Computer system

Abstract

To provide a computer system that can determine risks for tax investigations.SOLUTION: The computer system determines the risk level for tax investigations by using numerical values from financial statements.SELECTED DRAWING: Figure 6

Description

Technical Field

[0001] The present invention relates to a computer system for diagnosing the risk level of a tax audit from the numerical values of financial statements.

Background Art

[0002] Patent Document 1 discloses a technology for a computer system that performs financial analysis.

Prior Art Documents

Patent Documents

[0003]

Patent Document 1

Summary of the Invention

Problems to be Solved by the Invention

[0004] However, in the financial analysis computer system described in Patent Document 1, although the user can understand the financial aspects, there is a disadvantage that the user cannot judge the risk of a tax audit.

[0005] The present invention aims to provide a computer system that can judge the risk of a tax audit.

Means for Solving the Problems

[0006] The computer system according to the first aspect of the present invention diagnoses the risk level of a tax audit from the numerical values of financial statements.

[0007] Preferably, the fixed costs and variable cost rates are calculated from the financial numerical values for the past several years, and based on these, the estimated amount of operating profit and loss for the target year is calculated.

[0008] Preferably, the difference between the estimated amount of the estimated operating profit and loss and the actual operating profit and loss amount for the target year is calculated and displayed.

[0009] Preferably, at least, the risk level is displayed for each mid-category of financial items.

[0010] Preferably, at least, the risk level is displayed for each accounting item.

[0011] Preferably, when the degree of risk is determined to be risky as a result of the calculation, the risk is evaluated step by step.

[0012] Preferably, the first evaluation result is calculated and determined by a group of calculations from one perspective that calculates each numerical value in the financial statements using a plurality of calculation formulas, and the first evaluation result may be reflected as a risk level in two or more items of the mid-category of financial items or accounting items.

[0013] Preferably, the first evaluation result is calculated and determined by a group of calculations from one perspective that calculates each numerical value in the financial statements using a plurality of calculation formulas, and the first evaluation result is reflected as different risk levels in two or more items of the mid-category of financial items or accounting items.

Effect of the Invention

[0014] The computer system according to the present invention makes it possible to provide a computer system capable of judging the risk of a tax audit.

Brief Description of the Drawings

[0015]

Figure 1

Figure 2

Figure 3

Figure 4

Figure 5

Figure 6

Figure 7

Figure 8

Mode for Carrying Out the Invention

[0016] <First Embodiment> FIG. 1 is an explanatory diagram of the flow of data calculation, analysis, and diagnosis according to the first embodiment of the present invention.

[0017] In step S01, the user inputs each data of the financial statements. Here, the user is usually a business owner (individual business owner, corporation) or a company employee in charge of finance, etc. As for the method of inputting each data, the user can also upload the financial statements as PDF data by himself / herself. When there is no character data, it is also possible to convert it into character data (numeric data) by OCR by a computer system from the image. Alternatively, the user can directly input values from a personal computer, smartphone, etc. Or it is also possible to upload an image from the camera function of a personal computer, smartphone, etc. and perform OCR. That is, any method can be used as long as the numbers in the financial statements can be finally processed electronically.

[0018] In step S02, a computer system (which may be a computer, a server, or each terminal) calculates based on each numerical value of the financial statements input in step S01, and diagnoses (calculates, computes, and outputs) the tax risks such as declaration omissions and tax omissions, or the risk level of a tax audit. An example of the calculation method will be described later. Note that this diagnosis may also be performed by AI or the like in the future.

[0019] In step S03, at least display the diagnosis result to the user. At this time, it may be displayed not only to the user but also to those in an advisor position (tax accountants, certified public accountants, accounting consultants, etc.). Hereinafter, those in an advisor position will be referred to as "advisors". Note that it is more appropriate that the display content is different for the advisor and the user. This is because, from the advisor's position, there may be a case where it is necessary to provide further advice (consultation, consultation, etc.) based on the display content.

[0020] In this embodiment, it is described on the premise that there are two persons with different positions, the user and the advisor, but it is not necessarily the case that both are required, and only one of them may be sufficient. However, in that case, for the display screen described later, the same content as that for the advisor may be displayed to the user.

[0021] FIG. 2 is an explanatory diagram of a user input screen and a user output screen 10 which is an output screen for the user. FIG. 3 is an explanatory diagram of an advisor output screen 20 which is an output screen for the advisor.

[0022] FIG. 4 is an explanatory diagram of the upper half of the user situation table 11 of the main subjects and the advisor situation table 21 of the main subjects described in FIGS. 2 and 3. FIG. 5 is an explanatory diagram of the lower half of the user situation table 11 of the main subjects and the advisor situation table 21 of the main subjects described in FIGS. 2 and 3.

[0023] FIG. 6 is an explanatory diagram of the user comprehensive evaluation table 12 and the user risk determination table 13 of the user output screen 10.

