A value added tax rate tax item compliance checking method, system and program product

Abstract

The application belongs to the technical field of artificial intelligence, and specifically discloses a value-added tax rate tax item compliance checking method, system and program product, which can complete comprehensive compliance checking of large-scale tax data of enterprises in a short time, ensures that all key data can be audited and verified in time, automatically identifies and establishes a matching corresponding relationship between a tax item and a tax rate and a tax item without manual intervention, significantly improves the reliability and efficiency of data matching, can respond to tax law changes in real time, automatically updates and adjusts tax rules, avoids matching errors caused by policy changes, can deeply mine potential non-compliant tax situations, and gives a theoretical basis to improve the overall quality of tax data, and further supports users to make necessary tax rule data corrections, greatly improves the experience and work efficiency of users.

Description

Technical Field

[0001] This invention belongs to the field of artificial intelligence technology, specifically relating to a method, system, and program product for checking the compliance of value-added tax rates and tax items. Background Technology

[0002] Taxation plays a crucial role in business operations. A good tax record is not only a symbol of a company's reputation but also a vital component of its credit rating. The tax authorities' evaluation of a company's tax behavior directly impacts its credit rating, which is essential for gaining trust and support in areas such as bank loans and business partnerships. Faced with an increasingly stringent regulatory environment, corporate tax compliance has become a focal point. Effective tax management not only helps companies successfully pass audits and inspections by tax authorities but also enhances overall compliance and transparency. However, in group companies, due to factors such as mergers, divisions, investments, acquisitions, and restructurings, or due to differences among accounting entities, diversified financial systems often emerge. Furthermore, the varying professional skill levels of different accounting entities within the group introduce certain risks to the company's tax management. Therefore, there is an urgent need for a unified and efficient technology to verify corporate value-added tax data, ensuring its compliance with laws and regulations, thereby improving the efficiency and accuracy of corporate tax management. Summary of the Invention

[0003] The purpose of this invention is to provide a method, system, and program product for checking the compliance of value-added tax rates and tax items, so as to solve the above-mentioned problems existing in the prior art.

[0004] To achieve the above objectives, the present invention adopts the following technical solution: Firstly, a method for checking the compliance of VAT rates and tax items is provided, including: Obtain the latest tax policy documents and update the tax item and policy basis table based on the latest tax policy documents. The tax item and policy basis table includes several tax items and the corresponding tax rates for each tax item. The tax item and policy basis table is compared with the enterprise's value-added tax classification system to extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the value-added tax classification system. Based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax categories, the relationship between tax categories and tax rates in the tax rate and tax category relationship table is verified to obtain the verified tax rate and tax category relationship table. The tax item and tax rate relationship in the verified tax rate and tax item relationship table is converted into a reconciliation relationship formula, and an inspection rule table is constructed using the reconciliation relationship formulas corresponding to each tax item and tax rate. The tax rate and tax compliance of accounting entries involving corresponding reconciliation formulas in the target voucher details table are checked using the inspection rule table, and the compliance inspection results are obtained.

[0005] In one possible design, the method further includes: The compliance inspection results are used to generate a VAT rate and tax item compliance inspection report, which is then saved and exported.

[0006] In one possible design, before updating the tax item and policy basis table based on the latest tax item policy documents, the method further includes: Obtain real-time tax policy documents and perform natural language processing on the tax policy documents to extract each tax item, the corresponding tax rate for each tax item, and the policy basis for each tax item and tax rate. The policy basis comes from the corresponding tax policy documents. Named entity recognition and hierarchical processing are performed on each tax item to obtain the hierarchical tax items. Then, a tax item and policy basis table is constructed using the hierarchical tax items, the corresponding tax rates, and the policy basis for each tax item and tax rate. The tax item and policy basis table is compared with the enterprise's VAT classification system to extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the VAT classification system. Based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax items, a tax rate and tax item relationship table is constructed.

[0007] In one possible design, the step of verifying the relationship between tax items and tax rates in the tax rate and tax item relationship table based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and taxable items, includes: The completeness of the tax rate and tax item relationship table is checked based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax categories. If the corresponding tax items and tax rates are missing from the tax rate and tax item relationship table, the corresponding tax items and tax rates are added to the tax rate and tax item relationship table, and the relationship between the corresponding tax items and tax rates is constructed.

