Intelligent tax data analysis and management method, system and medium

Abstract

The present application provides an intelligent tax data analysis and management method, system and medium, which belongs to the field of tax and big data technology. The method includes: obtaining tax system monitoring information within a preset time period, extracting basic information of the taxpayer, production and operation status information and tax behavior audit information, and then extracting the subject registration time data, registration information completeness data, sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data respectively. It can be judged whether the subject registration time data is greater than the sales data and marked as a key audit target. It can also obtain compliance rating data, profitability index and tax behavior compliance index respectively, and process them through a preset tax ability assessment model to obtain a tax ability index to judge the taxpayer's ability to pay taxes stably. Through intelligent tax data analysis and management, key audit targets can be quickly identified, tax management efficiency can be improved, and the level of tax collection and management can be optimized.

Description

Technical Field

[0001] The present application relates to the field of taxation and big data technology, and more specifically, to an intelligent taxation data analysis and management method, system and medium. Background Art

[0002] With the rapid development of society and economy, more and more new individuals and enterprises have emerged. How to conduct tax analysis and management on taxpayers, quickly identify abnormal tax declaration data and analyze and manage them through intelligent processing methods has become a pain point. At present, the development of tax management in my country is still imperfect. The existing tax management methods lack effective supervision methods for taxpayers, and lack effective methods that can enable tax departments and taxpayers to reach a scientific and reasonable tax management system and jointly promote the smooth development of tax management work.

[0003] The current tax management methods do not adequately analyze key factors, and often underreport and miss inspections in their applications. There are deviations in the analysis of taxpayers' tax capacity, and there is a lack of a fast, comprehensive, intelligent tax analysis and management technology solution.

[0004] In view of the above problems, effective technical solutions are urgently needed. Summary of the invention

[0005] The purpose of this application is to provide an intelligent tax data analysis and management method, system and medium, which can obtain the tax system monitoring information within a preset time period, extract the basic information of the tax subject, production and operation status information and tax behavior audit information, and then extract the subject registration time data, registration information completeness data, sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data respectively, and judge whether the subject registration time data is greater than the sales data and mark it as a key audit target. It can also obtain compliance rating data, profitability index and tax behavior compliance index respectively, and process them through a preset tax ability assessment model to obtain the tax ability index to judge the tax subject's ability to pay taxes stably. Through intelligent tax data analysis and management, key audit targets can be quickly identified, tax management efficiency can be improved, and the level of tax collection and management can be optimized.

[0006] This application provides an intelligent tax data analysis and management method, including the following steps:

[0007] Obtain tax system monitoring information within a preset time period, extract basic information of taxpayers, production and operation status information, and tax behavior audit information;

[0008] Extracting subject registration time data and registration information completeness data based on the basic information of the tax subject;

[0009] Extracting sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data based on the production and operation status information;

[0010] Based on the subject registration time data and sales data, determine whether the subject registration time data is greater than the sales data and mark it as a key audit target;

[0011] Obtain compliance rating data based on the registration information completeness data;

[0012] Processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data to obtain a profitability index;

[0013] According to the tax behavior audit information, a tax behavior compliance index is obtained;

[0014] Processing the compliance rating data, profitability index and tax compliance index through a preset tax capacity assessment model to obtain a tax capacity index;

[0015] The tax paying ability index is compared with the preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably.

[0016] Among them, in the intelligent tax data analysis and management method described in the present application, it is characterized in that according to the subject registration time data and sales data, it is judged whether the subject registration time data is greater than the sales data and marked as a key audit target, specifically:

[0017] Comparing the subject registration time data with a preset registration time threshold;

[0018] comparing the sales data with a preset sales threshold;

[0019] If the entity's registration time data is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer will be marked as a key audit target.

[0020] Among them, in the intelligent tax data analysis and management method described in this application, it is characterized in that the compliance rating data is obtained according to the registration information completeness data, specifically:

[0021] Comparing the registration information integrity data with a preset first integrity threshold and a preset second integrity threshold respectively;

[0022] The first integrity threshold is less than the second integrity threshold;

[0023] If the registration information completeness data is less than the first completeness threshold, the third compliance rating data is obtained;

[0024] If the registration information completeness data is greater than or equal to the first completeness threshold and less than or equal to the second completeness threshold, the second compliance rating data is obtained;

[0025] If the registration information completeness data is greater than the second completeness threshold, the first compliance rating data is obtained.

[0026] Among them, in the intelligent tax data analysis and management method described in the present application, it is characterized in that the profitability index is obtained by processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data, specifically:

[0027] The profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data through a preset profitability evaluation model;

[0028] The calculation formula of the profitability evaluation model is:

[0029] ;

[0030] in, is the profitability index, For operating profit margin data, is the fixed asset-liability ratio data, is the capital turnover rate data, is the preset characteristic coefficient.

[0031] Among them, in the intelligent tax data analysis and management method described in the present application, it is characterized in that the tax behavior compliance index is obtained according to the tax behavior audit information, specifically:

[0032] Extracting tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data based on the tax behavior audit information;

[0033] The tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data are processed through a preset tax behavior evaluation model to obtain a tax behavior compliance index.

[0034] Among them, in the intelligent tax data analysis and management method described in the present application, it is characterized in that the tax capacity index is obtained by processing the compliance rating data, profitability index and tax behavior compliance index, specifically:

[0035] The compliance rating data, profitability index and tax compliance index are processed through a preset tax capacity assessment model to obtain a tax capacity index.