[0024] FIG. 7 is an explanatory diagram of the advisor comprehensive evaluation table 22, the advisor risk determination table 23, and the break-even point analysis table 25 of the advisor output screen 20. FIG. 8 is an explanatory diagram of the analysis ratio table 26 of the advisor output screen 20.

[0025] As shown in FIG. 2, on the user output screen 10, there are provided a user status table 11 for major subjects, a user comprehensive evaluation table 12, and a user risk determination table 13. The user status table 11 is originally one table, but is divided into two for the purpose of enlarging the characters for explanation. Specifically, the upper user status table 11a of the user status table 11 is illustrated in detail in FIG. 4, and the lower user status table 11b of the user status table 11 is illustrated in detail in FIG. 5.

[0026] As shown in FIG. 3, on the advisor output screen 20, there are provided an advisor status table 21 for major subjects, an advisor comprehensive evaluation table 22, an advisor risk determination table 23, a break-even point analysis table 25, and an analysis ratio table 26. The advisor status table 21 is originally one table, but is divided into two for the purpose of enlarging the characters for explanation. Specifically, the upper advisor status table 21a of the advisor status table 21 is illustrated in detail in FIG. 4, and the lower advisor status table 21b of the advisor status table 21 is illustrated in detail in FIG. 5. Here, the content displayed in the advisor status table 21 is the same as the content in the user status table 11. The content displayed in the advisor comprehensive evaluation table 22 is the same as the content in the user comprehensive evaluation table 12. The content displayed in the advisor risk determination table 23 is the same as the content in the user risk determination table 13. Thus, the reason why there are items only on the advisor output screen, such as the break-even point analysis table 25 and the analysis ratio table 26, even though they are not displayed on the user output screen 10, is that they are items necessary when the advisor gives advice to the user.

[0027] Hereinafter, the user output screen 10 in FIG. 2 and the advisor output screen 20 in FIG. 3 will be described in detail. FIGS. 4 and 5 are originally one table, but are only divided into two for the purpose of enlarging the characters for explanation. That is, the user status table 11 of the main subject is the user output screen 10, which is the combination of the table in FIG. 5 under the table in FIG. 4. The same applies to the advisor output screen 20.

[0028] First, the user inputs numerical values of financial statements and the like on a user input screen (not shown). The user input screen (not shown) is almost the same as the user status table 11 shown in FIGS. 4 and 5. The reason for "almost" is that only an item for entering each item for the "● month period of R2 year" is added before (to the left of) "● month period of R3 year" (1-1) in the user status table 11. With this input, the "compared with the previous year" (1-2) in the user status table 11 is automatically calculated. In addition, in the user output screen 10 of FIG. 2, the user comprehensive evaluation table 12 and the user risk determination table 13 are displayed, but these tables are not displayed on the user input screen. The numerical values input in this way and the numerical values calculated therefrom are reflected in the user status table 11 (user output screen 10) shown in FIGS. 4 and 5. It should be noted that there may be multiple input methods on the user input screen, and it has been described above that it is not limited. The input items of the financial statements input in this embodiment are, in order from the top, 1 Sales (revenue) amount 2 Part-time sales (revenue) amount among the above 3 Cost of sales (revenue) 4 Beginning inventory of cost of sales 5 Raw material cost (purchase amount) of cost of sales 6 Labor cost of cost of sales 7 Subcontracted cost of cost of sales 8 Ending inventory of cost of sales 9 Depreciation of cost of sales 10 Rent for land and buildings of cost of sales 11 Gross profit on sales (revenue) 12 Executive compensation among selling expenses 13 Employee salary among selling expenses 14 Entertaining expenses among selling expenses 15 Depreciation expenses among selling expenses 16 Rent for premises among selling expenses 17 Operating profit or loss 18 Extraordinary gains 19 Extraordinary losses 20 Profit before tax for the current period 21 Carry - forward loss amount deductible for the current period 22 Declared income (after deductions) 23 Carry - forward loss for the next period 24 Corporate tax amount on the taxable income 25 Total of the asset section 26 Cash and deposits among assets 27 Receivables among assets 28 Accounts receivable among assets 29 Inventories among assets 30 Loans among assets 31 Buildings among assets 32 Machinery and equipment among assets 33 Vehicles and ships among assets 34 Land among assets 35 Total of the liability section 36 Payment bills among liabilities 37 Accounts payable among liabilities 38 Personal borrowings among liabilities 39 Other borrowings among liabilities 40 Total of the net asset section 41 Remuneration of the representative's account 42 Loans of the representative's account 43 Advance payments of the representative's account 44 Rent of the representative's account 45 Interest payments of the representative's account 46 Borrowings of the representative's account 47 Advance receipts of the representative's account Regarding these, input the numerical values for each year into the user input field 111 according to the top - most description in Figure 2 (input manually, by OCR, transfer from accounting software, etc. The same applies hereinafter). Note that the input order can be in any order. It is not necessarily required to be in the order from top to bottom. Also, the comparison with the previous period for each year is calculated or input. Specifically, except for the comparison with the previous period in R23, it can be automatically calculated. The content input, etc. in the user input field 111 in FIG. 2 is directly displayed in the advisor output field 211 in FIG. 3. Also, the user's main subject CP column 121 (= advisor's main subject CP column 221) will be described later.

