Cooperative calculation method and system for income tax and recursive tax of enterprise

Abstract

According to the cooperative calculation method and system for the enterprise income tax and the recursive tax, the calculation and extraction frequencies of the enterprise income tax and the recursive tax are judged, whether the enterprise income tax and the recursive tax are in the final period or not is judged under the condition that the calculation and extraction frequencies are the same, calculation and summarization are carried out when the enterprise income tax and the recursive tax are in the final period, and the enterprise income tax and the recursive tax are calculated. According to the scheme, the account data related to the current processing frequency can be matched in different business scenes, and the accuracy of tax calculation is guaranteed.

Description

TECHNICAL FIELD

[0001] The present application belongs to the technical field related to data processing, and particularly relates to a method and system for collaborative calculation of enterprise income tax and deferred tax. BACKGROUND

[0002] The statements in this section merely provide background information related to the present application and do not necessarily constitute prior art.

[0003] In the process of enterprise financial calculation, enterprise income tax and deferred tax are two highly related tax items. Enterprise income tax is usually calculated based on accounting profit and processed according to a certain frequency of deduction (such as monthly, quarterly, annually, etc.), while deferred tax is derived from the difference between the book value of assets / liabilities and the tax basis. Due to the time difference between enterprise income tax and deferred tax, the following problems are often faced in actual business: 1. Inconsistent frequency: enterprise income tax may be deducted monthly, while deferred tax may be deducted quarterly or semi-annually, resulting in data mismatch; 2. Difficulty in period matching: it is difficult to accurately determine whether a certain period is the "final period", thereby affecting whether deferred tax should be generated in this period; 3. Low degree of automation: traditional methods rely on manual judgment or fixed rules, lacking flexible adaptation mechanism; 4. High compliance risk: if the deduction periods of the two tax types are not correctly linked, it may lead to distorted reports or tax audit risks.

[0004] Therefore, how to realize the automatic frequency linkage processing between enterprise income tax and deferred tax, and ensure the accuracy of tax calculation, is a problem to be solved at present. SUMMARY

[0005] To overcome the above-mentioned deficiencies of the prior art, the present application provides a method and system for collaborative calculation of enterprise income tax and deferred tax, which can ensure that the accounting data related to the current processing frequency can be matched in different business scenarios, and the accuracy of tax calculation is guaranteed.

[0006] In order to achieve the above-mentioned purpose, the present application adopts the following technical solutions: In a first aspect, the present application provides a method for collaborative calculation of enterprise income tax and deferred tax, comprising: obtaining the deduction frequency of enterprise income tax and deferred tax; judging whether the deduction frequency of enterprise income tax and deferred tax is the same according to the deduction frequency of enterprise income tax and deferred tax; if the deduction frequency of enterprise income tax and deferred tax is the same, judging whether enterprise income tax and deferred tax are in the final period; If in the final period, the calculation formula of the enterprise income tax and the deferred tax and corresponding financial data are called respectively to calculate and summarize.

[0007] In a second aspect, the present application provides a system for co-computing enterprise income tax and deferred tax, comprising: The obtaining module is configured to obtain the tax-deduction frequency of enterprise income tax and deferred tax. The first judging module is configured to judge whether the tax-deduction frequency of enterprise income tax and deferred tax is the same according to the tax-deduction frequency of enterprise income tax and deferred tax. The second judging module is configured to judge whether enterprise income tax and deferred tax are in the final period if the tax-deduction frequency of enterprise income tax and deferred tax is the same. The calculating module is configured to call the calculation formula of enterprise income tax and deferred tax and corresponding financial data respectively to calculate and summarize if in the final period.

[0008] In a third aspect, the present application provides an electronic device comprising a memory and a processor, and computer instructions stored in the memory and running on the processor, when the computer instructions are run by the processor, the method of the first aspect is completed.

[0009] In a fourth aspect, the present application provides a computer readable storage medium for storing computer instructions, when the computer instructions are executed by the processor, the method of the first aspect is completed.

[0010] In a fifth aspect, the present application provides a computer program product comprising a computer program, when the computer program is executed by the processor, the method of the first aspect is completed.