[0036] Among them, in the intelligent tax data analysis and management method described in the present application, it is characterized in that the tax ability index is compared with a preset tax ability threshold to determine whether the tax payer has the ability to pay taxes stably, specifically:

[0037] Comparing the taxpaying ability index with a preset taxpaying ability threshold to obtain a deviation rate of the ability index;

[0038] Determining whether the capability index deviation rate is greater than a preset capability index deviation rate threshold;

[0039] If the capability index deviation rate is greater than or equal to the preset capability index deviation rate threshold, the tax capacity is abnormal;

[0040] If the capability index deviation rate is less than the preset capability index deviation rate threshold, the tax paying capacity is normal.

[0041] In a second aspect, the present application provides an intelligent tax data analysis and management system, the system comprising: a memory and a processor, the memory comprising a program of an intelligent tax data analysis and management method, the program of the intelligent tax data analysis and management method implementing the following steps when executed by the processor:

[0042] Obtain tax system monitoring information within a preset time period, extract basic information of taxpayers, production and operation status information, and tax behavior audit information;

[0043] Extracting subject registration time data and registration information completeness data based on the basic information of the tax subject;

[0044] Extracting sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data based on the production and operation status information;

[0045] Based on the subject registration time data and sales data, determine whether the subject registration time data is greater than the sales data and mark it as a key audit target;

[0046] Obtain compliance rating data based on the registration information completeness data;

[0047] Processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data to obtain a profitability index;

[0048] According to the tax behavior audit information, a tax behavior compliance index is obtained;

[0049] Processing the compliance rating data, profitability index and tax compliance index through a preset tax capacity assessment model to obtain a tax capacity index;

[0050] The tax paying ability index is compared with the preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably.

[0051] Among them, in the intelligent tax data analysis and management system described in the present application, it is characterized in that the main frame collapse rate data and structural strength over-scale data are obtained respectively according to the main settlement data and the structural potential defect data, specifically:

[0052] Comparing the subject registration time data with a preset registration time threshold;

[0053] comparing the sales data with a preset sales threshold;

[0054] If the entity's registration time data is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer will be marked as a key audit target.

[0055] In a third aspect, the present application also provides a readable storage medium, which includes an intelligent tax data analysis and management method program. When the intelligent tax data analysis and management method program is executed by a processor, it implements the steps of an intelligent tax data analysis and management method as described in any one of the above items.

[0056] As can be seen from the above, the intelligent tax data analysis and management method, system and medium provided by the present application can extract the basic information of the tax subject, the production and operation status information and the tax behavior audit information by acquiring the tax system monitoring information within the preset time period, and then extract the subject registration time data, registration information completeness data, sales data, operating profit rate data, fixed asset liability ratio data and capital turnover rate data respectively, and judge whether the subject registration time data is greater than the sales data and mark it as a key audit target, and can also obtain compliance rating data, profitability index and tax behavior compliance index respectively, and process them through the preset tax ability evaluation model to obtain the tax ability index, and judge the ability of the tax subject to pay taxes stably. The present application evaluates the performance of a tax subject in tax ability from three aspects: the basic situation of the tax subject, the production and operation status and the previous tax behavior audit records. Through intelligent tax data analysis and management, it can quickly identify key audit targets, improve the efficiency of corporate tax management, reduce tax risks, provide real-time data analysis and reports, and optimize the level of tax collection and management. It has significant advantages, which has a positive role in promoting the sustainable development of enterprises and the stable growth of the economy.

[0057] Other features and advantages of the present application will be described in the following description, and partly become apparent from the description, or understood by practicing the embodiments of the present application. The purpose and other advantages of the present application can be realized and obtained by the structures specifically pointed out in the written description and the drawings. BRIEF DESCRIPTION OF THE DRAWINGS

[0058] In order to more clearly illustrate the technical solutions of the embodiments of the present application, the drawings required for use in the embodiments of the present application will be briefly introduced below. It should be understood that the following drawings only show certain embodiments of the present application and therefore should not be regarded as limiting the scope. For ordinary technicians in this field, other related drawings can be obtained based on these drawings without paying creative work.

[0059] Figure 1 A flowchart of an intelligent tax data analysis and management method provided in an embodiment of the present application;

[0060] Figure 2 A flowchart of a smart tax data analysis and management method provided in an embodiment of the present application that is marked as a key audit target;

[0061] Figure 3 A flowchart of obtaining compliance rating data of an intelligent tax data analysis and management method provided in an embodiment of the present application;

[0062] Figure 4 A flowchart of obtaining a profitability index of an intelligent tax data analysis and management method provided in an embodiment of the present application;

[0063] Figure 5 A flow chart of obtaining a tax compliance index for an intelligent tax data analysis and management method provided in an embodiment of the present application. DETAILED DESCRIPTION

[0064] The technical solutions in the embodiments of the present application will be clearly and completely described below in conjunction with the drawings in the embodiments of the present application. Obviously, the described embodiments are only a part of the embodiments of the present application, rather than all the embodiments. The components of the embodiments of the present application described and shown in the drawings here can be arranged and designed in various different configurations. Therefore, the following detailed description of the embodiments of the present application provided in the drawings is not intended to limit the scope of the application claimed for protection, but merely represents the selected embodiments of the present application. Based on the embodiments of the present application, all other embodiments obtained by those skilled in the art without making creative work belong to the scope of protection of the present application.

