Tax calculation engine for deduction and declaration of practitioners of Internet platform

Abstract

The invention provides an internet platform practitioner deduction declaration-oriented tax calculation engine, which comprises a tax calculation module and a tax declaration module, and is characterized in that the tax calculation module is used for carrying out data communication with an internet platform settlement system, obtaining tax-containing income of a platform practitioner and carrying out tax calculation processing of calculating pre-deducted tax in real time; the tax calculation module automatically synchronizes personnel information to the tax declaration module after tax calculation processing is completed, and the tax declaration module automatically collects and submits personnel information for platform practitioners and carries out online tax calculation, auxiliary form filling, declaration and payment operation on pre-paid declaration forms obtained by the platform practitioners through integration. According to the tax calculation engine for deduction and declaration of the practitioner of the internet platform, tax calculation and personnel submission are decoupled, the tax calculation stability is enhanced, multi-node automatic tax difference adjustment and tax calculation calibration are realized, and the risk that the tax cannot be deducted due to the fact that the practitioner is separated from the platform is effectively reduced. Income and tax consistency checking of upstream and downstream systems can be carried out, the consistency of tax and income data of settlement, tax calculation and tax declaration modules is effectively guaranteed, and timely early warning and correction are carried out when abnormity occurs.

Description

Technical Field

[0001] This invention relates to a tax withholding method for platform practitioners, and more particularly to a tax calculation engine for withholding declarations by internet platform practitioners. Background Technology

[0002] When internet platform companies handle withholding tax declarations and VAT declarations for their platform employees, the sheer number of employees—typically hundreds of thousands to millions of daily active users—is a significant challenge. Platform revenue supports withdrawals on an ad-hoc basis (per order / day / month). Before or during withdrawals, the platform needs to calculate the withholding tax for each transaction accurately and in real time before transferring the after-tax income to the employee's virtual account. Facing this high-frequency, real-time tax calculation scenario, the platform encounters numerous difficulties, primarily including:

[0003] (1) The daily tax bill volume is as high as 2 million to 3 million, and the performance is difficult to meet the high concurrency requirements in order to complete the tax calculation in real time;

[0004] (2) The withdrawal period and rules of each Internet platform are flexible, the peak period for tax calculation cannot be predicted in advance, and there is a lack of effective traffic control, making it difficult to cope with sudden traffic.

[0005] (3) If the income of the practitioner in the previous period is not declared, the income of the current period will be taxed. At this time, the cumulative factor of the previous period in the tax calculation process may change, resulting in inaccurate withholding tax in the current period. The practitioners have a large turnover of personnel and need to pay back taxes in a timely manner to prevent tax loss.

[0006] (4) Taxes cannot be calculated when the identity information of platform practitioners is not initialized, lacking an asynchronous decoupling mechanism, resulting in insufficient system stability and availability;

[0007] (5) There is a lack of a sound data verification and inspection mechanism. The data in the three stages of settlement, tax calculation and declaration may be consistent, and the individual income tax and value-added tax revenue may be inconsistent.

[0008] The existing tax calculation engine, serving large group enterprises, primarily focuses on calculating salary and wage income. These enterprises typically have tens of thousands of employees, with salaries paid monthly (though some support multiple payments). Tax calculation is deferred, as the previous period's income declaration date is earlier than the current period's tax calculation date. Therefore, the cumulative factor from the previous period is accurate for the current period's tax calculation, leading to more accurate withholding tax calculations. However, the existing system cannot adapt to the high-concurrency, real-time, and highly reliable stable tax calculation requirements of the business scenarios outlined in State Taxation Administration Document No. 16 of June 2025, "Regarding Internet Platform Enterprises Handling Withholding and Filing Declarations for Platform Employees."

[0009] In scenarios where internet platform companies handle withholding and tax declarations for labor remuneration and value-added tax (VAT) for their employees, the daily tax calculation volume can reach several million due to the large number of employees on these platforms and the flexible withdrawal rules of each platform. Existing tax calculation engines generally suffer from the following technical deficiencies:

[0010] (1) Tax calculation requires prior synchronization of personnel information: Synchronization of personnel information is a prerequisite for tax calculation. If practitioners fail to synchronize in time or the service is abnormal, tax calculation will fail.

