Trade grain purchase and sale tax compliance supervision system and device

Abstract

The invention discloses a trade grain purchase and sale tax compliance supervision system, and the system comprises a grain planter database which is used for storing the basic information of related planters; the trade grain purchase and sale service system platform can record transaction information through the Internet of Things technology; and the trade grain purchase and sale supervision platform is in data communication with the grain planter database and the trade grain purchase and sale business system platform, and can compare the information of the grain seller of each planted grain with the planter information, judge the identity of the grain seller, and further judge the tax payment information. According to the trade grain purchasing and selling service system platform, information of a grain purchaser and information of a grain selling person are collected in a self-service mode through the means of the Internet of Things, and the convenience and accuracy of information collection can be improved. Identity authentication is carried out on the grain purchaser and the grain selling person, it is ensured that the tax policy can be correctly executed according to different subject identities, and non-grain planters are prevented from pretending to be planters to evade tax. The system automatically completes information comparison work, the workload of tax management personnel is reduced, and the working efficiency is improved.

Description

Technical Field

[0001] The present invention belongs to the field of grain transaction management, and specifically relates to a tax compliance supervision system and device for the purchase and sale of trade grain. Background Art

[0002] Currently, in the grain purchase and sales business, the actual grain growers enjoy tax exemption when selling the grain they grow and harvest, while grain traders in the subsequent circulation links need to pay input tax on agricultural and sideline products.

[0003] However, in actual operation, due to the lack of a unified information sharing platform and the imperfect information sharing mechanism between different departments and institutions, it is difficult for management departments to obtain the real identity information of upstream grain sales customers and conduct accurate verification, resulting in loopholes in tax declaration. For example, some grain traders who are not grain growers will provide false certificates when selling grain, disguised as grain growers to evade taxes and increase their own sales profits.

[0004] In addition, the traditional grain purchase and sales tax management method has many shortcomings. The grain purchase and sales business mainly relies on manual recording and review, which is prone to information entry errors or omissions. It lacks advanced information technology to assist in the management of grain purchase and sales business and tax compliance, is inefficient, and is not conducive to the management of large-scale business.

[0005] Moreover, traditional regulatory methods rely on paper vouchers and post-audits, and are unable to monitor abnormal situations during transactions in real time, making it difficult to detect and correct tax violations in a timely manner. Summary of the invention

[0006] The present application provides a tax compliance supervision system and device for the purchase and sale of trade grains to solve the problems of tax declaration loopholes caused by the lack of a unified information sharing platform and an imperfect information sharing mechanism, as well as information entry errors or omissions, inefficiency, and difficulty in timely detection and correction of tax violations caused by traditional grain purchase and sale tax management methods.

[0007] The technical solution adopted in this application is:

[0008] A tax compliance supervision system for the purchase and sale of trade grains, comprising:

[0009] A food grower database to store basic information about growers;

[0010] The trade grain purchase and sale business system platform can record transaction information through the Internet of Things technology, where the transaction information includes information about grain buyers and sellers;

[0011] The trade grain purchase and sale supervision platform is connected to the grain grower database and the trade grain purchase and sale business system platform data. It can compare the grain seller information of each grown grain in the trade grain purchase and sale business system platform with the grower information in the grain grower database, determine the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determine the taxable information.

[0012] The tax compliance supervision system for trade grain purchase and sale described in this application also has the following additional technical features:

[0013] The trade grain purchase and sale business system platform is provided with a grain buyer collection window and a grain seller collection window. If the grain buyer collection window and / or the grain seller collection window do not collect information, the trade grain purchase and sale business system platform does not support the trade grain purchase and sale business.

[0014] The trade grain purchase and sale business system platform is connected to the camera device through the Internet of Things technology to automatically collect information about grain buyers and sellers;

[0015] And / or, the trade grain purchase and sale business system platform supports the entry of identity information and confirmation through signature, fingerprint and other features.

[0016] The trade grain purchase and sale business system platform is connected to the weighing device through the Internet of Things technology to automatically record the grain transaction volume of this trade grain purchase and sale business;

[0017] Connected with the grain condition device to automatically determine the grain condition and classify the grain condition.