[0029] As shown in FIG. 6, the user comprehensive evaluation form 12 represents the risk ( = risk) in terms of the number of stars for sales, cost of sales, raw material costs, outsourcing costs, labor costs, expenses, declared income, cash deposits, inventory assets, accounts receivable, accounts payable, and personal borrowings in terms of tax (tax inspection). Also, the user risk judgment form 13 judges the risk more comprehensively based on the user comprehensive evaluation form 12 and others compared to the user comprehensive evaluation form 12.

[0030] Similarly, on the advisor output screen 20, as shown in FIG. 7, the advisor comprehensive evaluation form 22 is output (displayed). The advisor comprehensive evaluation form 22 represents the risk ( = risk) in terms of the number of stars for sales, cost of sales, raw material costs, outsourcing costs, labor costs, expenses, declared income, cash deposits, inventory assets, accounts receivable, accounts payable, and personal borrowings in terms of tax (tax inspection). Also, the advisor risk judgment form 23 judges the risk more comprehensively based on the user comprehensive evaluation form 12 and others compared to the user comprehensive evaluation form 12. Note that the advisor comprehensive evaluation form 22 and the advisor risk judgment form 23 are the same as the user comprehensive evaluation form 12 and the user risk judgment form 13 respectively.

[0031] In the break - even point analysis form 25, the sales (revenue amount) from the first input in FIG. 2 is reflected in the "current period sales amount 25a". Similarly, the operating profit and loss from the 19th input in FIG. 2 is reflected in the "declared operating profit and loss 25C". On the other hand, in the column of the estimated amount 25b, the amount estimated by a computer or the like is input. The targets of estimation at this time are fixed costs, variable costs, and operating profit and loss.

[0032] The fixed costs and variable cost rate are calculated by, for example, the following method using the break-even analysis relational equation. (1) Break-even analysis Break-even analysis is a method of calculating the fixed costs and variable cost rate, decomposing the costs into fixed costs and variable costs, and calculating the break-even point by utilizing the fact that the relational equation of costs and operating rate (y = a + bx) holds when the sales amount is x, the fixed costs are a, and the variable cost rate is b. (2) Prerequisites for using break-even analysis Use the data for the three fiscal years of the most recent 4 to 2 fiscal years excluding the final fiscal year (current period). (3) Calculation of fixed costs and variable cost rate using the relational equation To obtain a and b from the relational equation (y = a + bx), calculate using the following simultaneous equations. Σy = na + bΣx Σxy = aΣx + bΣx^2 Note that "n" is the number of items, and since the data for three fiscal years are used, n = 3. When calculated, the formula for obtaining the variable cost rate b is b = (ΣxΣy - nΣxy) ÷ ((Σx)^2 - nΣx^2) (rounded to three decimal places) The fixed costs a are obtained by substituting the variable cost rate b into the following formula. a = (Σy - bΣx) ÷ n (rounded to the nearest whole number). Also, the variable costs are calculated by multiplying the variable cost rate by the current period's sales amount.

[0033] The operating profit and loss estimated by subtracting the calculated fixed costs and variable costs from the current period's sales amount 25a is calculated. The difference 25d is calculated by subtracting the declared operating profit and loss 25c from the value of the estimated operating profit and loss.

[0034] The analysis ratio table 26 is calculated, input, etc. for the gross profit margin, income rate, inventory turnover period, accounts payable ratio, number of employees, sales per employee, etc. for each year as shown in Figure 8. etc. Note that for the analysis ratio table CP127, the presence or absence of outliers is indicated by asterisks based on the calculation results described later.

[0035] <Analysis method (analytical method)> From the input data and calculation results as described above, a computer or the like analyzes and outputs. Some of the specific calculation formulas are described below.

