-related data. However, there are many types of tax-related data and various tax risks involved. The existing enterprise tax risk management is not only inefficient, but also unable to guarantee the accuracy of enterprise tax risk results.

[0004] Therefore, how to improve the efficiency and accuracy of corporate tax risk management has become an urgent issue that needs to be addressed. Summary of the invention

[0005] In view of this, this application proposes a corporate tax risk management method and engine, the main purpose of which is to improve the efficiency and accuracy of corporate tax risk management.

[0006] In order to achieve the above objectives, this application mainly provides the following technical solutions:

[0007] In a first aspect, the present application provides a method for enterprise tax risk management and control, the method for enterprise tax risk management and control comprising:

[0008] In response to determining that a specified tax risk control operation needs to be performed on the specified type of tax-related data of the enterprise, extracting target risk control indicators and target risk control rules applicable to performing the specified tax risk control operation on the specified type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generating a corresponding risk control script based on the target risk control indicators and the target risk control rules;

[0009] Processing the tax-related data based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator;

[0010] The risk control script is called to perform the specified tax risk control operation on the risk control indicator data.

[0011] In some embodiments of the present application, a corresponding risk control script is generated based on the target risk control indicator and the target risk control rule, including: calling a compiled script generator to generate a compiled risk control script based on the target risk control indicator and the target risk control rule.

[0012] In some embodiments of the present application, the enterprise tax risk management method further includes: preprocessing the tax-related data to obtain target tax-related data;

[0013] Then, the tax-related data is processed based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator, including: providing the target risk control indicator and the target tax-related data to a target model, the target model is used to process the target tax-related data and output the risk control indicator data corresponding to the target risk control indicator; the target model is a machine learning model or a model based on streaming computing technology; and the output of the target model is collected to obtain the risk control indicator data corresponding to the target risk control indicator.

[0014] In some embodiments of the present application, the tax-related data is preprocessed to obtain target tax-related data, including: determining a data structured template corresponding to the specified type, the data structured template including multiple tax-related parameters corresponding to the specified type; for each piece of the tax-related data, extracting parameter values ​​corresponding to each tax-related parameter from the tax-related data, adding each parameter value to a position corresponding to the corresponding tax-related parameter in the data structured template, to form target tax-related data corresponding to the tax-related data.

[0015] In some embodiments of the present application, the tax-related data is preprocessed to obtain target tax-related data, including: determining multiple tax-related parameters corresponding to the specified type; for each piece of the tax-related data: detecting whether each tax-related parameter has a corresponding parameter value in the tax-related data, and if so, retaining the tax-related data as the corresponding target tax-related data; if not, discarding the tax-related data, or issuing a prompt to supplement the parameter value for the tax-related data, and retaining the tax-related data as the corresponding target tax-related data after confirming that the supplement is successful.

[0016] In some embodiments of the present application, before processing the tax-related data based on the target risk control index to obtain the risk control index data, the enterprise tax risk management method also includes: deduplicating the target tax-related data.

[0017] In some embodiments of the present application, the risk control script is used to process the risk control indicator data corresponding to the corresponding target risk control indicator based on the corresponding target risk control rules, and output the corresponding risk control score. Then, the risk control script is called to perform the specified tax risk management operation on the risk control indicator data, including: calling the risk control script to process the risk control indicator data; obtaining the risk control score output by the risk control script; and executing the risk control processing action corresponding to the risk control score on the enterprise.

[0018] In some embodiments of the present application, the enterprise tax risk management method also includes: pre-storing multiple risk score intervals in a relational database, and each risk score interval has a corresponding risk control processing action; then, executing a risk control processing action corresponding to the risk control score on the enterprise, including: determining a target risk score interval into which the risk control score falls from the multiple risk score intervals; and executing a risk control processing action corresponding to the target risk score interval on the enterprise.

[0019] In some embodiments of the present application, the risk control processing action includes at least one of the following: issuing a risk control warning, blocking the execution of the business corresponding to the specified type of tax-related data, and generating an enterprise tax risk management report.

[0020] In some embodiments of the present application, the tax-related data belongs to the same specified type and is generated by the enterprise within the same time period; the specified tax risk management operation includes risk management of the total parameter value obtained by summarizing the parameter values ​​of the specified tax-related parameters in all tax-related data belonging to the same time period and the same specified type; then, from the risk control indicators and risk control rules persisted in the in-memory database, the target risk control indicators and target risk control rules applicable to the specified tax risk management operation on the tax-related data of the specified type are extracted, including: extracting the risk control indicator in the in-memory database that indicates the total parameter value of the specified tax-related parameter in all tax-related data belonging to the same time period and the same specified type as the target risk control indicator; and extracting the risk control rule in the in-memory database that is used to judge the degree of tax risk of the total parameter value corresponding to the target risk control indicator as the target risk control rule.

[0021] In some embodiments of the present application, the tax-related data belong to the same specified type and are generated by the enterprise within the same time period; the specified tax risk management operation includes performing risk management on the parameter values ​​of the specified tax-related parameters in each tax-related data that belongs to the same time period and the same specified type; then, from the risk control indicators and risk control rules persisted in the in-memory database, the target risk control indicators and target risk control rules applicable to performing the specified tax risk management operation on the tax-related data of the specified type are extracted, including: extracting the risk control indicator in the in-memory database that is used to indicate the parameter value of the specified tax-related parameter in each tax-related data that belongs to the same time period and the same specified type as the target risk control indicator; and extracting the risk control rule in the in-memory database that is used to judge the degree of tax risk of the parameter value corresponding to the target risk control indicator as the target risk control rule.

[0022] In some embodiments of the present application, the tax-related data belongs to different specified types and is generated by the enterprise within the same time period; the specified tax risk management operation includes risk management of the correlation between parameter values ​​of specified tax-related parameters that exist in the tax-related data belonging to the same time period and of different specified types; then, from the risk control indicators and risk control rules persisted in the in-memory database, target risk control indicators and target risk control rules applicable to performing specified tax risk management operations on the tax-related data of the specified type are extracted, including: extracting the risk control indicator in the in-memory database that indicates the correlation between parameter values ​​of specified tax-related parameters that exist in the tax-related data belonging to the same time period and of different specified types as the target risk control indicator; and extracting the risk control rule in the in-memory database that is used to judge the degree of tax risk of the correlation between parameter values ​​corresponding to the target risk control indicator as the target risk control rule.

[0023] In some embodiments of the present application, the tax-related data belongs to the same specified type and is generated by the enterprise in different time periods; the specified tax risk management operation includes performing risk management on the differences between the parameter values ​​of specified tax-related parameters in the tax-related data that belongs to the same specified type and belongs to different time periods; then, from the risk control indicators and risk control rules persisted in the in-memory database, extract the target risk control indicators and target risk control rules applicable to performing the specified tax risk management operation on the tax-related data of the specified type, including: extracting the risk control indicator in the in-memory database that indicates the differences between the parameter values ​​of specified tax-related parameters in the tax-related data that belongs to the same specified type and belongs to different time periods as the target risk control indicator; and extracting the risk control rule in the in-memory database that is used to judge the degree of tax risk of the differences between the parameter values ​​corresponding to the target risk control indicator as the target risk control rule.

[0024] In some embodiments of the present application, the enterprise tax risk management method also includes: if it is determined that a specified tax risk management operation needs to be performed on the enterprise's specified type of tax-related data, determining the tax-related data access method of the data source that provides the specified type of tax-related data; and using the tax-related data collection logic that matches the tax-related data access method to collect the specified type of tax-related data from the data source.

[0025] In some embodiments of the present application, determining the tax-related data access method of the data source that provides the specified type of tax-related data includes: matching the data access method of the data source itself with a preset tax-related data collection logic; if the match is successful, determining the data access method of the data source itself as the tax-related data access method; if the match fails, selecting a target tax-related data collection logic from the preset tax-related data collection logic, determining the data access method that matches the target tax-related data collection logic as the tax-related data access method, and changing the data access method of the data source itself to the tax-related data access method.

[0026] In a second aspect, the present application provides an enterprise tax risk management engine, which includes:

[0027] A generation module, configured to, in response to determining that a specified tax risk control operation needs to be performed on a specified type of tax-related data of an enterprise, extract, from the risk control indicators and risk control rules persisted in the memory database, target risk control indicators and target risk control rules applicable to performing the specified tax risk control operation on the specified type of tax-related data, and generate a corresponding risk control script based on the target risk control indicators and the target risk control rules;

[0028] A processing module, used to process the tax-related data based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator;

[0029] The control module is used to call the risk control script and perform the specified tax risk control operation on the risk control indicator data.