[0008] In one possible design, the method further includes: In response to user-defined manual configuration instructions via the interface, modify the tax rate and tax item relationship table and / or the inspection rule table.

[0009] In one possible design, the use of a check rule table to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table includes: For accounting entries in the target voucher details table that reference tax rates for auxiliary accounting items with non-specific tax rates, the tax rate and tax item compliance is checked using the corresponding reconciliation formula in the inspection rules table. For non-compliant data found, the corresponding error details are listed, and the correct results are derived based on the corresponding reconciliation formula as guidance for modifying the corresponding accounting entries.

[0010] In one possible design, the use of a check rule table to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table includes: For accounting entries in the target voucher details table that reference a specific tax rate for auxiliary accounting items, the tax rate and tax item compliance is checked using the corresponding reconciliation formula in the check rules table. For non-compliant data found, the corresponding error details are listed, and the correct result is derived based on the corresponding reconciliation formula as guidance for modifying the corresponding accounting entries.

[0011] Secondly, a VAT rate and tax item compliance check system is provided, including a tax item update unit, a relationship extraction unit, a relationship verification unit, a rule construction unit, and a compliance verification unit, wherein: The tax item update unit is used to obtain the latest tax item policy documents and update the tax item and policy basis table based on the latest tax item policy documents. The tax item and policy basis table includes several tax items and the corresponding tax rates for each tax item. The relationship extraction unit is used to compare the tax item and policy basis table with the enterprise's value-added tax classification system, and extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the value-added tax classification system. The relationship verification unit is used to verify the relationship between tax items and tax rates in the tax rate and tax rate relationship table based on the extracted correspondence between tax items and tax rates and the correspondence between tax items and tax items, and to obtain the verified tax rate and tax rate relationship table. The rule building unit is used to convert the relationship between tax items and tax rates in the verified tax rate and tax item relationship table into a reconciliation relationship formula, and to build an inspection rule table using the reconciliation relationship formulas corresponding to each tax item and tax rate. The compliance verification unit is used to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table using the inspection rule table, and obtain the compliance check results.

[0012] Thirdly, a VAT rate and tax item compliance check system is provided, including: Memory, used to store instructions; A processor is configured to read instructions stored in the memory and execute the method described in any one of the first aspects above, according to the instructions.

[0013] Fourthly, a computer-readable storage medium is provided, on which instructions are stored, which, when executed on a computer, cause the computer to perform any of the methods described in the first aspect. A computer program product is also provided, which, when executed on a computer, performs any of the methods described in the first aspect.

[0014] Beneficial effects: This invention can complete a comprehensive compliance check of large-scale corporate tax data in a short time, ensuring that all key data can be audited and verified in a timely manner; this invention can automatically identify and establish the matching correspondence between tax items, tax rates, and tax categories without manual intervention, significantly improving the reliability and efficiency of data matching; this invention can respond to changes in tax laws in real time, automatically updating and adjusting tax rules to avoid matching errors caused by policy changes; this invention can deeply explore potential non-compliant tax situations and provide theoretical basis, improving the overall quality of tax data; furthermore, this invention also supports users in making necessary corrections to tax rule data, greatly improving user experience and work efficiency. Attached Figure Description

[0015] To more clearly illustrate the technical solutions in the embodiments of the present invention or the prior art, the drawings used in the description of the embodiments or the prior art will be briefly introduced below. Obviously, the drawings described below are only some embodiments of the present invention. For those skilled in the art, other drawings can be obtained based on these drawings without creative effort.

[0016] Figure 1 This is a schematic diagram of the steps in the method of Embodiment 1 of the present invention; Figure 2 This is a schematic diagram of the system configuration in Embodiment 2 of the present invention; Figure 3 This is a schematic diagram of the system configuration in Embodiment 3 of the present invention. Detailed Implementation

[0017] It should be noted that the descriptions of these embodiments are intended to aid in understanding the invention and do not constitute a limitation thereof. The specific structural and functional details disclosed herein are merely for describing exemplary embodiments of the invention. However, the invention may be embodied in many alternative forms and should not be construed as being limited to the embodiments described herein.