[0036] <Sales 1> From the perspective of "the growth of sales is smooth, but the growth of income is sluggish", judge the risk of tax inspection. (1) Calculation Current period sales revenue ÷ Previous period sales revenue is a certain value or more (for example, 100% or more) (A) And ((Current period declared income (before deductions) ÷ Previous period declared income (before deductions)) ÷ (Current period sales revenue ÷ Previous period sales revenue)) is a certain value or less (for example, less than 100%) (B) In this case, it is determined that the flag of "the growth of sales is smooth, but the growth of income is sluggish" is established. In this way, the results are obtained by calculating both calculation formula (A) and calculation formula (B). The group of calculation formulas (a plurality of calculation formulas, two calculation formulas in this example) used when using a plurality of calculation formulas to judge such a single perspective is hereinafter expressed as "one perspective calculation group". (2) Reflection 1 (Output 1) And On the user status table 11 of the main subjects on the user output screen 10 (= the advisor status table 21 on the advisor output screen 20) "Sales revenue", "Declared income (before deductions)" Of the user main subject CP column 121 (= advisor main subject CP column 221) A certain display is made (see FIGS. 4 and 5). At the same time, a certain display is made at the place of "income rate" in the analysis ratio table 26 (see FIG. 8). This display (reflection) is called "the first evaluation result" (hereinafter the same). (3) Reflection 2 (Output 2) Furthermore, "Sales ***" is potentially reflected in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22). "Sales ***" is potentially reflected in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22). This display (reflection) is referred to as the "Second Evaluation Result" (the same applies hereinafter). Note that the star marks indicate that the more there are, the greater the risk. And in this example, since there are three star marks, it means that there is a fairly significant risk regarding sales.

[0037] One set of one - perspective calculation formulas is knowledge obtained from the statistics of the analysis results of the tax audit performance of the tax authorities over the years. And in this example, it shows that there are problems or the influence appears in the "Sales Revenue", "Declared Income (before deductions)", and "Income Rate" of the financial statements, and it reflects the analyzed (statistical analysis) results (First Evaluation Result). Also, in this example, since it is "Sales ***", it gives a warning to users etc. regarding "Sales" as a result of the analysis, and since there are three ★, it reflects that it is statistically known that the risk is quite high (Second Evaluation Result).

[0038] The reason for expressing the reflection in the User Comprehensive Evaluation Table 12 (= Advisor Comprehensive Evaluation Table 22) as potential is that it is not necessarily reflected as it is, but rather the evaluations in other calculation formulas are comprehensively calculated further for reflection. On the other hand, for the User Main Subject CP column 121 (= Advisor Main Subject CP column 221), even if the flag is established in the same way in other calculation formulas, it does not mean that multiple displays will be shown just because of duplication. CP means checkpoint, and it only indicates that attention is required for this item, and the degree of risk is represented in the User Comprehensive Evaluation Table 12 (= Advisor Comprehensive Evaluation Table 22). Hereinafter, other calculation formulas will be sequentially explained. Note that this calculation formula is just an example, and there are also multiple other calculation formulas. Furthermore, it goes without saying that the one - perspective calculation group can perform more complex calculations by further performing other calculations to determine whether the flag is established or not.

[0039] One of the important aspects of this invention is that there are multiple CP column parts to be reflected in one one - aspect calculation group (in this example, there are three: "sales amount", "reported income (before deductions)", and "income rate"). Another important aspect is that the results to be reflected are different between the user and the advisor after the calculation of one one - aspect calculation group (in this example, the "income rate" is not reflected to the user). Furthermore, it is also one aspect that not only the reflection on each of the above - mentioned CP column parts (the first evaluation result) but also the reflection on the user comprehensive evaluation form 12, etc. (the second evaluation result). Note that although the "sales amount", "reported income (before deductions)", and "income rate" are reflected in one one - aspect calculation group, it is the same when calculating the one - aspect calculation group during the calculation of the "sales amount", calculating the same one - aspect calculation group during the calculation of the "reported income (before deductions)", and calculating the same one - aspect calculation group during the calculation of the "income rate", which is included in the phrase of reflecting the result of one calculation). What is described in this paragraph and the previous two paragraphs is the same for the following one - aspect calculation group.

[0040] <Sales 2> From the perspective of "both sales and income have increased significantly", judge the risk of tax inspection. (1) Calculation Current - period sales amount÷Previous - period sales amount is above a certain value (for example, 110% or more) (A) And Current - period reported income (before deductions)÷Previous - period reported income (before deductions) is above a certain value (for example, 110% or more) In this case, it is judged that the flag of "both sales and income have increased significantly" is established. (2) Reflection 1 (Output 1) And On the user main - subject CP column 121 (= advisor main - subject CP column 221) of the user status table 11 of the main subjects on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) Of "sales amount" and "reported income (before deductions)" Certain display is performed (see Figures 4 and 5). ​Note that in the analysis ratio table 26 (see FIG. 8), this one - perspective calculation group is not displayed. (3) Reflection 2 (Output 2) Furthermore, in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22) "Sales ***" is potentially reflected.

[0041] <Sales 3> From the perspective of "Sales are increasing, but sales per person are decreasing", the risk of a tax audit is judged. (1) Calculation Current - period sales per person ÷ Previous - period sales per person is less than or equal to a certain value (for example, less than 100%) (A) And Current - period sales ÷ Previous - period sales is greater than or equal to a certain value (for example, 105% or more) (B) In this case, it is judged that the flag of "Sales are increasing, but sales per person are decreasing" is established. (2) Reflection 1 (Output 1) And In the user status table 11 of the main items on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) "Sales" A certain display is made in the user main - item CP column 121 (= advisor main - item CP column 221) (see FIGS. 4 and 5). At the same time, a certain display is made in the "Number of employees" and "Sales per person" of the analysis ratio table 26 (see FIG. 8). (3) Reflection 2 (Output 2) Furthermore, in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22) "Sales **" and "Personnel expenses *" are potentially reflected.

