common sense

Working principle of anti-counterfeiting tax control system

1. Workflow

Purchase invoices: Enterprises hold IC cards to purchase invoices from tax authorities.

Invoice reading: the invoice number on the IC card is read into the billing system.

Fill in the invoice: fill in the printed invoice in the invoicing system.

Copy tax and file tax returns: after the tax is copied by the billing system, the tax returns are submitted to the tax authorities with the IC card and statement.

2. Anti-counterfeiting and tax calculation

The main information on the invoice (invoice code, invoice number, invoice date, buyer's tax number, seller's tax number, amount and tax amount) is encrypted to generate 84-bit ciphertext; And when printing invoices, the main information is stored in the black box of the golden tax card one by one.

Step 3: Identify fakes.

The process of identifying invoices is to scan the whole face (plain text and ciphertext) into the computer with a scanner. After the ciphertext is decrypted by the authentication system, it is compared with the plain text on the invoice. If there is any discrepancy, it is a fake ticket.

(Hall certification, online certification)

Special invoices must be certified to be deducted. Ordinary invoices cannot be deducted, but they can be verified voluntarily.

Copy tax returns

The third part is the composition and operation flow of one machine multi-ticket system.

I. System composition

General equipment, special equipment, billing software

1. General equipment:

1) computer: WIN98 version 2 and above, the minimum configuration should meet: CL2. 1 and above, hard disk 40G and above, memory 128M and above, optical drive, and more than two PCI slots. It is recommended that you use a special machine for anti-counterfeiting and tax control.

2) printer: needle printer (it is recommended that you use a flat-push bill printer)

2 special equipment (including golden tax card, IC card reader and tax-controlled IC card)

3) Golden Tax Card: It is the core component of the anti-counterfeiting tax control system.

4) Card reader: used to read and write the information on the IC card and connect the golden tax card.

5) IC card: it is the "key" to enter the system. Before entering the system, you must insert an IC card reader, which is divided into 32K, 64K or larger capacity. Due to the limitation of IC card capacity, 32K can store up to 630 invoices, while 64K can store 1350 invoices.

Note: Special equipment can only be installed after being certified by the tax authorities. After the issuance, the golden tax card and IC card have a one-to-one correspondence.

2. Billing software

Second, the system operation process

First use process: login-initialization (start, end, setup)-invoice management-tax declaration processing.

The daily use process is: login-invoice management-tax declaration processing.

The fourth part of the system login and initial use

I. System startup, login and exit:

1. Turn on the computer and insert the IC card.

2. Double-click the "anti-counterfeiting tax-controlled invoice" icon.

3. Click "Enter System"-Select (Administrator)-Confirm.

Note: When the warehouse is put into storage for the first time, you must select "Administrator" for initialization, operator management and other operations. Usually there is no requirement, but pay attention to whose name you enter. The drawer's name printed on the invoice is the same.

4. Exit the system

Click the "Exit" button-"Exit System"

Second, the system initialization:

First, initialization

1. function: It is used to establish a complete database used by the system, and to clear all the charging data (excluding customer and commodity information) in the hard disk, so that the system is in the "initial setting" state.

2. Methods: System Setup/Initialization-Modify the name of the administrator-Confirm.

B, initialization is finished.

1. Function: Use the system to switch to the "normal processing" state.

2. Method: System Settings/Initialization End-OK.

note:

1) This function must be used when the system is first installed or completely reinstalled. Do not use this function easily after using this software for business processing for a certain period of time.

2) Before Initialization Start and Initialization End are executed, the business modules of Invoice Management and Tax Reporting Processing cannot be enabled.

Three. Company Information Settings (Parameter Settings)

1) When an enterprise issues an invoice, the "Seller Information" is taken from here. Only select bank account number or multiple account numbers, which must be filled in correctly in advance.

2) Method: Click System Settings-Parameter Settings.

3) Note:

You just need to change your address, phone number and bank account number. All the data of "enterprise name" and "billing machine information" are taken from the golden tax card, and need not be entered or modified.

Press Enter to enter multiple bank accounts.

If you want to modify the name or tax number of this unit, you need to go to the tax bureau with a golden tax card and an IC card; Other information can only be modified by IC card.