[0018] It should be understood that, unless otherwise explicitly specified and limited, the corresponding terms should be interpreted broadly. For example, "connection" can be a fixed connection, a detachable connection, or an integral connection; it can be a direct connection or an indirect connection through an intermediate medium; it can be a connection within two components. Those skilled in the art can understand the specific meaning of the above terms in the embodiments according to the specific circumstances.

[0019] Specific details are provided in the following description to provide a complete understanding of the exemplary embodiments. However, those skilled in the art will understand that the exemplary embodiments can be implemented without these specific details. For example, apparatus may be shown in block diagrams to avoid obscuring the examples with unnecessary details. In other embodiments, well-known processes, structures, and techniques may be omitted with non-essential details to avoid obscuring the embodiments.

[0020] Example 1: This embodiment provides a method for checking the compliance of value-added tax rates and tax items, which can be applied to relevant enterprise financial management systems, such as... Figure 1 As shown, the method includes the following steps: S1. Obtain the latest tax policy documents and update the tax item and policy basis table based on the latest tax policy documents. The tax item and policy basis table includes several tax items and the corresponding tax rates for each tax item.

[0021] In practice, the system pre-acquires real-time tax policy documents (such as VAT legal documents, commodity and service tax classification documents, etc.), and performs natural language processing on these documents to extract each tax item, its corresponding tax rate, and the policy basis for each tax item and tax rate. This policy basis, derived from the relevant tax policy documents, helps accountants correct errors during audits and provides theoretical support. Next, each tax item undergoes named entity recognition and hierarchical processing to obtain hierarchical tax items. A tax item and policy basis table is then constructed using the hierarchical tax items, their corresponding tax rates, and the policy basis for each tax item and tax rate. Finally, the tax item and policy basis table is compared with the enterprise's VAT classification system to extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the VAT classification system. Based on the extracted correspondences between tax items and tax rates, and between tax items and tax items, a tax rate and tax item relationship table is constructed.

[0022] When conducting VAT rate and tax item compliance checks, the system retrieves the latest tax policy documents and performs natural language processing on them in the same manner to extract each tax item, its corresponding tax rate, and the policy basis for each tax item and tax rate. Then, it performs named entity recognition and hierarchical processing on each tax item to obtain hierarchical tax items. Finally, it updates the tax item and policy basis table using the hierarchical tax items, their corresponding tax rates, and the policy basis for each tax item and tax rate. Simultaneously, to improve user experience, the system provides a user-friendly configuration interface, allowing users to perform basic operations such as adding, deleting, modifying, querying, enabling, disabling, importing, and exporting tax items and policy basis tables, thus effectively supplementing and enhancing the applicability of intelligent processing technology in application fields.

[0023] S2. Compare the tax item and policy basis table with the enterprise's VAT classification system, and extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the VAT classification system.

[0024] In practice, the system compares the tax item and policy basis table with the enterprise's VAT classification system, extracting the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the VAT classification system. The system will verify the tax rates corresponding to the automatically identified tax items against the object details of the enterprise's management object type "Tax Rate," ensuring the completeness of the existing management object details under the "Tax Rate" type. If it is confirmed that the current management object details already include the tax rates corresponding to the automatically identified tax items, the system will automatically generate corresponding matching links between tax items and tax rates. If omissions are found, the system can automatically supplement the missing tax rate information into the enterprise's management object details based on the tax item and policy basis table, and simultaneously generate corresponding matching links between tax items and tax rates. Then, the system will compare the enterprise's existing "Tax Item" classification system with the automatically identified tax item details. Under the broad category of "Tax Items," enterprises create subcategories such as input tax and output tax based on their business needs. The details of these subcategories will automatically establish a correspondence with the automatically identified tax item details, thus ensuring the completeness of the tax item classification system. For detailed tax items that already cover the existing tax item classification system, the system will automatically construct matching links between tax items and tax categories. If any missing tax item details are detected, the system can automatically add them and synchronously generate the corresponding tax item and tax category association.

