Income tax invoice deduction articulation method and device, equipment and storage medium

Abstract

The invention provides an income tax invoice deduction articulation method and device, equipment and a storage medium, and the method comprises the steps: obtaining a compliance verification result of a to-be-processed invoice, the compliance verification result comprises a verification result, a rigid verification result, a flexible verification result and a consistency verification result between the invoice information of the to-be-processed invoice and the corresponding business information; when the compliance verification result indicates that the to-be-processed invoice passes the compliance verification, generating a financial voucher corresponding to the to-be-processed invoice based on the invoice information and the business information; and performing tax bureau check on the to-be-processed invoice corresponding to the financial voucher. By implementing the method disclosed by the invention, the automation degree of income tax invoice deduction articulation can be greatly improved, so that the risk of non-compliant deduction of the income tax amount of an enterprise is effectively reduced, and the labor cost is greatly reduced.

Description

Technical Field

[0001] The present disclosure relates to the field of software development technology, and in particular to a method, device, equipment and storage medium for input tax invoice deduction and cross-checking. Background Art

[0002] There are some legal risks in the deduction of input tax of value-added tax: 1. The deduction risk caused by the inconsistency between input tax invoice and business substance. 2. The legal risk of using false or forged invoices. 3. The risk of using input tax invoices that exceed the deduction scope. However, some taxpayers fail to accurately define the deduction scope of input tax of value-added tax, thinking that it is beneficial for enterprises to deduct as much input tax as possible, resulting in over-deduction of input tax, which results in being investigated and punished by the tax authorities, causing unnecessary losses to the enterprises.

[0003] In the related art, when performing input tax invoice deduction and reconciliation, the reliability of the deduction and reconciliation process cannot be guaranteed. Summary of the invention

[0004] The present disclosure aims to solve one of the technical problems in the related art at least to some extent.

[0005] To this end, the purpose of the present disclosure is to propose a method, device, computer equipment and storage medium for input tax invoice deduction and reconciliation, which can greatly improve the degree of automation of input tax invoice deduction and reconciliation, thereby effectively reducing the risk of non-compliant deduction of input tax by enterprises and significantly reducing labor costs.

[0006] To achieve the above-mentioned purpose, the input tax invoice deduction and cross-checking method proposed in the first aspect of the present disclosure includes:

[0007] Obtaining compliance verification results of the invoice to be processed, wherein the compliance verification results include: authenticity verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoice to be processed and the corresponding business information;

[0008] When the compliance verification result indicates that the invoice to be processed has passed the compliance verification, generating a financial voucher corresponding to the invoice to be processed based on the invoice information and the business information;

[0009] The tax bureau checks the pending invoices corresponding to the financial vouchers.

[0010] To achieve the above-mentioned purpose, the input tax invoice deduction and cross-checking device proposed in the second aspect of the present disclosure includes:

[0011] An acquisition module, used to acquire compliance verification results of the invoice to be processed, wherein the compliance verification results include: authenticity verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoice to be processed and the corresponding business information;

[0012] A generating module, configured to generate a financial voucher corresponding to the invoice to be processed based on the invoice information and the business information when the compliance verification result indicates that the invoice to be processed has passed the compliance verification;

[0013] A processing module is used to check the pending invoices corresponding to the financial vouchers for taxation.

[0014] The computer device proposed in the third aspect of the present disclosure includes: a memory, a processor, and a computer program stored in the memory and executable on the processor. When the processor executes the program, the input tax invoice deduction and reconciliation method proposed in the first aspect of the present disclosure is implemented.

[0015] The fourth aspect embodiment of the present disclosure proposes a non-temporary computer-readable storage medium, on which a computer program is stored. When the program is executed by a processor, it implements the input tax invoice deduction and reconciliation method proposed in the first aspect embodiment of the present disclosure.

[0016] The fifth aspect of the present disclosure provides a computer program product. When the instructions in the computer program product are executed by a processor, the input tax invoice deduction and reconciliation method proposed in the first aspect of the present disclosure is executed.