[0018] The basic information of the grower includes planting variety information;

[0019] If the trade grain purchase and sales supervision platform determines that the grain seller corresponding to the trade grain purchase and sales business is a grower, it will determine the grain type and planting variety corresponding to the trade grain purchase and sales business. If they are inconsistent, it will be marked as an abnormal situation.

[0020] The basic information of the grower includes the planting area information, and the annual grain output of the grower is comprehensively determined by combining the planting area information and the grain yield per mu information of this year, wherein the grain yield per mu information of this year is obtained by statistical calculation of the big data of the trade grain purchase and sale supervision platform;

[0021] If the trade grain purchase and sales supervision platform determines the identity of the grain seller corresponding to the trade grain purchase and sales business as a grower, it will comprehensively calculate the cumulative grain sales of the grower in the current sales year and compare the cumulative grain sales with the annual grain output. If the cumulative grain sales is greater than 1.5 times the annual grain output, it will be marked as an abnormal situation.

[0022] The trade grain purchase and sales supervision platform can calculate the market price based on the grain grade through big data statistics;

[0023] If the unit transaction price of this grain purchase and sales business is lower than the minimum purchase price, or higher than 1.5 times the market price, it will be marked as an abnormal situation.

[0024] The trade grain purchase and sale supervision platform determines the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determines the taxable information;

[0025] When the identity of the grain seller is determined to be a grower, the grain purchase and sale business is exempted from tax;

[0026] When the identity of the grain seller is determined to be non-grower, it is determined that taxes will be levied on the grain purchase and sale business.

[0027] When the identity of the grain seller is determined to be non-grower, the trade grain purchase and sale supervision platform can count the seller's purchase price, current grain storage volume, grain sales price, tax paid and other information to comprehensively determine the taxable amount of this trade grain purchase and sale business.

[0028] This application also adopts a tax compliance monitoring device for the purchase and sale of trade grain, including:

[0029] A memory device for storing the tax compliance supervision system for the purchase and sale of trade grain;

[0030] Processor, used to implement the functions of the trade grain purchase and sale tax compliance supervision system.

[0031] Due to the adoption of the above technical solution, the beneficial effects achieved by this application are as follows:

[0032] 1. In this application, a grain grower database established in advance is used to store basic information about growers. When each trade grain purchase and sale transaction occurs, the trade grain purchase and sale supervision platform automatically compares the grain seller information with the grower information, thereby automatically determining whether the grain seller is a grower. This avoids errors that may be caused by manual input of information by purchasers and sellers, such as typing errors, memory errors, etc., and can also prevent purchasers and sellers from deliberately entering incorrect information for tax evasion or other purposes, thereby ensuring the authenticity and legality of transaction information.

[0033] In addition, after accurately identifying the identity of the grain seller, the system can automatically determine the taxable information, avoid tax declaration errors caused by identity recognition errors, ensure that all transactions comply with tax regulations, reduce tax evasion and maintain a fair market competition environment. Moreover, the system automatically completes the information comparison work, which reduces the workload of tax management personnel and improves work efficiency.

[0034] 2. In this application, the trade grain purchase and sale business system platform can record transaction information through the Internet of Things technology. Through the Internet of Things, the information of grain buyers and sellers can be collected by themselves, which can not only improve the convenience of information collection, but also facilitate information collection for grain buyers and sellers, and reduce the inconvenience caused by the use of this system to grain buyers and sellers, thereby facilitating the promotion of this system and improving the satisfaction of grain buyers and sellers.

[0035] Moreover, it can improve the convenience of information collection, reduce human intervention in information collection, conduct accurate identity authentication for grain buyers and sellers, ensure that tax policies can be correctly implemented for different identities, and help prevent non-grain growers from impersonating growers to evade taxes, thereby reducing the company's tax risks and improving its compliance.

[0036] 3. In this application, the trade grain purchase and sale business system platform uses the Internet of Things technology to automatically retain and transmit transaction information, reduce manual errors, and improve the automation level of transaction management. This reduces the workload of manually uploading transaction information and improves work efficiency. In addition, the trade grain purchase and sale business system platform uses the Internet of Things technology to ensure the immutability and transparency of data, enhance the reliability of transaction data, and improve the credibility of the entire purchase and sale chain data.