[0030] In a third aspect, the present application provides a computer-readable storage medium, which includes a stored program, wherein when the program is running, the device where the storage medium is located is controlled to execute the above-mentioned enterprise tax risk management method.

[0031] In a fourth aspect, the present application provides an electronic device, comprising: a memory for storing a program; and a processor, coupled to the memory, for running the program to execute the above-mentioned corporate tax risk management method.

[0032] The enterprise tax risk control method and engine provided by this application, when it is determined that a designated tax risk control operation needs to be performed on the designated type of tax-related data of the enterprise, extracts the target risk control indicators and target risk control rules applicable to the designated type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generates the corresponding risk control script based on the target risk control indicators and target risk control rules. Then, the tax-related data is processed based on the target risk control indicators to obtain the risk control indicator data corresponding to the target risk control indicators. Finally, the risk control script is called to perform the designated tax risk control operation on the risk control indicator data. It can be seen that when it is determined that a designated tax risk control operation needs to be performed on the designated type of tax-related data of the enterprise, there is no need for manual access, and the corresponding target risk control indicators and target risk control rules are quickly extracted directly from the memory database to form a corresponding risk control script, which can be used to implement the designated tax risk control operation on the designated type of tax-related data of the enterprise through the risk control script. Therefore, the solution provided by this application can improve the efficiency and accuracy of enterprise tax risk control.

[0033] The above description is only an overview of the technical solution of the present application. In order to more clearly understand the technical means of the present application, it can be implemented in accordance with the contents of the specification. In order to make the above and other purposes, features and advantages of the present application more obvious and easy to understand, the specific implementation methods of the present application are listed below. BRIEF DESCRIPTION OF THE DRAWINGS

[0034] In order to more clearly illustrate the embodiments of the present application or the technical solutions in the prior art, the drawings required for use in the embodiments or the description of the prior art will be briefly introduced below. Obviously, the drawings described below are some embodiments of the present application. For ordinary technicians in this field, other drawings can be obtained based on these drawings without paying any creative work.

[0035] Figure 1 A flow chart of a method for corporate tax risk management and control provided by an embodiment of the present application is shown;

[0036] Figure 2 A schematic diagram of the structure of an enterprise tax risk management engine provided by an embodiment of the present application is shown;

[0037] Figure 3 A schematic diagram of the structure of an enterprise tax risk management engine provided by another embodiment of the present application is shown;

[0038] Figure 4 A structural diagram of an enterprise tax risk management engine provided by yet another embodiment of the present application is shown. DETAILED DESCRIPTION

[0039] The exemplary embodiments of the present disclosure will be described in more detail below with reference to the accompanying drawings. Although the exemplary embodiments of the present disclosure are shown in the accompanying drawings, it should be understood that the present disclosure can be implemented in various forms and should not be limited by the embodiments set forth herein. On the contrary, these embodiments are provided in order to enable a more thorough understanding of the present disclosure and to fully convey the scope of the present disclosure to those skilled in the art.

[0040] At present, the tax risks of enterprises are usually avoided by risk control of enterprises to prevent them from threatening their development and business security. Good enterprise risk control can achieve the following two effects: first, timely discover the tax behaviors of enterprises that do not comply with tax laws and regulations (for example, not paying taxes when they should, paying less taxes), so as to correct these tax behaviors in a timely manner; second, timely discover the tax behaviors of enterprises that use tax laws inaccurately (for example, not making full use of relevant preferential policies and paying more taxes), so as to correct these tax behaviors in a timely manner. At present, the tax risk control of enterprises is usually achieved based on manual analysis of the tax-related data of enterprises. In this way, not only is the efficiency of enterprise tax risk control low, but also the accuracy of enterprise tax risk results cannot be guaranteed.

[0041] After research, the inventor found that although there are many types of tax-related data of enterprises and the tax risks involved are diverse, the types of tax-related risks of different types of tax-related data are usually fixed, and different types of tax-related risks are discovered based on the designated tax risk control operations of the designated types of tax-related data of the enterprise. Therefore, the inventor considers that the risk control indicators and risk control rules can be persistently stored in the memory database in advance. When it is necessary to perform designated tax risk control operations on the designated types of tax-related data of the enterprise, the target risk control indicators and target risk control rules applicable to the designated types of tax-related data can be directly extracted from the risk control indicators and risk control rules persisted in the memory database, and then the designated types of tax-related data can be designated based on the target risk control indicators and target risk control rules. In this way, when it is determined that the designated types of tax-related data of the enterprise need to be designated tax risk control operations, the corresponding target risk control indicators and target risk control rules can be directly extracted from the memory database without manual work, so that the designated types of tax-related data of the enterprise can be designated tax risk control operations, thereby improving the efficiency and accuracy of the enterprise's tax risk control.

[0042] Based on the above considerations, an embodiment of the present application specifically provides a technical solution for enterprise tax risk management, specifically: in response to determining that a specified tax risk management operation needs to be performed on a specified type of tax-related data of the enterprise, extract target risk control indicators and target risk control rules suitable for performing specified tax risk management operations on the specified type of tax-related data from the risk control indicators and risk control rules persisted in the in-memory database, and generate corresponding risk control scripts based on the target risk control indicators and target risk control rules; process the tax-related data based on the target risk control indicators to obtain risk control indicator data corresponding to the target risk control indicators; call the risk control script to perform specified tax risk management operations on the risk control indicator data.

[0043] The application scenarios of the above-mentioned technical solutions for enterprise tax risk management and control are not specifically limited in this embodiment. For example, the application scenarios may include but are not limited to: automatic risk warning, tax audit and compliance inspection, automatic invoice management, tax-related data analysis and monitoring, tax risk prediction and control. Among them, automatic risk warning specifically refers to automatically discovering potential tax risks and invoice problems of enterprises, such as suspected tax evasion, false invoices, etc., and issuing warnings to enterprises in a timely manner, so that enterprises can quickly take countermeasures to prevent risks. Tax audit and compliance inspection specifically refers to simulating the tax audit process, conducting compliance inspections on various tax-related businesses of enterprises, including input tax deduction, output tax calculation, income tax declaration and other links, helping enterprises discover potential tax risks and loopholes, and improving the compliance and robustness of enterprises. Automated invoice management specifically refers to helping enterprises realize automated management of invoices, including the issuance, receipt, review, and certification of invoices, reducing the risk of human errors and fraud, and improving the efficiency and compliance of the financial management of enterprises. Tax-related data analysis and monitoring refers to the in-depth analysis and monitoring of the tax-related data of enterprises. Through data mining and visualization technology, complex tax data can be simplified into an easy-to-understand form, so that enterprises can quickly understand their tax status and risk level, and provide strong support for business decisions. Tax risk prediction and control refers to the prediction and evaluation of tax risks of enterprises, helping enterprises to take countermeasures in advance and effectively control and reduce potential risks.

[0044] Based on the above-mentioned technical solution for enterprise tax risk management, this embodiment specifically provides an enterprise tax risk management method and engine. The enterprise tax risk management method and engine provided in this embodiment are specifically described below.

[0045] like Figure 1 As shown, the embodiment of the present application provides a method for enterprise tax risk management and control, and the enterprise tax risk management and control method mainly includes the following steps:

[0046] 101. In response to determining that it is necessary to perform specified tax risk control operations on specified types of tax-related data of an enterprise, extract target risk control indicators and target risk control rules applicable to performing specified tax risk control operations on specified types of tax-related data from risk control indicators and risk control rules persisted in an in-memory database, and generate corresponding risk control scripts based on the target risk control indicators and target risk control rules.

[0047] There are many types of tax-related data in an enterprise, and the tax risks involved are diverse. In order to quickly and specifically manage tax risk on tax data, when determining the tax risk management for an enterprise, it is necessary to determine what type of tax risk management operation to be performed on what type of tax-related data in the enterprise. The methods for determining what type of tax risk management operation to be performed on what type of tax-related data in an enterprise can include the following two methods:

[0048] One is to pre-set multiple groups of correspondences, each group of correspondences includes corresponding tax-related data types and tax risk management operations, and each group of correspondences has a corresponding execution cycle. Then, for each group of correspondences, the following is performed: check whether the execution cycle of the group of correspondences has been reached; if reached, the tax-related data types involved in the group of correspondences are determined as designated types and the tax risk management operations involved in the group of correspondences are determined as designated tax risk management operations, and it is determined that designated tax risk management operations need to be performed on the designated types of tax-related data of the enterprise. At this time, the designated type of tax-related data is the designated type of tax-related data generated by the enterprise in the current execution cycle; if not reached, continue to detect whether the execution cycle of the group of correspondences has been reached.

[0049] The other is to detect whether a risk control instruction is received, which is used to instruct to perform a specified tax risk control operation on the specified type of tax-related data of the enterprise. If received, it is determined that a specified tax risk control operation needs to be performed on the specified type of tax-related data of the enterprise.