[0011] The above one or more technical solutions have the following beneficial effects: In the present application, by judging the tax-deduction frequency of enterprise income tax and deferred tax, and further judging whether enterprise income tax and deferred tax are in the final period in the case of the same tax-deduction frequency, and calculating and summarizing when in the final period, the present application can ensure that the accounting data related to the current processing frequency can be matched in different business scenarios, and the accuracy of tax calculation is guaranteed.

[0012] In the present application, by constructing a tree organization structure model, cross-institutional hierarchical linkage adaptation is realized, by parameter transmission and configuration mapping, the summary calculation of tax data of the superior institution and the downward distribution are realized, and the data consistency and integrity of each level institution in the operation of tax-deduction, adjustment, and allocation are ensured.

[0013] Advantages of the additional aspects of the present application will become apparent in light of the following description. BRIEF DESCRIPTION OF DRAWINGS

[0014] The accompanying drawings, which form a part of this specification, are included to provide a further understanding of the application and are incorporated by reference herein. The embodiments illustrated in the drawings are presented by way of example in which similar elements are numbered with similar reference numerals, and wherein:

[0015] Figure 1 The flow chart of deferred tax calculation in the embodiment one of the present application. DETAILED DESCRIPTION

[0016] It should be noted that the following detailed description is merely exemplary and is intended to provide further description of the application. Unless otherwise defined, all technical and scientific terms used herein have the same meaning as commonly understood by one of ordinary skill in the art to which this application belongs.

[0017] It should be noted that the terminology used herein is for the purpose of describing particular embodiments only and is not intended to be limiting of example embodiments in accordance with the present application.

[0018] The embodiments in the present application and the features in the embodiments can be combined with each other without conflict, if necessary.

[0019] Terminology explanation: Corporate income tax: is the state of the production and operation of enterprises and other income in accordance with the law to collect a tax.

[0020] Deferred tax: when the taxable income of the joint venture and the total amount of accounting profit appear time difference, to adjust the accounting difference, can be the total amount of profit to deduct income tax, as the profit total column, and calculate the income tax as the income tax account, the difference between the two is the deferred income tax.

[0021] Embodiment one The embodiment discloses a kind of corporate income tax and deferred tax synergic calculation method, comprising: According to current organization code, statistical subject, the frequency of deduction of enterprise income tax and deferred tax is obtained according to account set information; According to the frequency of deduction of enterprise income tax and deferred tax, it is judged whether the frequency of deduction of enterprise income tax and deferred tax is same; If the frequency of deduction of enterprise income tax and deferred tax is same, it is judged whether enterprise income tax and deferred tax are in final period; If in final period, the calculation formula of enterprise income tax and deferred tax and corresponding financial data are respectively called to calculate and summarize.

[0022] The embodiment first judges the enterprise income tax and the deferred tax by the frequency of the tax calculation, and further judges whether the enterprise income tax and the deferred tax are in the final period in the case of the same frequency of the tax calculation, and calculates and summarizes when in the final period. The embodiment can ensure that the accounting data related to the current processing frequency can be matched in different business scenarios, and the accuracy of the tax calculation is ensured.

[0023] Taking different institutions as an example, if D is configured with rules and B is also configured with rules, the exclusive rules configured by B are used preferentially, instead of the rules of D's superior B, so as to differentiate. At the same time, these dimensions can be cross-configured, for example, the same D institution has two account sets 1 and 2 under the institution, and the user can configure different tax calculation rules for 1 and 2 respectively.

[0024] The frequency of the enterprise income tax calculation can be daily, monthly, quarterly, semi-annually, annually, or custom period. Similarly, the frequency of the deferred tax calculation can be daily, monthly, quarterly, semi-annually, annually, or custom period. The judgment of the calculation frequency can ensure correct tax processing at the correct time point.

[0025] In the embodiment, the system reads the calculation frequency of the enterprise income tax and the deferred tax when triggering the enterprise income tax and the deferred tax task. The task can be triggered at a preset frequency or triggered manually by the user.

[0026] In the embodiment, when it is judged that the calculation frequency of the enterprise income tax is greater than the calculation frequency of the deferred tax, an abnormality is displayed, and the current processing is stopped. For example, the enterprise income tax is calculated monthly, and the deferred income tax is calculated quarterly.