4. Maximum invoiced amount

(1) What is shown here is the maximum amount of the special invoice. When the enterprise is a single waste material enterprise, only the sales invoice of waste materials can be issued. When you view "Parameter Settings/Drawer Information", the drawer limit is blank.

(2) All ceilings in the system refer to the maximum amount excluding tax. (For example, the maximum limit is1000000 yuan, that is, the tax-free amount of invoicing cannot be greater than or equal to10000000 yuan).

(3) The maximum billing limit can only carry IC cards.

Fourth, operator management.

1. Function: Add, modify and delete operators (only system administrators can do this).

2. Method: Administrator in System Maintenance/Operator Management/Operator Management-Edit-Operate Identity Management Window-Name of Administrator in Operator Management Window-Enter the name of the administrator of the company-Click on the Operation Identity Management Window-Exit.

The above is the modification process. If "+"is added, press "-"to delete.

3. There is only one system administrator, which cannot be added or deleted, only the name can be modified.

The fifth part of the daily billing work

I. Invoice receipt

1. Invoice purchase

You can purchase multiple volumes of various types of invoices at a time, with a maximum of five volumes.

Special invoices and invoices for waste materials use the same paper invoice (special VAT invoice). Pay attention to distinguish the number segments and store them in different categories.

2. Invoice reading (only after each purchase of a new invoice)

1) function: the invoice reading function is the premise of issuing invoices, which is mainly used to read electronic invoices purchased by enterprises and stored in ic cards as golden tax cards. You can read five volumes of different kinds of invoices at a time.

(If you only purchase invoices and issue invoices directly without the operation of "Invoice Reading", the system will prompt "There is no invoice in the golden tax card" and "Invoice Reading" should be performed. )

2) Method: invoice management/invoice reading-confirmation -OK.

3) The golden tax card has reached the lock-up period, so you cannot read the invoice.

3. Invoice inventory query

1) function: view the remaining invoice quantity and the invoicing limit of various invoices.

2) Method: invoice management/invoice collecting management/invoice inventory query.

Note: If the taxpayer is newly authorized to issue a certain invoice ceiling in the tax terminal system, the target of the new ceiling will be different for different invoices.

For special invoices, the quota acts on the invoicing system and takes effect immediately when invoicing. However, for waste materials invoices and ordinary invoices, the quota acts on invoices purchased after quota changes, rather than directly acting on the invoicing system.

4. Refund of invoices (subject to the consent of the national tax, no arbitrary operation)

Function: Invoice return is to return the electronic information in the enterprise golden tax card that has not been invoiced to the tax-controlled ic card. It cannot be re-read into the golden tax card through "invoice reading" and can only be handled in the national tax.

Under normal circumstances, enterprises should return the remaining invoices in the golden tax card under the following circumstances: 1. The code or number of the purchased electronic invoice does not match the actual paper invoice; 2. Need to change the tax number or replace the golden tax card; 3. The local tax authorities require the refund of the remaining invoices.

Second, the coding settings

1. Customer code setting

1) function: it is mainly used to enter customer information that has business relationship with the enterprise and needs to be invoiced, and it can also be modified and deleted. When filling in the invoice, you can select "Buyer Information" from the customer code base.

In order to improve the work efficiency of the billing staff, it is suggested that enterprises correctly input customer information into the customer code base before invoicing.

2) Method: "System Settings"/"Customer Code"

Common toolbar: "+"adds a line (adds a blank line above the selected line).

"-"Delete a line (first select the customer line to delete). If there is a lower level code, it cannot be deleted directly.

"√" indicates that the data is valid.

Input of various data

Code A: If there is no grouping, the recommended code is 000 1 0002.

B name:

C code: optional.

D Tax number: The first four digits of the enterprise tax registration number are the corresponding administrative region codes. (Note: If the first four digits of the code do not exist in the administrative region code table, the system will give a "dialog box" for adding the administrative region code, and write the administrative region name in the administrative region code. )

E address, telephone number and bank account number: click the cursor twice in this column and click "…" in this column.

Button, and enter the relevant information in the pop-up remarks field editor. Click "Confirm" after entering.

3) note: the difference between "exit" and "x":

Edit status: in non-edit status, you can only query and cannot modify.