[0042] <Cost 1> From the perspective of "The increase in cost is higher than the increase in sales", the risk of a tax audit is judged. (1) Calculation Current - period sales ÷ Previous - period sales is greater than or equal to a certain value (for example, 100% or more) (A) And (Current cost of sales / Previous cost of sales) / (Current sales revenue / Previous sales revenue) is equal to or greater than a certain value (for example, 105% or more) (B) In this case, it is determined that the flag of "the cost increase is higher than the sales increase" is established. (2) Reflection 1 (Output 1) And For the user status table 11 of the main subjects on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) "Sales revenue", "Cost of sales") A certain display is made in the user main subject CP column 121 (= advisor main subject CP column 221) (see Figures 4 and 5). (3) Reflection 2 (Output 2) Furthermore, "Cost of sales ★★★" is potentially reflected in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22).

[0043] <Cost 2> Judge the risk of tax inspection from the perspective of "the increase in raw material (purchase, etc.) costs is higher than the increase in sales". (1) Calculation Current sales revenue / Previous sales revenue is equal to or greater than a certain value (for example, 100% or more) (A) And (Current raw material cost / Previous raw material cost) / (Current sales revenue / Previous sales revenue) is equal to or greater than a certain value (for example, 105% or more) (B) In this case, it is determined that the flag of "the increase in raw material (purchase, etc.) costs is higher than the increase in sales" is established. (2) Reflection 1 (Output 1) And For the user status table 11 of the main subjects on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) "Sales revenue", "Raw material cost" In the user main subject CP column 121 (= advisor main subject CP column 221) A certain display is made (see Figures 4 and 5). (3) Reflection 2 (Output 2) Furthermore, in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22)​ Potentially reflect both "Sales ★" and "Raw material costs ★★★". Here, it is a set of one - perspective calculations for cost evaluation, but it also reflects on sales. Most importantly, regarding the risk of raw material costs, although there is also a risk for sales, it shows that the risk level is quite low. The same applies to the following similar cases.

[0044] <Cost 3> Judge the risk of tax audit from the perspective of "the growth rate of outsourcing costs is higher than the growth rate of sales". (1) Calculation Current - period sales revenue ÷ Previous - period sales revenue is a certain value or more (for example, 100% or more) (A) And (Current - period outsourcing costs ÷ Previous - period outsourcing costs) ÷ (Current - period sales revenue ÷ Previous - period sales revenue) is a certain value or more (for example, 105% or more) (B) In this case, it is judged that the flag of "the growth rate of outsourcing costs is higher than the growth rate of sales" is established. (2) Reflection 1 (Output 1) And For the user status table 11 of the main subjects on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) "Sales revenue" and "Outsourcing costs" In the user's main - subject CP column 121 (= advisor's main - subject CP column 221) Make a certain display (see Figures 4 and 5). (3) Reflection 2 (Output 2) Furthermore, potentially reflect "Sales ★" and "Outsourcing costs ★★★" in the user comprehensive evaluation form 12 (= advisor comprehensive evaluation form 22).

[0045] <Expenses 1> Judge the risk of tax audit from the perspective of "the growth rate of labor costs is higher than the growth rate of sales". (1) Calculation Current - period sales revenue ÷ Previous - period sales revenue is a certain value or more (for example, 100% or more) (A) And (Current labor cost / Previous labor cost) / (Current sales / Previous sales) is equal to or greater than a certain value (e.g., 105% or more) (B) In this case, it is determined that the flag of "the growth rate of labor cost is higher than the growth rate of sales" is established. (2) Reflection 1 (Output 1) And On the user status table 11 of the main items on the user output screen 10 (= the advisor status table 21 on the advisor output screen 20) For "Sales", "Labor expenses", "Officer remuneration", "Employee salary" In the user main item CP column 121 (= advisor main item CP column 221) Certain display is performed (see Figures 4 and 5). (3) Reflection 2 (Output 2) Furthermore, "Labor cost ★★" is potentially reflected in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22).