[0037] In addition, the trade grain purchase and sales supervision platform collects and summarizes grain purchase and sales data in real time to improve the efficiency and accuracy of tax management. This enables grain supervision departments to quickly grasp market trends, make timely decisions, and guide growers' market trading behaviors. BRIEF DESCRIPTION OF THE DRAWINGS

[0038] The drawings described herein are used to provide a further understanding of the present invention and constitute a part of the present invention. The exemplary embodiments of the present invention and their descriptions are used to explain the present invention and do not constitute an improper limitation of the present invention. In the drawings:

[0039] Figure 1 This is a schematic diagram of the structure of the grain purchase and sale tax compliance supervision system according to one implementation mode of the present invention;

[0040] Figure 2 It is a structural schematic diagram of the grain purchase and sale tax compliance supervision device under one implementation mode of the present invention.

[0041] in:

[0042] 11 Grain grower database; 12 Trade grain purchase and sale business system platform; 13 Trade grain purchase and sale supervision platform;

[0043] 110 memory; 120 processor. DETAILED DESCRIPTION

[0044] In order to more clearly illustrate the overall concept of the present invention, a detailed description is given below in an exemplary manner in conjunction with the accompanying drawings.

[0045] In the following description, many specific details are set forth to facilitate a full understanding of the present invention. However, the present invention may also be implemented in other ways different from those described herein. Therefore, the protection scope of the present invention is not limited to the specific embodiments disclosed below.

[0046] like Figure 1 As shown, a tax compliance supervision system for the purchase and sale of trade grains includes:

[0047] A food grower database 11, used to store basic information about growers;

[0048] The trade grain purchase and sale business system platform 12 can record transaction information through the Internet of Things technology, wherein the transaction information includes information of grain buyers and grain sellers;

[0049] The trade grain purchase and sale supervision platform 13 is connected to the grain grower database 11 and the trade grain purchase and sale business system platform 12, and can compare the grain seller information of each grown grain in the trade grain purchase and sale business system platform 12 with the grower information in the grain grower database 11, determine the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determine the taxable information.

[0050] It should be noted that the present application does not limit the construction method of the grain grower database 11. The grain grower database 11 can use a relational database such as MySQL, PostgreSQL, etc., or a NoSQL database such as MongoDB, etc. to store structured or semi-structured data. At the same time, modern programming languages ​​such as Java, Python, C#, etc. can be used to develop back-end logic, and front-end frameworks such as React, Vue.js or Angular can be used to build a user-friendly interface.

[0051] The grain grower database11 is usually built by the local grain and material reserve bureau or tax bureau, which is responsible for organization, coordination and supervision, with technical support provided by professional IT companies or research institutions, and farmers' cooperatives, grain brokerage companies, grain traders, processing companies, etc. jointly participating in database construction and data sharing.

[0052] The food grower database 11 is used to store basic information about the growers. The basic information generally includes identity information, planting information, authentication information, etc. Identity information generally includes name, ID card, contact information, etc.; planting information includes planting variety, planting area, planting time, etc.; authentication information includes facial photos or fingerprint information, signature information, etc., which are used to authenticate the identity of the grower.

[0053] The trade grain purchase and sale business system platform 12 can record transaction information through the Internet of Things technology, wherein the transaction information includes information about grain buyers and sellers. The trade grain purchase and sale business system platform 12 is a comprehensive service platform built using Internet of Things technology (IoT), which automatically collects basic information and transaction details (such as time, location, quantity, price, etc.) of grain buyers and sellers through Internet of Things devices (such as RFID tags, cameras, weighing scales, etc.). The main function of the trade grain purchase and sale business system platform 12 is to collect relevant data information of the trade grain purchase and sale business link through the Internet of Things platform during the grain circulation process, and to ensure the authenticity of the data in the purchase and sale business link.

[0054] The trade grain purchase and sale business system platform 12 can record transaction information through the Internet of Things technology. By using the Internet of Things, the information of grain buyers and sellers can be collected by themselves, which can not only improve the convenience of information collection, but also facilitate the information collection of grain buyers and sellers, and reduce the inconvenience caused by the use of this system to grain buyers and sellers, thereby facilitating the promotion of this system and improving the satisfaction of grain buyers and sellers.