4) Import and Export: Export is used to export all the coding information in the coding library to the specified path in text file format. This function is generally used to back up the information of the coding library to avoid the loss of coding information or tedious manual coding in reinstall the system. Import is used to import text file data into the encoding library. .

2. Commodity coding settings

1) function: commodity code setting is mainly used to enter commodity information sold by enterprises, and the entered commodity information can also be modified and deleted. When filling in an invoice, Commodity Information can only be selected from this commodity code base. Therefore, before issuing the invoice, the enterprise must correctly enter the commodity information into the commodity coding library in advance.

2) Method: "System Settings/Commodity Coding"

Each tool button and each item are basically the same as the customer code.

3) Note:

"Commodity Tax Item" must be selected.

B commodity code base can only be established in commodity codes, and must be established in advance, and cannot be directly entered on the surface.

C unit price can include tax or not, F stands for "No" (excluding tax) and T stands for "Yes" (including tax).

3. Tax item code

1) function: it is mainly used for a series of editing operations such as entry, modification, deletion and query. Commonly used tax items have been stored in the system, so it is generally unnecessary to set them.

2) Method: System Settings-Code Settings-Tax Item Code-VAT.

Third, fill in the invoice.

The three invoices are basically filled in the same way. The following mainly introduces various filling methods of special invoices, including listing, discounting, copying and other operations.

1. Simple invoice (maximum 8 lines)

1) empty ticket adjustment: invoice management/invoice filling-confirmation (pop up automatically in turn)

2) Fill in:

A. Fill in the buyer information: enter it directly, and click "Customer" to save the buyer information in the customer code base.

""after the name or tax number of point B.

B. Fill in the commodity information: you can only choose from the commodity code base. Click the product name, and then click the "…" button to make a selection. After filling in the information, the tax amount will be automatically calculated and cannot be modified.

(If there is a lot of customer information or commodity information, you can quickly locate or match the customer and commodity information by clicking the title bar of the item you want to find, and pressing ctrl+ the left mouse button. )

An invoice can only have one tax rate, and the first line of goods determines the tax rate of this invoice.

C payee and approver: you can enter directly (without saving) or click ""to select.

3) Save: Click the "Print" button.

4) Print invoice: select "Print" in the print confirmation box to print immediately; Select "Don't Print" to temporarily cancel printing, but the invoice has been saved, but it has not been printed yet, so you can print it in Invoice Query.

2. Invoice with list (more than 8 commodities)

1) empty ticket adjustment and customer filling: same as before.

2) Fill in the list: click the "List" button, fill in the detailed data of the goods in the list window, and click "Exit" to return to the coupon. After the sales list is filled in, it cannot be printed directly. You can only print after querying in the Invoice Query function.

3) Note: invoices with lists can only have list lines and list discount lines, and there are no other commodity lines. That is, an invoice surface can fill in commodity information and list information at the same time, but it cannot appear at the same time.

You can list the invoices being output.

Only one sales list can be brought with each invoice.

Step 3 sell at a discount

A. discount without invoice list

1) Fill in blank ticket, customer and commodity: same as before.

2) Select the goods to be discounted, select the "Discount" button, and enter "Discount Rate" or "Discount Amount" in the window to confirm that the other item will be automatically calculated.

3) Note:

The discount line is included in the total number of goods, and no other goods line can be inserted between the goods line and its discount line.

Discounted goods cannot be modified. If you need to modify, please delete the discount line first.

You can discount each line of goods, or you can discount multiple consecutive lines of goods or all goods in a unified way.

All commodity lines must be valid before discounts can be made.

B. Discount of list invoice

Click "List" on the ticket face to enter the "Sales List Filling Window". After filling in the list, select the goods to be discounted, select the "Discount" button, enter one of "Discount Rate" or "Discount Amount" in the window to determine whether to automatically calculate the other item, and click "Exit" to return to the coupon.

4. Issue negative invoices

1) function: when the invoice issued by the enterprise is wrong or the buyer returns the goods due to the quality of the goods, but the copied tax cannot be invalidated, a negative invoice can be issued to offset it.

When filling in a negative invoice, you must first specify the code and number of the corresponding positive invoice. When printing a negative invoice, the system will automatically print the code and number of the corresponding positive invoice in the remarks column of the negative invoice.