[0046] <Asset 1> From the perspective of "the increase in inventory assets is less than the increase in sales", the risk of tax inspection is judged. (1) Calculation Current sales / Previous sales is equal to or greater than a certain value (e.g., 100% or more) (A) And (Current inventory assets / Previous inventory assets) / (Current sales / Previous sales) is equal to or less than a certain value (e.g., less than 100%) (B) In this case, it is determined that the flag of "the increase in inventory assets is less than the increase in sales" is established. (2) Reflection 1 (Output 1) And On the user status table 11 of the main items on the user output screen 10 (= the advisor status table 21 on the advisor output screen 20) For "Sales", "Inventory assets" In the user main item CP column 121 (= advisor main item CP column 221) Certain display is performed (see Figures 4 and 5). At the same time, certain display is performed at the position of "Inventory asset turnover period" in the analysis ratio table 26 (see Figure 8). ​​ (3) Reflection 2 (Output 2) Furthermore, it potentially reflects "Inventory Assets ★★" in the User Comprehensive Evaluation Table 12 (= Advisor Comprehensive Evaluation Table 22). Potentially reflect "Inventory Assets ★★".

[0047] <Liability 1> From the perspective of "the growth of the payment account is greater than or equal to the growth of the cost (raw material cost + outsourced cost)", judge the risk of tax inspection. (1) Calculation The current period raw material cost ÷ the previous period raw material cost is a certain value or more (for example, 100% or more) (A) And (The year-on-year ratio of (accounts payable + bills payable)) ÷ (the year-on-year ratio of (raw material cost + outsourced cost)) is a certain value or more (for example, 100% or more) (B) (The year-on-year ratio of (accounts payable + bills payable)) is a certain value or more (for example, 105% or more) (C) In this case, it is judged that the flag of "the growth of the payment account is greater than or equal to the growth of the cost (raw material cost + outsourced cost)" is established. (2) Reflection 1 (Output 1) And In the User Status Table 11 of the main subjects on the User Output Screen 10 (= Advisor Status Table 21 on the Advisor Output Screen 20) For "raw material cost", "bills payable", "accounts payable" On the user main subject CP column 121 (= advisor main subject CP column 221) Make a certain display (see Figures 4 and 5). At the same time, make a certain display in the "Payment Account Ratio" of the Analysis Ratio Table 26 (see Figure 8). Make a certain display in the "Payment Account Ratio". (3) Reflection 2 (Output 2) Furthermore, it potentially reflects "Payment Account ★★" in the User Comprehensive Evaluation Table 12 (= Advisor Comprehensive Evaluation Table 22). Potentially reflect "Payment Account ★★".

[0048] <Profit Rate 1> From the perspective of "the growth of the gross profit from sales is low", judge the risk of tax inspection. (1) Calculation The current period sales amount ÷ the previous period sales amount is a certain value or more (for example, 100% or more) (A)​​ And ((Current gross profit from sales÷Previous gross profit from sales)÷(Current sales amount÷Previous sales amount)) is equal to or less than a certain value (for example, less than 100%) (B) In this case, it is determined that the flag of "low growth in gross profit from sales" is established. (2) Reflection 1 (Output 1) And For the user status table 11 of the main subjects on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) "Gross profit from sales" A certain display is made in the user main subject CP column 121 (= advisor main subject CP column 221) (see Figures 4 and 5). (3) Reflection 2 (Output 2) Furthermore, "Sales ★" and "Cost of sales ★★" are potentially reflected in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22). Furthermore, "Sales ★" and "Cost of sales ★★" are potentially reflected in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22). "Sales ★" and "Cost of sales ★★" are potentially reflected.

[0049] <Profit rate 2> From the perspective of "the growth rate of operating profit is lower than the growth rate of gross profit from sales", the risk of tax audit is judged. (1) Calculation Current gross profit from sales÷Previous gross profit from sales is equal to or greater than a certain value (for example, 100% or more) (A) And Current operating profit÷Previous operating profit is equal to or less than a certain value (for example, less than 100%) (B) In this case, it is determined that the flag of "the growth rate of operating profit is lower than the growth rate of gross profit from sales" is established. (2) Reflection 1 (Output 1) And For the user status table 11 of the main subjects on the user output screen 10 (= advisor status table 21 on the advisor output screen 20) "Gross profit from sales" and "Operating profit and loss" A certain display is made in the user main subject CP column 121 (= advisor main subject CP column 221) (see Figures 4 and 5). (3) Reflection 2 (Output 2) Furthermore, in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22) Potentially reflect "expenses ***".

[0050] In the above - mentioned ways, the computer, each terminal (including mobile phones, PDAs, etc.), and the server calculate and display (output) the analysis results. Based on this, a single user can judge the risk. Of course, when seeking advice from an advisor in the normal way of using, based on this diagnosis result (output result, analysis result, analytical result), the advisor can explain the risk of tax inspection and point out problems.

[0051] <The following lists an example of an important perspective (superordinate concept, middle - level concept, etc.)> 1. A tax risk degree judgment computer system based on tax analysis using business analysis methods and statistical analysis methods The business analysis method refers to an analysis method that utilizes relational equations mainly used for break - even point analysis based on each numerical value input into the financial statements. The statistical analysis method mainly refers to a method of comparative analysis by counting comparison with the previous year or the year before last (trend analysis) for each accounting item and by the ratio to sales for the current year. And tax analysis refers to a method of analyzing the risks of declaration omissions, tax assessment omissions, so - called tax risks, based on the knowledge obtained from the statistics of the analysis results of the tax inspection performance of the national tax authorities over the years by utilizing business analysis methods and statistical analysis methods.