[0011] (2) Insufficient high concurrency capability and poor stability of tax calculation service: In high concurrency scenarios, the existing tax calculation model is slow to calculate, which can easily lead to interface blocking, service overload, tax calculation errors, double taxation and other problems, and the stability of tax calculation cannot be guaranteed.

[0012] (3) Lack of automatic tax adjustment capability: For platforms that charge per order / daily withdrawal, the current period's income is taxed before the practitioner declares the previous period's income. At this time, the cumulative factor of the previous period is inaccurate in the current period's tax calculation, resulting in inaccurate tax withholding in the current period. Failure to adjust tax in a timely manner may lead to under-deduction of taxes and financial losses for the platform.

[0013] (4) Lack of a sound data verification and inspection mechanism: The inability to effectively ensure the consistency of data in the settlement, tax calculation, and declaration stages leads to discrepancies in the platform's accounts. The inability to ensure the consistency of individual income tax and value-added tax declarations raises tax compliance risks. Summary of the Invention

[0014] This invention provides a tax calculation engine for withholding and declaration of taxes for internet platform practitioners. It solves the design problems of an intelligent tax calculation engine that supports high-concurrency access, high-reliability tax calculation, automatic tax adjustment, and has a data verification and inspection mechanism, so as to accurately adapt to the continuous labor remuneration tax calculation scenario of internet platform practitioners. The technical solution is as follows:

[0015] A tax calculation engine for withholding tax declaration by internet platform practitioners includes a tax calculation module and a tax filing module. The tax calculation module communicates with the internet platform's settlement system to obtain the platform practitioners' taxable income and performs real-time calculation of withheld taxes. After the tax calculation is completed, the tax calculation module automatically synchronizes personnel information to the tax filing module. The tax filing module automatically collects and submits personnel information for platform practitioners and performs online tax calculation, supplementary form filling, declaration, and payment operations for the comprehensive income prepayment declaration form of platform practitioners.

[0016] The tax calculation engine for withholding and reporting by internet platform practitioners includes the following steps when performing real-time tax calculation and automatic personnel reporting:

[0017] S1: The internet platform settlement system sends a tax calculation request to the tax calculation engine. The tax calculation module processes the tax calculation logic based on the labor remuneration provided by the platform practitioners, either through forward or reverse calculation.

[0018] S2: The tax calculation module adds a synchronized table of personnel and enterprise relationships to determine whether the platform practitioners under the current enterprise tax number have notified the tax filing module to submit personnel information. If the tax number and personnel have been pushed in the synchronized table, no processing is required; otherwise, the information that has not been pushed will be sent to the tax filing module for personnel information collection and submission processing.

[0019] S3: The tax filing module obtains data from platform practitioners, determines whether the filing is under another company's tax number, updates the platform practitioners' personnel information, and resubmits and verifies personnel information; it can manually handle any failures in updating the platform practitioners' personnel information.

[0020] Furthermore, in step S1, the internet platform settlement system sends a tax calculation request to the tax calculation engine. The tax calculation module processes the tax calculation logic based on the labor remuneration provided by the platform practitioners, either through forward or reverse calculation, including the following steps:

[0021] S11: The internet platform settlement system calls the tax details synchronization interface to push the platform practitioners' single / daily / weekly tax-inclusive income to the tax calculation module of the tax calculation engine. The tax calculation module performs interface mandatory fields and data verification.

[0022] S12: The tax calculation module processes the tax calculation logic according to the forward / reverse calculation method set by the tax calculation engine:

[0023] S13: The internet platform settlement system synchronously returns the pre-withheld tax amount through the interface. The internet platform settlement system generates a settlement statement for the platform practitioner on the same day and transfers the funds to the virtual account, which the platform practitioner can then withdraw.

[0024] Furthermore, in step S3, the tax filing module obtains the data of platform practitioners, determines whether the filing is being done under another company's tax number, updates the personnel information of platform practitioners, and re-submits personnel information and verifies identity, including the following steps:

[0025] S31: Determine whether the platform practitioner already exists under the current enterprise tax number in the synchronized person-enterprise relationship table;

[0026] S32: Determine whether the platform's practitioners have submitted tax returns under other companies' tax numbers in the tax filing module;

[0027] S33: Update the personnel information of practitioners on the platform, remove the "incomplete" label, and determine whether the current enterprise has enabled the departmental reporting switch;

[0028] S34: When submitting personnel information and verifying identity for practitioners on the platform, if personnel submission fails or identity verification fails, the tax officer can open the personnel collection page, manually modify the personnel information, and resubmit.