[0065] It should be noted that similar numbers and letters represent similar items in the following figures, so once an item is defined in one figure, it does not need to be further defined and explained in subsequent figures. At the same time, in the description of this application, the terms "first", "second", etc. are only used to distinguish the description and cannot be understood as indicating or implying relative importance. It should be noted that the user information (including but not limited to user device information, user personal information, etc.) and data (including but not limited to data used for analysis, stored data, displayed data, etc.) involved in this application are all information and data authorized by the user or fully authorized by all parties, and the collection, use and processing of relevant data need to comply with relevant laws, regulations and standards of relevant countries and regions.

[0066] Please refer to Figure 1 , Figure 1 The flowchart of an intelligent tax data analysis and management method in some embodiments of the present application. The intelligent tax data analysis and management method is used in a terminal device, such as a computer, a mobile phone terminal, etc. The intelligent tax data analysis and management method includes the following steps:

[0067] S101. Obtaining the monitoring information of the tax system within a preset time period, extracting basic information of the taxpayer, production and operation status information, and tax behavior audit information;

[0068] S102, extracting subject registration time data and registration information completeness data according to the basic information of the tax payer;

[0069] S103, extracting sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data according to the production and operation status information;

[0070] S104, judging whether the subject registration time data is greater than the sales data based on the subject registration time data and the sales data and marking it as a key audit target;

[0071] S105. Obtaining compliance rating data according to the registration information completeness data;

[0072] S106, processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data to obtain a profitability index;

[0073] S107. Obtaining a tax compliance index based on the tax behavior audit information;

[0074] S108. Processing the compliance rating data, profitability index and tax compliance index through a preset tax capacity assessment model to obtain a tax capacity index;

[0075] S109: Compare the tax paying ability index with a preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably.

[0076] Among them, this application obtains the tax system monitoring information within the preset time period, extracts the basic information of the tax subject, production and operation status information and tax behavior audit information, and then extracts the subject registration time data, registration information completeness data, sales data, operating profit rate data, fixed asset liability ratio data and capital turnover rate data respectively, which can determine whether the subject registration time data is greater than the sales data and mark it as a key audit target, and can also obtain compliance rating data, profitability index and tax behavior compliance index respectively, and process them through the preset tax ability assessment model to obtain the tax ability index to judge the tax subject's ability to pay taxes stably. This application evaluates the performance of a tax subject in tax ability from three aspects: the basic situation of the tax subject, the production and operation status and the previous tax behavior audit records. Through intelligent tax data analysis and management, it quickly identifies key audit targets, improves the efficiency of corporate tax management, reduces tax risks, provides real-time data analysis and reports, and optimizes the level of tax collection and management. It has significant advantages in terms of improving the sustainable development of enterprises and the stable growth of the economy.

[0077] Please refer to Figure 2 , Figure 2 It is a flowchart of marking as a key audit target in an intelligent tax data analysis and management method in some embodiments of the present application. According to an embodiment of the present invention, judging whether the subject registration time data is greater than the sales data and marking it as a key audit target based on the subject registration time data and sales data is specifically as follows:

[0078] S201, comparing the subject registration time data with a preset registration time threshold;

[0079] S202, comparing the sales data with a preset sales threshold;

[0080] S203. If the subject registration time data is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the tax subject is marked as a key audit target.

[0081] Among them, in order to quickly lock in the taxpayers who need to be audited, the registration time data of the taxpayer is extracted, which represents the number of years the enterprise has been registered. The registration time data of the entity is compared with the preset registration time threshold. For example, the registration time data of the entity is 200 days, which means that the enterprise has been registered for 200 days, and the preset registration time threshold is 365 days. The sales data is then compared with the preset sales threshold. For example, the sales data is 13.98 million, and the preset sales threshold is 10 million. If the registration time data of the entity is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer is marked as a key audit target.

[0082] Please refer to Figure 3 , Figure 3 The following is a flowchart of obtaining compliance rating data in an intelligent tax data analysis and management method in some embodiments of the present application. According to an embodiment of the present invention, obtaining compliance rating data based on the registration information integrity data is specifically as follows:

[0083] S301, comparing the registration information integrity data with a preset first integrity threshold and a preset second integrity threshold respectively;

[0084] S302: The first integrity threshold is less than the second integrity threshold;

[0085] S303: If the registration information integrity data is less than the first integrity threshold, obtaining compliance third rating data;

[0086] S304: If the registration information integrity data is greater than or equal to the first integrity threshold and less than or equal to the second integrity threshold, obtain compliance second rating data;

[0087] S305. If the registration information completeness data is greater than the second completeness threshold, obtain first compliance rating data.

[0088] Among them, in order to improve and grasp the compliance of the tax subject, the registration information completeness data is first obtained. The complete registration information indicates that the enterprise has completed the necessary procedures such as tax registration in accordance with the requirements of relevant laws and regulations and has the basis for legal operation. The registration information completeness data is compared with the preset first completeness threshold and the second completeness threshold respectively. The first completeness threshold is less than the second completeness threshold. For example, the first completeness threshold is 90% and the second completeness threshold is 98%. If the registration information completeness data is less than the first completeness threshold, the third compliance rating data is obtained. For example, the registration information completeness data is 85%, corresponding to the level of the third compliance rating. If the registration information completeness data is greater than or equal to the first completeness threshold and less than or equal to the second completeness threshold, the second compliance rating data is obtained. For example, the registration information completeness data is 95%, corresponding to the level of the second compliance rating. If the registration information completeness data is greater than the second completeness threshold, the first compliance rating data is obtained. For example, the registration information completeness data is 99%, corresponding to the level of the first compliance rating. Among them, the first compliance rating is higher than the second rating, and the second rating is higher than the third rating.