[0050] The above two methods can be used alone or in combination, and this embodiment does not make any specific limitations.

[0051] The specified type is used to describe the data type corresponding to the tax-related data. For example, if the user needs to use a general VAT invoice to manage the tax risk of the enterprise, the specified type is a general VAT invoice. For example, if the user needs to use a special VAT invoice to manage the tax risk of the enterprise, the specified type is a special VAT invoice.

[0052] The designated tax risk control operation is used to indicate what specific tax risk control operation is performed on the tax-related data of the designated type. For example, the tax-related data belongs to the same designated type and is generated by the enterprise in the same time period. Then, the designated tax risk control operation includes risk control of the parameter value of the designated tax-related parameter in each tax-related data belonging to the same time period and the same designated type. For example, the tax-related data is the general VAT invoice generated by the enterprise in December. The designated tax risk control operation is to perform risk control on the parameter value "total tax amount value" corresponding to the designated tax-related parameter "total tax amount" in each general VAT invoice in December, that is, to control whether the total tax amount value in each general VAT invoice meets the requirements.

[0053] In this embodiment, the risk control indicators and risk control rules are pre-persistently stored in the memory database. Once it is determined that the specified tax risk control operation needs to be performed on the specified type of tax-related data of the enterprise, the corresponding target risk control indicators and target risk control rules are directly extracted from the memory database, so that the specified tax risk control operation can be performed on the specified type of tax-related data of the enterprise, thereby improving the efficiency and accuracy of the enterprise's tax risk control. There are two purposes for persistently storing the risk control indicators and risk control rules in the memory database: First, the risk control indicators and risk control rules are persistently stored in the memory database. Even if abnormal situations such as downtime and power failure occur, the risk control indicators and risk control rules will not be lost. After eliminating abnormal situations such as downtime and power failure, they can still be used. Second, the memory database has the advantages of high performance and fast access. Once it is determined that the specified tax risk control operation needs to be performed on the specified type of tax-related data of the enterprise, the target risk control indicators and target risk control rules applicable to the specified type of tax-related data can be quickly extracted from the memory database, which can improve the efficiency of the enterprise's tax risk control.

[0054] Each risk control indicator in the in-memory database has a corresponding tax-related data type and tax risk control operation, and each risk control rule has a corresponding tax-related data type, tax risk control operation, and risk control indicator. In this way, based on the above correspondence, it is possible to extract the target risk control indicator and target risk control rule applicable to the specified tax risk control operation for the specified type of tax-related data.

[0055] In this embodiment, different types and different tax risk management operations correspond to different tax risk management operations and risk control indicators. Therefore, from the risk control indicators and risk control rules persisted in the memory database, the method of extracting the target risk control indicators and target risk control rules applicable to the specified tax risk management operation of the specified type of tax-related data may include at least the following four methods:

[0056] The first is that the tax-related data belongs to the same designated type and is generated by the enterprise within the same time period; the designated tax risk management operation includes risk management of the total parameter value obtained by summarizing the parameter values ​​of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type; then, the specific process of extracting the target risk control indicators and target risk control rules applicable to the designated tax risk management operation on the designated type of tax-related data from the risk control indicators and risk control rules persisted in the in-memory database may include the following steps: extracting the risk control indicator in the in-memory database that indicates the total parameter value of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type as the target risk control indicator; and extracting the risk control rule in the in-memory database that is used to judge the degree of tax risk of the total parameter value corresponding to the target risk control indicator as the target risk control rule.

[0057] Exemplarily, the tax-related data are the VAT general invoices generated by the enterprise in December. The specified tax risk control operation includes risk control of the total tax amount value obtained by adding the total tax amount values ​​of the specified tax-related parameter "total tax amount" in all VAT general invoices in December. The specified type and the specified risk control operation are matched with the risk control indicators and risk control rules in the memory database. If the match is successful, the risk control indicator "total tax amount" in the memory data used to indicate the total tax amount value of the specified tax-related parameter "total tax amount" in all VAT general invoices in December is extracted as the target risk control indicator. And the risk control rule used by the memory database to judge the tax risk level of the parameter value total "total tax amount" corresponding to the "total tax amount" is extracted as the target risk control rule. The target risk control rule is mainly the same as judging whether the "total tax amount value" in December is in the abnormal value range, and giving the corresponding risk control result based on the judgment result.

[0058] The second type is that the tax-related data belongs to the same designated type and is generated by the enterprise within the same time period; the designated tax risk management operation includes risk management of the parameter values ​​of the designated tax-related parameters in each tax-related data belonging to the same time period and the same designated type; then, the specific process of extracting the target risk control indicators and target risk control rules applicable to the designated tax risk management operation processing of the designated type of tax-related data from the risk control indicators and risk control rules persisted in the in-memory database may include the following steps: extracting the risk control indicators in the in-memory database that are used to indicate the parameter values ​​of the designated tax-related parameters in each tax-related data belonging to the same time period and the same designated type as the target risk control indicators; and extracting the risk control rules in the in-memory database that are used to judge the degree of tax risk of the parameter values ​​corresponding to the target risk control indicators as the target risk control rules.

[0059] Exemplarily, the tax-related data are the VAT general invoices generated by the enterprise in December. The specified tax risk control operation includes risk control of the total tax value of the specified tax-related parameter "total tax amount" in each VAT general invoice in December. The specified type and the specified risk control operation are matched with the risk control indicators and risk control rules in the memory database. If the match is successful, the risk control indicator "total tax amount" used in the memory data to indicate the total tax value of the specified tax-related parameter "total tax amount" of each VAT general invoice in December is extracted as the target risk control indicator. And the risk control rules used in the memory database to judge the tax risk level of the total tax value corresponding to the "total tax amount" in each individual VAT general invoice are extracted as target risk control rules. The target risk control rule is mainly the same as judging whether the "total tax amount" in each individual VAT general invoice in December is in the abnormal value range, and giving the corresponding risk control results based on the judgment results.

[0060] The third type is that the tax-related data belongs to different designated types and is generated by the enterprise within the same time period; the designated tax risk management operation includes risk management of the correlation between the parameter values ​​of designated tax-related parameters that exist in the tax-related data belonging to the same time period and of different designated types; then, the specific process of extracting the target risk control indicators and target risk control rules applicable to the designated tax risk management operation for the designated type of tax-related data from the risk control indicators and risk control rules persisted in the memory database may include the following steps: extracting the risk control indicator in the memory database that indicates the correlation between the parameter values ​​of designated tax-related parameters that exist in the tax-related data belonging to the same time period and of different designated types as the target risk control indicator; and extracting the risk control rule in the memory database that is used to judge the tax risk degree of the correlation between the parameter values ​​corresponding to the target risk control indicator as the target risk control rule.

[0061] Exemplarily, the tax-related data are the VAT general invoices and financial data generated by the enterprise in December. The specified tax risk management operation includes risk management of the correlation between the total tax value of the specified tax-related parameter "total tax amount" respectively existing in the VAT general invoices and financial data in December. The specified type and the specified risk management operation are matched with the risk control indicators and risk control rules in the memory database. If the match is successful, the risk control indicator "total tax amount" in the memory data that indicates the correlation between the total tax value of the specified tax-related parameter "total tax amount" respectively existing in the VAT general invoices and financial data in December is extracted as the target risk control indicator, and the target risk control indicator is used to extract the reported total tax value from the VAT general invoice and the financial data corresponding to the VAT general invoice. And the in-memory database is used to judge the risk control rules of the tax risk degree of the correlation between the total tax value in the general VAT invoice and the financial data corresponding to the general VAT invoice, and extracted as the target risk control rules. The target risk control rules are mainly used to judge whether the total tax value in the general VAT invoice and the financial data corresponding to the general VAT invoice in December is consistent, and the corresponding risk control results are given based on the judgment results.

[0062] The fourth type is that the tax-related data belongs to the same designated type and is generated by the enterprise in different time periods; the designated tax risk management operation includes risk management of the differences between the parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and in different time periods; then, the specific execution process of extracting the target risk control indicators and target risk control rules applicable to the designated tax risk management operation on the designated type of tax-related data from the risk control indicators and risk control rules persisted in the in-memory database may include the following steps: extracting the risk control indicators in the in-memory database that indicate the differences between the parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and in different time periods as target risk control indicators; and extracting the risk control rules in the in-memory database that are used to judge the degree of tax risk of the differences between the parameter values ​​corresponding to the target risk control indicators as target risk control rules.