[0027] The calculation frequency refers to the calculation period. The calculation frequency is pre-set as a substitute: 1-daily; 2-monthly; 3-quarterly; 4-annually; 5-custom. The comparison is the size of the substitute number, i.e., monthly < quarterly < semi-annually < annually.

[0028] In the embodiment, it also includes judging whether the current accounting period is the last period of the enterprise income tax or the deferred tax, specifically: According to the calculation frequency of the enterprise income tax or the deferred tax, it is dynamically identified whether the current is the last accounting period of a complete period; The judgment logic is executed according to different frequencies (daily, monthly, quarterly, semi-annually, annually, and custom period); If the enterprise income tax or the deferred tax is not in the final period, the enterprise income tax or the deferred tax calculation is automatically skipped to avoid premature accounting.

[0029] This mechanism ensures that the enterprise income tax or the deferred tax is generated only after a complete profit period.

[0030] In the embodiment, the tree organization structure model including a plurality of organization nodes is constructed, and when an organization node does not configure the enterprise income tax rule, the enterprise income tax rule of the parent node of the organization node is called to perform the cooperative calculation of the enterprise income tax and the deferred tax for the organization corresponding to the organization node.

[0031] Specifically, a tree organization structure model is constructed, and each organization node includes a unique identifier, a parent organization identifier (parent_id), and the like. The tree organization structure model is used to support a multi-level group organization structure, facilitating the inheritance of rules layer by layer. For a specific branch organization, i.e., a child node, when the child node does not configure the enterprise income tax rule itself, a recursive algorithm is used to find the upper-level organization rule, i.e., the parent_id is used to recursively find the nearest upper-level organization with a configuration. If no configuration is found in the entire path, a default rule is set or an exception is thrown.

[0032] For example, a first-level organization, i.e., company A, has two subsidiaries, i.e., company B and company C, and company B has a sub-department D. When the tree organization structure model is constructed, the parent organization identifier attribute A is set for company B and company C, and the parent organization identifier attribute B is set for the sub-department D, thereby realizing the inheritance relationship. That is, the parent node of the sub-department D is company B, and the parent nodes of company B and company C are company A.

[0033] When the income tax and the deferred tax of the sub-department D are calculated, it is checked whether the sub-department D has a tax rule configuration. If the sub-department D does not have a tax rule configuration, the upper-level company B is queried. If company B also does not have a configuration, the upper-level company A of company B is queried for a configuration. If company A has a corresponding tax rule, the corresponding tax rule of company A is called to calculate the income tax and the deferred tax of the sub-department D.

[0034] In the embodiment, the generation of the deferred tax item is also triggered only at an organization level with complete enterprise income tax configuration. If the configuration lacks key attributes, such as the accrual frequency, the tax rate setting, the account mapping, the formula dependency, and the like, the calculation of the deferred tax cannot be performed.

[0035] In the embodiment, the organization code, the statistical subject, and the account information can be used for differential processing, thereby ensuring the compliance and consistency in a multi-organization scenario.

[0036] Specifically, when the income tax and the deferred tax of a current organization are calculated, if the tax rule of the current organization is different from the tax rule of the parent node of the current organization, the tax rule of the current organization is used to calculate the income tax and the deferred tax.

[0037] For example, if the sub-department D is configured with tax rules and the company B is also configured with rules, the exclusive tax rules configured by the sub-department D are used preferentially, instead of the rules of the superior company B. In this way, differentiation is made.

[0038] Two sets of accounts, i.e., account set 1 and account set 2, can also be set under the sub-department D, and different tax calculation rules can be set for the account set 1 and the account set 2 according to user needs.

[0039] In the embodiment, if the corporate income tax involves multi-currency accounting, the calculation frequency of the income tax and the deferred tax, whether it is the final period, is first judged, then the currency is judged, whether the deferred tax item needs to be calculated is judged according to different currencies, the deferred tax item of each currency is independently generated, and is associated with the main tax currency data.

[0040] In the embodiment, when multiple currencies are involved, whether the currency is the base currency is judged, if yes, the amount is directly used for calculation, if not, the real-time exchange rate or the historical exchange rate is queried, the exchange rate conversion service is called to generate the original currency and the base currency double-amount record, and the multi-currency storage table is stored. The embodiment supports exchange rate conversion, currency priority setting and other functions, and improves the applicability of international business.