[0017] The input tax invoice deduction and cross-checking method, device, computer equipment and storage medium provided by the present disclosure obtain the compliance verification results of the invoice to be processed, wherein the compliance verification results include: the authenticity verification results, the rigid verification results, the flexible verification results and the consistency verification results between the invoice information of the invoice to be processed and the corresponding business information; when the compliance verification results indicate that the invoice to be processed has passed the compliance verification, the financial voucher corresponding to the invoice to be processed is generated based on the invoice information and the business information; the invoice to be processed corresponding to the financial voucher is checked by the tax bureau. As a result, the automation level of the input tax invoice deduction and cross-checking can be greatly improved, thereby effectively reducing the risk of non-compliant deduction of input tax amount of the enterprise and significantly reducing labor costs.

[0018] Additional aspects and advantages of the present disclosure will be given in part in the following description and in part will be obvious from the following description or learned through practice of the present disclosure. BRIEF DESCRIPTION OF THE DRAWINGS

[0019] The above and / or additional aspects and advantages of the present disclosure will become apparent and easily understood from the following description of the embodiments in conjunction with the accompanying drawings, in which:

[0020] Figure 1 It is a flowchart of the input tax invoice deduction and cross-checking method proposed in one embodiment of the present disclosure;

[0021] Figure 2 It is a flowchart of an input tax invoice deduction and cross-checking method proposed in another embodiment of the present disclosure;

[0022] Figure 3 It is a schematic diagram of the automatic cross-checking process of input tax deduction proposed in this disclosure;

[0023] Figure 4 It is a structural schematic diagram of an input tax invoice deduction and cross-checking device proposed in an embodiment of the present disclosure;

[0024] Figure 5 A block diagram of an exemplary computer device suitable for implementing embodiments of the present disclosure is shown. DETAILED DESCRIPTION

[0025] Embodiments of the present disclosure are described in detail below, examples of which are shown in the accompanying drawings, wherein the same or similar reference numerals throughout represent the same or similar elements or elements having the same or similar functions. The embodiments described below with reference to the accompanying drawings are exemplary and are only used to explain the present disclosure, and are not to be construed as limitations of the present disclosure. On the contrary, the embodiments of the present disclosure include all changes, modifications, and equivalents that fall within the spirit and connotation of the appended claims.

[0026] Figure 1 It is a flowchart of the input tax invoice deduction and reconciliation method proposed in one embodiment of the present disclosure.

[0027] Among them, it should be noted that the executor of the input tax invoice deduction and reconciliation method of this embodiment is the input tax invoice deduction and reconciliation device, which can be implemented by software and / or hardware. The device can be configured in a computer device, and the computer device can include but is not limited to a terminal, a server, etc. For example, the terminal can be a mobile phone, a handheld computer, etc.

[0028] like Figure 1 As shown in the figure, the input tax invoice deduction and reconciliation method includes:

[0029] S101: Obtain compliance verification results of the invoice to be processed, wherein the compliance verification results include: authenticity verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoice to be processed and the corresponding business information.

[0030] The invoice to be processed may refer to the invoice to be processed for deduction and reconciliation. The type and quantity of the invoice are not limited in the embodiment of the present disclosure.

[0031] The compliance verification result refers to the result generated after the compliance verification of the invoice to be processed, which can be used to indicate whether the invoice to be processed is compliant.

[0032] In the disclosed embodiment, when obtaining the compliance verification result of the invoice to be processed, the corresponding compliance verification module can be configured based on the scenario requirements, and the compliance verification of the invoice to be processed can be performed based on the compliance verification module to obtain the corresponding compliance verification result.

[0033] The verification result can be used to indicate the authenticity of the invoice and the correctness of the invoice information.