[0063] Exemplarily, the tax-related data are the VAT general invoices generated by the enterprise in December and November. The specified tax risk management operation includes risk management of the difference between the total tax amount of the specified tax-related parameter "total tax amount" that exists in the VAT general invoices in December and November. The specified type and the specified risk management operation are matched with the risk control indicators and risk control rules in the memory database. If the match is successful, the risk control indicator "total tax amount" in the memory data that indicates the difference between the total tax amount of the specified tax-related parameter "total tax amount" that exists in the total tax amount of December and November is extracted as the target risk control indicator, which is used to extract the total tax amount from the VAT general invoices respectively and calculate the corresponding total tax amount. And the in-memory database is used to analyze the risk control rules of the tax risk degree of the differences in the total tax amounts between the general VAT invoices in different time periods, and extracted as the target risk control rules. The target risk control rules are mainly used to judge whether the difference between the total tax amounts of the general VAT invoices in December and November falls into the abnormal value range, and the corresponding risk control results are given based on the judgment results.

[0064] In this embodiment, regardless of the above, if a match fails after matching the specified type and the specified risk control operation with the risk control indicators and risk control rules in the memory database, it means that the corresponding risk control indicators and risk control rules are not persistently stored in the memory database. At this time, the following two operations can be performed: First, the demand for performing specified tax risk control operations on the specified type of tax-related data of the enterprise is sent to the R&D personnel, and the R&D personnel write the corresponding risk control indicators and risk control rules. After the R&D is completed, the risk control indicators and risk control rules formed by the R&D will be persisted to the memory database for extraction and use. Second, the corresponding risk control indicators and risk control rules are downloaded from the cloud platform that maintains the risk control indicators and risk control rules, and the downloaded risk control indicators and risk control rules are persisted to the memory database for extraction and use. The persistence technology mentioned here can adopt but is not limited to WAL technology.

[0065] After extracting the target risk control indicators and target risk control rules applicable to performing specified tax risk management operations on specified types of tax-related data, in order to implement specified tax risk management operations on the enterprise's specified types of tax-related data, corresponding risk control scripts are generated based on the target risk control indicators and target risk control rules.

[0066] The specific process of generating a corresponding risk control script based on the target risk control indicators and the target risk control rules may include the following steps: calling a compiled script generator to generate a compiled risk control script based on the target risk control indicators and the target risk control rules.

[0067] In order to improve performance and risk control efficiency, this embodiment adopts the compiled script language of the JVM ecosystem. The compiled script generator is called to generate a compiled risk control script based on the target risk control indicators and target risk control rules. The compiled risk control script is a script that can be directly executed, which can be quickly run to perform the corresponding tax risk management operations.

[0068] 102. Process tax-related data based on the target risk control indicators to obtain risk control indicator data corresponding to the target risk control indicators.

[0069] This embodiment takes into account the complexity of tax-related data. Therefore, in order to improve the quality of tax-related data, after obtaining the tax-related data of a specified type, the tax-related data must be pre-processed first. After the processing, the corresponding target tax-related data is obtained. Only then is the target tax-related data processed based on the target risk control indicators to obtain the risk control indicator data corresponding to the target risk control indicators.

[0070] There are two methods for preprocessing tax-related data to obtain target tax-related data:

[0071] The first one is to pre-process the tax-related data. The specific process of obtaining the target tax-related data may include the following steps: determining a data structuring template corresponding to a specified type, where the data structuring template includes multiple tax-related parameters corresponding to the specified type; for each tax-related data, extracting the parameter value corresponding to each tax-related parameter from the tax-related data, adding each parameter value to the corresponding position of the corresponding tax-related parameter in the data structuring template, to form the target tax-related data corresponding to the tax-related data.

[0072] In order to improve the efficiency of tax risk management, after obtaining tax-related data, it is necessary to structure the tax-related data so as to form standardized structured data. When structuring tax-related data, it is necessary to first obtain the data structuring template corresponding to the specified type, and then structure each tax-related data based on the data structuring template including multiple tax-related parameters corresponding to the specified type.

[0073] Exemplarily, if the tax-related data is a general VAT invoice, the corresponding data structured template selected includes the following tax-related parameters: project name, amount, tax rate and tax amount. It should be noted that the tax-related parameters in the data structured template are based on the type of tax-related data and are flexibly set in combination with specific business needs. After determining the tax-related parameters, for each tax-related data, the parameter values ​​corresponding to the project name, amount, tax rate and tax amount are extracted from the tax-related data, and each parameter value is added to the corresponding position of the corresponding project name, amount, tax rate and tax amount in the data structured template to form the target tax-related data corresponding to the tax-related data.

[0074] The second method is to pre-process the tax-related data, and the specific process of obtaining the target tax-related data may include the following steps: determining multiple tax-related parameters corresponding to the specified type; for each tax-related data: detecting whether each tax-related parameter has a corresponding parameter value in the tax-related data, and if so, retaining the tax-related data as the corresponding target tax-related data; if not, eliminating the tax-related data, or issuing a prompt to supplement the parameter value for the tax-related data, and retaining the tax-related data as the corresponding target tax-related data after confirming that the supplement is successful.

[0075] Determine multiple tax-related parameters corresponding to the specified type. The existence of these tax-related parameters in each tax-related data determines whether the corresponding tax-related data is valid data for tax risk management.

[0076] For a piece of tax-related data, if each tax-related parameter has a corresponding parameter value in the tax-related data, it means that the tax-related data is complete and can support the implementation of tax risk management, so the tax-related data is retained. If one or more tax-related parameters do not have a corresponding parameter value in the tax-related data, it means that the tax-related data is incomplete. If it is used for tax risk management, it will affect the accuracy of tax risk management. At this time, the following two operations can be performed: First, remove the tax-related data; second, issue a prompt to supplement parameter values ​​for the tax-related data so that business personnel can supplement the corresponding parameter values ​​based on the prompt. If the supplement is confirmed to be successful, the tax-related data will be retained. If the supplement fails, the tax-related data will be removed.

[0077] The above two methods of preprocessing tax-related data to obtain target tax-related data can be used alone or in combination, and this embodiment does not make specific restrictions. For example, when used in combination, the second method is used for screening first, and then the first method is used for data structuring.

[0078] Furthermore, after obtaining the target tax-related data, in order to reduce the interference of invalid data, the target tax-related data can also be deduplicated before obtaining the risk control indicator data to remove redundant duplicate data.

[0079] After the above preprocessing, a step of processing the tax-related data based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator can be executed. The specific execution process of this step may include: providing the target risk control indicator and the target tax-related data to the target model, the target model is used to process the target tax-related data and output the risk control indicator data corresponding to the target risk control indicator; collecting the output of the target model to obtain the risk control indicator data corresponding to the target risk control indicator.

[0080] The target model is a model used to process the target tax-related data and output the risk control indicator data corresponding to the target risk control indicator. After the target risk control indicator and the target tax-related data are provided to the target model, the target model is used to process the target tax-related data and output the risk control indicator data corresponding to the target risk control indicator. The target model can be a machine learning model or a model based on streaming computing technology.

[0081] For example, the target risk control indicator is the total tax amount, and the target tax-related data is the VAT general invoice data. After processing the target tax-related data, the target model outputs the total tax amount value corresponding to the total tax amount in each VAT general invoice data. The risk control indicator data corresponding to the target risk control indicator is: the total tax amount value corresponding to the total tax amount in each VAT general invoice data.

[0082] For example, the target risk control indicator is the total tax amount of the total tax amount, and the target tax-related data is the VAT general invoice data. After processing the target tax-related data, the target model outputs the total tax amount value of the total tax amount in all VAT general invoice data, and then adds up all the total tax amount values ​​to obtain the total tax amount. The risk control indicator data corresponding to the target risk control indicator is: the total tax amount is obtained by adding up the total tax amount in all VAT general invoice data.

[0083] 103. Call the risk control script to perform specified tax risk management operations on the risk control indicator data.

[0084] The risk control script is used to process the risk control indicator data corresponding to the corresponding target risk control indicator based on the corresponding target risk control rules, and output the corresponding risk control score. Therefore, the risk control script is called to perform specified tax risk control operations on the risk control indicator data.

[0085] The specific process of calling the risk control script and performing specified tax risk management operations on the risk control indicator data may include the following steps: calling the risk control script to process the risk control indicator data; obtaining the risk control score output by the risk control script; and executing the risk control processing actions corresponding to the risk control score on the enterprise.

[0086] In this embodiment, the risk control script can be called through the preset execution engine. Since the risk control script is a compiled script, the preset execution engine can directly call the risk control script to process the risk control indicator data. After calling the risk control script to process the risk control indicator data, the risk control score output by the risk control script is obtained. The risk control score reflects the size of the enterprise's tax risk. Therefore, in order to prevent the enterprise's tax risk from threatening the development and business security of the enterprise, it is necessary to execute the risk control processing action corresponding to the risk control score on the enterprise.