[0055] Moreover, it can improve the accuracy of information collection, reduce human intervention in information collection, conduct accurate identity authentication for grain buyers and sellers, ensure that tax policies can be correctly implemented for different identities, and help prevent non-grain growers from impersonating growers to evade taxes, thereby reducing the company's tax risks and improving its compliance.

[0056] In addition, the trade grain purchase and sale business system platform 12 uses the Internet of Things technology to automatically retain and transmit transaction information, reduce manual errors, and improve the automation level of transaction management. This reduces the workload of manually uploading transaction information and improves work efficiency. In addition, the trade grain purchase and sale business system platform 12 uses the Internet of Things technology to ensure the immutability and transparency of data, enhance the reliability of transaction data, and improve the credibility of the data of the entire purchase and sale chain.

[0057] The trade grain purchase and sale supervision platform 13 is connected to the grain grower database 11 and the trade grain purchase and sale business system platform 12 to realize information sharing and exchange, and summarize and analyze the information. It can compare the grain seller information of each transaction of grown grain in the trade grain purchase and sale business system platform 12 with the grower information in the grain grower database 11, determine the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determine the taxable information.

[0058] When each trade grain purchase and sale transaction occurs, the trade grain purchase and sale supervision platform 13 automatically compares the grain seller information with the grower information, thereby automatically determining whether the grain seller is a grower. This avoids errors that may be caused by manual input of information by purchasers and sellers, such as typing errors, memory errors, etc., and can also prevent purchasers and sellers from intentionally entering incorrect information for tax evasion or other purposes, thereby ensuring the authenticity and legality of transaction information.

[0059] In addition, after accurately identifying the identity of the grain seller, the system can automatically determine the taxable information, avoid tax declaration errors caused by identity recognition errors, ensure that all transactions comply with tax regulations, reduce tax evasion and maintain a fair market competition environment. Moreover, the system automatically completes the information comparison work, which reduces the workload of tax management personnel and improves work efficiency.

[0060] In addition, the trade grain purchase and sales supervision platform13 collects and summarizes grain purchase and sales data in real time to improve the efficiency and accuracy of tax management. This enables grain supervision departments to quickly grasp market trends, make timely decisions, and guide growers' market trading behaviors.

[0061] As a preferred implementation mode under the present application, the trade grain purchase and sale business system platform 12 is provided with a grain buyer collection window and a grain seller collection window. If the grain buyer collection window and / or the grain seller collection window do not collect information, the trade grain purchase and sale business system platform 12 does not support the trade grain purchase and sale business.

[0062] It should be noted that the present application does not restrict the setting modes of the grain purchaser collection window and the grain seller collection window. In one embodiment, the grain purchaser collection window and the grain seller collection window are simultaneously provided on the interface of the trade grain purchase and sale business system platform 12, wherein the grain purchaser collection window and the grain seller collection window are respectively located on the left and right sides of the interface of the trade grain purchase and sale business system platform 12, so as to facilitate the simultaneous collection of grain purchaser and grain seller information and improve the collection efficiency. In another embodiment, the grain purchaser collection window and the grain seller collection window are displayed on the interface of the trade grain purchase and sale business system platform 12 in sequence, and when the grain purchaser collection window information is verified, the grain seller collection window is displayed to enter the grain seller information.

[0063] By setting up the grain purchaser collection window and the grain seller collection window, we ensure that each transaction has complete information on both the buyer and seller, thereby avoiding transaction anomalies caused by missing information. In addition, complete information collection helps with subsequent tax compliance supervision and ensures the accuracy and legality of transaction information. If the grain purchaser collection window and / or the grain seller collection window do not collect information, the system will not support the purchase and sale of trade grain, thereby preventing transaction disputes caused by incomplete information and ensuring the compliance and security of each transaction.

[0064] The integrated information collection window simplifies the operation process of both buyers and sellers, improves work efficiency, and reduces the time and cost of manual operation. In addition, the strict information collection process enhances the trust between buyers and sellers and improves the utilization rate and satisfaction of the system.