[0029] The tax calculation engine for withholding and filing tax returns for internet platform practitioners automatically triggers online tax calculation and initial tax adjustment when adjusting tax amounts. This is done based on the pre-filing form provided by the tax calculation module. Then, the tax agent executes the individual income tax comprehensive income declaration. After payment, the tax agent can also perform manual tax adjustment and tax accumulation factor calibration, including the following steps:

[0030] S4: After closing the books, the tax calculation module will synchronize the current period's revenue information to the tax filing module and generate a pre-filing form; the tax filing module will automatically trigger online tax calculation and the first tax adjustment based on the pre-filing form, and perform online tax calculation and tax deduction processing;

[0031] S5: After the tax agent completes the declaration of comprehensive individual income tax, the system will automatically adjust the tax amount and calibrate the tax calculation factor.

[0032] S5: After the tax agent completes the declaration of comprehensive individual income tax, the system will automatically adjust the tax amount and calibrate the tax calculation factor.

[0033] Furthermore, in step S4, the tax filing module automatically triggers online tax calculation and the first tax adjustment based on the pre-declaration form, including the following steps:

[0034] S41: After the tax filing module successfully calculates taxes online, if the tax amount calculated online is greater than the tax amount withheld by the tax calculation module in this tax calculation process, the difference amount will be pushed to the tax calculation module, which will then notify the internet platform settlement system to complete the tax deduction.

[0035] S42: After the tax adjustment is completed, the tax reporting module will synchronously update the cumulative factor of the previous period in the next period's tax calculation stage.

[0036] Furthermore, in step S5, the tax clerk executes the individual income tax comprehensive income declaration. After payment, the tax adjustment and tax calculation cumulative factor calibration are automatically performed; including the following steps:

[0037] S51: On the income reporting page of the comprehensive income declaration form, the tax agent can view the current period income data of the platform practitioners, download the cumulative personal pension data of the practitioners, click on the current period income editing pop-up window, fill in the commercial health insurance, allowed deductible taxes and fees, current period tax reduction amount, and simultaneously fill in the commercial health insurance and current period tax reduction and exemption explanation in the appendix.

[0038] S52: When a tax agent triggers the generation of a tax return, for individuals with zero or negative income in the current period, no income details are generated and no declaration is made. Negative income is carried forward to the next month. The tax return is locked after it is generated.

[0039] S53: The tax clerk executes the individual income tax comprehensive income declaration; if the declaration is successful, the payment is executed; if the declaration fails, the data in the declaration form is modified according to the reason for the failure and the online tax calculation is retried, and then the declaration is resubmitted.

[0040] S54: After payment is completed, the system will automatically perform tax adjustment and balance operation. The tax reporting module will adjust the amount based on the actual amount of tax paid by the platform practitioners in this period and push the adjusted amount to the tax calculation module. The tax calculation module will then notify the third-party settlement system to complete the tax refund or supplementary payment.

[0041] Furthermore, in step S6, the tax officer can manually correct the manual tax adjustment after filing the declaration, as well as the calibration of the tax calculation cumulative factor; including the following steps:

[0042] S61: After payment is completed, the tax agent can initiate a correction of the tax return.

[0043] S62: After the tax return is corrected, the tax agent can perform manual tax difference and reconciliation operations based on the latest tax return details of the platform practitioners.

[0044] The tax calculation engine for withholding and declaration by internet platform practitioners has the following advantages:

[0045] (1) Decoupling tax calculation and personnel reporting to enhance tax calculation stability: This engine system removes the dependence of tax calculation on personnel information reporting through process adjustment, preventing tax calculation failure caused by personnel failure to report, and greatly improving the availability and stability of the tax calculation module.