[0041] The third-party API (such as OpenExchangeRates) is integrated, and is synchronized to the local exchange rate configuration table every 15 minutes to obtain the exchange rate source. The currency priority is set as follows: the first priority is the currency set by the user; the second priority is the currency of the operating place of the branch; and the third priority is the currency of the registered place of the tax subject.

[0042] The embodiment realizes the tax data aggregation and distribution processing between multiple-level institutions in an enterprise through the cross-institution level linkage adaptation technology. The list of subordinate institutions is obtained according to the tree-shaped organization structure model, and the calculation and distribution of the tax data of the superior institutions are realized through parameter transmission and configuration mapping, so that the data consistency and integrity of each level of institutions are ensured in the calculation, adjustment and apportionment operations.

[0043] In the embodiment, if it is the final period, the calculation formula of the deferred tax and the corresponding financial data are called to calculate and summarize, specifically as follows: The calculation request of the deferred tax is obtained, and the corresponding calculation formula is queried from the database according to the calculation request of the deferred tax; The obtained calculation formula is initialized, the corresponding financial data variables are called, the engine parses the formula string to calculate, and the final calculation result is obtained.

[0044] Specifically, in the deferred tax calculation, the corresponding calculation formula is dynamically loaded, and the difference between the book value and the tax basis of the asset / liability is calculated. The formula is dynamically analyzed using an expression engine such as QLExpress, supporting variable substitution, function call, and multi-condition branching. If the calculation formula is missing or fails to be analyzed, the system will record an error and prevent the generation of deferred tax.

[0045] The embodiment realizes flexible and configurable tax calculation logic through dynamic loading of tax rules and formula linkage analysis capability. The tax type rules (such as deferred income tax and corporate income tax) are decoupled from the formula expression and stored, and during runtime, the variables are automatically replaced with actual values according to the formula content, and dynamic calculation is performed using an expression engine. This design supports complex condition judgment, nested function call, and multi-dimensional field reference, improving the flexibility and deployment efficiency of tax logic changes.

[0046] In the embodiment, the calculated deferred tax is also stored as a journal entry. The calculation result of the deferred tax is determined as an asset or a liability. According to the determination result, the journal entry is stored in the debit and credit accounts respectively. The key fields stored include transaction serial number, account code, amount, and currency.

[0047] Specifically, according to the calculation result of the deferred tax (book value < tax basis or > tax basis), it is determined whether the deferred income tax is an asset or a liability, and a debit journal object and a credit journal object are created. If the debit journal object and the credit journal object do not exist, an explicit prompt is thrown. If they exist, the calculation result of the deferred tax is stored in the corresponding journal object according to the determination result. The journal includes key fields such as transaction serial number, account code, amount, and currency, facilitating subsequent audit and voucher management.

[0048] The deferred tax journal intelligent generation strategy provided by the embodiment realizes the automatic generation of deferred income tax details and accounting vouchers. Based on key factors such as project type (asset / liability), book value, and tax basis difference, and combined with preset subject mapping rules (such as debit / credit account code), a deferred tax voucher template is dynamically constructed. For example, when the tax basis is greater than the book value, a deductible temporary difference is generated, confirming it as deferred income tax asset; when the tax basis is less than the book value, a taxable temporary difference is generated, confirming it as deferred income tax liability. Different accounting subjects are set for different types of deferred income tax, and different journals are generated. The atomicity of voucher generation and state update is guaranteed through transaction control. At the same time, the operation is triggered by a timing task, such as migrating last month's data to the corresponding archive table on the 10th of each month, realizing historical data migration and voucher cleaning operation, and ensuring the integrity and traceability of tax data life cycle management.

[0049] In this embodiment, the deferred tax is also compared and analyzed for differences, specifically: Query the deferred tax details of the previous period; Compare with the current calculation results, and only save the changed part.

