Calculation system of agricultural product deducted entry tax in dairy product production process

Abstract

The invention discloses an agricultural product deduction input tax calculation system in a dairy product production process, and the system comprises a data collection unit which extracts source data in each dairy product production process from a financial system, and loads the extracted data to a factory cost basic table; the data processing unit is used for reassembling, converting and loading the factory cost into a factory cost table in a preset format according to the obtained factory cost basic table; the allocation calculation of the non-direct material cost is completed, and based on the allocation calculation result of the non-direct material cost, the tax-containing cost amount of each dairy product is obtained through calculation; the agricultural product deduction tax amount calculation unit is used for calculating an agricultural product deduction tax amount on the basis of an agricultural product input tax deduction rule, agricultural product unit consumption annual record information recorded in a tax system, agricultural product cost subject information in the obtained factory cost table and the tax-containing cost amount of the corresponding dairy product; and selecting a cost method or an input-output method to calculate the agricultural product deducted tax amount. The intelligent and efficient calculation of the agricultural product deduction input tax is realized.

Description

Technical Field

[0001] The invention belongs to the technical field of agricultural product input tax deduction calculation, and in particular relates to a calculation system for agricultural product input tax deduction in a dairy product production process. Background Art

[0002] According to the notice on the method of determining and deducting input tax of agricultural product value-added tax, it is necessary to calculate the input tax deduction amount based on the spare agricultural products. The current method is to export the output, sales amount, consumption amount of various raw materials, water, electricity, gas, other fuels and power, total employee salary, depreciation, material consumption, repair and maintenance fees and other expenses of all finished products from the financial system, and then add the allocation coefficient of each finished product to the table, allocate the total fuel and power, allocate employee salary, and recalculate the tax-inclusive cost of each finished product. Then assemble another table format, according to the agricultural product deduction method, tonnage coefficient, approved unit consumption, tax deduction rate, and formula milk proportion reported, and then recalculate the current declared input tax amount based on the beginning agricultural product quantity, the beginning average purchase price, the current purchase quantity of agricultural products, the current purchase price, the current milk density, etc.

[0003] At present, this manual calculation method is cumbersome, and it is easy to cause calculation errors due to human error in inputting during calculation, and it takes a long time. Therefore, if a method is provided to quickly calculate the amount of agricultural product input tax that needs to be declared based on the information filed with the tax bureau and the current cost elements of the factory, it will become an important issue that technical personnel in the field urgently need to solve. Summary of the invention

[0004] The purpose of the present invention is to overcome the problems of the prior art and disclose a system for calculating the input tax deduction for agricultural products in the production process of dairy products. The system for calculating the input tax deduction for agricultural products in the production process of dairy products of the present invention realizes the intelligent and efficient calculation of the input tax deduction for agricultural products in the production process of dairy products.

[0005] The object of the present invention is achieved through the following technical solutions: A calculation system for agricultural product input tax deduction in the production process of dairy products, the calculation system for agricultural product input tax deduction in the production process of dairy products comprising: A data collection unit, wherein the data collection unit is configured to extract source data of each dairy product production process from the financial system, and then load the extracted data into a factory cost basis table; A data processing unit, wherein the data processing unit is configured to reassemble, transform and load the obtained factory cost basis table into a factory cost table in a preset format, complete the allocation calculation of the indirect material cost, and calculate and obtain the tax-inclusive cost amount of each dairy product based on the allocation calculation result of the indirect material cost; The agricultural product tax deduction calculation unit is configured to calculate the agricultural product tax deduction based on the agricultural product input tax deduction rules and the annual registration information of agricultural product unit consumption registered in the tax system, and based on the information of each agricultural product cost account in the obtained factory cost table and the tax-inclusive cost amount of the corresponding dairy products, select the cost method or the input-output method to calculate the agricultural product tax deduction.

[0006] The computing platform of the present invention realizes the intelligent and efficient calculation of the input tax deduction of agricultural products in the production process of dairy products, reduces the complexity of the input tax deduction of agricultural products, and thus saves manpower and material resources.

[0007] According to a preferred embodiment, the agricultural product tax deduction amount calculation unit selects the cost method or the input-output method to calculate the agricultural product tax deduction amount based on the production process type identification code on the corresponding dairy product name.