[0089] Please refer to Figure 4 , Figure 4 The flowchart of obtaining the profitability index of an intelligent tax data analysis and management method in some embodiments of the present application is as follows. According to the embodiment of the present invention, the profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data, specifically:

[0090] S401, processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data through a preset profitability evaluation model to obtain a profitability index;

[0091] The calculation formula of the profitability evaluation model is:

[0092] ;

[0093] in, is the profitability index, For operating profit margin data, is the fixed asset-liability ratio data, is the capital turnover rate data, It is the preset characteristic coefficient (the characteristic coefficient is obtained by querying the preset tax analysis database platform).

[0094] Among them, in order to reflect and improve the operating profitability of the taxpayer, first obtain the production and operation status information and extract the operating profit margin data, fixed asset-liability ratio data and capital turnover rate data. The operating profit margin data reflects the proportion of the profit obtained by the enterprise through operating business in a certain period of time to its total business income, which can reflect the ability of the enterprise to obtain profits through operations while considering operating costs. The fixed asset-liability ratio data reflects the debt level and the investment status of fixed assets. The capital turnover rate data reflects the efficiency of the use of each unit of working capital, that is, the speed of capital turnover in the production and operation process. Then, according to the operating profit margin data, fixed asset-liability ratio data and capital turnover rate data, they are processed through the preset profitability evaluation model to obtain the profitability index. The profitability index reflects the operating status of the taxpayer from many aspects.

[0095] Please refer to Figure 5 , Figure 5 The flowchart of obtaining the tax behavior compliance index of an intelligent tax data analysis and management method in some embodiments of the present application is as follows. According to the embodiment of the present invention, the tax behavior compliance index is obtained according to the tax behavior audit information, specifically:

[0096] S501, extracting tax declaration accuracy data, tax payment timeliness data and tax payment behavior audit frequency data according to the tax payment behavior audit information;

[0097] S502: The tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data are processed through a preset tax behavior evaluation model to obtain a tax behavior compliance index.

[0098] Among them, in order to improve the tax compliance of taxpayers, tax declaration accuracy data, tax timeliness data and tax behavior audit frequency data are extracted based on tax behavior audit information. Tax declaration accuracy data reflects the accuracy of the tax amount declared and paid by the taxpayer and related information. Tax timeliness data reflects whether the taxpayer completes the tax declaration within the prescribed time and reflects the tax compliance of the taxpayer. Tax behavior audit frequency data reflects the supervision of the tax department on the tax behavior of the taxpayer and the degree of cooperation of the taxpayer. The tax declaration accuracy data, tax timeliness data and tax behavior audit frequency data are processed through the preset tax behavior evaluation model to obtain the tax behavior compliance index, which reflects the willingness, ability and behavior of the taxpayer to actively and positively comply with the provisions of the tax law;

[0099] The calculation formula of the tax behavior evaluation model is:

[0100] ;

[0101] in, is the tax compliance index, For tax return accuracy data, For timely tax data, The frequency of tax audits, It is the preset characteristic coefficient (the characteristic coefficient is obtained by querying the preset tax analysis database platform).

[0102] According to an embodiment of the present invention, the compliance rating data, profitability index and tax compliance index are processed to obtain the tax ability index, specifically:

[0103] The compliance rating data, profitability index and tax compliance index are processed through a preset tax capacity assessment model to obtain a tax capacity index.

[0104] Among them, in order to further improve and grasp the tax paying ability of the taxpayer, the tax paying ability index is obtained by processing the compliance rating data, profitability index and tax paying behavior compliance index through the preset tax paying ability evaluation model. Among them, the compliance rating data reflects the compliance level of the taxpayer, including the first rating data, the second rating data and the third rating data of the compliance. The profitability index reflects the operating conditions of the taxpayer from many aspects. The tax paying behavior compliance index reflects the willingness, ability and behavior of the taxpayer to actively and positively comply with the provisions of the tax law. The tax paying ability index comprehensively discloses the tax paying ability of the taxpayer based on the evaluation results of the three aspects.

[0105] The calculation formula of the tax ability evaluation model is:

[0106] ;

[0107] in, is the tax capacity index, For compliance rating data, is the profitability index, is the tax compliance index, It is the preset characteristic coefficient (the characteristic coefficient is obtained by querying the preset lighting network database platform).

[0108] According to an embodiment of the present invention, the tax paying ability index is compared with a preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably, specifically:

[0109] Comparing the taxpaying ability index with a preset taxpaying ability threshold to obtain a deviation rate of the ability index;

[0110] Determining whether the capability index deviation rate is greater than a preset capability index deviation rate threshold;

[0111] If the capability index deviation rate is greater than or equal to the preset capability index deviation rate threshold, the tax capacity is abnormal;

[0112] If the capability index deviation rate is less than the preset capability index deviation rate threshold, the tax paying capacity is normal.