[0087] In this embodiment, in order to facilitate the protection of enterprises, the enterprise tax risk management method may also include the following steps: pre-storing multiple risk score intervals in a relational database, and each risk score interval has a corresponding risk control processing action. Therefore, the specific process of executing a risk control processing action corresponding to the risk control score on the enterprise may include: determining the target risk score interval into which the risk control score falls from multiple risk score intervals; executing a risk control processing action corresponding to the target risk score interval on the enterprise.

[0088] Each risk score interval has a corresponding risk control processing action. Based on the risk level corresponding to the risk score interval, the risk control processing action assigned to the risk score interval may include at least one of the following: issuing a risk control warning, blocking the execution of the business corresponding to the specified type of tax-related data, and generating an enterprise tax risk management and control report.

[0089] For example, if the risk level corresponding to the risk score interval is no risk, the risk control processing action assigned to it is to generate an enterprise tax risk management and control report. If the risk level corresponding to the risk score interval is high risk, the risk control processing action assigned to it is to block the execution of the business corresponding to the specified type of tax-related data and generate an enterprise tax risk management and control report.

[0090] After obtaining the corresponding tax risk score, determine the target risk score range that the risk control score falls into from multiple risk score ranges. Then, execute the risk control processing actions corresponding to the target risk score range on the enterprise, so as to timely handle the corresponding tax risk of the enterprise, so as to avoid the tax risk of the enterprise threatening the development and operation security of the enterprise.

[0091] The enterprise tax risk control method provided in the embodiment of the present application, when it is determined that a designated tax risk control operation needs to be performed on the designated type of tax-related data of the enterprise, extracts the target risk control indicators and target risk control rules applicable to the designated type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generates a corresponding risk control script based on the target risk control indicators and target risk control rules. Then, the tax-related data is processed based on the target risk control indicators to obtain the risk control indicator data corresponding to the target risk control indicators. Finally, the risk control script is called to perform the designated tax risk control operation on the risk control indicator data. It can be seen that when it is determined that a designated tax risk control operation needs to be performed on the designated type of tax-related data of the enterprise, there is no need for manual access, and the corresponding target risk control indicators and target risk control rules are quickly extracted directly from the memory database to form a corresponding risk control script, so that the designated type of tax-related data of the enterprise can be implemented through the risk control script. Therefore, the solution provided in the embodiment of the present application can improve the efficiency and accuracy of enterprise tax risk control.

[0092] In some embodiments of the present application, tax-related data needs to be collected from a data source such as a database. Therefore, in order to collect tax-related data, before the above step 101, the enterprise tax risk management method may also include the following tax-related data collection steps: if it is determined that a specified tax risk management operation needs to be performed on the enterprise's specified type of tax-related data, then determine the tax-related data access method of the data source that provides the specified type of tax-related data; and use the tax-related data collection logic that matches the tax-related data access method to collect the specified type of tax-related data from the data source.

[0093] In order to facilitate the collection of tax-related data, after determining that specified tax risk management operations need to be performed on the enterprise's specified type of tax-related data, it is necessary to determine the tax-related data access method of the data source that provides the specified type of tax-related data, so as to adopt the collection logic applicable to the tax-related data access method to collect tax-related data.

[0094] The specific process of determining the tax-related data access method of the data source that provides the specified type of tax-related data may include the following steps: matching the data access method of the data source itself with the preset tax-related data collection logic; if the match is successful, determining the data access method of the data source itself as the tax-related data access method; if the match fails, selecting the target tax-related data collection logic from the preset tax-related data collection logic, determining the data access method that matches the target tax-related data collection logic as the tax-related data access method, and changing the data access method of the data source itself to the tax-related data access method.

[0095] Each data source has its own data access method, but its own data access method may not be suitable for the collection of tax-related data. Therefore, it is necessary to match the data access method of the data source itself with the preset tax-related data collection logic.

[0096] If the match is successful, it means that the corresponding preset tax-related data collection logic can be used to successfully collect tax-related data from the data source. Therefore, the data access method of the data source itself is determined as the tax-related data access method.

[0097] If the match fails, it means that there is currently no preset tax-related data collection logic for collecting tax-related data from the data source, and tax-related data cannot be collected from the data source. At this time, in order to be able to collect tax-related data from the data source, the target tax-related data collection logic is selected from the preset tax-related data collection logic, and the data access method that matches the target tax-related data collection logic is determined as the tax-related data access method, and the data access method of the data source itself is changed to the tax-related data access method, so that the preset tax-related data collection logic corresponding to the target tax-related data collection logic can be used to smoothly collect tax-related data from the data source. Of course, if the data access method of the data source is not easy to change, its own data access method can be directly determined as the tax-related data access method, and the tax-related data collection logic that matches the tax-related data access method can be added as the preset tax-related data collection logic.

[0098] After determining the tax-related data access method of the data source that provides the specified type of tax-related data, the tax-related data collection logic that matches the tax-related data access method is used to collect the specified type of tax-related data from the data source for use in subsequent specified tax risk management operations.

[0099] In some embodiments of the present application, the subject of implementing the method of enterprise tax risk management provided in this embodiment can be selected based on specific business needs, and this embodiment does not make specific limitations. For example, the subject implementing the enterprise tax risk management provided in this embodiment is an enterprise tax risk management engine, such as Figure 2 As shown, the enterprise tax risk management engine includes: a generation module, a processing module, a management module, a collection module, an in-memory database and a relational database.

[0100] The in-memory database can be any of the following types of in-memory databases: redis, ignite, localcache. The in-memory database is used to persistently store preset risk control indicators and risk control rules. The relational database can be any of the following types of in-memory databases: pg, cassandra. The relational database is used to pre-store multiple risk score intervals, and each risk score interval has a corresponding risk control processing action. In addition, the relational database can also be used to store the enterprise tax risk control report generated by the control module and the risk control indicator data corresponding to the target risk control indicator obtained by the processing module.

[0101] The collection module is used to connect with the data source, and it maintains the tax-related data collection logic that matches the preset tax-related data access method. Figure 2As shown, it maintains tax-related data collection logic that matches tax-related data access methods such as kalfka, sdk, and Flink. If the collection module determines that it is necessary to perform specified tax risk management operations on the specified type of tax-related data of the enterprise, it determines the tax-related data access method of the data source that provides the specified type of tax-related data, and uses the tax-related data collection logic that matches the tax-related data access method to collect the specified type of tax-related data from the data source.

[0102] After the collection module collects the tax-related data, the tax-related data can be preprocessed first. For example, after receiving the tax-related data of the specified type, the data structured template corresponding to the specified type is determined. The data structured template includes multiple tax-related parameters corresponding to the specified type. For each tax-related data, the parameter value corresponding to each tax-related parameter is extracted from the tax-related data, and each parameter value is added to the corresponding position of the corresponding tax-related parameter in the data structured template to form the target tax-related data corresponding to the tax-related data. After the preprocessing is completed, the processing module provides the target risk control indicator and the target tax-related data to the target model. The target model is used to process the target tax-related data and output the risk control indicator data corresponding to the target risk control indicator. The target model is a machine learning model or a model based on streaming computing technology. The processing module collects the output of the target model and obtains the risk control indicator data corresponding to the target risk control indicator.

[0103] At the same time, the generation module determines that specified tax risk management operations need to be performed on the specified types of tax-related data of the enterprise, and extracts the target risk control indicators and target risk control rules applicable to the specified types of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and calls the compiled script generator to generate a compiled risk control script based on the target risk control indicators and target risk control rules.

[0104] Then, the control module calls the risk control script to perform specified tax risk control operations on the risk control indicator data processed by the processing module, specifically, calling the risk control script to process the risk control indicator data, and obtaining the risk control score output by the risk control script, and then executing the risk control processing action corresponding to the risk control score on the enterprise. The risk control processing action includes at least one of the following: issuing a risk control warning, blocking (i.e. blocking the execution of the business corresponding to the specified type of tax-related data), and generating an enterprise tax risk control report.

[0105] Furthermore, an embodiment of the present application also provides an enterprise tax risk management engine, such as Figure 3 As shown in the figure, the enterprise tax risk management engine includes:

[0106] A generating module 21 is used for, in response to determining that a specified tax risk control operation needs to be performed on a specified type of tax-related data of an enterprise, extracting target risk control indicators and target risk control rules applicable to performing the specified tax risk control operation on the specified type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generating a corresponding risk control script based on the target risk control indicators and the target risk control rules;

[0107] A processing module 22, configured to process the tax-related data based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator;

[0108] The control module 23 is used to call the risk control script to perform the specified tax risk control operation on the risk control indicator data.