[0034] Optionally, in some embodiments, when obtaining the verification result, the following steps may be performed: character recognition is performed on the invoice to be processed to obtain invoice attribute information; the invoice identifier is determined from the invoice attribute information; based on the invoice identifier, reference attribute information corresponding to the invoice to be processed is obtained; the invoice attribute information and the reference attribute information are compared to obtain the verification result. In this way, the accuracy of the indication of the obtained verification result can be guaranteed.

[0035] The invoice attribute information refers to the information used to indicate the relevant attributes of the invoice to be processed, which is determined after character recognition of the invoice to be processed. For example, it may include: invoice number, purchaser name, seller name and invoicing time, etc., and there is no restriction on this.

[0036] The invoice identifier may be used to identify the invoice to be processed, for example, may refer to the invoice number.

[0037] The reference attribute information may refer to the attribute information corresponding to the invoice identifier recorded in the tax bureau.

[0038] In the disclosed embodiment, when the invoice attribute information and the reference attribute information are compared to obtain the verification result, it can be determined whether the invoice attribute information and the reference attribute information are consistent, and the verification result is generated based on whether the information is consistent.

[0039] Among them, the rigid verification result can be used to indicate whether the invoice to be processed meets the rigid verification requirements.

[0040] Optionally, in some embodiments, when obtaining the rigid verification result, the following steps may be performed: determining the invoice status, the purchaser tax number, and the purchaser name of the invoice to be processed; and determining the rigid verification result according to the invoice status, the purchaser tax number, and the purchaser name. In this way, the non-compliance risk caused by the invoice to be processed not meeting the rigid verification requirements can be effectively avoided.

[0041] Among them, the invoice status can be used to indicate the relevant status of the invoice in the business process, such as normal status, red-check status, invalid status, etc.

[0042] The buyer's tax number refers to the buyer's tax number in the business scenario corresponding to the invoice, and the buyer's name refers to the buyer's name.

[0043] In the embodiment of the present disclosure, when determining the rigid verification result based on the invoice status, the purchaser's tax number and the purchaser's name, it can be determined whether the invoice status, the purchaser's tax number and the purchaser's name meet the preset conditions, and then determine the rigid verification result.

[0044] Optionally, in some embodiments, when obtaining the flexible verification result, the following steps may be performed: determining the sales tax number of the invoice to be processed; determining the sensitive word recognition result of the invoice to be processed; and determining the flexible verification result according to the sales tax number and the sensitive word recognition result. In this way, the flexible verification of the invoice to be processed can be realized to ensure the practicality of the obtained flexible verification result.

[0045] The seller's tax number refers to the tax number of the seller in the business scenario corresponding to the invoice.

[0046] Among them, the sensitive word recognition result can be used to indicate whether there are sensitive words corresponding to the business scenario in the invoice.

[0047] The consistency check result can be used to indicate whether the invoice information is consistent with the corresponding business information, for example, whether the business field is consistent with the expenditure type, whether the amount is consistent, etc.

[0048] S102: When the compliance check result indicates that the invoice to be processed has passed the compliance check, a financial voucher corresponding to the invoice to be processed is generated based on the invoice information and the business information.

[0049] Among them, financial vouchers can be used for subsequent accounting records, report generation and auditing in business scenarios.

[0050] That is to say, in the embodiment of the present disclosure, when the compliance verification result indicates that the pending invoice has passed the compliance verification, a financial voucher corresponding to the pending invoice can be generated based on the invoice information and business information, thereby improving the efficiency and accuracy of financial processing and ensuring that the company's financial data is authentic and reliable.

[0051] Optionally, in some embodiments, when the compliance check result indicates that the pending invoice has passed the compliance check, the pending invoice is archived, thereby enabling timely archiving of compliant invoices and ensuring the traceability of business processes.

[0052] In the disclosed embodiment, when the invoices to be processed are archived, the paper invoices may be physically archived, or the electronic invoices may be automatically archived, and there is no limitation on this.

[0053] S103: Check the tax bureau for the pending invoices corresponding to the financial vouchers.