[0050] Support cross-period difference analysis for audit tracking or adjustment suggestion generation: After each deferred tax calculation is completed, a version snapshot of the current data is automatically generated, including the tax basis, book value, deferred tax amount, and version number. In addition, there is a separate timed task to trigger the comparison function: compare similar two snapshots of the same agency, subject, and account set dimensions. The system automatically identifies the changed fields, generates a difference log, and records the pre / post values, operator, and time.

[0051] Users can visually see the change in deferred tax amount on the system page, or use pre-set rules to have the system monitor changes, such as setting an email alert when the deferred tax amount changes by more than 20%.

[0052] This embodiment realizes data consistency verification and logical linkage between different dimensions (such as currency, agency code, statistical subject, account set information, etc.) and frequency (such as day, month, quarter) through a multi-dimensional frequency linkage verification processing mechanism. The system maintains key parameters such as dimensions, levels, and currencies through context management classes, and combines dynamic data processing processes to ensure that account data related to the current processing frequency can be correctly matched in different business scenarios, ensuring the accuracy of tax calculation and journal entry generation.

[0053] Embodiment Two The purpose of this embodiment is to provide a corporate income tax and deferred tax collaborative calculation system, comprising: An acquisition module configured to acquire the deferred tax calculation frequency of the corporate income tax and the deferred tax; A first judgment module configured to judge whether the deferred tax calculation frequency of the corporate income tax and the deferred tax is the same according to the deferred tax calculation frequency of the corporate income tax and the deferred tax; A second judgment module configured to judge whether the corporate income tax and the deferred tax are in the final period if the deferred tax calculation frequency of the corporate income tax and the deferred tax is the same; A calculation module configured to call the calculation formula and the corresponding financial data of the corporate income tax and the deferred tax respectively and calculate and summarize if in the final period.

[0054] In more embodiments, it is also provided: An electronic device includes a memory and a processor and computer instructions stored on the memory and running on the processor, when the computer instructions are run by the processor, the method described in embodiment one is completed. For the sake of brevity, it will not be repeated here.

[0055] It should be understood that in the embodiments, the processor can be a central processing unit CPU, and the processor can also be other general-purpose processors, digital signal processors DSPs, application-specific integrated circuits ASICs, ready-to-program gate arrays FPGA or other programmable logic devices, discrete gates or transistor logic devices, discrete hardware components, etc. The general-purpose processor can be a microprocessor or the processor can also be any conventional processor.

[0056] The memory can include read-only memory and random access memory, and provide instructions and data to the processor, and a part of the memory can also include non-volatile random access memory. For example, the memory can also store device type information.

[0057] A computer readable storage medium for storing computer instructions, when the computer instructions are executed by the processor, the method described in embodiment one is completed.

[0058] The method in embodiment one can be directly embodied as hardware processor execution is completed, or executed by a combination of hardware and software modules in the processor. The software module can be located in a mature storage medium in the art such as random access memory, flash memory, read-only memory, programmable read-only memory or electrically erasable programmable memory, register, etc. The storage medium is located in the memory, and the processor reads the information in the memory, and combines the hardware to complete the steps of the above method. To avoid repetition, it will not be described in detail here.

[0059] A computer program product includes a computer program, which is executed by the processor to realize the method described in embodiment one.

[0060] The present application also provides at least one computer program product tangibly stored on a non-transitory computer readable storage medium. The computer program product includes computer executable instructions, such as instructions included in program modules, which are executed in devices on real or virtual processors of targets to perform processes / methods as described above. Generally, program modules include routines, programs, libraries, objects, classes, components, data structures, etc. that perform specific tasks or implement specific abstract data types. In various embodiments, the functions of the program modules can be combined or divided as needed among the program modules. Machine executable instructions for program modules can be executed within local or distributed devices. In distributed devices, program modules can be located in local and remote storage media.

[0061] Computer program code for carrying out operations of the present application can be written in any combination of one or more programming languages. The computer program code can execute entirely on a computer, a special purpose computer, or other programmable apparatus to produce the functions / acts specified in the flow diagrams and / or block diagrams. The program code can execute entirely on a computer, a special purpose computer, or other programmable apparatus, as a stand-alone software package, partly on the computer and partly on a remote computer, or entirely on the remote computer or server.