[0046] (2) Multi-node automatic tax adjustment and tax calculation calibration: This engine system adds multiple nodes for automatic tax adjustment in the tax filing process. After the platform closes its accounts for the current period, the system automatically obtains the latest cumulative data from the tax bureau for online tax calculation. Based on the online tax calculation results, it automatically triggers tax adjustment to promptly deduct any under-deducted taxes in the tax calculation process, effectively reducing the risk of tax not being recovered due to practitioners leaving the platform. In addition, after the current period's declaration and payment are completed, the system will automatically trigger tax adjustment to refund or supplement any overpayment or underpayment of the difference between the pre-deducted tax and the actual tax paid. During tax adjustment, the system not only processes the tax difference adjustment for the current period but also automatically calibrates the cumulative factor from the previous period in the next period's tax calculation process, making the tax calculation in the next period more accurate.

[0047] (3) Upstream and downstream data verification and inspection mechanism: This engine system conducts consistency checks on income and tax payments in upstream and downstream systems to effectively ensure the consistency of tax and income data in the settlement, tax calculation, and tax reporting modules, and provides timely warnings and corrections in case of anomalies. It also performs consistency verification on individual income tax and value-added tax declaration data to effectively avoid tax compliance risks. Attached Figure Description

[0048] Figure 1 This is a flowchart from the tax calculation engine for withholding and reporting by internet platform practitioners.

[0049] Figure 2 This is a flowchart of the tax adjustment process for the tax calculation engine used by internet platform practitioners for withholding and filing tax returns. Detailed Implementation

[0050] like Figure 1 As shown, the tax calculation engine for withholding and reporting by internet platform practitioners includes the following steps when performing real-time tax calculation and automatic personnel reporting:

[0051] S1: The internet platform's settlement system sends a tax calculation request to the tax calculation engine. The tax calculation module processes the tax calculation logic based on the platform practitioners' labor remuneration, using either a forward or reverse calculation method. The forward calculation method is applicable to platform practitioners receiving continuous labor remuneration, while the reverse calculation method is applicable to platform practitioners receiving a single labor remuneration payment. Specifically, it includes the following steps:

[0052] S11: The internet platform settlement system calls the tax details synchronization interface to push the platform practitioners' single / daily / weekly tax-inclusive income to the tax calculation module of the tax calculation engine. The tax calculation module performs interface mandatory fields and data verification.

[0053] The required fields for the interface refer to the relevant data of the platform practitioners that need to be obtained. The data verification is performed by the tax calculation module after obtaining the relevant data and verifying it with the internet platform's settlement system to ensure data accuracy. After the verification is successful, the tax calculation module saves the tax details of the platform practitioners and calculates taxes in real time, proceeding to step S12; if the verification fails, the tax calculation module does not accept this tax detail and directly returns failure.

[0054] S12: The tax calculation module processes the tax calculation logic according to the forward / reverse calculation method set by the tax calculation engine:

[0055] During forward calculation, if the platform worker's cumulative income for the month is >0, the cumulative withholding method is applied to calculate taxes for continuous labor remuneration. Current period expenses and accumulated deductible expenses are included in the tax calculation. It supports configuring tax-exempt income, tax reductions / reductions, commercial health insurance, personal pension, and other deductions stipulated by individual income tax regulations. These deductions are not included in the tax calculation. If the cumulative income for the month is <=0, the withheld tax is returned as 0. During reverse calculation, the platform worker's single taxable amount is saved as after-tax income. The tax calculation module does not calculate taxes, and the withheld tax is returned as 0. After the tax calculation module closes the books, the tax reporting module calculates the tax.

[0056] S13: The internet platform settlement system synchronously returns the pre-withheld tax amount through the interface. The internet platform settlement system generates a settlement statement for the platform practitioner on the same day and transfers the funds to the virtual account, which the platform practitioner can then withdraw.

[0057] S2: The tax calculation module adds a synchronized table of personnel and enterprise relationships to determine whether the platform practitioners under the current enterprise tax number have notified the tax filing module to submit personnel information. If the tax number and personnel have been pushed in the synchronized table, no processing is required; otherwise, the information that has not been pushed will be sent to the tax filing module for personnel information collection and submission processing.