[0065] Preferably, the trade grain purchase and sale business system platform 12 is connected to a camera device through Internet of Things technology to automatically collect information about grain buyers and sellers;

[0066] And / or, the trade grain purchase and sale business system platform 12 supports the entry of identity information and confirmation through features such as signature and fingerprint.

[0067] In one embodiment, the camera device is a camera installed at a key position on the purchase and sale business site, which is used to capture facial images and other important information of the buyer and seller, and confirm their identities through image recognition technology. The camera device automatically collects information to ensure that the identity information of the buyer and seller is accurate. The automatically collected information reduces the possibility of human input errors and improves the reliability of the data. The use of the camera device to automatically collect information not only ensures the real-time and accuracy of the data, but also simplifies the operating procedures of the buyer and seller and improves work efficiency. Moreover, the process of information collection is recorded, which increases the transparency of the transaction and is also conducive to auditing and supervision by regulatory authorities to ensure the fairness of the transaction.

[0068] It should be noted that the camera device not only refers to a camera, but can also be a mobile phone or other handheld terminal with a camera function, and this application does not impose any restrictions on this.

[0069] In another embodiment, the trade grain purchase and sale business system platform 12 reads the ID cards carried by the buyer and seller to identify their identities, or the buyer and seller respectively input the ID card number, name, telephone number and other information on the trade grain purchase and sale business system platform 12. It should be noted that in this embodiment, the buyer and seller are required to sign respectively, or confirm the information through fingerprints to ensure the accuracy of the input information.

[0070] Through the confirmation mechanism, the authenticity of transaction information can be ensured to prevent impersonation. Moreover, the strict collection process and information confirmation mechanism increase the user's sense of trust and improve the utilization rate of the system.

[0071] It can be understood that the above two embodiments can be used alone or in combination, and the present application does not limit this.

[0072] As a preferred implementation mode of the present application, the trade grain purchase and sale business system platform 12 is connected to a weighing device through Internet of Things technology to automatically record the grain transaction volume of this trade grain purchase and sale business;

[0073] Connected with the grain condition device to automatically determine the grain condition and classify the grain condition.

[0074] In this embodiment, the weighing device refers to a weighing sensor installed on a floor scale for automatically recording the weight of grain; a data transmission module is set between the weighing sensor and the trade grain purchase and sales business system platform 12 to establish a data transmission channel to ensure real-time upload of data.

[0075] Of course, the weighing device may also refer to an electronic scale or other equipment, and a data transmission module is provided on the electronic scale to upload data to the trade grain purchase and sale business system platform 12. The electronic scale equipment is convenient for use in small-scale trade grain purchase and sale business.

[0076] The grain condition device can automatically measure the moisture content of grain and classify the grain condition according to the moisture content. It should be noted that this system allows users to adjust the grade according to the impurity content and imperfect grain content.

[0077] Among them, impurity content refers to non-edible substances mixed in the grain, such as stones, soil, straw, etc.; imperfect grain content refers to grains that are immature, diseased, insect-eaten, moldy, etc. and do not meet the complete grain standards.

[0078] Specifically, for wheat, the grain condition is divided into five levels:

[0079] First-class wheat: impurity content does not exceed 1%, imperfect grains do not exceed 5%, moisture content does not exceed 12.5%;

[0080] Second-grade wheat: impurity content does not exceed 1%, imperfect kernels do not exceed 7%, moisture content does not exceed 13.5%;

[0081] Third-grade wheat: impurity content does not exceed 1%, imperfect kernels do not exceed 9%, moisture content does not exceed 14.5%;

[0082] Fourth-grade wheat: impurity content does not exceed 2%, imperfect kernels do not exceed 11%, and moisture does not exceed 15.5%;

[0083] Grade 5 wheat: impurity content does not exceed 2%, imperfect grains do not exceed 13%, and moisture content does not exceed 16.5%.

[0084] The standards for grading other types of grain are not elaborated here.

[0085] In this embodiment, the weight of grain is automatically recorded by the weighing device, which avoids the errors that may be caused by manual recording and improves the accuracy of the data. Real-time data upload ensures the instant update of transaction volume, which is convenient for buyers and sellers and regulatory authorities to check at any time.