[0113] Among them, in order to strictly control and improve the taxpaying ability of taxpayers, the taxpaying ability index is compared with the preset taxpaying ability threshold to obtain the ability index deviation rate, and judge whether the ability index deviation rate is greater than the preset ability index deviation rate threshold. If the ability index deviation rate is greater than or equal to the preset ability index deviation rate threshold, the taxpaying ability is abnormal; if the ability index deviation rate is less than the preset ability index deviation rate threshold, the taxpaying ability is normal.

[0114] According to an embodiment of the present invention, it also includes:

[0115] Obtain tax record information of tax payers within a preset time period;

[0116] Extracting tax arrears record data according to the tax record information;

[0117] Counting is performed according to the tax arrears record data to obtain tax arrears frequency data;

[0118] Comparing the tax arrears data with a preset threshold;

[0119] If the number of tax arrears is greater than or equal to the preset threshold, a penalty message will be sent;

[0120] If the number of tax arrears is less than the preset threshold, a collection reminder will be sent.

[0121] Among them, in order to conduct tax management scientifically, improve the tax awareness and initiative of taxpayers, obtain the tax record information of taxpayers within a preset time period, extract the tax arrears record data based on the tax record information, count the tax arrears record data, obtain the number of tax arrears data, and compare the tax arrears data with the preset number threshold. If the tax arrears data is greater than or equal to the preset number threshold, send penalty information. For example, the tax arrears data is 3, and the preset number threshold is 2. If the tax arrears data is less than the preset number threshold, send collection reminder information. For example, the tax arrears data is 1, and the preset number threshold is 2. By sending collection reminder information, taxpayers are reminded to complete the tax payment operation as soon as possible, which also provides a buffer for taxpayers, is more in line with the actual situation and more humane.

[0122] The present invention also discloses an intelligent tax data analysis and management system, including a memory and a processor, wherein the memory includes an intelligent tax data analysis and management method program, and when the intelligent tax data analysis and management method program is executed by the processor, the following steps are implemented:

[0123] Obtain tax system monitoring information within a preset time period, extract basic information of taxpayers, production and operation status information, and tax behavior audit information;

[0124] Extracting subject registration time data and registration information completeness data based on the basic information of the tax subject;

[0125] Extracting sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data based on the production and operation status information;

[0126] Based on the subject registration time data and sales data, determine whether the subject registration time data is greater than the sales data and mark it as a key audit target;

[0127] Obtain compliance rating data based on the registration information completeness data;

[0128] Processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data to obtain a profitability index;

[0129] According to the tax behavior audit information, a tax behavior compliance index is obtained;

[0130] Processing the compliance rating data, profitability index and tax compliance index through a preset tax capacity assessment model to obtain a tax capacity index;

[0131] The tax paying ability index is compared with the preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably.

[0132] Among them, this application obtains the tax system monitoring information within the preset time period, extracts the basic information of the tax subject, production and operation status information and tax behavior audit information, and then extracts the subject registration time data, registration information completeness data, sales data, operating profit rate data, fixed asset liability ratio data and capital turnover rate data respectively, which can determine whether the subject registration time data is greater than the sales data and mark it as a key audit target, and can also obtain compliance rating data, profitability index and tax behavior compliance index respectively, and process them through the preset tax ability assessment model to obtain the tax ability index to judge the tax subject's ability to pay taxes stably. This application evaluates the performance of a tax subject in tax ability from three aspects: the basic situation of the tax subject, the production and operation status and the previous tax behavior audit records. Through intelligent tax data analysis and management, it quickly identifies key audit targets, improves the efficiency of corporate tax management, reduces tax risks, provides real-time data analysis and reports, and optimizes the level of tax collection and management. It has significant advantages in terms of improving the sustainable development of enterprises and the stable growth of the economy.

[0133] According to an embodiment of the present invention, judging whether the subject registration time data is greater than the sales data and marking it as a key audit target based on the subject registration time data and sales data is specifically as follows:

[0134] Comparing the subject registration time data with a preset registration time threshold;

[0135] comparing the sales data with a preset sales threshold;

[0136] If the entity's registration time data is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer will be marked as a key audit target.

[0137] Among them, in order to quickly lock in the taxpayers who need to be audited, the registration time data of the taxpayer is extracted, which represents the number of years the enterprise has been registered. The registration time data of the entity is compared with the preset registration time threshold. For example, the registration time data of the entity is 200 days, which means that the enterprise has been registered for 200 days, and the preset registration time threshold is 365 days. The sales data is then compared with the preset sales threshold. For example, the sales data is 13.98 million, and the preset sales threshold is 10 million. If the registration time data of the entity is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer is marked as a key audit target.

[0138] According to an embodiment of the present invention, obtaining compliance rating data according to the registration information integrity data is specifically:

[0139] Comparing the registration information integrity data with a preset first integrity threshold and a preset second integrity threshold respectively;

[0140] The first integrity threshold is less than the second integrity threshold;

[0141] If the registration information completeness data is less than the first completeness threshold, the third compliance rating data is obtained;

[0142] If the registration information completeness data is greater than or equal to the first completeness threshold and less than or equal to the second completeness threshold, the second compliance rating data is obtained;

[0143] If the registration information completeness data is greater than the second completeness threshold, the first compliance rating data is obtained.