[0058] S3: The tax filing module acquires data from platform practitioners, determines whether the filing is being done under another company's tax number, updates the platform practitioner's personnel information, and re-submits and verifies personnel information. For any issues with updating the platform practitioner's personnel information, manual processing is possible. Specifically, this includes the following steps:

[0059] S31: Determine whether the platform practitioner already exists under the current enterprise tax number in the synchronized person-enterprise relationship table;

[0060] If not, save the platform practitioner's ID number and the third-party practitioner's ID, and mark the platform practitioner's personnel information as "incomplete". Proceed to step S32 to obtain the platform practitioner's personnel identity information.

[0061] If so, and the platform practitioners' personnel information has been submitted, the process ends; if the personnel have not yet been submitted, proceed to step S32 to obtain the personnel's identity information.

[0062] S32: Determine whether the platform's practitioners have submitted tax returns under other companies' tax numbers in the tax filing module;

[0063] The tax calculation module queries the internet platform business system to determine whether the tax report is submitted under another company's tax number, and the internet platform business system returns the query results.

[0064] If so, obtain personnel information and proceed to step S33 to perform personnel reporting.

[0065] If not, the third-party practitioner information query interface is invoked to obtain and save the practitioner's personnel information to the platform, and then proceed to step S33 to execute the personnel report.

[0066] S33: Update the personnel information of practitioners on the platform, remove the "incomplete" label, and determine whether the current enterprise has enabled the departmental reporting switch;

[0067] If so, the platform's practitioners will be automatically assigned to departments (automatically assigned according to the first-in, first-out rule), and the personnel responsible for implementation will be reported.

[0068] If not, the platform's employees will not be assigned to departments, and will directly submit reports by designated personnel.

[0069] S34: When submitting personnel information and verifying identity for practitioners on this platform, if personnel submission fails or identity verification fails, the tax officer can open the personnel collection page, manually modify the personnel information, and resubmit.

[0070] After practitioners on the platform update their identity information on the internet platform, the personnel collection page of the reporting platform supports re-obtaining and submitting the practitioners' identity information through the "Synchronize Personnel Information" function.

[0071] like Figure 2 As shown, the tax calculation engine for withholding and filing tax returns for internet platform practitioners automatically triggers online tax calculation and initial tax adjustment when adjusting tax returns based on the pre-declaration form provided by the tax calculation module. Then, the tax agent executes the individual income tax comprehensive income declaration. After the tax payment is completed, the tax agent can also perform manual tax adjustment and tax calculation cumulative factor calibration.

[0072] Specifically, it includes the following steps:

[0073] S4: After closing the books, the tax calculation module synchronizes the current period's revenue information to the tax filing module and generates a pre-filing form. Based on the pre-filing form, the tax filing module automatically triggers online tax calculation and the first tax adjustment, performing online tax calculation and tax deduction processing.

[0074] Specifically, the following steps are included:

[0075] S41: After the tax filing module successfully calculates taxes online, if the tax amount calculated online is greater than the tax amount withheld by the tax calculation module in this tax calculation process, the difference will be pushed to the tax calculation module, which will then notify the internet platform settlement system to complete the supplementary tax deduction.

[0076] S42: After the tax adjustment is completed, the tax reporting module synchronously updates the cumulative factor of the previous period in the next period's tax calculation stage to ensure the accuracy of the pre-withheld tax calculation in the next period's tax calculation stage. During operation, the tax reporting module synchronizes the latest information such as current period cumulative income, cumulative expenses, cumulative tax-exempt income, cumulative deductible expenses, cumulative special deductions, cumulative special additional deductions, cumulative other deductions, cumulative personal pension, allowed deductible taxes and fees, cumulative tax paid, and cumulative tax reductions and exemptions to the monthly tax amount table of the tax calculation module.

[0077] S5: After the tax clerk completes the individual income tax declaration for comprehensive income, the system automatically adjusts the tax amount and calibrates the tax calculation factor; this includes the following steps:

[0078] S51: On the income reporting page of the comprehensive income declaration form, tax agents can view the current period income data of platform practitioners, download the cumulative personal pension data of practitioners, and click on the current period income editing pop-up window to fill in commercial health insurance, allowed deductible taxes and fees, current period tax reduction, etc., and simultaneously fill in the commercial health insurance and current period tax reduction and exemption explanation in the appendix.