[0109] The enterprise tax risk management engine provided by the embodiment of the present application, when it is determined that a designated tax risk management operation needs to be performed on the designated type of tax-related data of the enterprise, extracts the target risk control indicators and target risk control rules applicable to the designated type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generates the corresponding risk control script based on the target risk control indicators and target risk control rules. Then, the tax-related data is processed based on the target risk control indicators to obtain the risk control indicator data corresponding to the target risk control indicators. Finally, the risk control script is called to perform the designated tax risk management operation on the risk control indicator data. It can be seen that when it is determined that a designated tax risk management operation needs to be performed on the designated type of tax-related data of the enterprise, there is no need for manual access, and the corresponding target risk control indicators and target risk control rules are quickly extracted directly from the memory database to form a corresponding risk control script, and the designated tax risk management operation can be realized on the designated type of tax-related data of the enterprise through the risk control script. Therefore, the solution provided by the embodiment of the present application can improve the efficiency and accuracy of enterprise tax risk management.

[0110] In some embodiments of the present application, Figure 4 As shown, the generating module 21 includes:

[0111] The generating unit 211 is used to call a compiled script generator to generate a compiled risk control script based on the target risk control indicator and the target risk control rule.

[0112] In some embodiments of the present application, Figure 4 As shown, the enterprise tax risk management engine also includes:

[0113] A preprocessing module 24, used for preprocessing the tax-related data to obtain target tax-related data;

[0114] The processing module 22 is specifically used to provide the target risk control indicator and the target tax-related data obtained by the preprocessing module 24 to the target model, and the target model is used to process the target tax-related data and output the risk control indicator data corresponding to the target risk control indicator; the target model is a machine learning model or a model based on streaming computing technology; the output of the target model is collected to obtain the risk control indicator data corresponding to the target risk control indicator.

[0115] In some embodiments of the present application, Figure 4 As shown, the pre-processing module 24 includes:

[0116] The first processing unit 241 is used to determine a data structured template corresponding to the specified type, and the data structured template includes multiple tax-related parameters corresponding to the specified type; for each tax-related data, the parameter value corresponding to each tax-related parameter is extracted from the tax-related data, and each parameter value is added to the corresponding position of the corresponding tax-related parameter in the data structured template to form the target tax-related data corresponding to the tax-related data.

[0117] In some embodiments of the present application, Figure 4 As shown, the pre-processing module 24 includes:

[0118] The second processing unit 242 is used to determine multiple tax-related parameters corresponding to the specified type; for each tax-related data: detect whether each tax-related parameter has a corresponding parameter value in the tax-related data, if so, retain the tax-related data as the corresponding target tax-related data; if not, delete the tax-related data, or issue a prompt to supplement the parameter value for the tax-related data, and retain the tax-related data as the corresponding target tax-related data after confirming that the supplement is successful.

[0119] In some embodiments of the present application, Figure 4 As shown, the processing module 22 is also used to deduplicate the target tax-related data before processing the tax-related data based on the target risk control indicator to obtain the risk control indicator data.

[0120] In some embodiments of the present application, Figure 4 As shown, the risk control script is used to process the risk control indicator data corresponding to the corresponding target risk control indicator based on the corresponding target risk control rule, and output the corresponding risk control score. Then, the control module 23 includes:

[0121] A calling unit 231 is used to call the risk control script to process the risk control indicator data;

[0122] An acquisition unit 232 is used to acquire the risk control score output by the risk control script;

[0123] The control unit 233 is used to execute a risk control processing action corresponding to the risk control score on the enterprise.

[0124] In some embodiments of the present application, Figure 4 As shown, the enterprise tax risk management engine also includes: a storage module 25, which is used to pre-store multiple risk score intervals in a relational database, and each risk score interval has a corresponding risk control processing action; then, the management and control unit 233 is specifically used to determine the target risk score interval into which the risk control score falls from the multiple risk score intervals; and execute the risk control processing action corresponding to the target risk score interval on the enterprise.

[0125] In some embodiments of the present application, Figure 4 As shown, the risk control processing actions involved in the control unit 233 include at least one of the following: issuing a risk control warning, blocking the execution of the business corresponding to the specified type of tax-related data, and generating an enterprise tax risk control report.

[0126] In some embodiments of the present application, Figure 4 As shown, the tax-related data belongs to the same designated type and is generated by the enterprise in the same time period; the designated tax risk control operation includes risk control of the total parameter value obtained by summarizing the parameter values ​​of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type; then, the generation module 21 includes:

[0127] The first extraction unit 212 is used to extract the risk control indicator in the memory database that indicates the total value of the specified tax-related parameter in all tax-related data belonging to the same time period and the same specified type as the target risk control indicator; and

[0128] The risk control rules for determining the tax risk level of the total amount of parameter values ​​corresponding to the target risk control indicator are extracted as the target risk control rules.

[0129] In some embodiments of the present application, Figure 4 As shown, the tax-related data belongs to the same specified type and is generated by the enterprise in the same time period; the specified tax risk control operation includes risk control of the parameter value of the specified tax-related parameter in each tax-related data belonging to the same time period and the same specified type; then, the generation module 21 includes:

[0130] The second extraction unit 213 is used to extract the risk control indicator in the memory database that is used to indicate the parameter value of the specified tax-related parameter in each tax-related data belonging to the same time period and the same specified type as the target risk control indicator; and to extract the risk control rule in the memory database that is used to judge the tax risk degree of the parameter value corresponding to the target risk control indicator as the target risk control rule.

[0131] In some embodiments of the present application, Figure 4 As shown, the tax-related data belongs to different specified types and is generated by the enterprise in the same time period; the specified tax risk management operation includes risk management of the correlation between parameter values ​​of specified tax-related parameters that exist in the tax-related data belonging to the same time period and different specified types; then, the generation module 21 includes:

[0132] The third extraction unit 214 is used to extract the risk control indicator in the memory database that is used to indicate the correlation between the parameter values ​​of the specified tax-related parameters that respectively exist in the tax-related data belonging to the same time period and different specified types as the target risk control indicator; and to extract the risk control rule in the memory database that is used to determine the degree of tax risk of the correlation between the parameter values ​​corresponding to the target risk control indicator as the target risk control rule.

[0133] In some embodiments of the present application, Figure 4 As shown, the tax-related data belongs to the same designated type and is generated by the enterprise in different time periods; the designated tax risk management operation includes risk management of the differences between parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and belonging to different time periods; then, the generation module 21 includes:

[0134] The fourth extraction unit 215 is used to extract the risk control indicator in the memory database that is used to indicate the difference between the parameter values ​​of the specified tax-related parameters in the tax-related data belonging to the same specified type and in different time periods as the target risk control indicator; and to extract the risk control rule in the memory database that is used to judge the degree of tax risk due to the difference between the parameter values ​​corresponding to the target risk control indicator as the target risk control rule.

[0135] In some embodiments of the present application, Figure 4 As shown, the enterprise tax risk management engine also includes:

[0136] The collection module 26 is used to determine the tax-related data access method of the data source that provides the specified type of tax-related data if it is determined that a specified tax risk management operation needs to be performed on the specified type of tax-related data of the enterprise; and adopt the tax-related data collection logic that matches the tax-related data access method to collect the specified type of tax-related data from the data source.

[0137] In some embodiments of the present application, Figure 4 As shown, the collection module 26 is specifically used to match the data access method of the data source itself with the preset tax-related data collection logic; if the match is successful, the data access method of the data source itself is determined as the tax-related data access method; if the match fails, the target tax-related data collection logic is selected from the preset tax-related data collection logic, the data access method matching the target tax-related data collection logic is determined as the tax-related data access method, and the data access method of the data source itself is changed to the tax-related data access method.

[0138] In the enterprise tax risk management engine provided in the embodiment of the present application, the detailed explanations used in the operation of each functional module can be found in the corresponding detailed explanations of the above-mentioned enterprise tax risk management method embodiment, which will not be repeated here.

[0139] Furthermore, an embodiment of the present application also provides a computer-readable storage medium, which includes a stored program, wherein when the program is running, the device where the storage medium is located is controlled to execute the above-mentioned enterprise tax risk management method.

[0140] Furthermore, an embodiment of the present application also provides an electronic device, which includes: a memory for storing a program; and a processor, coupled to the memory, for running the program to execute the above-mentioned corporate tax risk management method.

[0141] In the above embodiments, the description of each embodiment has its own emphasis. For parts that are not described in detail in a certain embodiment, reference can be made to the relevant descriptions of other embodiments.

[0142] It is understandable that the related features in the above methods and engines can refer to each other. In addition, the "first", "second" and the like in the above embodiments are used to distinguish the embodiments, and do not represent the advantages and disadvantages of the embodiments.

