Iron-making industry tax payment evaluation method
By establishing an evaluation model in the iron smelting industry, calculating the company's product output and sales revenue, and comparing it with the declaration information, the problem of inaccurate tax assessment in the iron smelting industry is solved, and the efficiency and accuracy of tax management are improved.
Patent Information
- Application Number
- CN202411324152.7
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2024-09-23
- Publication Date
- 2025-06-06
AI Technical Summary
The iron smelting industry lacks effective tax assessment methods, which leads to inaccurate data in the independent declaration of enterprises.
By establishing an evaluation model, the product output is calculated based on the actual input-output ratio of the enterprise, and the sales income of the taxpayer is calculated based on the actual input-output ratio, combined with inventory and sales data, and compared and analyzed with the declaration information to evaluate the tax differences.
Rapidly assessing the tax payment status of enterprises in the iron-making industry has improved the efficiency of automated and intelligent management of tax payments and ensured the accuracy and transparency of data.
Smart Images
Figure CN120106995A_ABST
Abstract
Description
Technical Field
[0001] The invention discloses a tax assessment method for ironmaking industry and relates to the technical field of data prediction. Background Art
[0002] Tax assessment is a modern internationally accepted means of tax management. Different industries have different production processes and procedures, and the tax assessment methods used are different. At the current stage, the iron and steel industry still lacks a tax assessment plan and can only rely on enterprises to declare taxes voluntarily. There may be inaccurate data, inconsistency with actual data, and other problems. Summary of the invention
[0003] In view of the problems of the prior art, the present invention provides a tax assessment method for the iron smelting industry. According to the data of the actual input of raw materials, auxiliary materials, etc. by the enterprise, the product output of the enterprise is calculated according to the determined input-output ratio. The actual production and sales volume and sales revenue of the taxpayer are calculated and analyzed in combination with the inventory product quantity, product sales volume and sales unit price, and compared and analyzed with the taxpayer's declared information.
[0004] The specific scheme proposed by the present invention is:
[0005] The present invention provides a tax assessment method for the ironmaking industry, comprising:
[0006] Step 1: Establish an evaluation model, in which the evaluation model is used to calculate the product output of the enterprise during the evaluation period according to the actual amount of raw materials input by the enterprise during the evaluation period and the determined input-output ratio, and the product sales data is calculated based on the inventory product quantity and product output, and the taxpayer's sales revenue is calculated based on the sales unit price, and the tax difference is calculated based on the calculated sales revenue and the reported sales revenue;
[0007] Step 2: Based on the reference range of the standard values of the input-output indicators, use the evaluation model to calculate the pig iron output and slag output:
[0008] Pig iron output = quantity of ore entering the furnace × grade of ore entering the furnace × 0.945 × iron recovery rate,
[0009] Slag output = pig iron output × slag output ratio,
[0010] Use the valuation model to calculate product sales data, taxpayers' sales revenue, and tax differences:
[0011] Calculated product sales quantity = beginning inventory quantity + calculated product output - ending inventory quantity,
[0012] Calculated sales revenue = Calculated product sales quantity × sales unit price,
[0013] Calculated tax difference = (calculated sales revenue - actual reported sales revenue) × applicable tax rate,
[0014] Step 3: Use the evaluation model to compare the measured data with the enterprise's declared information, obtain analysis and judgment results, and form an analysis and evaluation report.
[0015] Furthermore, in step 2 of the tax assessment method for the ironmaking industry, obtaining the reference range of the standard value includes:
[0016] Input-output indicators are obtained, including the grade of the ore entering the furnace, iron recovery rate, and water-slag output ratio. The standard value reference range of the grade of the ore entering the furnace is 57%-58%, the standard value reference range of the iron recovery rate is 95%-98%, and the standard value reference range of the water-slag output ratio is 0.33-0.34.