[0008] During the process of calculating the agricultural product tax deduction amount, the agricultural product tax deduction amount calculation unit of the present invention can complete the identification of the corresponding dairy product production process type by simply extracting the corresponding production process type identification code on the product name, and call the corresponding algorithm based on the identification result to complete the agricultural product tax deduction amount calculation, without having to retrieve and call the production process data information again based on calling the product name, thereby shortening the calculation process link, reducing the amount of data called in the calculation process, reducing the complexity of the calculation process, and improving the calculation efficiency.

[0009] According to a preferred embodiment, the data acquisition process performed by the data acquisition unit includes: Extract production information of production entry orders and entries from the financial system, calculate the entry quantity and tonnage quantity according to the finished product summary, and then convert it into production pieces or tons; Extract finished products from warehouse orders and journal entries in the financial system, summarize and calculate the consumption quantity and amount of raw materials, and convert them into a list of raw materials, consumption quantity and consumption amount in direct materials; Extract the information of assembly packaging materials from the financial system, summarize and calculate the consumption quantity and amount of packaging materials according to the packaging material code, and convert the list, consumption quantity and consumption amount of direct material packaging materials; Extract the cost account list and amount of the indirect material cost for assembly from the financial system. Indirect materials include salary, maintenance, depreciation, water, electricity, gas and other power. They are coded in the factory cost basis table according to the component elements and totaled as raw and auxiliary materials.

[0010] According to a preferred embodiment, the data acquisition process performed by the data acquisition unit further includes: Based on the product allocation markup set by the financial system, the allocation weight of the indirect material cost of each finished product is obtained and transferred to the factory cost basis table as the allocation standard; The weighted output of each finished product in the factory cost basis table is summed up to obtain the weighted total, which is then re-transferred into the factory cost basis table as the allocation standard.

[0011] According to a preferred embodiment, the data processing unit transfers the source data in the production process of each dairy product recorded in the obtained factory cost basis table to the same row according to the name of each dairy product as an identification item, thereby forming a factory cost table.

[0012] According to a preferred embodiment, the process of allocating and calculating the indirect material cost by the data processing unit includes: Extract the total cost of salary, water, electricity, gas and other power from the financial system data as the total value to be allocated; Obtain the product output of each dairy product from the factory cost basis table and calculate the allocation ratio according to the following formula: Allocation ratio = product output * corresponding weight value / sum of the product output and the corresponding weight value in the factory cost basis table, where the allocation ratio is the proportion of salary, water, electricity, gas and other power that need to be allocated; According to the allocation ratio and the total value to be allocated, complete the calculation of the indirect material cost account of the corresponding product and obtain the allocation calculation result of the indirect material cost account of the corresponding product; The tax-inclusive cost amount of the finished product is the direct material consumption amount of the corresponding product plus the amortization calculation result of the indirect material cost account of the corresponding product.

[0013] According to a preferred embodiment, the process of calculating the agricultural product tax deduction amount using the input-output method includes: Read the list of agricultural products that are registered in the tax filing and the corresponding approved unit consumption, tax deduction rate, and formula milk proportion configured in the financial system; Read the monthly average purchase price and the beginning quantity of agricultural products corresponding to each agricultural product in the factory cost table; The agricultural product tax deduction amount is calculated by the following formula: Agricultural product tax deduction amount = current sales quantity * approved unit consumption for tax filing * average purchase price * tax deduction rate / (1 + tax deduction rate); Among them, the current sales volume = (current sales volume * tonnage coefficient) / 1000 * (the density of milk in the current month * the proportion of milk registered for taxation + (1-the proportion of registered formula milk)); Average purchase price per unit = (average purchase price at the beginning of the period * quantity of agricultural products at the beginning of the period + current purchase price + current purchase quantity) / (quantity of agricultural products at the beginning of the period + current purchase quantity).

[0014] According to a preferred embodiment, the agricultural product tax deduction amount is calculated using the cost method as follows: agricultural product tax deduction amount = tax-inclusive cost amount * approved unit consumption tons for tax filing * tax deduction rate / (1 + tax deduction rate).

[0015] According to a preferred embodiment, the agricultural product tax deduction calculation unit is also configured to: write the calculated deduction amount of the agricultural product input tax back into the tax deduction column of the corresponding material in the direct material cost of the factory cost table, and the sum of all direct material tax deductions forms the tax-exclusive amount required by the finished product factory cost table.

[0016] The aforementioned main scheme of the present invention and its further options can be freely combined to form multiple schemes, all of which are schemes that can be adopted and claimed for protection by the present invention. After understanding the scheme of the present invention, those skilled in the art can understand that there are multiple combinations based on the prior art and common knowledge, all of which are technical schemes to be protected by the present invention, and they are not exhaustively listed here.