[0086] In addition, the grain condition device is used to monitor the quality status of grain in real time and automatically determine the grain condition grade, reducing the time and labor required for manual determination. The automatic determination of grain condition data helps to standardize market transaction standards and ensure the stability of grain quality. Secondly, the data is uploaded to the system platform through the Internet of Things technology, ensuring the real-time and reliability of the data. Thirdly, by automatically determining the grain condition grade, the transparency of the market is enhanced, the trust between buyers and sellers is increased, and it helps to maintain market order.

[0087] In addition, the automatic collection of weighing data and grain data simplifies the purchase and sales process, reduces the time of manual operation, and improves work efficiency. The real-time uploaded data is convenient for regulatory authorities to check at any time, which improves regulatory efficiency.

[0088] As an example of this implementation, the basic information of the grower includes planting variety information;

[0089] If the trade grain purchase and sale supervision platform 13 determines the identity of the grain seller corresponding to the trade grain purchase and sale business as a grower, it determines the grain type and planting variety corresponding to the trade grain purchase and sale business. If they are inconsistent, it will be marked as an abnormal situation.

[0090] Specifically, the system determines that the seller of this trade grain purchase and sale business is the grower by comparing the grain seller information with the grower information. The trade grain purchase and sale supervision platform 13 automatically compares the grain variety sold in this business with the planting variety information recorded by the grower in the grower database.

[0091] If the information on the grain variety being sold is consistent with the information on the grain variety being planted, the transaction is considered normal. However, if the information on the grain variety being sold is inconsistent with the information on the grain variety being planted, the system will mark it as an abnormality, and the regulatory authorities can further verify the transaction information based on the system prompts to ensure the legality and compliance of the transaction.

[0092] This embodiment uses the planting variety information in the database to ensure that the types of grain sold by grain sellers are consistent with their actual planting conditions, thereby enhancing the credibility of the data. The automated variety comparison function improves regulatory efficiency, timely detects and handles abnormal transactions, prevents tax evasion, and reduces the chances of human intervention and the possibility of human error.

[0093] In addition, marking abnormal situations will help maintain market order and ensure the fairness and compliance of grain transactions.

[0094] As another embodiment of this implementation, the basic information of the grower includes the planting area information, and the annual grain output of the grower is comprehensively determined by combining the planting area information and the grain yield per mu information of this year, wherein the grain yield per mu information of this year is obtained by statistical calculation of the big data of the trade grain purchase and sale supervision platform 13;

[0095] If the trade grain purchase and sale supervision platform 13 determines the identity of the grain seller corresponding to the trade grain purchase and sale business as a grower, it will comprehensively calculate the cumulative grain sales of the grower in the current sales year, and compare the cumulative grain sales with the annual grain output. If the cumulative grain sales is greater than 1.5 times the annual grain output, it will be marked as an abnormal situation.

[0096] In this embodiment, the trade grain purchase and sale supervision platform 13 comprehensively considers historical data, weather conditions, soil fertility and other factors, and obtains the current year's grain per mu yield information through big data statistical calculations.

[0097] The annual grain yield of the grower is calculated by combining the average yield per mu information with the grain yield per mu information of this year. This improves the accuracy of the calculation of the annual grain yield and avoids the possibility of the grower falsely reporting the annual grain yield when manually uploading.

[0098] Taking into account regional differences, differences in planting techniques, and differences in seed quality, different growers may obtain different annual grain yields for the same planting area. According to big data statistics, the per-acre yield of skilled growers is usually higher than the average level, generally about 20%-50% higher than the average level, so 1.5 times the annual grain yield is selected as the abnormal situation judgment limit.

[0099] If the cumulative amount of grain sales is greater than 1.5 times the annual grain production, it will be marked as an abnormal situation and the relevant departments will be notified to investigate.

[0100] This embodiment combines the planting area information and the grain yield per mu information of this year to accurately estimate the annual grain output of the grower, ensuring the scientificity and rationality of the annual grain output estimation. By comparing the cumulative sales volume with the annual grain output, the grower is prevented from overselling grain, thereby avoiding tax evasion.