[0025] S3. Based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax categories, verify the relationship between tax categories and tax rates in the tax rate and tax category relationship table to obtain the verified tax rate and tax category relationship table.

[0026] In practice, the tax rate and tax item relationship verification serves as the first layer of the entire compliance check. The system verifies the tax item and tax rate relationships in the tax rate and tax item relationship table based on the extracted correspondences between tax items and tax rates, resulting in a verified tax rate and tax item relationship table. This means the system comprehensively scans the integrity of the data in the tax rate and tax item relationship table. If a tax item has a corresponding tax rate and tax item detail, the system automatically constructs the correspondence between the tax item and the tax rate and tax item. If any missing tax rate and tax item detail is detected, the system automatically adds it and simultaneously constructs the correspondence between the tax item and the tax rate and tax item. For redundant or unrelated tax rate and tax item details, the system issues an alert, prompting manual intervention (the system lists detailed error data; users can click on the error data details in the system configuration interface to navigate to the corresponding tax rate and tax item relationship table for specific data modification. After all error data is corrected, the system automatically scans again) until all details in the tax rate and tax item relationship table are correctly processed. The system can respond to user-issued manual configuration commands via the configuration interface to modify the tax rate and tax item relationship table and / or inspection rule table.

[0027] S4. Convert the tax item and tax rate relationship in the verified tax rate and tax item relationship table into a reconciliation relationship formula, and use the reconciliation relationship formulas corresponding to each tax item and tax rate to construct an inspection rule table.

[0028] In practice, the system can use conditional statements and logical operators through natural language processing (NLP) to convert the tax rate and tax item correspondence rules (tax item and tax rate relationship) in the verified tax rate and tax item relationship table into reconciliation relationship formulas, and use the reconciliation relationship formulas corresponding to each tax item and tax rate to construct an inspection rule table.

[0029] The derivation of the reconciliation formula is based on the established relationships between tax rates and tax items in the verified tax rate and tax item relationship table. This can be applied to check the selected tax rates and tax items in the auxiliary accounting items of VAT-related accounting entries in subsequent voucher details tables to determine the accuracy of the correspondence between the selected tax items and tax rates. The logical operators used by the system can include: AND, OR, empty, NOT empty, contain, exclude, if, otherwise, then, plus sign, minus sign, multiplication sign, division sign, parentheses, greater than, greater than or equal to, less than, less than or equal to, equal to, not equal to. The source of the conditional statements used by the system can include the tax rate and tax item relationship table, voucher details tables, and others; constants are also supported.

[0030] For example, in the table of tax items and policy basis, the tax item "Value-added tax levied on small-scale taxpayers at a reduced rate of 1%" corresponds to a tax rate of 1%, and the corresponding tax item is "Value-added tax levied on small-scale taxpayers at a reduced rate of 1%". The reconciliation formula automatically converted by the system is as follows: If the Voucher Details Statement.Tax Items = Tax Items\VAT\Input Tax\Other\Small-scale taxpayers are subject to a reduced tax rate of 1%, then the Voucher Details Statement.Tax Rate = 1%. For special situations in actual work, the system provides a configuration interface for cross-reference formulas, which can be manually modified and supplemented by using existing conditional statements and logical operators.

[0031] S5. Use the inspection rule table to check the tax rate and tax compliance of the accounting entries in the target voucher details table that involve the corresponding reconciliation formulas, and obtain the compliance inspection results.

[0032] In practice, the system can utilize the inspection rule table to perform a second-level tax rate and tax item compliance check. This involves checking accounting entries in the target voucher details table that reference non-specific tax rates for auxiliary accounting items, using the corresponding reconciliation formulas in the inspection rule table to perform a tax rate and tax item compliance check, and obtaining the corresponding compliance check results. For non-compliant data detected, the system lists the corresponding error details and derives the correct results based on the corresponding reconciliation formulas as guidance for modifying the corresponding accounting entries. The items displayed on the second-level check results page may include the following: Serial Number: Automatically sorted based on voucher date and voucher number.

[0033] Check Results: Displays the check results, with selectable enumeration values ​​of "Correct" or "Incorrect".