[0017] Beneficial effects of the present invention: The computing platform of the present invention realizes the intelligent and efficient calculation of the input tax deduction of agricultural products in the production process of dairy products, reduces the complexity of the input tax deduction of agricultural products, and thus saves manpower and material resources. In the process of calculating the agricultural product tax deduction, the agricultural product tax deduction calculation unit of the present invention can complete the identification of the corresponding dairy product production process type by simply extracting the corresponding production process type identification code on the product name, and complete the calculation of the agricultural product tax deduction based on the identification result, without retrieving and calling the production process data information based on the product name, thereby shortening the calculation process link, reducing the amount of data called in the calculation process, reducing the complexity of the calculation process, and improving the calculation efficiency. BRIEF DESCRIPTION OF THE DRAWINGS

[0018] Figure 1 It is a schematic diagram of a unit module of a calculation system for agricultural product input tax deduction in the dairy product production process of the present invention. DETAILED DESCRIPTION

[0019] The following describes the embodiments of the present invention by specific examples, and those skilled in the art can easily understand other advantages and effects of the present invention from the contents disclosed in this specification. The present invention can also be implemented or applied through other different specific embodiments, and the details in this specification can also be modified or changed in various ways based on different viewpoints and applications without departing from the spirit of the present invention. It should be noted that the following embodiments and features in the embodiments can be combined with each other without conflict.

[0020] It should be noted that similar reference numerals and letters denote similar items in the following drawings, and therefore, once an item is defined in one drawing, further definition and explanation thereof is not required in subsequent drawings.

[0021] refer to Figure 1 As shown in the figure, a calculation system for agricultural product input tax deduction in the dairy product production process is shown, and the calculation system for agricultural product input tax deduction in the dairy product production process includes: a data acquisition unit, a data processing unit and an agricultural product tax deduction amount calculation unit.

[0022] Preferably, the data collection unit is configured to extract source data in each dairy product production process from the financial system, and then load the extracted data into the factory cost basis table.

[0023] Furthermore, the data acquisition unit performs a data acquisition process including: Extract production information of production entry orders and entries from the financial system, calculate the entry quantity and tonnage quantity according to the finished product summary, and then convert it into production pieces or tons; Extract finished products from warehouse orders and journal entries in the financial system, summarize and calculate the consumption quantity and amount of raw materials, and convert them into a list of raw materials, consumption quantity and consumption amount in direct materials; Extract the information of assembly packaging materials from the financial system, summarize and calculate the consumption quantity and amount of packaging materials according to the packaging material code, and convert the list, consumption quantity and consumption amount of direct material packaging materials; Extract the cost account list and amount of the indirect material cost for assembly from the financial system. Indirect materials include salary, maintenance, depreciation, water, electricity, gas and other power. They are coded in the factory cost basis table according to the component elements and totaled as raw and auxiliary materials.

[0024] Furthermore, the data acquisition process performed by the data acquisition unit further includes: Based on the product allocation markings set by the financial system, the allocation weight of the indirect material cost of each finished product is obtained and transferred to the factory cost basis table as the allocation standard.

[0025] In addition, the weighted output of each finished product in the factory cost basis table is summed up to obtain the weighted total, which is then re-transferred into the factory cost basis table as the allocation standard.

[0026] For example, the factory produced 100 tons of each of the two categories of products A and B this month. During the production process, the consumption of indirect materials for products A and B is different, and the difference is reflected here by the allocation weight. Therefore, during the calculation process, the allocation standard for category A products is 100 tons * the corresponding weight value, and the allocation standard for category B products is 100 tons * the corresponding weight value. Then, the total after the weight allocation for the month = the allocation standard for category A products + the allocation standard for category B products.

[0027] Preferably, the data processing unit is configured to reassemble and convert the obtained factory cost basis table and load it into a factory cost table of a preset format, complete the allocation calculation of indirect material costs, and calculate the tax-inclusive cost amount of each dairy product based on the allocation calculation results of the indirect material costs.

[0028] Furthermore, the data processing unit transfers the source data in the production process of each dairy product recorded in the obtained factory cost basis table to the same row according to the name of each dairy product as an identification item, so as to form a factory cost table.

[0029] Exemplarily, the factory cost basis table is reassembled and loaded into a factory cost table of a specified format to complete the function of converting columns to rows, that is, multiple rows of records of a finished product are converted into one row of records, for example, from the original 2-row record table, as shown in Table 1.

[0030] Table 1

[0031] The conversion is shown in Table 2.