[0079] S52: When a tax agent triggers the generation of a tax return, for individuals with zero or negative income in the current period, no income details are generated and no declaration is made. Negative income is carried forward to the next month. The tax return is locked after it is generated.

[0080] S53: Tax clerks are responsible for filing individual income tax returns for comprehensive income.

[0081] If the declaration is successful, payment will be made; if the declaration fails, the data in the declaration form will be modified according to the reason for the failure, the online tax calculation will be retried, and then the declaration will be submitted again.

[0082] S54: After payment is completed, the system will automatically perform tax adjustment and reconciliation. All platform operators in the tax return will undergo an income health check. Tax adjustment and reconciliation will only be triggered for platform operators whose taxable income matches the current period's income in the tax return.

[0083] The tax filing module adjusts the actual tax paid by platform practitioners for the current period and pushes the adjusted amount to the tax calculation module. The tax calculation module then notifies the third-party settlement system to process any overpayment or underpayment. After the adjustment is completed, the tax filing module updates the cumulative factor for the previous period in the monthly tax calculation table to ensure accurate tax calculation for the next period.

[0084] S6: Tax clerks can manually correct manual tax adjustments after filing a tax return, as well as calibrate the cumulative tax factor.

[0085] S61: After payment is completed, the tax agent can initiate a correction of the tax return.

[0086] If the tax amount increases after the corrected declaration, the tax can be paid online and a tax payment certificate can be issued.

[0087] If the tax amount decreases after the corrected declaration, you need to go to the tax bureau window to apply for a tax refund, cancel the original tax payment certificate, and obtain a new tax payment certificate.

[0088] S62: After the tax return is corrected, based on the platform practitioners' declaration details in the latest tax return, the tax agent can perform manual tax difference adjustment and reconciliation operations. The logic is the same as the automatic tax difference adjustment and reconciliation operation in step S54.

[0089] In summary, the tax calculation engine for withholding tax declarations for internet platform practitioners includes a tax calculation module and a tax filing module. The tax calculation module communicates with the internet platform's settlement system to obtain the platform practitioners' taxable income and performs real-time calculation of withheld taxes. After the tax calculation is completed, the tax calculation module automatically synchronizes personnel information to the tax filing module. The tax filing module automatically collects and submits personnel information for platform practitioners, and performs online tax calculation, supplementary form filling, declaration, and payment operations for the comprehensive income prepayment declaration form of platform practitioners.

[0090] The tax calculation module has the following functions:

[0091] (1) The tax calculation module is responsible for connecting to the settlement system of the Internet platform and supporting the real-time calculation of pre-withheld taxes based on the tax-inclusive income of platform practitioners per order, per day or a specific tax calculation cycle.

[0092] (2) Based on the continuous labor remuneration obtained by platform practitioners, the tax calculation module applies the cumulative withholding method for tax calculation, and supports flexible configuration of tax-exempt income, tax reduction and exemption, commercial health insurance, personal pension and other deductions not included in the tax calculation. The tax calculation module minimizes the risk of under-withholding of tax due to changes in practitioners' deduction information.

[0093] (3) The tax calculation module decouples the tax calculation and tax filing processes. During tax calculation, income accumulation and withholding tax calculation are performed based on the practitioner's identification number. After the tax calculation is completed, the tax calculation module automatically synchronizes the personnel information to the tax filing module, triggering the platform's automatic collection and reporting process of practitioners' personnel information. This significantly reduces the risk of tax calculation failure caused by failure to collect or collection failure of personnel information, and improves the stability and availability of the tax calculation engine.

[0094] The tax filing module has the following functions:

[0095] (1) After the taxpayer completes the tax calculation, the system triggers the automatic collection and reporting process. The tax reporting module automatically obtains the taxpayer's identity information from the Internet platform business system and completes the reporting by the tax bureau personnel.

[0096] (2) After the current period's income is closed, the tax calculation module will automatically synchronize the practitioner's total income for the current period to the tax filing module. The tax filing module will then connect to the tax bureau to perform online tax calculation, supplementary form filling, declaration, and payment operations for the comprehensive income prepayment declaration form.