[0144] Among them, in order to improve and grasp the compliance of the tax subject, the registration information completeness data is first obtained. The complete registration information indicates that the enterprise has completed the necessary procedures such as tax registration in accordance with the requirements of relevant laws and regulations and has the basis for legal operation. The registration information completeness data is compared with the preset first completeness threshold and the second completeness threshold respectively. The first completeness threshold is less than the second completeness threshold. For example, the first completeness threshold is 90% and the second completeness threshold is 98%. If the registration information completeness data is less than the first completeness threshold, the third compliance rating data is obtained. For example, the registration information completeness data is 85%, corresponding to the level of the third compliance rating. If the registration information completeness data is greater than or equal to the first completeness threshold and less than or equal to the second completeness threshold, the second compliance rating data is obtained. For example, the registration information completeness data is 95%, corresponding to the level of the second compliance rating. If the registration information completeness data is greater than the second completeness threshold, the first compliance rating data is obtained. For example, the registration information completeness data is 99%, corresponding to the level of the first compliance rating. Among them, the first compliance rating is higher than the second rating, and the second rating is higher than the third rating.

[0145] According to an embodiment of the present invention, the profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data, specifically:

[0146] The profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data through a preset profitability evaluation model;

[0147] The calculation formula of the profitability evaluation model is:

[0148] ;

[0149] in, is the profitability index, For operating profit margin data, is the fixed asset-liability ratio data, is the capital turnover rate data, It is the preset characteristic coefficient (the characteristic coefficient is obtained by querying the preset tax analysis database platform).

[0150] Among them, in order to reflect and improve the operating profitability of the taxpayer, first obtain the production and operation status information and extract the operating profit margin data, fixed asset-liability ratio data and capital turnover rate data. The operating profit margin data reflects the proportion of the profit obtained by the enterprise through operating business in a certain period of time to its total business income, which can reflect the ability of the enterprise to obtain profits through operations while considering operating costs. The fixed asset-liability ratio data reflects the debt level and the investment status of fixed assets. The capital turnover rate data reflects the efficiency of the use of each unit of working capital, that is, the speed of capital turnover in the production and operation process. Then, according to the operating profit margin data, fixed asset-liability ratio data and capital turnover rate data, they are processed through the preset profitability evaluation model to obtain the profitability index. The profitability index reflects the operating status of the taxpayer from many aspects.

[0151] According to an embodiment of the present invention, the tax compliance index is obtained based on the tax behavior audit information, specifically:

[0152] Extracting tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data based on the tax behavior audit information;

[0153] The tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data are processed through a preset tax behavior evaluation model to obtain a tax behavior compliance index.

[0154] Among them, in order to improve the tax compliance of taxpayers, tax declaration accuracy data, tax timeliness data and tax behavior audit frequency data are extracted based on tax behavior audit information. Tax declaration accuracy data reflects the accuracy of the tax amount declared and paid by the taxpayer and related information. Tax timeliness data reflects whether the taxpayer completes the tax declaration within the prescribed time and reflects the tax compliance of the taxpayer. Tax behavior audit frequency data reflects the supervision of the tax department on the tax behavior of the taxpayer and the degree of cooperation of the taxpayer. The tax declaration accuracy data, tax timeliness data and tax behavior audit frequency data are processed through the preset tax behavior evaluation model to obtain the tax behavior compliance index, which reflects the willingness, ability and behavior of the taxpayer to actively and positively comply with the provisions of the tax law;

[0155] The calculation formula of the tax behavior evaluation model is:

[0156] ;

[0157] in, is the tax compliance index, For tax return accuracy data, For timely tax data, The frequency of tax audits, It is the preset characteristic coefficient (the characteristic coefficient is obtained by querying the preset tax analysis database platform).

[0158] According to an embodiment of the present invention, the compliance rating data, profitability index and tax compliance index are processed to obtain the tax ability index, specifically:

[0159] The compliance rating data, profitability index and tax compliance index are processed through a preset tax capacity assessment model to obtain a tax capacity index.

[0160] Among them, in order to further improve and grasp the tax paying ability of the taxpayer, the tax paying ability index is obtained by processing the compliance rating data, profitability index and tax paying behavior compliance index through the preset tax paying ability evaluation model. Among them, the compliance rating data reflects the compliance level of the taxpayer, including the first rating data, the second rating data and the third rating data of the compliance. The profitability index reflects the operating conditions of the taxpayer from many aspects. The tax paying behavior compliance index reflects the willingness, ability and behavior of the taxpayer to actively and positively comply with the provisions of the tax law. The tax paying ability index comprehensively discloses the tax paying ability of the taxpayer based on the evaluation results of the three aspects.

[0161] The calculation formula of the tax ability evaluation model is:

[0162] ;

[0163] in, is the tax capacity index, For compliance rating data, is the profitability index, is the tax compliance index, It is the preset characteristic coefficient (the characteristic coefficient is obtained by querying the preset lighting network database platform).

[0164] According to an embodiment of the present invention, the tax paying ability index is compared with a preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably, specifically:

[0165] Comparing the taxpaying ability index with a preset taxpaying ability threshold to obtain a deviation rate of the ability index;

[0166] Determining whether the capability index deviation rate is greater than a preset capability index deviation rate threshold;

[0167] If the capability index deviation rate is greater than or equal to the preset capability index deviation rate threshold, the tax capacity is abnormal;

[0168] If the capability index deviation rate is less than the preset capability index deviation rate threshold, the tax paying capacity is normal.