[0143] Those skilled in the art can clearly understand that, for the convenience and brevity of description, the specific working processes of the systems, devices and units described above can refer to the corresponding processes in the aforementioned method embodiments and will not be repeated here.

[0144] The algorithm and display provided herein are not inherently related to any particular computer, virtual system or other device. Various general purpose systems can also be used together with the teachings based on this. According to the above description, it is obvious to construct the structure required for this type of system. In addition, the application is not directed to any specific programming language either. It should be understood that various programming languages ​​can be utilized to realize the content of the application described herein, and the description of the above specific language is to disclose the preferred embodiment of the application.

[0145] In addition, the memory may include non-permanent memory in a computer-readable medium, random access memory (RAM) and / or non-volatile memory in the form of read-only memory (ROM) or flash RAM, and the memory includes at least one memory chip.

[0146] Those skilled in the art will appreciate that the embodiments of the present application may be provided as methods, systems, or computer program products. Therefore, the present application may adopt the form of a complete hardware embodiment, a complete software embodiment, or an embodiment in combination with software and hardware. Moreover, the present application may adopt the form of a computer program product implemented in one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) that include computer-usable program code.

[0147] The present application is described with reference to the flowcharts and / or block diagrams of the methods, devices (systems), and computer program products according to the embodiments of the present application. It should be understood that each process and / or block in the flowchart and / or block diagram, as well as the combination of the processes and / or blocks in the flowchart and / or block diagram, can be implemented by computer program instructions. These computer program instructions can be provided to a processor of a general-purpose computer, a special-purpose computer, an embedded processor, or other programmable data cutover device to generate a machine, so that the instructions executed by the processor of the computer or other programmable data cutover device generate instructions for implementing the processes in the flowchart and / or block diagram. Figure 1 A process or multiple processes and / or boxes Figure 1 A device that provides the functions specified in a block or multiple blocks.

[0148] These computer program instructions may also be stored in a computer-readable memory that can direct a computer or other programmable data switching device to operate in a specific manner, so that the instructions stored in the computer-readable memory produce a manufactured product including an instruction device, which implements the process Figure 1 A process or multiple processes and / or boxes Figure 1 A function specified in one or more boxes.

[0149] These computer program instructions can also be loaded onto a computer or other programmable data transfer device so that a series of operating steps are executed on the computer or other programmable device to produce a computer-implemented process, thereby providing instructions for executing on the computer or other programmable device to implement the process. Figure 1 A process or multiple processes and / or boxes Figure 1 The steps for the functions specified in one or more boxes.

[0150] In a typical configuration, a computing device includes one or more processors (CPU), input / output interfaces, network interfaces, and memory.

[0151] The memory may include non-permanent memory in a computer-readable medium, random access memory (RAM) and / or non-volatile memory in the form of read-only memory (ROM) or flash RAM. The memory is an example of a computer-readable medium.

[0152] Computer readable media include permanent and non-permanent, removable and non-removable media that can be implemented by any method or technology to store information. Information can be computer readable instructions, data structures, program modules or other data. Examples of computer storage media include, but are not limited to, phase change memory (PRAM), static random access memory (SRAM), dynamic random access memory (DRAM), other types of random access memory (RAM), read-only memory (ROM), electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technology, compact disk read-only memory (CD-ROM), digital versatile disk (DVD) or other optical storage, magnetic cassettes, magnetic tape magnetic disk storage or other magnetic storage devices or any other non-transmission media that can be used to store information that can be accessed by a computing device. As defined herein, computer readable media does not include temporary computer readable media (transitory media), such as modulated data signals and carrier waves.

[0153] It should also be noted that the terms "include", "comprises" or any other variations thereof are intended to cover non-exclusive inclusion, so that a process, method, commodity or device including a series of elements includes not only those elements, but also other elements not explicitly listed, or also includes elements inherent to such process, method, commodity or device. In the absence of more restrictions, the elements defined by the sentence "comprises a ..." do not exclude the existence of other identical elements in the process, method, commodity or device including the elements.

[0154] Those skilled in the art will appreciate that the embodiments of the present application may be provided as methods, systems or computer program products. Therefore, the present application may adopt the form of a complete hardware embodiment, a complete software embodiment or an embodiment in combination with software and hardware. Moreover, the present application may adopt the form of a computer program product implemented on one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) that contain computer-usable program code.

[0155] The above are only embodiments of the present application and are not intended to limit the present application. For those skilled in the art, the present application may have various changes and variations. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of the present application should be included within the scope of the claims of the present application.

Claims

1. A method for enterprise tax risk management and control, characterized in that: The method comprises: In response to determining that a specified tax risk control operation needs to be performed on a specified type of tax-related data of an enterprise, a target risk control indicator and a target risk control rule applicable to performing the specified tax risk control operation on the specified type of tax-related data are extracted from the risk control indicators and risk control rules persisted in the memory database, and a corresponding risk control script is generated based on the target risk control indicator and the target risk control rule; the specified type is used to describe the data type corresponding to the tax-related data; wherein, based on the target risk control indicator and the target risk control rule, the corresponding risk control script is generated, including: calling a compiled script generator to generate a compiled risk control script based on the target risk control indicator and the target risk control rule; Processing the tax-related data based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator; Calling the risk control script to perform the specified tax risk control operation on the risk control indicator data; Wherein, the tax-related data belongs to the same designated type and is generated by the enterprise within the same time period; the designated tax risk management operation includes risk management of the total parameter value obtained by aggregating the parameter values ​​of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type; then, from the risk control indicators and risk control rules persisted in the memory database, extract the target risk control indicators and target risk control rules applicable to the designated tax risk management operation on the tax-related data of the designated type, including: extracting the risk control indicator in the memory database that indicates the total parameter value of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type as the target risk control indicator; and extracting the risk control rule in the memory database that is used to judge the tax risk degree of the total parameter value corresponding to the target risk control indicator as the target risk control rule; or, The tax-related data belong to the same specified type and are generated by the enterprise within the same time period; the specified tax risk management operation includes risk management of the parameter values ​​of the specified tax-related parameters in each tax-related data belonging to the same time period and the same specified type; then, from the risk control indicators and risk control rules persisted in the memory database, extract the target risk control indicators and target risk control rules applicable to the specified tax risk management operation for the tax-related data of the specified type, including: extracting the risk control indicators in the memory database that are used to indicate the parameter values ​​of the specified tax-related parameters in each tax-related data belonging to the same time period and the same specified type as the target risk control indicators; and extracting the risk control rules in the memory database that are used to determine the degree of tax risk of the parameter values ​​corresponding to the target risk control indicators as the target risk control rules; or, The tax-related data belong to different designated types and are generated by the enterprise within the same time period; the designated tax risk management operation includes risk management of the correlation between the parameter values ​​of designated tax-related parameters that exist in the tax-related data belonging to the same time period and different designated types; then, from the risk control indicators and risk control rules persisted in the memory database, extract the target risk control indicators and target risk control rules applicable to the designated tax risk management operation for the tax-related data of the designated type, including: extracting the risk control indicator in the memory database that indicates the correlation between the parameter values ​​of designated tax-related parameters that exist in the tax-related data belonging to the same time period and different designated types as the target risk control indicator; and extracting the risk control rule in the memory database that is used to determine the tax risk degree of the correlation between the parameter values ​​corresponding to the target risk control indicator as the target risk control rule; or, The tax-related data belongs to the same designated type and is generated by the enterprise in different time periods; the designated tax risk management operation includes risk management of the differences between the parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and in different time periods; then, from the risk control indicators and risk control rules persisted in the memory database, extract the target risk control indicators and target risk control rules applicable to the designated tax risk management operation for the tax-related data of the designated type, including: extracting the risk control indicator in the memory database used to indicate the differences between the parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and in different time periods as the target risk control indicator; and extracting the risk control rule in the memory database used to judge the degree of tax risk of the differences between the parameter values ​​corresponding to the target risk control indicator as the target risk control rule; The method further includes: preprocessing the tax-related data to obtain target tax-related data; wherein, preprocessing the tax-related data to obtain target tax-related data includes: determining multiple tax-related parameters corresponding to the specified type, the existence of the multiple tax-related data in each tax-related data, and determining whether the corresponding tax-related data is valid data for tax risk management; for each tax-related data: detecting whether each tax-related parameter has a corresponding parameter value in the tax-related data, and if so, retaining the tax-related data as the corresponding target tax-related data; if not, excluding the tax-related data, or issuing a prompt for supplementing parameter values ​​for the tax-related data, and retaining the tax-related data as the corresponding target tax-related data after confirming that the supplement is successful; Then, the tax-related data is processed based on the target risk control indicator to obtain the risk control indicator data corresponding to the target risk control indicator, including: providing the target risk control indicator and the target tax-related data to a target model, the target model is used to process the target tax-related data, and output the risk control indicator data corresponding to the target risk control indicator; the target model is a machine learning model or a model based on streaming computing technology; the output of the target model is collected to obtain the risk control indicator data corresponding to the target risk control indicator; The risk control script is used to process the risk control indicator data corresponding to the corresponding target risk control indicator based on the corresponding target risk control rule, and output the corresponding risk control score, and the risk control score is used to reflect the size of the tax risk of the enterprise. Then, calling the risk control script to perform the specified tax risk control operation on the risk control indicator data includes: calling the risk control script to process the risk control indicator data; obtaining the risk control score output by the risk control script; and executing the risk control processing action corresponding to the risk control score on the enterprise; The method further includes: pre-storing a plurality of risk score intervals in a relational database, and each risk score interval has a corresponding risk control processing action, and based on the risk level corresponding to the risk score interval, the risk control processing action allocated to the risk score interval includes at least one of the following: issuing a risk control warning, blocking the execution of a business corresponding to a specified type of tax-related data, and generating an enterprise tax risk management and control report; then, executing a risk control processing action corresponding to the risk control score on the enterprise, including: determining a target risk score interval into which the risk control score falls from the plurality of risk score intervals; and executing a risk control processing action corresponding to the target risk score interval on the enterprise; The method also includes: if it is determined that a designated tax risk management operation needs to be performed on the designated type of tax-related data of the enterprise, then determining the tax-related data access method of the data source that provides the designated type of tax-related data; using the tax-related data collection logic that matches the tax-related data access method to collect the designated type of tax-related data from the data source; wherein, determining the tax-related data access method of the data source that provides the designated type of tax-related data includes: matching the data access method of the data source itself with the preset tax-related data collection logic; if the match is successful, determining the data access method of the data source itself as the tax-related data access method; if the match fails, selecting the target tax-related data collection logic from the preset tax-related data collection logic, determining the data access method that matches the target tax-related data collection logic as the tax-related data access method, and changing the data access method of the data source itself to the tax-related data access method.