[0017] Furthermore, in step 2 of the tax assessment method for the iron-making industry, when using the assessment model for calculation, the quantity of ore entering the furnace, the batching data and the recovered slag data are collected from the daily cost report of the iron-making workshop, the grade of the ore entering the furnace during the assessment period is collected from the laboratory, and the production and sales volume of pig iron and molten iron, the inventory quantity at the beginning and end of the period and the sales unit price are collected from the financial accounts.
[0018] Further, the analysis and judgment results obtained in step 3 of the tax assessment method for the ironmaking industry include: if the calculated pig iron output is greater than the output reported by the enterprise, there is a problem of false output accounting,
[0019] If the consumption of ore fed into the furnace is calculated based on the declared output and there is a discrepancy between the amount recorded in the books, then there is a problem of false accounting of raw materials or false output.
[0020] If the slag production calculated based on the reported pig iron production is greater than the slag production reported by the enterprise, there is a problem of concealing the slag sales revenue.
[0021] The present invention also provides a tax assessment device for the ironmaking industry, comprising a model management module, a calculation module and an analysis module.
[0022] The model management module establishes an evaluation model, in which the evaluation model calculates the product output of the enterprise during the evaluation period according to the actual amount of raw materials input by the enterprise during the evaluation period and the determined input-output ratio, calculates the product sales data based on the inventory product quantity and product output, calculates the taxpayer's sales revenue based on the sales unit price, and calculates the tax difference based on the calculated sales revenue and the declared sales revenue;
[0023] The calculation module uses the evaluation model to calculate the pig iron output and slag output based on the standard value reference range of the input-output indicators:
[0024] Pig iron output = quantity of ore entering the furnace × grade of ore entering the furnace × 0.945 × iron recovery rate,
[0025] Slag output = pig iron output × slag output ratio,
[0026] Use the valuation model to calculate product sales data, taxpayers' sales revenue, and tax differences:
[0027] Calculated product sales quantity = beginning inventory quantity + calculated product output - ending inventory quantity,
[0028] Calculated sales revenue = Calculated product sales quantity × sales unit price,
[0029] Calculated tax difference = (calculated sales revenue - actual reported sales revenue) × applicable tax rate,
[0030] The analysis module uses the evaluation model to compare the measured data with the enterprise's declared information, obtains analysis and judgment results, and forms an analysis and evaluation report.
[0031] Furthermore, the calculation module of the tax assessment device for the ironmaking industry obtains the reference range of the standard value, including:
[0032] Input-output indicators are obtained, including the grade of the ore entering the furnace, iron recovery rate, and water-slag output ratio. The standard value reference range of the grade of the ore entering the furnace is 57%-58%, the standard value reference range of the iron recovery rate is 95%-98%, and the standard value reference range of the water-slag output ratio is 0.33-0.34.
[0033] Furthermore, the calculation module of the tax assessment device for the iron smelting industry collects the quantity of ore entering the furnace, the material data and the recovered slag data from the daily cost report of the iron smelting workshop when using the assessment model for calculation, collects the grade of ore entering the furnace during the assessment period from the laboratory, and collects the production and sales volume of pig iron and molten iron, the inventory quantity at the beginning and end of the period and the sales unit price from the financial accounts.
[0034] Furthermore, the analysis module of the tax assessment device for the ironmaking industry obtains the analysis and judgment results, including: if the calculated pig iron output is greater than the enterprise's declared output, there is a problem of false output accounting,
[0035] If the consumption of ore fed into the furnace is calculated based on the declared output and there is a discrepancy between the amount recorded in the books, then there is a problem of false accounting of raw materials or false output.
[0036] If the slag production calculated based on the reported pig iron production is greater than the slag production reported by the enterprise, there is a problem of concealing the slag sales revenue.