[0101] In addition, automated data comparison and anomaly marking functions improve regulatory efficiency, detect and handle abnormal transactions in a timely manner, and prevent tax evasion.

[0102] As another embodiment of this implementation, the trade grain purchase and sale supervision platform 13 can obtain the market price through big data statistics according to the grain grade;

[0103] If the unit transaction price of this grain purchase and sales business is lower than the minimum purchase price, or higher than 1.5 times the market price, it will be marked as an abnormal situation.

[0104] In this embodiment, the minimum purchase price is the minimum purchase price stipulated by the state or local government to ensure that the interests of growers are not harmed. The market price calculated based on the grain grade is used as a reference price for market transactions.

[0105] The market price is calculated through big data analysis to ensure the rationality and fairness of the market price. By setting a market price cap (i.e. 1.5 times the market price), grain buyers are prevented from purchasing grain at excessively high prices and market manipulation is avoided. In addition, by real-time monitoring of market prices, market transparency is improved and market order is maintained.

[0106] The automated transaction price comparison function improves regulatory efficiency, detects and handles abnormal transactions in a timely manner, and prevents abnormal price behavior.

[0107] As a preferred implementation method of the present application, the trade grain purchase and sale supervision platform 13 determines the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determines the taxable information;

[0108] When the identity of the grain seller is determined to be a grower, the grain purchase and sale business is exempted from tax;

[0109] When the identity of the grain seller is determined to be non-grower, it is determined that taxes will be levied on the grain purchase and sale business.

[0110] In this embodiment, the identity of the grain seller is accurately identified through technical means to ensure that the tax policy can be correctly implemented for different business entities, to prevent non-planters from pretending to be planters to enjoy tax exemption policies, and to improve tax compliance. In addition, the information in the grain planter database 11 is used to ensure the authenticity and reliability of the identity of the grain seller.

[0111] In addition, the accuracy and timeliness of taxable information are ensured through automated identity determination. The automated identity determination and taxable information determination functions improve the efficiency and accuracy of tax management. They reduce the tediousness and errors of manual operations and improve the automation level of tax management.

[0112] As a preferred embodiment of the present implementation, when the identity of the grain seller is determined to be not a grower, the trade grain purchase and sale supervision platform 13 can count the grain purchase price, current grain storage volume, grain sales price, tax paid and other information of the grain seller to comprehensively determine the taxable amount of this trade grain purchase and sale business.

[0113] The tax payable for this trade grain purchase and sale business mainly includes:

[0114] Calculate the profit of this sale by subtracting the purchase price from the sales price;

[0115] Calculate the amount of tax payable based on current tax policies and tax rates;

[0116] If the grain seller already has a tax record, the system will deduct the tax already paid, ultimately determine the actual tax payable for this sale, and record it in the system.

[0117] In this embodiment, the system automatically counts and calculates to ensure the accuracy of the tax payable and avoids possible errors in manual calculations. In addition, automated tax calculation and recording ensure that grain sellers pay taxes on time and in quantity, thereby improving tax compliance. In addition, automated information statistics and tax payable determination functions improve regulatory efficiency and timely detect and handle abnormal transactions. By real-time monitoring of grain seller information and tax payable, market transparency is improved and market order is maintained.

[0118] like Figure 2 As shown, the present application also provides a tax compliance monitoring device for the purchase and sale of trade grain, including:

[0119] Memory 110, used to store the tax compliance supervision system for trade grain purchase and sale;

[0120] Processor 120 is used to implement the functions of the trade grain purchase and sale tax compliance supervision system.

[0121] Therefore, the tax compliance supervision device for the purchase and sale of trade grain can achieve any technical effect in the above-mentioned tax compliance supervision system for the purchase and sale of trade grain, which will not be repeated here.

[0122] Anything not described in the present invention can be achieved by adopting or drawing on existing technologies.

[0123] The various embodiments in this specification are described in a progressive manner, and the same or similar parts between the various embodiments can be referenced to each other, and each embodiment focuses on the differences from other embodiments.