[0032] Table 2

[0033] By converting and integrating the factory cost basis table, it helps to standardize the table and visualize the product source data, reduces the complexity of data retrieval in the subsequent calculation of agricultural product tax deduction, and facilitates subsequent secondary sorting and verification.

[0034] Preferably, the data processing unit performs the allocation calculation process of the indirect material cost including: Extract the total cost of salary, water, electricity, gas and other power from the financial system data as the total value to be allocated; Obtain the product output of each dairy product from the factory cost basis table and calculate the allocation ratio according to the following formula: Allocation ratio = product output * corresponding weight value / sum of the product output and the corresponding weight value in the factory cost basis table, where the allocation ratio is the proportion of salary, water, electricity, gas and other power that need to be allocated; According to the allocation ratio and the total value to be allocated, the calculation of the indirect material cost account of the corresponding product is completed, and the allocation calculation result of the indirect material cost account of the corresponding product is obtained.

[0035] The tax-inclusive cost amount of the finished product is the direct material consumption amount of the corresponding product plus the amortization calculation result of the indirect material cost account of the corresponding product.

[0036] Preferably, the agricultural product tax deduction calculation unit is configured to calculate the agricultural product tax deduction based on the agricultural product input tax deduction rules and the annual registration information of agricultural product unit consumption registered in the tax system, and based on the obtained agricultural product cost account information in the factory cost table and the tax-inclusive cost amount of the corresponding dairy products, select the cost method or the input-output method to calculate the agricultural product tax deduction.

[0037] Furthermore, the agricultural product tax deduction amount calculation unit selects the cost method or the input-output method to calculate the agricultural product tax deduction amount based on the production process type identification code on the corresponding dairy product name.

[0038] During the process of calculating the agricultural product tax deduction amount, the agricultural product tax deduction amount calculation unit of the present invention can complete the identification of the corresponding dairy product production process type by simply extracting the corresponding production process type identification code on the product name, and call the corresponding algorithm based on the identification result to complete the agricultural product tax deduction amount calculation, without having to retrieve and call the production process data information again based on calling the product name, thereby shortening the calculation process link, reducing the amount of data called in the calculation process, reducing the complexity of the calculation process, and improving the calculation efficiency.

[0039] Preferably, the process of calculating the agricultural product tax deduction amount using the input-output method includes: Read the list of agricultural products that are registered in the tax filing and the corresponding approved unit consumption, tax deduction rate, and formula milk proportion configured in the financial system; Read the monthly average purchase price and the beginning quantity of agricultural products corresponding to each agricultural product in the factory cost table; The agricultural product tax deduction amount is calculated by the following formula: Agricultural product tax deduction amount = current sales quantity * approved unit consumption for tax filing * average purchase price * tax deduction rate / (1 + tax deduction rate); Among them, the current sales volume = (current sales volume * tonnage coefficient) / 1000 * (the density of milk in the current month * the proportion of milk registered for taxation + (1-the proportion of registered formula milk)); Average purchase price per unit = (average purchase price at the beginning of the period * quantity of agricultural products at the beginning of the period + current purchase price + current purchase quantity) / (quantity of agricultural products at the beginning of the period + current purchase quantity).

[0040] Preferably, the cost method is used to calculate the agricultural product tax deduction amount as follows: agricultural product tax deduction amount = tax-inclusive cost amount * approved unit consumption tons for tax filing * tax deduction rate / (1 + tax deduction rate).

[0041] Preferably, the agricultural product tax deduction calculation unit is also configured to: write the calculated deduction amount of the agricultural product input tax back into the tax deduction column of the corresponding material in the direct material cost of the factory cost table, and the sum of all direct material tax deductions forms the tax-exclusive amount required by the finished product factory cost table.

[0042] The above description is only a preferred embodiment of the present invention and is not intended to limit the present invention. Any modifications, equivalent substitutions and improvements made within the spirit and principles of the present invention should be included in the protection scope of the present invention.

Claims

1. A calculation system for agricultural product input tax deduction in the dairy product production process, characterized in that: The computing system comprises: A data collection unit, wherein the data collection unit is configured to extract source data of each dairy product production process from the financial system, and then load the extracted data into a factory cost basis table; A data processing unit, wherein the data processing unit is configured to reassemble, transform and load the obtained factory cost basis table into a factory cost table in a preset format; and complete the allocation calculation of the indirect material cost, and calculate and obtain the tax-inclusive cost amount of each dairy product based on the allocation calculation result of the indirect material cost; The agricultural product tax deduction calculation unit is configured to calculate the agricultural product tax deduction based on the agricultural product input tax deduction rules and the annual registration information of agricultural product unit consumption registered in the tax system, and based on the information of each agricultural product cost account in the obtained factory cost table and the tax-inclusive cost amount of the corresponding dairy products, select the cost method or the input-output method to calculate the agricultural product tax deduction.