[0037] The benefits of the present invention are:
[0038] Based on the actual amount of raw materials, auxiliary materials, etc. invested by the enterprise, the enterprise's product output is calculated according to the determined input-output ratio, and the taxpayer's actual production and sales volume, sales revenue, and sales unit price are calculated and analyzed. A comparative analysis is conducted with the taxpayer's declared information, which quickly evaluates the tax payment situation of enterprises in the iron and steel industry and improves the efficiency of automated and intelligent tax management. BRIEF DESCRIPTION OF THE DRAWINGS
[0039] Figure 1 It is a schematic diagram of the algorithm loss reduction process of the method of the present invention. DETAILED DESCRIPTION
[0040] The present invention is further described below in conjunction with the accompanying drawings and specific embodiments so that those skilled in the art can better understand the present invention and implement it, but the embodiments are not intended to limit the present invention.
[0041] Example 1
[0042] The present invention provides a tax assessment method for the ironmaking industry, comprising:
[0043] Step 1: Establish a valuation model, in which the valuation model is used to calculate the enterprise's product output during the valuation period according to the actual amount of raw materials input during the valuation period and the determined input-output ratio. The product sales data is calculated based on the inventory product quantity and product output. The taxpayer's sales revenue is calculated based on the sales unit price. The tax difference is calculated based on the calculated sales revenue and the declared sales revenue.
[0044] Step 2: Based on the reference range of the standard values of the input-output indicators, the evaluation model is used to calculate the output of pig iron and slag. The evaluation model can be used to collect the amount of ore entering the furnace, the batching data and the recovered slag data from the daily cost report of the ironmaking workshop, the grade of the ore entering the furnace during the evaluation period from the laboratory, and the production and sales volume of pig iron and molten iron, the inventory quantity at the beginning and end of the period and the sales unit price from the financial accounts. When calculating:
[0045] Pig iron output = quantity of ore entering the furnace × grade of ore entering the furnace × 0.945 × iron recovery rate,
[0046] Slag output = pig iron output × slag output ratio,
[0047] in:
[0048] The feed ore refers to the minerals mixed in predetermined proportions including pellets, sintered ore and external ore blocks.
[0049] The grade of iron ore entering the furnace refers to the average iron content of the iron ore entering the furnace.
[0050] Iron recovery rate is an important indicator for evaluating the work quality level of the entire ironmaking production process from the perspective of input-output.
[0051] The reference range of the standard value obtained in step 2 may include:
[0052] Obtain input-output indicators, including the ore grade, iron recovery rate, and water-slag output ratio. The standard value reference range of the ore grade is 57%-58%, the standard value reference range of the iron recovery rate is 95%-98%, and the standard value reference range of the water-slag output ratio is 0.33-0.34. Please refer to Table 1.
[0053] Table 1
[0054] Technical indicators Reference value range Ore grade 57％-58％ Iron recovery rate 95％-98％ Water-slag output ratio 0.33-0.34
[0055] Use the valuation model to calculate product sales data, taxpayers' sales revenue, and tax differences:
[0056] Calculated product sales quantity = beginning inventory quantity + calculated product output - ending inventory quantity,
[0057] Calculated sales revenue = Calculated product sales quantity × sales unit price,
[0058] Calculated tax difference = (calculated sales revenue - actual reported sales revenue) × applicable tax rate,
[0059] Step 3: Use the evaluation model to compare the measured data with the enterprise's declared information, obtain analysis and judgment results, and form an analysis and evaluation report.
[0060] The analysis and judgment results may further include: if the calculated pig iron output is greater than the output reported by the enterprise, there is a problem of false output accounting,
[0061] If the consumption of ore fed into the furnace is calculated based on the declared output and there is a discrepancy between the amount recorded in the books, then there is a problem of false accounting of raw materials or false output.
[0062] If the slag production calculated based on the reported pig iron production is greater than the slag production reported by the enterprise, there is a problem of concealing the slag sales revenue.
[0063] Example 2
[0064] The present invention also provides a tax assessment device for the ironmaking industry, comprising a model management module, a calculation module and an analysis module.