[0054] That is, in the embodiment of the present disclosure, after generating a financial voucher corresponding to the pending invoice based on the invoice information and the business information, the pending invoice corresponding to the financial voucher can be checked by the tax bureau, thereby realizing tax deduction and cross-checking.

[0055] In this embodiment, by obtaining the compliance verification results of the invoices to be processed, the compliance verification results include: verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoices to be processed and the corresponding business information; when the compliance verification results indicate that the invoices to be processed have passed the compliance verification, the financial vouchers corresponding to the invoices to be processed are generated based on the invoice information and business information; the invoices to be processed corresponding to the financial vouchers are checked by the tax bureau. In this way, the automation of the input tax invoice deduction and cross-checking can be greatly improved, thereby effectively reducing the risk of non-compliant deduction of input tax amounts by enterprises and significantly reducing labor costs.

[0056] Figure 2 It is a flowchart of an input tax invoice deduction and reconciliation method proposed in another embodiment of the present disclosure.

[0057] like Figure 2 As shown in the figure, the input tax invoice deduction and reconciliation method includes:

[0058] S201: Obtain compliance verification results of the invoice to be processed, wherein the compliance verification results include: authenticity verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoice to be processed and the corresponding business information.

[0059] The description of S201 can be specifically referred to the above embodiment, which will not be repeated here.

[0060] S202: When the compliance check result indicates that the invoice to be processed has passed the compliance check, a consistency check is performed on the invoice information and the business information based on preset financial rules, and a financial association relationship is generated after the check passes.

[0061] The preset financial rules refer to the pre-set financial rules for checking the invoices to be processed.

[0062] Among them, the financial association relationship can be used to indicate the association relationship between the invoice to be processed and the business information in the financial dimension.

[0063] S203: Authenticate the financial relationship and generate a financial voucher after the authentication is passed.

[0064] That is, in the embodiment of the present disclosure, when the compliance check result indicates that the invoice to be processed has passed the compliance check, the consistency check can be performed on the invoice information and the business information based on the preset financial rules, and a financial association relationship can be generated after the check passes, and the financial association relationship can be authenticated, and a financial voucher can be generated after the authentication passes. In this way, the reliability of the financial voucher generation process can be guaranteed.

[0065] S204: Perform anti-duplicate verification and secondary verification on the invoices to be processed, and select the tax bureau for the invoices that pass.

[0066] Among them, anti-duplicate verification refers to the verification process to prevent pending invoices from being used repeatedly.

[0067] Among them, the second verification and inspection refers to the process of verifying and inspecting the invoice to be processed again.

[0068] That is to say, in the disclosed embodiment, after the financial association is authenticated and the financial voucher is generated after the authentication is passed, the invoices to be processed can be checked for duplicate prevention and secondary authenticity, and the invoices to be processed that pass can be checked by the tax bureau. Thus, the invoices to be processed can be checked again before the tax bureau checks them, so as to effectively improve the robustness of the input tax invoice deduction and cross-checking process.

[0069] In this embodiment, the consistency check of invoice information and business information is performed based on preset financial rules, and a financial association relationship is generated after the check is passed. The financial association relationship is authenticated, and a financial voucher is generated after the authentication is passed. In this way, the reliability of the financial voucher generation process can be guaranteed. The invoices to be processed are checked for duplicate prevention and secondary authenticity, and the invoices to be processed that pass are checked by the tax bureau. In this way, the invoices to be processed can be checked again before the tax bureau checks them, so as to effectively improve the robustness of the input tax invoice deduction and cross-checking process.

[0070] Based on the above embodiments, this application proposal proposes a fully automatic input tax invoice deduction and reconciliation method, which can be implemented based on the input tax invoice deduction and reconciliation system, the system including: an automatic invoice reconciliation module, an automatic accounting reconciliation module and an automatic tax deduction reconciliation module. This method automatically completes the compliance verification of input invoices, input invoice archiving, input tax accounting, input invoice tax bureau selection and other operations through the automatic invoice reconciliation module, the automatic accounting reconciliation module and the automatic tax deduction reconciliation module, effectively reducing the risk of non-compliant deduction of input tax for enterprises and significantly reducing labor costs.