2) Method:

Empty ticket: same as before.

Click the negative button, enter the code and number of the corresponding positive invoice, and confirm again-Next-OK. There will be two situations:

A. There is a corresponding positive invoice in the current invoice library: the invoice information is automatically filled in, and the quantity and amount are filled in as negative numbers.

B there is no corresponding positive invoice in the current invoice library: click ok to fill in the invoice information (the quantity or amount is negative).

Save and print invoices: same as before.

3) Note:

A. Negative output invoices are not allowed to be attached with a list, nor can they be discounted.

B. Invalid tickets cannot be negative.

5. Copy the invoice:

1) function: When the content of the invoice to be issued is completely or partially the same as that of the previous invoice, you can use this function to improve the invoicing speed.

2) Call up a blank ticket, press the "Copy" button, and double-click the invoice to be copied (if you only copy the commodity information, you can cancel the "Customer Information" in the Options).

Only the original invoice can be copied, and the copied invoice can be modified before printing.

6. Ordinary invoices and invoices for waste materials should be filled in.

The filling methods of the three invoices are basically the same. Ordinary invoices and invoices for waste materials can also have lists, discounts and negative numbers. The unit price printed on the front of various invoices is tax-free.

The following mainly introduces the characteristics of ordinary invoices and invoices for waste materials in the process of filling in.

1) Ordinary invoice

Invoice Management-Invoicing Management-Invoice Filling-General Invoice Filling: the system will automatically call out the confirmation window of general invoice number to be issued in turn.

Name must be filled in, and other items can be blank. The buyer must fill in the tax number, which can be 15, 18 or 20 digits.

B. The system supports issuing general VAT invoices with the tax rate not exceeding 3 1%. However, enterprises should consciously fill in the invoices according to the current VAT policy, and the selected tax rate should meet the requirements of the IRS, so as not to invalidate the invoices.

C A 20-digit verification code will be generated in the upper left corner of the invoice face, which is convenient for buyers to check the authenticity.

D ordinary invoices cannot be deducted, and enterprises can voluntarily go to the tax bureau to write off invoices.

2) Waste materials

Invoice Management-Invoice Management-Invoice Filling-Invoice Filling for Waste Materials: the invoice filling window for waste materials to be invoiced will be automatically called out in turn.

A only commodities with tax rate of "0" can be selected for invoices of waste materials, and commodities with other tax rates cannot be selected.

B invoices for waste materials are printed on special paper invoices, and the words "waste materials" are automatically printed on the upper left corner of the paper invoices to distinguish them from general special VAT invoices.

Fourth, the invoice query

1. function: The main function of invoicing query is to query various invoicing and list contents, and realize repeated printing of invoices, continuous printing and sales list printing.

2. Method: Invoice Management/Invoice Query-Select a month-Confirm.

A. Print invoices repeatedly: select the invoices to be printed and click Print-Invoice in the toolbar.

B print list: select the invoice to print the list, and click Print-Sales List (full print format)-Print.

C continuous printing: use Ctrl+ left mouse button to select Invoice-Print-Invoice.

D. You can query all invoices issued to enterprises by clicking the "Find" button and then entering the enterprise name or tax number in the Buyer's information office.

Note: To print the invoice, you can click the print button in the invoice filling window or print it repeatedly in the invoice query function. (Invoices can be printed in single or multiple sheets. )

Verb (abbreviation of verb) Invoice is invalid.

1. Invoice is invalid.

1) function: If the invoice issued by the enterprise is wrong or the buyer returns the goods due to quality problems, you can use the invoice voiding function to void the electronic information of the invoice.

2) Method: Invoice Management/Invoice Voiding-Select the invoice to void-Void-Confirm-Confirm.

3) Description:

A. Duplicated tax returns or monthly invoices cannot be voided, and only negative invoices can be issued for write-off.

B after an invoice is voided, the voided status cannot be changed. Please check it carefully when it is invalid.

C. When voiding invoices, the system restricts that invoices issued by any operator can be voided except for the status of "system administrator", and other operator identities must follow the principle of "whoever issues them shall be voided". (When voided, the prompt "There is no qualified invoice in the current invoice library" may be that the current drawer has not issued an invoice)

2. Not invoiced is invalid (generally not used)

1) function: When the unused paper invoice of the enterprise is lost or damaged, you can use the void without invoice function to void the corresponding electronic invoice in the golden tax card. You must wait until the invoice becomes the "current number" in the golden tax card before you can operate.