[0097] (3) This system adds several automatic and manual tax adjustment nodes to the bonded process in the tax filing module. First, after the current period's accounts are closed, the system obtains the latest cumulative data from the tax bureau for the previous period and calculates taxes online. Based on the online tax calculation results, the system automatically triggers tax adjustments to promptly supplement any under-deducted taxes in the tax calculation process. After the current period's declaration and payment are completed, for practitioners whose income has passed the inspection, the system will automatically trigger tax adjustments and reconciliation to refund any overpayment or supplement any underpayment of taxes between the pre-deducted taxes and the actual taxes paid. After the declaration form is corrected, the tax officer can manually initiate tax adjustments and reconciliation.

[0098] (4) Internet platforms generally support practitioners to withdraw cash per order or per day. Therefore, there is an overlap between the current period's declaration and the next period's tax calculation. In order to ensure that the tax withholding in the next period's tax calculation is more accurate, the system will automatically calibrate the previous period's cumulative factor in the next period's tax calculation when the current period's tax is adjusted.

[0099] Through the layered design of the tax calculation module and the tax filing module, this invention realizes a high-concurrency, high-reliability function for calculating the continuous labor remuneration of platform practitioners, meeting the needs of large-scale internet platforms for real-time large-scale cash withdrawal and tax deduction business scenarios.

[0100] The tax calculation engine for withholding and filing tax returns for internet platform practitioners decouples tax calculation from personnel reporting, enhancing tax calculation stability. It enables automatic tax adjustment and calculation calibration across multiple nodes, effectively reducing the risk of tax non-collection due to practitioners leaving the platform. It can perform consistency checks on revenue and tax payments across upstream and downstream systems, effectively ensuring data consistency between tax payments and revenue in the settlement, tax calculation, and tax filing modules, and providing timely warnings and corrections for any anomalies.

Claims

1. A tax calculation engine for withholding tax declaration by internet platform practitioners, characterized in that: It includes a tax calculation module and a tax filing module. The tax calculation module is used to communicate with the settlement system of the Internet platform to obtain the tax-inclusive income of platform practitioners and perform real-time calculation of pre-withheld taxes. After the tax calculation is completed, the tax calculation module automatically synchronizes the personnel information to the tax filing module. The tax filing module automatically collects and submits personnel information of platform practitioners, and performs online tax calculation, supplementary form filling, declaration, and payment operations for the comprehensive income pre-payment declaration form of platform practitioners.

2. The tax calculation engine for withholding tax declaration for internet platform practitioners as described in claim 1, characterized in that: The following steps are included when performing real-time tax calculation and automatic personnel reporting: S1: The internet platform settlement system sends a tax calculation request to the tax calculation engine. The tax calculation module processes the tax calculation logic based on the labor remuneration provided by the platform practitioners, either through forward or reverse calculation. S2: The tax calculation module adds a synchronized table of personnel and enterprise relationships to determine whether the platform practitioners under the current enterprise tax number have notified the tax filing module to submit personnel information. If the tax number and personnel have been pushed in the synchronized table, no processing is required; otherwise, the information that has not been pushed will be sent to the tax filing module for personnel information collection and submission processing. S3: The tax filing module obtains data from platform practitioners, determines whether the filing is under another company's tax number, updates the platform practitioners' personnel information, and resubmits and verifies personnel information; it can manually handle any failures in updating the platform practitioners' personnel information.

3. The tax calculation engine for withholding declarations by internet platform practitioners according to claim 2, characterized in that: In step S1, the internet platform settlement system sends a tax calculation request to the tax calculation engine. The tax calculation module processes the tax calculation logic based on the labor remuneration provided by the platform practitioners, either through forward or reverse calculation, including the following steps: S11: The internet platform settlement system calls the tax details synchronization interface to push the platform practitioners' single / daily / weekly tax-inclusive income to the tax calculation module of the tax calculation engine. The tax calculation module performs interface mandatory fields and data verification. S12: The tax calculation module processes the tax calculation logic according to the forward / reverse calculation method set by the tax calculation engine: S13: The internet platform settlement system synchronously returns the pre-withheld tax amount through the interface. The internet platform settlement system generates a settlement statement for the platform practitioner on the same day and transfers the funds to the virtual account, which the platform practitioner can then withdraw.