[0071] Under this solution, operators in different insurance business areas (underwriting, claims, commissions, reinsurance, expense reimbursement) only need to enter invoices into the relevant system, and financial personnel will perform authentication and confirmation. The system can complete the compliance verification of input invoices, input invoice archiving, input tax accounting, and input invoice tax bureau checking operations through the automatic invoice reconciliation module, the account automatic reconciliation module, and the tax deduction automatic reconciliation module. At the same time, in addition to automatic system processing, the solution still supports manual confirmation operations at each stage to doubly ensure that the input tax deduction is compliant and legal. Specific process of this method Figure 3 As shown, Figure 3 This is a schematic diagram of the automatic cross-checking process for input tax deduction proposed in this disclosure, in which:

[0072] 1. Invoice automatic reconciliation module

[0073] The invoice automatic reconciliation module includes:

[0074] 1. Fully automatic verification and inspection of invoices;

[0075] The invoice verification function mainly verifies the authenticity and correctness of the invoice. It automatically checks the invoice information confirmed by the State Administration of Taxation.

[0076] 2. Invoice rigid verification and control function;

[0077] The rigid verification control function of invoices includes a series of rigid controls. If the verification fails, the invoice cannot be used. The status of the verified invoice must be normal, and cannot be red-checked, invalidated, etc. The buyer's tax number of the verified invoice must be our company's tax number; the buyer's name on the verified invoice must be correct; the verified invoice must be a special invoice and a special invoice type that can deduct input tax.

[0078] 3. Flexible invoice verification and control function;

[0079] The flexible invoice verification control function can be set up for verification, mainly including verifying whether the sales tax number is in the blacklist and verifying that the invoice information cannot contain the configured sensitive words. Flexible verification is mainly used to prompt the operator to reconfirm whether the input invoice can be deducted.

[0080] 4. Function of associating invoice information with business information and verifying its consistency;

[0081] In terms of the association and consistency check between invoice information and business information, this method performs invoice entry, association and verification with business information in different fields of insurance business. It is mainly divided into five business fields: underwriting field, claims field, commission field, reinsurance field, and expense reimbursement field. In each field, the relevant invoices are associated according to the actual business type expenditure, and the amount consistency check is performed.

[0082] 5. Verify that the automatic archiving function has been passed.

[0083] After the invoice passes the above system automatic verification, the invoice type will be determined. If it is an electronic invoice, the system will automatically archive it. If it is a paper invoice, the operator will be reminded to hand it over to the Finance Department for physical archiving.

[0084] 2. Accounting Automatic Cross-check Module

[0085] The automatic account reconciliation module mainly completes the automatic generation of consistency matching vouchers for classified input tax and invoices. It processes the business information and invoice information associated with the automatic invoice reconciliation module, and further performs consistency verification according to financial rules. After verification, a financial association relationship is generated and certified by the financial staff. After certification, the system automatically generates financial vouchers.

[0086] 3. Tax deduction automatic cross-checking module

[0087] After the voucher is generated, the input tax invoice corresponding to the voucher can be sent to the tax bureau for selection. For the invoices with successfully generated vouchers, the system will automatically perform input tax duplication prevention and re-verification before sending them to the tax bureau for selection. For the invoices that have passed the processing and can be used for input tax deduction, the system will first automatically check and mark them. The financial staff will regularly confirm the data that has been automatically checked by the system. After the confirmation, the system will send the confirmed data to the State Administration of Taxation for selection by the tax bureau. After the tax bureau has checked, the invoice can be used for input tax deduction in the subsequent tax declaration.

[0088] Figure 4 It is a structural schematic diagram of an input tax invoice deduction and reconciliation device proposed in an embodiment of the present disclosure.