[0169] Among them, in order to strictly control and improve the taxpaying ability of taxpayers, the taxpaying ability index is compared with the preset taxpaying ability threshold to obtain the ability index deviation rate, and judge whether the ability index deviation rate is greater than the preset ability index deviation rate threshold. If the ability index deviation rate is greater than or equal to the preset ability index deviation rate threshold, the taxpaying ability is abnormal; if the ability index deviation rate is less than the preset ability index deviation rate threshold, the taxpaying ability is normal.

[0170] According to an embodiment of the present invention, it also includes:

[0171] Obtain tax record information of tax payers within a preset time period;

[0172] Extracting tax arrears record data according to the tax record information;

[0173] Counting is performed according to the tax arrears record data to obtain tax arrears frequency data;

[0174] Comparing the tax arrears data with a preset threshold;

[0175] If the number of tax arrears is greater than or equal to the preset threshold, a penalty message will be sent;

[0176] If the number of tax arrears is less than the preset threshold, a collection reminder will be sent.

[0177] Among them, in order to conduct tax management scientifically, improve the tax awareness and initiative of taxpayers, obtain the tax record information of taxpayers within a preset time period, extract the tax arrears record data based on the tax record information, count the tax arrears record data, obtain the number of tax arrears data, and compare the tax arrears data with the preset number threshold. If the tax arrears data is greater than or equal to the preset number threshold, send penalty information. For example, the tax arrears data is 3, and the preset number threshold is 2. If the tax arrears data is less than the preset number threshold, send collection reminder information. For example, the tax arrears data is 1, and the preset number threshold is 2. By sending collection reminder information, taxpayers are reminded to complete the tax payment operation as soon as possible, which also provides a buffer for taxpayers, is more in line with the actual situation and more humane.

[0178] The third aspect of the present invention also provides a readable storage medium, which includes an intelligent tax data analysis and management method program. When the intelligent tax data analysis and management method program is executed by a processor, the steps of an intelligent tax data analysis and management method as described in any one of the above items are implemented.

[0179] The present invention discloses an intelligent tax data analysis and management method, system and medium, which obtains the tax system monitoring information within a preset time period, extracts the basic information of the tax subject, the production and operation status information and the tax behavior audit information, and then respectively extracts the subject registration time data, the registration information completeness data, the sales data, the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data, and can judge whether the subject registration time data is greater than the sales data and mark it as a key audit target, and can also obtain compliance rating data, profitability index and tax behavior compliance index respectively, and process them through a preset tax ability evaluation model to obtain the tax ability index, and judge the ability of the tax subject to pay taxes stably. This application evaluates the performance of a tax subject in terms of tax ability from three aspects: the basic situation of the tax subject, the production and operation status and the previous tax behavior audit records. Through intelligent tax data analysis and management, it quickly identifies key audit targets, improves the efficiency of corporate tax management, reduces tax risks, provides real-time data analysis and reports, and optimizes the level of tax collection and management. It has significant advantages, which has a positive driving effect on the sustainable development of enterprises and the stable growth of the economy.

[0180] In the several embodiments provided in the present application, it should be understood that the disclosed devices and methods can be implemented in other ways. The device embodiments described above are only schematic. For example, the division of the units is only a logical function division. There may be other division methods in actual implementation, such as: multiple units or components can be combined, or can be integrated into another system, or some features can be ignored or not executed. In addition, the coupling, direct coupling, or communication connection between the components shown or discussed can be through some interfaces, and the indirect coupling or communication connection of the devices or units can be electrical, mechanical or other forms.

[0181] The units described above as separate components may or may not be physically separated, and the components displayed as units may or may not be physical units; they may be located in one place or distributed on multiple network units; some or all of the units may be selected according to actual needs to achieve the purpose of the present embodiment.

[0182] In addition, all functional units in the embodiments of the present invention may be integrated into one processing unit, or each unit may be separately used as a unit, or two or more units may be integrated into one unit; the above-mentioned integrated units may be implemented in the form of hardware or in the form of hardware plus software functional units.

[0183] A person of ordinary skill in the art can understand that: all or part of the steps of implementing the above-mentioned method embodiment can be completed by hardware related to program instructions, and the aforementioned program can be stored in a readable storage medium, which, when executed, executes the steps of the above-mentioned method embodiment; and the aforementioned storage medium includes: mobile storage devices, read-only memories, random access memories, magnetic disks or optical disks, and other media that can store program codes.

[0184] Alternatively, if the above-mentioned integrated unit of the present invention is implemented in the form of a software function module and sold or used as an independent product, it can also be stored in a readable storage medium. Based on this understanding, the technical solution of the embodiment of the present invention can be essentially or partly reflected in the form of a software product that contributes to the prior art. The software product is stored in a storage medium and includes several instructions for a computer device (which can be a personal computer, server, or network device, etc.) to execute all or part of the methods described in each embodiment of the present invention. The aforementioned storage medium includes: various media that can store program codes, such as mobile storage devices, ROM, RAM, magnetic disks or optical disks.