[0034] Status Mark: Allows users to manually mark check results. Credentials marked as incorrect can be manually corrected here. When the check is re-executed, entries previously manually marked as correct will be considered to have passed the check.

[0035] Voucher Number: Directly displays the number of the voucher being inspected. Clicking the voucher number will take you through to the relevant voucher for further viewing.

[0036] Voucher Summary: Displays summary information of the voucher being inspected.

[0037] Entry Summary: Displays summary information of the entry being inspected.

[0038] Tax rate: Displays the tax rate selected for the entry being inspected.

[0039] Tax: Displays the tax category selected for the entry being inspected.

[0040] Tax derivation: Displays the tax that should be matched according to the algorithm.

[0041] Inspection rules: Displays the relevant policy explanations in the tax item and policy basis table matched by the algorithm.

[0042] Checkpoint Number: Displays the unique identifier ID of the checkpoint. Clicking the number will take you to the tax rate and tax item relationship table.

[0043] After the second-level inspection is completed, the system can use the inspection rule table to perform a third-level tax rate and tax item compliance check. This involves using the accounting entries in the target voucher details table that reference a specific tax rate for auxiliary accounting items, and applying the corresponding reconciliation formulas in the inspection rule table to perform a tax rate and tax item compliance check. The system then obtains the corresponding compliance check results. For any non-compliant data detected, the system lists the corresponding error details and derives the correct results based on the corresponding reconciliation formulas as guidance for modifying the corresponding accounting entries. The third-level inspection results page may display the following items: Serial Number: Automatically sorted based on voucher date and voucher number.

[0044] Check Results: Displays the check results, with selectable enumeration values ​​of "Correct" or "Incorrect".

[0045] Status Mark: Allows users to manually mark check results. Credentials marked as incorrect can be manually corrected here. When the check is re-executed, entries previously manually marked as correct will be considered to have passed the check.

[0046] Voucher Number: Directly displays the number of the voucher being inspected. Clicking the voucher number will take you through to the relevant voucher for further viewing.

[0047] Voucher Summary: Displays summary information of the voucher being inspected.

[0048] Entry Summary: Displays summary information of the entry being inspected.

[0049] Tax rate: Displays the tax rate selected for the entry being inspected.

[0050] Tax: Displays the tax category selected for the entry being inspected.

[0051] Tax derivation: Displays the tax that should be matched according to the algorithm.

[0052] Inspection rules: Displays the relevant policy explanations in the tax item and policy basis table matched by the algorithm.

[0053] Checkpoint Number: Displays the unique identifier ID of the checkpoint. Clicking the number will take you to the tax rate and tax item relationship table.

[0054] For the three levels of compliance checks mentioned above, the system can configure check tasks to automatically execute them at set times or manually review the tax rate and tax item compliance of the enterprise. If the previous level of check fails, the next level of check cannot proceed. The first level of check can run independently, and after the second level of check is completed, the third level of check can be skipped. The first level of check is automatically triggered before the third level of check is started. After the first level of check passes, the second level of check is automatically initiated, and after the second level of check passes, the third level of check is automatically initiated.

[0055] After completing the compliance checks at the corresponding level, the system can generate a VAT rate and tax item compliance check report based on the compliance check results, and save and output the VAT rate and tax item compliance check report for the relevant tax personnel of the enterprise to view.

[0056] This method can complete a comprehensive compliance check of a company's large-scale tax data in a short time, ensuring that all key data can be audited and verified in a timely manner; it can automatically identify and establish the matching correspondence between tax items, tax rates, and tax categories without manual intervention, significantly improving the reliability and efficiency of data matching; it can respond to changes in tax laws in real time, automatically updating and adjusting tax rules to avoid matching errors caused by policy changes; it can delve into potential non-compliant tax situations and provide theoretical basis, improving the overall quality of tax data; and it also supports users in making necessary corrections to tax rule data, greatly improving user experience and work efficiency.