[0062] In the context of the present application, the computer program code or related data can be carried by any suitable carrier to enable the device, apparatus or processor to perform the various processes and operations described above. Examples of carriers include signals, computer readable media, and the like. Examples of signals can include electrical, optical, radio, sound or other forms of propagated signals, such as carrier waves, infrared signals, and the like.

[0063] Those skilled in the art can realize that the units and algorithm steps of the examples described in conjunction with the present embodiments can be realized in electronic hardware or a combination of computer software and electronic hardware. Whether the functions are realized in hardware or software depends on the specific application and design constraints of the technical solution. Those skilled in the art can use different methods to realize the described functions for each specific application, but such implementation should not be considered beyond the scope of the present application.

[0064] Although the specific embodiments of the present application have been described in conjunction with the accompanying drawings, the description is not intended to limit the scope of the present application. Those skilled in the art should understand that various modifications or variations can be made to the technical solutions of the present application without departing from the scope of the present application, and such modifications or variations are still within the scope of the present application.

Claims

1. A method for the joint calculation of corporate income tax and deferred tax, characterized in that, include: Obtain the accrual frequency of corporate income tax and deferred tax; Based on the accrual frequency of the corporate income tax and the deferred tax, determine whether the accrual frequency of the corporate income tax and the deferred tax is the same; If the corporate income tax and the deferred tax are accrued at the same frequency, then determine whether the corporate income tax and the deferred tax are in their final period. If it is in the final period, the calculation formulas for the corporate income tax and the deferred tax, along with the corresponding financial data, are used to calculate and summarize them.

2. The method for co-calculating corporate income tax and deferred tax as described in claim 1, characterized in that, If the corporate income tax accrual frequency is greater than the deferred tax accrual frequency, an anomaly will be displayed; wherein, the accrual frequency can be one of daily, monthly, quarterly, semi-annual, or annual.

3. The method for co-calculating corporate income tax and deferred tax as described in claim 1, characterized in that, Also includes: A tree-like organizational structure model with multiple institutional nodes is constructed. When a child node is not configured with corporate income tax rules, the corporate income tax rules of the parent node of the child node are called to perform collaborative calculation of corporate income tax and deferred tax for the institution corresponding to the current child node.

4. The method for co-calculating corporate income tax and deferred tax as described in claim 1, characterized in that, The deferred tax calculation formula and corresponding financial data are used to perform calculations and summaries, specifically as follows: Obtain the deferred tax calculation request, and query the database to obtain the corresponding calculation formula based on the deferred tax calculation request; The obtained calculation formula is initialized, and the engine is called to parse the formula string and perform calculations based on the corresponding financial data variables to obtain the final calculation result.

5. The method for co-calculating corporate income tax and deferred tax as described in claim 1, characterized in that, It also includes: recording and storing the calculated deferred tax; Determine whether the result of the deferred tax calculation is an asset or a liability; Based on the judgment results, the data is stored in the debit and credit accounts respectively; the key fields stored include transaction serial number, account code, amount, and currency.

6. The method for co-calculating corporate income tax and deferred tax as described in claim 1, characterized in that, Also includes: If the corporate income tax needs to be calculated in multiple currencies, it should be determined whether the frequency of deferred tax accrual is the same for each currency.

7. A collaborative calculation system for corporate income tax and deferred tax, characterized in that, include: The acquisition module is configured to acquire the accrual frequency of corporate income tax and deferred tax. The first judgment module is configured to: determine whether the accrual frequencies of the corporate income tax and the deferred tax are the same based on the accrual frequencies of the corporate income tax and the deferred tax. The second judgment module is configured to: if the corporate income tax and the deferred tax have the same accrual frequency, then determine whether the corporate income tax and the deferred tax are in their final period; The calculation module is configured to: if it is in the final period, call the calculation formulas and corresponding financial data of the corporate income tax and the deferred tax respectively to perform calculation and summary.

8. An electronic device, characterized in that, It includes a memory and a processor, as well as computer instructions stored in the memory and running on the processor, which, when executed by the processor, perform the method according to any one of claims 1-6.

9. A computer-readable storage medium, characterized in that, Used to store computer instructions, which, when executed by a processor, perform the method described in any one of claims 1-6.

10. A computer program product, characterized in that, Includes a computer program, which, when executed by a processor, implements the method described in any one of claims 1-6.

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