Claims

1. An intelligent tax data analysis and management method, characterized in that: The following steps are involved: Obtain tax system monitoring information within a preset time period, extract basic information of taxpayers, production and operation status information, and tax behavior audit information; Extracting subject registration time data and registration information completeness data based on the basic information of the tax subject; Extracting sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data based on the production and operation status information; Based on the subject registration time data and sales data, determine whether the subject registration time data is greater than the sales data and mark it as a key audit target; Obtain compliance rating data based on the registration information completeness data; Processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data to obtain a profitability index; According to the tax behavior audit information, a tax behavior compliance index is obtained; Processing the compliance rating data, profitability index and tax compliance index to obtain a tax capacity index; Compare the tax paying ability index with the preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably; The profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data, specifically: The profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data through a preset profitability evaluation model; The calculation formula of the profitability evaluation model is: in, is the profitability index, For operating profit margin data, is the fixed asset-liability ratio data, is the capital turnover rate data, is the preset characteristic coefficient; The tax compliance index is obtained based on the tax behavior audit information, specifically: Extracting tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data based on the tax behavior audit information; The tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data are processed through a preset tax behavior evaluation model to obtain a tax behavior compliance index; The processing is performed according to the compliance rating data, profitability index and tax compliance index to obtain the tax capacity index, which is specifically: The compliance rating data, profitability index and tax compliance index are processed through a preset tax capacity assessment model to obtain a tax capacity index.

2. The intelligent tax data analysis and management method according to claim 1, characterized in that: According to the subject registration time data and sales data, it is determined whether the subject registration time data is greater than the sales data and marked as a key audit target, specifically: Comparing the subject registration time data with a preset registration time threshold; comparing the sales data with a preset sales threshold; If the entity's registration time data is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer will be marked as a key audit target.

3. The intelligent tax data analysis and management method according to claim 2 is characterized in that: The compliance rating data is obtained according to the registration information completeness data, specifically: Comparing the registration information integrity data with a preset first integrity threshold and a preset second integrity threshold respectively; The first integrity threshold is less than the second integrity threshold; If the registration information completeness data is less than the first completeness threshold, the third compliance rating data is obtained; If the registration information completeness data is greater than or equal to the first completeness threshold and less than or equal to the second completeness threshold, the second compliance rating data is obtained; If the registration information completeness data is greater than the second completeness threshold, the first compliance rating data is obtained.

4. The intelligent tax data analysis and management method according to claim 1, characterized in that: The tax paying ability index is compared with the preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably, specifically: Comparing the taxpaying ability index with a preset taxpaying ability threshold to obtain a deviation rate of the ability index; Determining whether the capability index deviation rate is greater than a preset capability index deviation rate threshold; If the capability index deviation rate is greater than or equal to the preset capability index deviation rate threshold, the tax capacity is abnormal; If the capability index deviation rate is less than the preset capability index deviation rate threshold, the tax paying capacity is normal.

5. An intelligent tax data analysis and management system, characterized in that: The invention comprises a memory and a processor, wherein the memory comprises an intelligent tax data analysis and management method program, and when the intelligent tax data analysis and management method program is executed by the processor, the following steps are implemented: Obtain tax system monitoring information within a preset time period, extract basic information of taxpayers, production and operation status information, and tax behavior audit information; Extracting subject registration time data and registration information completeness data based on the basic information of the tax subject; Extracting sales data, operating profit rate data, fixed asset-liability ratio data and capital turnover rate data based on the production and operation status information; Based on the subject registration time data and sales data, determine whether the subject registration time data is greater than the sales data and mark it as a key audit target; Obtain compliance rating data based on the registration information completeness data; Processing the operating profit rate data, fixed asset-liability ratio data and capital turnover rate data to obtain a profitability index; According to the tax behavior audit information, a tax behavior compliance index is obtained; Processing the compliance rating data, profitability index and tax compliance index to obtain a tax capacity index; Compare the tax paying ability index with the preset tax paying ability threshold to determine whether the tax paying subject has the ability to pay taxes stably; The profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data, specifically: The profitability index is obtained by processing the operating profit rate data, the fixed asset-liability ratio data and the capital turnover rate data through a preset profitability evaluation model; The calculation formula of the profitability evaluation model is: in, is the profitability index, For operating profit margin data, is the fixed asset-liability ratio data, is the capital turnover rate data, is the preset characteristic coefficient; The tax compliance index is obtained based on the tax behavior audit information, specifically: Extracting tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data based on the tax behavior audit information; The tax declaration accuracy data, tax payment timeliness data and tax behavior audit frequency data are processed through a preset tax behavior evaluation model to obtain a tax behavior compliance index; The processing is performed according to the compliance rating data, profitability index and tax compliance index to obtain the tax capacity index, which is specifically: The compliance rating data, profitability index and tax compliance index are processed through a preset tax capacity assessment model to obtain a tax capacity index.

6. The intelligent tax data analysis and management system according to claim 5, characterized in that: According to the subject registration time data and sales data, it is determined whether the subject registration time data is greater than the sales data and marked as a key audit target, specifically: Comparing the subject registration time data with a preset registration time threshold; comparing the sales data with a preset sales threshold; If the entity's registration time data is less than or equal to the preset registration time threshold and the sales data is greater than or equal to the preset sales threshold, the taxpayer will be marked as a key audit target.

7. A computer-readable storage medium, characterized in that: The computer-readable storage medium includes an intelligent tax data analysis and management method, system and medium program. When the intelligent tax data analysis and management method, system and medium program are executed by the processor, the steps of an intelligent tax data analysis and management method as described in any one of claims 1 to 4 are implemented.

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