[0052] 2. A tax risk judgment computer system based on the utilization of break - even point analysis and statistical analysis results Specifically, for example, it is to calculate the break - even point analysis table 25 in Figure 7 and reflect it in the user risk judgment table 13 (= advisor risk judgment table 23).

[0053] 3. A computer system that performs macro - analysis of tax risks by counting input of corporate tax return forms and settlement results (financial statements) and micro - analysis of tax risks to extract "accounting items" where declaration omissions are assumed The "account item" here may be, for example, to make a certain display in the user's main item CP column 121 (= advisor's main item CP column 221) (see FIGS. 4 and 5).

[0054] 4 A computer system that extracts account items with a high risk of tax inspection and comprehensively determines the tax risk level by inputting the counts of financial statements for several years. Specifically, for example, it is to (potentially) reflect "sales ★" and "cost of sales ★★" in the user's comprehensive evaluation form 12 (= advisor's comprehensive evaluation form 22).

[0055] 5 A computer system that calculates the amount of tax evasion assumed and determines the level of tax risk by utilizing the break-even point analysis. Specifically, for example, it is to calculate the break-even point analysis table 25 in FIG. 7 and reflect it in the user risk determination table 13 (= advisor risk determination table 23).

[0056] 6 A computer system that extracts the business year in which tax evasion is assumed from among the last three business years by utilizing the break-even point analysis. Specifically, for example, it is to calculate the break-even point analysis table 25 in FIG. 7 and reflect it in the user risk determination table 13 (= advisor risk determination table 23).

[0057] 7 A computer system that determines the level of tax risk from the difference between the estimated operating profit and the actual operating profit amount. Specifically, for example, it is to calculate the break-even point analysis table 25 in FIG. 7 and reflect it in the user risk determination table 13 (= advisor risk determination table 23).

[0058] 8 A computer system that calculates the estimated operating profit based on the fixed costs and variable ratios calculated by inputting the financial statements (each count) for past years, and determines the tax risk. Specifically, for example, it is to calculate the break-even point analysis table 25 in FIG. 7 and reflect it in the user risk determination table 13 (= advisor risk determination table 23).

[0059] A computer system that calculates the estimated operating profit based on the fixed costs and variable ratios calculated by inputting the financial statements (each count) for past years, and determines the level of tax risk based on the degree of the difference from the operating profit and loss (actual amount). Specifically, for example, it is to calculate the break-even point analysis table 25 in FIG. 7 and reflect it in the user risk determination table 13 (= advisor risk determination table 23).

[0060] A computer system that performs statistical analysis (correlation analysis) by dividing into seven categories of sales, cost of sales, expenses, declared income, assets, liabilities, and profit rates, and determines the tax risk level for each category. Specifically, for example, it is to (potentially) reflect "Sales ★" and "Cost of sales ★★" in the user comprehensive evaluation table 12 (= advisor comprehensive evaluation table 22).

[0061] A computer system for tax risk determination that focuses on changes in statistical analysis values indicating unreported declarations. Specifically, for example, it may be to make a certain display in the user main subject CP column 121 (= advisor main subject CP column 221) (see FIGS. 4 and 5).

[0062] A computer system that performs statistical analysis by inputting corporate tax return data and extracts accounting items for which unreported declarations are assumed. Specifically, for example, it may be to make a certain display in the user main subject CP column 121 (= advisor main subject CP column 221) (see FIGS. 4 and 5).

[0063] A computer system that determines tax risk by correlation analysis of the analysis ratios of accounting items indicating unreported declarations. Specifically, for example, it may be to make a certain display in the user main subject CP column 121 (= advisor main subject CP column 221) (see FIGS. 4 and 5).

[0064] A computer system for determining tax risks through computer system analysis by combining the analysis ratios of accounting items indicating tax return omissions, setting comparison criteria and extraction conditions. Specifically, for example, it may involve making a certain display in the user's main item CP column 121 (= advisor's main item CP column 221) (see Figures 4 and 5).

[0065] A computer system for determining tax risks through statistical analysis that captures the characteristic variability rates of each accounting item indicating tax return omissions. Specifically, for example, it means that the tax audit risk can be determined by checking the analysis ratio CP127 in Figure 8.

[0066] A computer system for determining the level of tax risks through correlation analysis of the variability rates of major accounting items over several years. Specifically, for example, it may involve making a certain display in the user's main item CP column 121 (= advisor's main item CP column 221) (see Figures 4 and 5).

[0067] A computer system for determining the level of tax risks through scoring according to the number of extraction conditions applicable to statistical analysis assuming tax return omissions and the content of the extraction conditions. Specifically, for example, it may involve (potentially) reflecting "sales ★" and "cost of sales ★★" in the user's comprehensive evaluation form 12 (= advisor's comprehensive evaluation form 22).