[0089] like Figure 4 As shown, the input tax invoice deduction and cross-checking device 40 includes:

[0090] The acquisition module 401 is used to obtain the compliance verification result of the invoice to be processed, wherein the compliance verification result includes: the authenticity verification result, the rigid verification result, the flexible verification result, and the consistency verification result between the invoice information of the invoice to be processed and the corresponding business information;

[0091] A generating module 402, configured to generate a financial voucher corresponding to the invoice to be processed based on the invoice information and the business information when the compliance verification result indicates that the invoice to be processed has passed the compliance verification;

[0092] The processing module 403 is used to check the invoices to be processed corresponding to the financial vouchers for the tax bureau.

[0093] It should be noted that the aforementioned explanation of the input tax invoice deduction and reconciliation method is also applicable to the input tax invoice deduction and reconciliation device of this embodiment, and will not be repeated here.

[0094] In this embodiment, by obtaining the compliance verification results of the invoices to be processed, the compliance verification results include: verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoices to be processed and the corresponding business information; when the compliance verification results indicate that the invoices to be processed have passed the compliance verification, the financial vouchers corresponding to the invoices to be processed are generated based on the invoice information and business information; the invoices to be processed corresponding to the financial vouchers are checked by the tax bureau. In this way, the automation of the input tax invoice deduction and cross-checking can be greatly improved, thereby effectively reducing the risk of non-compliant deduction of input tax amounts by enterprises and significantly reducing labor costs.

[0095] Figure 5 A block diagram of an exemplary computer device suitable for implementing embodiments of the present disclosure is shown. Figure 5 The computer device 12 shown is only an example and should not bring any limitation to the functions and scope of use of the embodiments of the present disclosure.

[0096] like Figure 5 As shown, the computer device 12 is in the form of a general-purpose computing device. The components of the computer device 12 may include, but are not limited to: one or more processors or processing units 16, a system memory 28, and a bus 18 that connects various system components (including the system memory 28 and the processing unit 16).

[0097] The bus 18 represents one or more of several types of bus structures, including a memory bus or memory controller, a peripheral bus, a graphics acceleration port, a processor or a local bus using any of a variety of bus structures. For example, these architectures include but are not limited to Industry Standard Architecture (ISA) bus, Micro Channel Architecture (MAC) bus, Enhanced ISA bus, Video Electronics Standards Association (VESA) local bus and Peripheral Component Interconnection (PCI) bus.

[0098] The computer device 12 typically includes a variety of computer system readable media. These media can be any available media that can be accessed by the computer device 12, including volatile and non-volatile media, removable and non-removable media.

[0099] The memory 28 may include computer system readable media in the form of volatile memory, such as random access memory (RAM) 30 and / or cache memory 32. The computer device 12 may further include other removable / non-removable, volatile / non-volatile computer system storage media. By way of example only, the storage system 34 may be used to read and write non-removable, non-volatile magnetic media ( Figure 5 Not shown, often called a "hard drive").

[0100] although Figure 5 Not shown, a disk drive for reading and writing a removable non-volatile disk (e.g., a "floppy disk"), and an optical disk drive for reading and writing a removable non-volatile optical disk (e.g., a compact disc read only memory (Compact Disc Read Only Memory; hereinafter referred to as: CD-ROM), a digital versatile disc read only memory (Digital Video Disc Read Only Memory; hereinafter referred to as: DVD-ROM) or other optical media) may be provided. In these cases, each drive may be connected to the bus 18 via one or more data medium interfaces. The memory 28 may include at least one program product having a set (e.g., at least one) of program modules that are configured to perform the functions of the various embodiments of the present disclosure.

[0101] A program / utility 40 having a set (at least one) of program modules 42 may be stored, for example, in the memory 28, such program modules 42 including but not limited to an operating system, one or more application programs, other program modules, and program data, each of which or some combination may include an implementation of a network environment. The program modules 42 generally perform the functions and / or methods of the embodiments described in the present disclosure.