[0057] Example 2: This embodiment provides a VAT rate and tax item compliance check system, such as Figure 2 As shown, it includes a tax item update unit, a relationship extraction unit, a relationship verification unit, a rule building unit, and a compliance verification unit, among which: The tax item update unit is used to obtain the latest tax item policy documents and update the tax item and policy basis table based on the latest tax item policy documents. The tax item and policy basis table includes several tax items and the corresponding tax rates for each tax item. The relationship extraction unit is used to compare the tax item and policy basis table with the enterprise's value-added tax classification system, and extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the value-added tax classification system. The relationship verification unit is used to verify the relationship between tax items and tax rates in the tax rate and tax rate relationship table based on the extracted correspondence between tax items and tax rates and the correspondence between tax items and tax items, and to obtain the verified tax rate and tax rate relationship table. The rule building unit is used to convert the relationship between tax items and tax rates in the verified tax rate and tax item relationship table into a reconciliation relationship formula, and to build an inspection rule table using the reconciliation relationship formulas corresponding to each tax item and tax rate. The compliance verification unit is used to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table using the inspection rule table, and obtain the compliance check results.

[0058] Example 3: This embodiment provides a VAT rate and tax item compliance check system, such as Figure 3 As shown, at the hardware level, it includes: The data interface is used to establish data communication between the processor and external data terminals; Memory, used to store instructions; The processor is used to read instructions stored in the memory and execute the VAT rate and tax item compliance check method in Embodiment 1 according to the instructions.

[0059] Optionally, the system also includes an internal bus, through which the processor, memory, and data interface can be interconnected. This internal bus can be an ISA (Industry Standard Architecture) bus, a PCI (Peripheral Component Interconnect) bus, or an EISA (Extended Industry Standard Architecture) bus, etc. The bus can be divided into an address bus, a data bus, a control bus, etc.

[0060] The memory may include, but is not limited to, random access memory (RAM), read-only memory (ROM), flash memory, first-in-first-out (FIFO) memory, and / or first-in-last-out (FILO) memory. The processor may be a general-purpose processor, including a central processing unit (CPU), a network processor (NP), etc.; it may also be a digital signal processor (DSP), an application-specific integrated circuit (ASIC), a field-programmable gate array (FPGA), or other programmable logic devices, discrete gate or transistor logic devices, or discrete hardware components.

[0061] Example 4: This embodiment provides a computer-readable storage medium storing instructions. When these instructions are executed on a computer, the computer performs the VAT rate and tax compliance check method described in Embodiment 1. The computer-readable storage medium refers to a data storage medium, which may include, but is not limited to, floppy disks, optical disks, hard disks, flash memory, USB flash drives, and / or Memory Sticks. The computer may be a general-purpose computer, a special-purpose computer, a computer network, or other programmable devices.

[0062] This embodiment also provides a computer program product that, when run on a computer, executes the VAT rate and tax compliance check method described in Embodiment 1. The computer can be a general-purpose computer, a special-purpose computer, a computer network, or other programmable device.

[0063] Finally, it should be noted that the above description is merely a preferred embodiment of the present invention and is not intended to limit the scope of protection of the present invention. Any modifications, equivalent substitutions, improvements, etc., made within the spirit and principles of the present invention should be included within the scope of protection of the present invention.

Claims

1. A method for checking the compliance of value-added tax rates and tax items, characterized in that, include: Obtain the latest tax policy documents and update the tax item and policy basis table based on the latest tax policy documents. The tax item and policy basis table includes several tax items and the corresponding tax rates for each tax item. The tax item and policy basis table is compared with the enterprise's value-added tax classification system to extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the value-added tax classification system. Based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax categories, the relationship between tax categories and tax rates in the tax rate and tax category relationship table is verified to obtain the verified tax rate and tax category relationship table. The tax item and tax rate relationship in the verified tax rate and tax item relationship table is converted into a reconciliation relationship formula, and an inspection rule table is constructed using the reconciliation relationship formulas corresponding to each tax item and tax rate. The tax rate and tax compliance of accounting entries involving corresponding reconciliation formulas in the target voucher details table are checked using the inspection rule table, and the compliance inspection results are obtained.

2. The method for checking the compliance of value-added tax rates and tax items according to claim 1, characterized in that, The method further includes: The compliance inspection results are used to generate a VAT rate and tax item compliance inspection report, which is then saved and exported.