2) Method: Invoice Management/Invoicing Management/Voided Void-Confirm-Abandon (Void only once)

Part VI Tax Copies and Declarations

First, the handling of copying tax returns

1. Tax filing process and time

1) basic process: copy tax and write ic card-print out report-use IC card and report to declare tax.

2) Tax copying time:

Tax copy in levy period: when invoicing on 1 day every month, the system will prompt "the tax copy period has arrived, please copy the tax in time", and the tax must be copied at this time, otherwise the invoice cannot be issued; Tax declaration must be made during the tax declaration period, otherwise the system will automatically lock it; 1- 10

The system prompts that "the golden tax card has reached the lock-up period, please copy the tax return in time", so you need to report to the tax bureau after copying and paying taxes.

Copy tax at any time during the non-levy period: the tax copy time is not limited, but the tax must be filed before the next tax copy.

Note: The system supports tax copying at any time to solve the problems of increasing invoice volume and management of tax authorities. The system prompts enterprises with "full invoice area" to continue issuing invoices after non-levy tax copying. Therefore, if it is not necessary to prohibit this operation, you can only copy the tax return during the tax collection period every month, and you must copy the tax return during the tax collection period, regardless of whether the invoice has been collected or not.

2. Copy the tax method steps:

1) Write IC card: "tax declaration processing"-"tax copy processing"

2) Print the report: Tax Treatment-Invoice Information.

3) Description:

"tax copy processing" writes all kinds of billing data into an IC card at one time.

Optional tax copy periods include Current Data and Previous Data.

Current data refers to the data that has been sent but not copied. Select "Current Data" when copying. When copying the current data, the system automatically verifies whether there is information about ticket purchase or refund on the IC card. If there is information about ticket purchase and refund on the IC card, you can't copy the tax.

The data of the previous period refers to the old tax copied in the process of tax copying. For example, if the IC card is accidentally damaged after tax copying, you can replace the IC card in the tax authorities and copy the data of the first issue again in the "tax copying process". When copying the last data, the information of ticket purchase and refund in IC card will not affect the tax copying.

It is recommended to enter the billing system in time after tax declaration.

Second, the golden tax card management

1. Status query

Function: used to display the current status information of the golden tax card and IC card.

2. Golden Tax Card Clock Settings

1) function: used to modify the golden tax card clock. This operation needs to be authorized by the IRS with IC card first, and it must be modified when entering the system for the first time after authorization, otherwise the authorization will disappear (that is, the authorization can only be modified once), which is generally unnecessary.

2) Method: tax declaration processing-golden tax card management-golden tax card clock setting.

Third, the invoice data statistics

1. Annual data statistics of golden tax card

2. Monthly statistics of golden tax card

3. Monthly statement of invoice receiver

Part VII System Maintenance

First, data collation

1. "System Maintenance"-"Data Arrangement"-"Data File Arrangement": Rebuild the database index in case of unexpected operation or abnormal phenomenon.

2. "System maintenance"-"data sorting"-"data file cleaning": it is generally unnecessary to delete the data of the hard disk in the first few months to improve the running speed.

Second, the query backup

1. System Maintenance-Query Backup-Select the directory of data backup: used to query backup database information.

2. "System Maintenance"-"Exit Query": resume business operation.

The eighth part of the main extension structure

The single machine multi-ticket billing subsystem supports the main extension structure. For the billing system with master-slave structure, its usage method and workflow are basically the same as those of single machine, with the main differences as follows:

(1) extension cannot go directly to the tax bureau to buy a refund. When buying a ticket, the mainframe will go to the tax bureau to buy it and distribute it to the extension. The deferred refund is returned to the host computer first, and then to the tax bureau.

(2) When copying tax, it is not necessary to summarize the tax return data. Extensions can declare tax separately, and all extensions will be reported to the host after the tax return is successful.

(3) Whether the main extension is running, such as "Cumulative Sum Error", "Calendar Clock Error" and "Year Base Out of Range" all indicate that the Golden Tax Card is damaged and needs to be replaced.