[0068] A computer system for analyzing accounting items assumed to have tax return omissions using the "decision tree analysis" method and determining the tax risks and tax risk levels of each accounting item. Specifically, for example, it may involve (potentially) reflecting "sales ★" and "cost of sales ★★" in the user's comprehensive evaluation form 12 (= advisor's comprehensive evaluation form 22). A computer system for analyzing accounting items assumed to have tax return omissions using the "decision tree analysis" method and determining the tax risks and tax risk levels of each accounting item. Specifically, for example, it may be to perform a certain display in the user's main subject CP column 121 (= advisor's main subject CP column 221) (see FIGS. 4 and 5).

[0069] A computer system for diagnosing the risk level of a tax audit from the numerical values of financial statements. With such a configuration, a computer system capable of judging the risk of a tax audit can be provided.

[0070] Calculate fixed costs and variable costs from the financial figures for the past several years, and calculate an estimated amount of operating profit or loss for the target year based on this. With such a configuration, the risk of a tax audit can be calculated more accurately.

[0071] Calculate and display the difference between the estimated amount of the estimated operating profit or loss and the actual operating profit or loss amount for the actual target year. With such a configuration, the risk of a tax audit can be calculated more accurately.Furthermore, the advisor can point out abnormal count values of dangerous financial statements and the existence of the risk of a tax audit, etc.

[0072] At least, display the risk level of a tax audit for each mid - category of financial accounts. With such a configuration, since it is possible to judge the presence or absence of danger for each mid - category of financial accounts, it becomes easy to discover and correct problems.

[0073] At least, display the risk level of a tax audit for each ledger account. With such a configuration, since the risk level can be known for each ledger account, it becomes possible to respond starting from the parts with high risk.

[0074] When the risk level is determined to be risky as a result of the calculation, perform a stage - based evaluation of the risk. With such a configuration, it becomes possible to respond starting from the parts with high risk.

[0075] The first evaluation result is calculated and determined by a single - perspective calculation group that calculates each value in the financial statements using multiple calculation formulas. The first evaluation result may reflect different levels of risk as two or more items in the intermediate classification of financial accounts or accounting items. With such a configuration, it becomes possible to judge the risk for a plurality of accounting items from a single - perspective calculation group.

[0076] The first evaluation result is calculated and determined by a single - perspective calculation group that calculates each value in the financial statements using multiple calculation formulas. The first evaluation result reflects different risk levels as two or more items in the intermediate classification of financial accounts or accounting items. ← Margin filling With such a configuration, it becomes possible to judge the level of risk for a plurality of accounting items from a single - perspective calculation group.

[0077] <Definitions, etc.> The "single - perspective calculation group" refers to a group of calculation formulas (a plurality of calculation formulas, two calculation formulas in the example of <Sales 1>) used when using multiple calculation formulas to judge from a single perspective.

Explanation of symbols

[0078] 10 User output screen 11 User status table 11a Upper - side user status table 11b Lower - side user status table 12 User comprehensive evaluation table 13 User risk judgment table 20 Advisor output screen 21 Advisor status table 21a Upper - side advisor status table 21b Lower - side advisor status table 22 Advisor comprehensive evaluation table 23 Advisor risk judgment table 25 Break - even point analysis table 25a Current - period sales revenue 25b Estimated amount 25c Declared operating profit and loss 25d Opening balance 26 Analysis Ratio Table 111 User Input Field 121 User Major Subject CP Field 127 Analysis Ratio CP 211 Advisor Output Field 221 Advisor Major Subject CP Field

Claims

1. A computer system for diagnosing the risk level of a tax audit from the numerical values in financial statements.

2. Calculate fixed costs and variable costs from the financial figures of the past several years, and calculate an estimated amount of operating profit or loss for the target year based on this. The computer system according to Claim 1.

3. Calculate and display the difference between the estimated amount of the estimated operating profit or loss and the actual operating profit or loss amount for the target year. The computer system according to Claim 1 or 2.

4. Display the risk level at least for each mid-category of financial items. The computer system according to Claim 1.

5. Display the risk level at least for each accounting item. The computer system according to Claim 1.

6. When the risk level is determined to be risky as a result of the calculation, Conduct a staged assessment of the risk. The computer system according to Claim 1.

7. Calculate and determine the first evaluation result by a group of calculations from one perspective that calculates each numerical value in the financial statements using a plurality of calculation formulas, The first evaluation result may be reflected as a risk level in two or more items of the mid-category of financial items or accounting items. The computer system according to Claim 1.

8. Calculate and determine the first evaluation result by a group of calculations from one perspective that calculates each numerical value in the financial statements using a plurality of calculation formulas, The first evaluation result is reflected as different risk levels in two or more items of the mid-category of financial items or accounting items. The computer system according to Claim 1.

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