4. The tax calculation engine for withholding declarations by internet platform practitioners according to claim 2, characterized in that: In step S3, the tax filing module obtains the data of platform practitioners, determines whether the filing is being done under another company's tax number, updates the personnel information of platform practitioners, and re-submits personnel information and verifies identity, including the following steps: S31: Determine whether the platform practitioner already exists under the current enterprise tax number in the synchronized person-enterprise relationship table; S32: Determine whether the platform's practitioners have submitted tax returns under other companies' tax numbers in the tax filing module; S33: Update the personnel information of practitioners on the platform, remove the "incomplete" label, and determine whether the current enterprise has enabled the departmental reporting switch; S34: When submitting personnel information and verifying identity for practitioners on the platform, if personnel submission fails or identity verification fails, the tax officer can open the personnel collection page, manually modify the personnel information, and resubmit.

5. The tax calculation engine for withholding tax declaration for internet platform practitioners as described in claim 1, characterized in that: When adjusting tax payments, the tax reporting module automatically triggers online tax calculation and the first tax adjustment based on the pre-declaration form provided by the tax calculation module. Then, the tax agent executes the individual income tax declaration. After the tax payment is completed, the tax agent can also perform manual tax adjustment and tax calculation cumulative factor calibration. Includes the following steps: S4: After closing the books, the tax calculation module will synchronize the current period's revenue information to the tax filing module and generate a pre-filing form; the tax filing module will automatically trigger online tax calculation and the first tax adjustment based on the pre-filing form, and perform online tax calculation and tax deduction processing; S5: After the tax agent completes the declaration of comprehensive individual income tax, the system will automatically adjust the tax amount and calibrate the tax calculation factor. S5: After the tax agent completes the declaration of comprehensive individual income tax, the system will automatically adjust the tax amount and calibrate the tax calculation factor.

6. The tax calculation engine for withholding declarations by internet platform practitioners according to claim 5, characterized in that: In step S4, the tax filing module automatically triggers online tax calculation and the first tax adjustment based on the pre-declaration form, including the following steps: S41: After the tax filing module successfully calculates taxes online, if the tax amount calculated online is greater than the tax amount withheld by the tax calculation module in this tax calculation process, the difference amount will be pushed to the tax calculation module, which will then notify the internet platform settlement system to complete the tax deduction. S42: After the tax adjustment is completed, the tax reporting module will synchronously update the cumulative factor of the previous period in the next period's tax calculation stage.

7. The tax calculation engine for withholding declarations for internet platform practitioners as described in claim 5, characterized in that: In step S5, the tax clerk executes the individual income tax comprehensive income declaration. After payment, the system automatically performs tax adjustment and tax calculation cumulative factor calibration; this includes the following steps: S51: On the income reporting page of the comprehensive income declaration form, the tax agent can view the current period income data of the platform practitioners, download the cumulative personal pension data of the practitioners, click on the current period income editing pop-up window, fill in the commercial health insurance, allowed deductible taxes and fees, current period tax reduction amount, and simultaneously fill in the commercial health insurance and current period tax reduction and exemption explanation in the appendix. S52: When a tax agent triggers the generation of a tax return, for individuals with zero or negative income in the current period, no income details are generated and no declaration is made. Negative income is carried forward to the next month. The tax return is locked after it is generated. S53: The tax clerk executes the individual income tax comprehensive income declaration; if the declaration is successful, the payment is executed; if the declaration fails, the data in the declaration form is modified according to the reason for the failure and the online tax calculation is retried, and then the declaration is resubmitted. S54: After payment is completed, the system will automatically perform tax adjustment and balance operation. The tax reporting module will adjust the amount based on the actual amount of tax paid by the platform practitioners in this period and push the adjusted amount to the tax calculation module. The tax calculation module will then notify the third-party settlement system to complete the tax refund or supplementary payment.

8. The tax calculation engine for withholding declarations by internet platform practitioners according to claim 5, characterized in that: In step S6, the tax clerk can manually correct the manual tax adjustment after filing the declaration, as well as the calibration of the tax accumulation factor; this includes the following steps: S61: After payment is completed, the tax agent can initiate a correction of the tax return. S62: After the tax return is corrected, the tax agent can perform manual tax difference and reconciliation operations based on the latest tax return details of the platform practitioners.

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