[0102] The computer device 12 may also communicate with one or more external devices 14 (e.g., keyboard, pointing device, display 24, etc.), one or more devices that enable a human body to interact with the computer device 12, and / or any device that enables the computer device 12 to communicate with one or more other computing devices (e.g., network card, modem, etc.). Such communication may be performed via an input / output (I / O) interface 22. In addition, the computer device 12 may also communicate with one or more networks (e.g., a local area network (LAN), a wide area network (WAN), and / or a public network, such as the Internet) via a network adapter 20. As shown, the network adapter 20 communicates with other modules of the computer device 12 via a bus 18. It should be understood that, although not shown in the figure, other hardware and / or software modules may be used in conjunction with the computer device 12, including but not limited to: microcode, device drivers, redundant processing units, external disk drive arrays, RAID systems, tape drives, and data backup storage systems.

[0103] The processing unit 16 executes various functional applications and data processing by running the programs stored in the system memory 28, such as implementing the input tax invoice deduction and reconciliation method mentioned in the above embodiment.

[0104] In order to implement the above embodiments, the present disclosure also proposes a non-temporary computer-readable storage medium on which a computer program is stored. When the program is executed by a processor, the input tax invoice deduction and reconciliation method proposed in the above embodiments of the present disclosure is implemented.

[0105] In order to implement the above embodiments, the present disclosure also proposes a computer program product. When the instruction processor in the computer program product is executed, the input tax invoice deduction and reconciliation method proposed in the above embodiments of the present disclosure is executed.

[0106] Those skilled in the art will readily appreciate other embodiments of the present disclosure after considering the specification and practicing the invention disclosed herein. The present disclosure is intended to cover any variations, uses, or adaptations of the present disclosure that follow the general principles of the present disclosure and include common knowledge or customary techniques in the art that are not disclosed in the present disclosure. The description and examples are to be considered exemplary only, and the true scope and spirit of the present disclosure are indicated by the following claims.

[0107] It should be understood that the present disclosure is not limited to the exact structures that have been described above and shown in the drawings, and that various modifications and changes may be made without departing from the scope thereof. The scope of the present disclosure is limited only by the appended claims.

[0108] It should be noted that, in the description of the present disclosure, the terms "first", "second", etc. are only used for descriptive purposes and cannot be understood as indicating or implying relative importance. In addition, in the description of the present disclosure, unless otherwise specified, the meaning of "plurality" is two or more.

[0109] Any process or method description in a flowchart or otherwise described herein may be understood to represent a module, segment or portion of code that includes one or more executable instructions for implementing the steps of a specific logical function or process, and the scope of the preferred embodiments of the present disclosure includes alternative implementations in which functions may not be performed in the order shown or discussed, including performing functions in a substantially simultaneous manner or in the reverse order depending on the functions involved, which should be understood by those skilled in the art to which the embodiments of the present disclosure belong.

[0110] It should be understood that the various parts of the present disclosure can be implemented in hardware, software, firmware or a combination thereof. In the above-mentioned embodiments, multiple steps or methods can be implemented in software or firmware stored in a memory and executed by a suitable instruction execution system. For example, if implemented in hardware, as in another embodiment, it can be implemented by any one of the following technologies known in the art or their combination: a discrete logic circuit having a logic gate circuit for implementing a logic function for a data signal, a dedicated integrated circuit having a suitable combination of logic gate circuits, a programmable gate array (PGA), a field programmable gate array (FPGA), etc.

[0111] A person skilled in the art may understand that all or part of the steps in the method for implementing the above-mentioned embodiment may be completed by instructing related hardware through a program, and the program may be stored in a computer-readable storage medium, which, when executed, includes one or a combination of the steps of the method embodiment.

[0112] In addition, each functional unit in each embodiment of the present disclosure may be integrated into a processing module, or each unit may exist physically separately, or two or more units may be integrated into one module. The above-mentioned integrated module may be implemented in the form of hardware or in the form of a software functional module. If the integrated module is implemented in the form of a software functional module and sold or used as an independent product, it may also be stored in a computer-readable storage medium.