2. The method according to claim 1, characterized in that Preprocessing the tax-related data to obtain target tax-related data includes: determining a data structured template corresponding to the specified type, the data structured template including a plurality of tax-related parameters corresponding to the specified type; for each piece of the tax-related data, extracting parameter values ​​corresponding to each of the tax-related parameters from the tax-related data, adding each of the parameter values ​​to a position corresponding to the corresponding tax-related parameter in the data structured template, to form target tax-related data corresponding to the tax-related data; and / or, Before processing the tax-related data based on the target risk control indicator to obtain the risk control indicator data, the method further includes: performing deduplication processing on the target tax-related data.

3. An enterprise tax risk management engine, characterized in that: The engine comprises: A generation module, for, in response to determining that a specified tax risk control operation needs to be performed on a specified type of tax-related data of an enterprise, extracting target risk control indicators and target risk control rules applicable to performing the specified tax risk control operation on the specified type of tax-related data from the risk control indicators and risk control rules persisted in the memory database, and generating a corresponding risk control script based on the target risk control indicators and the target risk control rules; the specified type is used to describe the data type corresponding to the tax-related data; wherein, generating a corresponding risk control script based on the target risk control indicators and the target risk control rules comprises: calling a compiled script generator to generate a compiled risk control script based on the target risk control indicators and the target risk control rules; A processing module, used to process the tax-related data based on the target risk control indicator to obtain risk control indicator data corresponding to the target risk control indicator; A control module, used to call the risk control script and perform the specified tax risk control operation on the risk control indicator data; Wherein, the tax-related data belongs to the same designated type and is generated by the enterprise within the same time period; the designated tax risk control operation includes risk control of the total parameter value obtained by summarizing the parameter values ​​of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type; the generation module is specifically used to: extract the risk control indicator in the memory database that indicates the total parameter value of the designated tax-related parameters in all tax-related data belonging to the same time period and the same designated type as the target risk control indicator; and extract the risk control rule in the memory database that is used to judge the tax risk degree of the total parameter value corresponding to the target risk control indicator as the target risk control rule; or, The tax-related data belong to the same specified type and are generated by the enterprise within the same time period; the specified tax risk control operation includes risk control of the parameter value of the specified tax-related parameter in each tax-related data belonging to the same time period and the same specified type; the generation module is specifically used to: extract the risk control indicator used in the memory database to indicate the parameter value of the specified tax-related parameter in each tax-related data belonging to the same time period and the same specified type as the target risk control indicator; and extract the risk control rule used in the memory database to determine the tax risk degree of the parameter value corresponding to the target risk control indicator as the target risk control rule; or, The tax-related data belong to different specified types and are generated by the enterprise within the same time period; the specified tax risk management operation includes risk management of the correlation between parameter values ​​of specified tax-related parameters that exist in the tax-related data belonging to the same time period and different specified types; a generation module is specifically used to: extract the risk control indicator used in the memory database to indicate the correlation between parameter values ​​of specified tax-related parameters that exist in the tax-related data belonging to the same time period and different specified types as the target risk control indicator; and extract the risk control rule used in the memory database to determine the tax risk degree of the correlation between parameter values ​​corresponding to the target risk control indicator as the target risk control rule; or, The tax-related data belongs to the same designated type and is generated by the enterprise in different time periods; the designated tax risk management operation includes risk management of the differences between parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and in different time periods; a generation module is specifically used to: extract the risk control indicator in the memory database used to indicate the differences between parameter values ​​of designated tax-related parameters in the tax-related data belonging to the same designated type and in different time periods as the target risk control indicator; and extract the risk control rule in the memory database used to determine the tax risk degree of the differences between parameter values ​​corresponding to the target risk control indicator as the target risk control rule; The engine also includes: A preprocessing module, used for preprocessing the tax-related data to obtain target tax-related data; wherein, preprocessing the tax-related data to obtain target tax-related data includes: determining multiple tax-related parameters corresponding to the specified type, the existence of the multiple tax-related data in each tax-related data, and determining whether the corresponding tax-related data is valid data for tax risk management; for each tax-related data: detecting whether each tax-related parameter has a corresponding parameter value in the tax-related data, and if so, retaining the tax-related data as the corresponding target tax-related data; if not, excluding the tax-related data, or issuing a prompt for supplementing parameter values ​​for the tax-related data, and retaining the tax-related data as the corresponding target tax-related data after confirming that the supplement is successful; Then, the processing module is specifically used to provide the target risk control indicator and the target tax-related data to the target model, the target model is used to process the target tax-related data, and output the risk control indicator data corresponding to the target risk control indicator; the target model is a machine learning model or a model based on streaming computing technology; the output of the target model is collected to obtain the risk control indicator data corresponding to the target risk control indicator; The risk control script is used to process the risk control indicator data corresponding to the corresponding target risk control indicator based on the corresponding target risk control rules, and output the corresponding risk control score. The risk control score is used to reflect the size of the enterprise's tax risk. Then, the management and control module is specifically used to call the risk control script to process the risk control indicator data; obtain the risk control score output by the risk control script; execute the risk control processing action corresponding to the risk control score on the enterprise; pre-store multiple risk score intervals in the relational database, and each risk score interval has a corresponding risk control processing action, and based on the risk level corresponding to the risk score interval, the risk control processing action allocated to the risk score interval includes at least one of the following: issuing a risk control warning, blocking the execution of the business corresponding to the specified type of tax-related data, and generating an enterprise tax risk management and control report; then, execute the risk control processing action corresponding to the risk control score on the enterprise, including: determining the target risk score interval into which the risk control score falls from the multiple risk score intervals; executing the risk control processing action corresponding to the target risk score interval on the enterprise; The engine also includes: a collection module, which is used to determine the tax-related data access method of the data source that provides the specified type of tax-related data if it is determined that a specified tax risk management operation needs to be performed on the specified type of tax-related data of the enterprise; and adopt a tax-related data collection logic that matches the tax-related data access method to collect the specified type of tax-related data from the data source; wherein, determining the tax-related data access method of the data source that provides the specified type of tax-related data includes: matching the data access method of the data source itself with the preset tax-related data collection logic; if the match is successful, determining the data access method of the data source itself as the tax-related data access method; if the match fails, selecting the target tax-related data collection logic from the preset tax-related data collection logic, determining the data access method that matches the target tax-related data collection logic as the tax-related data access method, and changing the data access method of the data source itself to the tax-related data access method.

4. A computer-readable storage medium, characterized in that: The storage medium includes a stored program, wherein when the program is running, the device where the storage medium is located is controlled to execute the enterprise tax risk management method described in any one of claims 1 to 2.

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