[0065] The model management module establishes an evaluation model, in which the evaluation model calculates the product output of the enterprise during the evaluation period according to the actual amount of raw materials input by the enterprise during the evaluation period and the determined input-output ratio, calculates the product sales data based on the inventory product quantity and product output, calculates the taxpayer's sales revenue based on the sales unit price, and calculates the tax difference based on the calculated sales revenue and the declared sales revenue;
[0066] The calculation module uses the evaluation model to calculate the pig iron output and slag output based on the standard value reference range of the input-output indicators:
[0067] Pig iron output = quantity of ore entering the furnace × grade of ore entering the furnace × 0.945 × iron recovery rate,
[0068] Slag output = pig iron output × slag output ratio,
[0069] Use the valuation model to calculate product sales data, taxpayers' sales revenue, and tax differences:
[0070] Calculated product sales quantity = beginning inventory quantity + calculated product output - ending inventory quantity,
[0071] Calculated sales revenue = Calculated product sales quantity × sales unit price,
[0072] Calculated tax difference = (calculated sales revenue - actual reported sales revenue) × applicable tax rate,
[0073] The analysis module uses the evaluation model to compare the measured data with the enterprise's declared information, obtains analysis and judgment results, and forms an analysis and evaluation report.
[0074] As the information interaction and execution process between the modules of the above-mentioned device are based on the same concept as the embodiment of the method of the present invention, the specific contents can be found in the description of the embodiment of the method of the present invention and will not be repeated here.
[0075] Similarly, the device of the present invention calculates the product output of the enterprise according to the actual amount of raw materials, auxiliary materials, etc. input by the enterprise and the determined input-output ratio, and calculates and analyzes the actual production and sales volume and sales revenue of the taxpayer in combination with the inventory product quantity, product sales volume and sales unit price, and compares and analyzes the information declared by the taxpayer, so as to quickly evaluate the tax payment situation of enterprises in the iron and steel industry and improve the efficiency of automated and intelligent tax management.
[0076] It should be noted that not all steps and modules in the above-mentioned processes and device structures are necessary, and some steps or modules can be ignored according to actual needs. The execution order of each step is not fixed and can be adjusted as needed. The system structure described in the above-mentioned embodiments can be a physical structure or a logical structure, that is, some modules may be implemented by the same physical entity, or some modules may be implemented by multiple physical entities, or some components in multiple independent devices may be implemented together.
[0077] The above-described embodiments are only preferred embodiments for fully illustrating the present invention, and the protection scope of the present invention is not limited thereto. Equivalent substitutions or changes made by those skilled in the art based on the present invention are within the protection scope of the present invention. The protection scope of the present invention shall be subject to the claims.
Claims
1. A tax assessment method for the ironmaking industry, characterized by: include: Step 1: Establish an evaluation model, in which the evaluation model is used to calculate the product output of the enterprise during the evaluation period according to the actual amount of raw materials input by the enterprise during the evaluation period and the determined input-output ratio, and the product sales data is calculated based on the inventory product quantity and product output, and the taxpayer's sales revenue is calculated based on the sales unit price, and the tax difference is calculated based on the calculated sales revenue and the reported sales revenue; Step 2: Based on the reference range of the standard values of the input-output indicators, use the evaluation model to calculate the pig iron output and slag output: Pig iron output = quantity of ore entering the furnace × grade of ore entering the furnace × 0.945 × iron recovery rate, Slag output = pig iron output × slag output ratio, Use the valuation model to calculate product sales data, taxpayers' sales revenue, and tax differences: Calculated product sales quantity = beginning inventory quantity + calculated product output - ending inventory quantity, Calculated sales revenue = Calculated product sales quantity × sales unit price, Calculated tax difference = (calculated sales revenue - actual reported sales revenue) × applicable tax rate, Step 3: Use the evaluation model to compare the measured data with the enterprise's declared information, obtain analysis and judgment results, and form an analysis and evaluation report.