[0113] The storage medium mentioned above can be a read-only memory, a magnetic disk or an optical disk, etc.

[0114] In the description of this specification, the description with reference to the terms "one embodiment", "some embodiments", "example", "specific example", or "some examples" means that the specific features, structures, materials or characteristics described in conjunction with the embodiment or example are included in at least one embodiment or example of the present disclosure. In this specification, the schematic representation of the above terms does not necessarily refer to the same embodiment or example. Moreover, the specific features, structures, materials or characteristics described may be combined in any one or more embodiments or examples in a suitable manner.

[0115] Although the embodiments of the present disclosure have been shown and described above, it is to be understood that the above embodiments are exemplary and are not to be construed as limitations of the present disclosure. A person skilled in the art may change, modify, replace and vary the above embodiments within the scope of the present disclosure.

Claims

1. A method for offsetting and reconciling input tax invoices, characterized in that: include: Obtaining compliance verification results of the invoice to be processed, wherein the compliance verification results include: authenticity verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoice to be processed and the corresponding business information; When the compliance verification result indicates that the invoice to be processed has passed the compliance verification, generating a financial voucher corresponding to the invoice to be processed based on the invoice information and the business information; The tax bureau checks the pending invoices corresponding to the financial vouchers.

2. The method according to claim 1, characterized in that Obtaining the compliance verification results of the invoices to be processed includes: Performing character recognition on the invoice to be processed to obtain invoice attribute information; Determining an invoice identifier from the invoice attribute information; Based on the invoice identifier, obtaining reference attribute information corresponding to the invoice to be processed; The invoice attribute information is compared with the reference attribute information to obtain the verification result.

3. The method according to claim 1, characterized in that The obtaining of compliance verification results of the invoice to be processed also includes: Determine the invoice status, purchaser tax number and purchaser name of the pending invoice; The rigid verification result is determined according to the invoice status, the purchaser's tax number and the purchaser's name.

4. The method according to claim 1, characterized in that The obtaining of compliance verification results of the invoice to be processed also includes: Determine the tax number of the seller of the invoice to be processed; Determining the sensitive word recognition result of the invoice to be processed; The flexible verification result is determined according to the sales tax number and the sensitive word recognition result.

5. The method according to claim 1, characterized in that The method further comprises: When the compliance verification result indicates that the invoice to be processed has passed the compliance verification, the invoice to be processed is archived.

6. The method according to claim 1, characterized in that The generating a financial voucher corresponding to the invoice to be processed based on the invoice information and the business information includes: Performing consistency check on the invoice information and the business information based on preset financial rules, and generating a financial association relationship after the check passes; The financial association relationship is authenticated, and the financial voucher is generated after the authentication is passed.

7. The method according to claim 1, characterized in that The step of checking the pending invoices corresponding to the financial vouchers for the tax bureau includes: The pending invoices are subject to anti-duplicate verification and secondary authenticity check, and the tax bureau selects the passed pending invoices.

8. A device for offsetting and checking input tax invoices, characterized in that: include: An acquisition module, used to acquire compliance verification results of the invoice to be processed, wherein the compliance verification results include: authenticity verification results, rigid verification results, flexible verification results, and consistency verification results between the invoice information of the invoice to be processed and the corresponding business information; A generating module, configured to generate a financial voucher corresponding to the invoice to be processed based on the invoice information and the business information when the compliance verification result indicates that the invoice to be processed has passed the compliance verification; A processing module is used to check the pending invoices corresponding to the financial vouchers for taxation.

9. A computer device, characterized in that: include: at least one processor; as well as a memory communicatively connected to the at least one processor; wherein, The memory stores instructions that can be executed by the at least one processor, and the instructions are executed by the at least one processor to enable the at least one processor to perform the method according to any one of claims 1 to 7.

10. A non-transitory computer-readable storage medium storing computer instructions, characterized in that: in, The computer instructions are used to cause the computer to execute the method according to any one of claims 1 to 7.

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