3. The method for checking the compliance of value-added tax rates and tax items according to claim 1, characterized in that, Before updating the tax item and policy basis table based on the latest tax item policy documents, the method also includes: Obtain real-time tax policy documents and perform natural language processing on the tax policy documents to extract each tax item, the corresponding tax rate for each tax item, and the policy basis for each tax item and tax rate. The policy basis comes from the corresponding tax policy documents. Named entity recognition and hierarchical processing are performed on each tax item to obtain the hierarchical tax items. Then, a tax item and policy basis table is constructed using the hierarchical tax items, the corresponding tax rates, and the policy basis for each tax item and tax rate. The tax item and policy basis table is compared with the enterprise's VAT classification system to extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the VAT classification system. Based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax items, a tax rate and tax item relationship table is constructed.

4. The method for checking the compliance of value-added tax rates and tax items according to claim 1, characterized in that, The process of verifying the relationship between tax items and tax rates in the tax rate and tax item relationship table based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax categories, includes: The completeness of the tax rate and tax item relationship table is checked based on the extracted correspondence between tax items and tax rates, as well as the correspondence between tax items and tax categories. If the corresponding tax items and tax rates are missing from the tax rate and tax item relationship table, the corresponding tax items and tax rates are added to the tax rate and tax item relationship table, and the relationship between the corresponding tax items and tax rates is constructed.

5. The method for checking the compliance of value-added tax rates and tax items according to claim 1, characterized in that, The method further includes: In response to user-defined manual configuration instructions via the interface, modify the tax rate and tax item relationship table and / or the inspection rule table.

6. The method for checking the compliance of value-added tax rates and tax items according to claim 1, characterized in that, The method of using the inspection rule table to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table includes: For accounting entries in the target voucher details table that reference tax rates for auxiliary accounting items with non-specific tax rates, the tax rate and tax item compliance is checked using the corresponding reconciliation formula in the inspection rules table. For non-compliant data found, the corresponding error details are listed, and the correct results are derived based on the corresponding reconciliation formula as guidance for modifying the corresponding accounting entries.

7. The method for checking the compliance of value-added tax rates and tax items according to claim 1, characterized in that, The method of using the inspection rule table to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table includes: For accounting entries in the target voucher details table that reference a specific tax rate for auxiliary accounting items, the tax rate and tax item compliance is checked using the corresponding reconciliation formula in the check rules table. For non-compliant data found, the corresponding error details are listed, and the correct result is derived based on the corresponding reconciliation formula as guidance for modifying the corresponding accounting entries.

8. A value-added tax rate and tax item compliance inspection system, characterized in that, It includes a tax item update unit, a relationship extraction unit, a relationship verification unit, a rule building unit, and a compliance verification unit, among which: The tax item update unit is used to obtain the latest tax item policy documents and update the tax item and policy basis table based on the latest tax item policy documents. The tax item and policy basis table includes several tax items and the corresponding tax rates for each tax item. The relationship extraction unit is used to compare the tax item and policy basis table with the enterprise's value-added tax classification system, and extract the correspondence between each tax item and tax rate, as well as the correspondence between each tax item and each tax item under the value-added tax classification system. The relationship verification unit is used to verify the relationship between tax items and tax rates in the tax rate and tax rate relationship table based on the extracted correspondence between tax items and tax rates and the correspondence between tax items and tax items, and to obtain the verified tax rate and tax rate relationship table. The rule building unit is used to convert the relationship between tax items and tax rates in the verified tax rate and tax item relationship table into a reconciliation relationship formula, and to build an inspection rule table using the reconciliation relationship formulas corresponding to each tax item and tax rate. The compliance verification unit is used to perform tax rate and tax compliance checks on accounting entries involving corresponding reconciliation formulas in the target voucher details table using the inspection rule table, and obtain the compliance check results.

9. A value-added tax rate and tax item compliance inspection system, characterized in that, include: Memory, used to store instructions; A processor is configured to read instructions stored in the memory and execute the VAT rate and tax compliance check method according to any one of claims 1-7.

10. A computer program product, characterized in that, When the computer program product is run on a computer, the VAT rate and tax compliance check method described in any one of claims 1-7 is executed.

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