[0124] The above description is only an embodiment of the present invention and is not intended to limit the present invention. For those skilled in the art, the present invention may have various modifications and variations. Any modification, equivalent substitution, improvement, etc. made within the spirit and principle of the present invention should be included in the scope of the claims of the present invention.

Claims

1. A tax compliance supervision system for the purchase and sale of trade grains, characterized in that: include: A food grower database to store basic information about growers; The trade grain purchase and sale business system platform can record transaction information through the Internet of Things technology, where the transaction information includes information about grain buyers and sellers; The trade grain purchase and sale supervision platform is connected to the grain grower database and the trade grain purchase and sale business system platform data. It can compare the grain seller information of each grown grain in the trade grain purchase and sale business system platform with the grower information in the grain grower database, determine the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determine the taxable information.

2. The tax compliance supervision system for trade grain purchase and sale according to claim 1 is characterized in that: The trade grain purchase and sale business system platform is provided with a grain buyer collection window and a grain seller collection window. If the grain buyer collection window and / or the grain seller collection window do not collect information, the trade grain purchase and sale business system platform does not support the trade grain purchase and sale business.

3. The tax compliance supervision system for trade grain purchase and sale according to claim 1 is characterized in that: The trade grain purchase and sale business system platform is connected to the camera device through the Internet of Things technology to automatically collect information about grain buyers and sellers; And / or, the trade grain purchase and sale business system platform supports the entry of identity information and confirmation through signature, fingerprint and other features.

4. The tax compliance supervision system for trade grain purchase and sale according to claim 1 is characterized in that: The trade grain purchase and sale business system platform is connected to the weighing device through the Internet of Things technology to automatically record the grain transaction volume of this trade grain purchase and sale business; Connected with the grain condition device to automatically determine the grain condition and classify the grain condition.

5. The tax compliance supervision system for trade grain purchase and sale according to claim 4 is characterized in that: The basic information of the grower includes planting variety information; If the trade grain purchase and sales supervision platform determines that the grain seller corresponding to the trade grain purchase and sales business is a grower, it will determine the grain type and planting variety corresponding to the trade grain purchase and sales business. If they are inconsistent, it will be marked as an abnormal situation.

6. The tax compliance supervision system for trade grain purchase and sale according to claim 4 is characterized in that: The basic information of the grower includes the planting area information, and the annual grain output of the grower is comprehensively determined by combining the planting area information and the grain yield per mu information of this year, wherein the grain yield per mu information of this year is obtained by statistical calculation of the big data of the trade grain purchase and sale supervision platform; If the trade grain purchase and sales supervision platform determines the identity of the grain seller corresponding to the trade grain purchase and sales business as a grower, it will comprehensively calculate the cumulative grain sales of the grower in the current sales year and compare the cumulative grain sales with the annual grain output. If the cumulative grain sales is greater than 1.5 times the annual grain output, it will be marked as an abnormal situation.

7. The tax compliance supervision system for trade grain purchase and sale according to claim 4 is characterized in that: The trade grain purchase and sales supervision platform can calculate the market price based on the grain grade through big data statistics; If the unit transaction price of this grain purchase and sales business is lower than the minimum purchase price, or higher than 1.5 times the market price, it will be marked as an abnormal situation.

8. The tax compliance supervision system for trade grain purchase and sale according to claim 1 is characterized in that: The trade grain purchase and sale supervision platform determines the identity of the grain seller corresponding to each trade grain purchase and sale business, and then determines the taxable information; When the identity of the grain seller is determined to be a grower, the grain purchase and sale business is exempted from tax; When the identity of the grain seller is determined to be non-grower, it is determined that taxes will be levied on the grain purchase and sale business.

9. The tax compliance supervision system for trade grain purchase and sale according to claim 8 is characterized in that: When the identity of the grain seller is determined to be non-grower, the trade grain purchase and sale supervision platform can count the seller's purchase price, current grain storage volume, grain sales price, tax paid and other information to comprehensively determine the taxable amount of this trade grain purchase and sale business.

10. A tax compliance monitoring device for trade grain purchase and sale, characterized in that: include: A memory, used to store the trade grain purchase and sale tax compliance supervision system according to any one of claims 1 to 9; Processor, used to implement the functions of the trade grain purchase and sale tax compliance supervision system.

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