2. The computing system of claim 1, wherein: The agricultural product tax deduction amount calculation unit selects the cost method or the input-output method to calculate the agricultural product tax deduction amount based on the production process type identification code on the corresponding dairy product name.

3. The computing system of claim 1, wherein: The data acquisition process performed by the data acquisition unit includes: Extract production information of production entry orders and entries from the financial system, calculate the entry quantity and tonnage quantity according to the finished product summary, and then convert it into production pieces or tons; Extract finished products from warehouse orders and journal entries in the financial system, summarize and calculate the consumption quantity and amount of raw materials, and convert them into a list of raw materials, consumption quantity and consumption amount in direct materials; Extract the information of assembly packaging materials from the financial system, summarize and calculate the consumption quantity and amount of packaging materials according to the packaging material code, and convert the list, consumption quantity and consumption amount of direct material packaging materials; Extract the cost account list and amount of the indirect material cost for assembly from the financial system. Indirect materials include salary, maintenance, depreciation, water, electricity, gas and other power. They are coded in the factory cost basis table according to the component elements and totaled as raw and auxiliary materials.

4. The computing system of claim 3, wherein: The data acquisition process performed by the data acquisition unit also includes: Based on the product allocation markup set by the financial system, the allocation weight of the indirect material cost of each finished product is obtained and transferred to the factory cost basis table as the allocation standard; The weighted output of each finished product in the factory cost basis table is summed up to obtain the weighted total, which is then re-transferred into the factory cost basis table as the allocation standard.

5. The computing system of claim 1, wherein: The data processing unit transfers the source data in the production process of each dairy product recorded in the obtained factory cost basis table to the same row according to the name of each dairy product as an identification item, so as to form a factory cost table.

6. The computing system of claim 4, wherein: The data processing unit performs the calculation process of indirect material cost allocation including: Extract the total cost of salary, water, electricity, gas and other power from the financial system data as the total value to be allocated; Obtain the product output of each dairy product from the factory cost basis table and calculate the allocation ratio according to the following formula: Allocation ratio = product output * corresponding weight value / sum of the product output and the corresponding weight value in the factory cost basis table, where the allocation ratio is the proportion of salary, water, electricity, gas and other power that need to be allocated; According to the allocation ratio and the total value to be allocated, complete the calculation of the indirect material cost account of the corresponding product and obtain the allocation calculation result of the indirect material cost account of the corresponding product; The tax-inclusive cost amount of the finished product is the direct material consumption amount of the corresponding product plus the amortization calculation result of the indirect material cost account of the corresponding product.

7. The computing system of claim 1, wherein: The process of calculating agricultural product tax deduction using the input-output method includes: Read the list of agricultural products that are registered in the tax filing and the corresponding approved unit consumption, tax deduction rate, and formula milk proportion configured in the financial system; Read the monthly average purchase price and the beginning quantity of agricultural products corresponding to each agricultural product in the factory cost table; The agricultural product tax deduction amount is calculated by the following formula: Agricultural product tax deduction amount = current sales quantity * approved unit consumption for tax filing * average purchase price * tax deduction rate / (1 + tax deduction rate); Among them, the current sales volume = (current sales volume * tonnage coefficient) / 1000 * (the density of milk in the current month * the proportion of milk registered for taxation + (1-the proportion of registered formula milk)); Average purchase price per unit = (average purchase price at the beginning of the period * quantity of agricultural products at the beginning of the period + current purchase price + current purchase quantity) / (quantity of agricultural products at the beginning of the period + current purchase quantity).

8. The computing system of claim 1, wherein: The agricultural product tax deduction amount calculated by the cost method is: Agricultural product tax deduction amount = tax-inclusive cost amount * approved unit consumption tons for tax filing * tax deduction rate / (1 + tax deduction rate).

9. The computing system of claim 1, wherein: The agricultural product tax deduction calculation unit is also configured to: write the calculated deduction amount of the agricultural product input tax back into the tax deduction column of the corresponding material in the direct material cost of the factory cost table, and the sum of all direct material tax deductions forms the tax-exclusive amount required by the finished product factory cost table.

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