2. A tax assessment method for ironmaking industry according to claim 1, characterized in that The reference range of standard values obtained in step 2 includes: Input-output indicators are obtained, including the grade of the ore entering the furnace, iron recovery rate, and water-slag output ratio. The standard value reference range of the grade of the ore entering the furnace is 57%-58%, the standard value reference range of the iron recovery rate is 95%-98%, and the standard value reference range of the water-slag output ratio is 0.33-0.
34.
3. A tax assessment method for the iron smelting industry according to claim 1, characterized in that when the assessment model is used for calculation in step 2, the quantity of ore entering the furnace, the batching data and the recovered slag data are collected from the daily cost report of the iron smelting workshop, the grade of the ore entering the furnace during the assessment period is collected from the laboratory, and the production and sales volume of pig iron and molten iron, the inventory quantity at the beginning and end of the period and the sales unit price are collected from the financial accounts.
4. The tax assessment method for the ironmaking industry according to claim 1 is characterized by: The analysis and judgment results obtained in step 3 include: if the calculated pig iron output is greater than the output reported by the enterprise, there is a problem of false output accounting, If the consumption of ore fed into the furnace is calculated based on the declared output and there is a discrepancy between the amount recorded in the books, then there is a problem of false accounting of raw materials or false output. If the slag production calculated based on the reported pig iron production is greater than the slag production reported by the enterprise, there is a problem of concealing the slag sales revenue.
5. A tax assessment device for the ironmaking industry, characterized in that Including model management module, measurement module and analysis module, The model management module establishes an evaluation model, in which the evaluation model calculates the product output of the enterprise during the evaluation period according to the actual amount of raw materials input by the enterprise during the evaluation period and the determined input-output ratio, calculates the product sales data based on the inventory product quantity and product output, calculates the taxpayer's sales revenue based on the sales unit price, and calculates the tax difference based on the calculated sales revenue and the declared sales revenue; The calculation module uses the evaluation model to calculate the pig iron output and slag output based on the standard value reference range of the input-output indicators: Pig iron output = quantity of ore entering the furnace × grade of ore entering the furnace × 0.945 × iron recovery rate, Slag output = pig iron output × slag output ratio, Use the valuation model to calculate product sales data, taxpayers' sales revenue, and tax differences: Calculated product sales quantity = beginning inventory quantity + calculated product output - ending inventory quantity, Calculated sales revenue = Calculated product sales quantity × sales unit price, Calculated tax difference = (calculated sales revenue - actual reported sales revenue) × applicable tax rate, The analysis module uses the evaluation model to compare the measured data with the enterprise's declared information, obtains analysis and judgment results, and forms an analysis and evaluation report.
6. The tax assessment device for the ironmaking industry according to claim 5 is characterized by: The measurement module obtains the reference range of standard values, including: Input-output indicators are obtained, including the grade of the ore entering the furnace, iron recovery rate, and water-slag output ratio. The standard value reference range of the grade of the ore entering the furnace is 57%-58%, the standard value reference range of the iron recovery rate is 95%-98%, and the standard value reference range of the water-slag output ratio is 0.33-0.
34.
7. The tax assessment device for the ironmaking industry according to claim 5 is characterized by: The calculation module collects the quantity of ore entering the furnace, batching data and recovered slag data from the daily cost report of the ironmaking workshop when using the evaluation model, collects the grade of ore entering the furnace during the evaluation period from the laboratory, and collects the production and sales volume of pig iron and molten iron, the inventory quantity at the beginning and end of the period and the sales price from the financial accounts.
8. The tax assessment device for the ironmaking industry according to claim 5 is characterized by: The analysis module obtains the analysis and judgment results, including: if the calculated pig iron output is greater than the enterprise's declared output, there is a problem of false output accounting, If the consumption of ore fed into the furnace is calculated based on the declared output and there is a discrepancy between the amount recorded in the books, then there is a problem of false accounting of raw materials or false output. If the slag production calculated based on the reported pig iron production is greater than the slag production reported by the enterprise, there is a problem of concealing the slag sales revenue.