Research Of Enterprise VAT Batch Billing System

VAT on commodities (including taxable services) value added generated in thetransfer process as a tax levied on the basis of a turnover tax. From the tax principlethat VAT is a turnover tax on the added value of commodity production, distribution,labor services in multiple aspects of the new value or commodities levied. Implementprice of foreign tax that is borne by consumers, there is no value added tax was nottaxed.VAT is selling goods or providing processing, repairs and replacement services,and a tax on imported goods units and individuals on its implementation of valueadded levy. VAT has become one of China’s leading tax, VAT revenues accounted forover60%of China’s total tax revenue, is the biggest tax. Responsible for thecollection of VAT by the State Administration of Taxation, tax revenue for the centralfiscal revenue75%,25%of local revenues. Import VAT levied by the Customs andExcise Department, all tax revenue for the central revenue.In practice, the new value, or value-added commodity production and circulationprocess is difficult to accurately calculated. Therefore, the Chinese also used widelyused tax-deductible way internationally. That is based on sales of sales of goods orservices, when calculated at the rate specified in the sales tax, then deduct obtain thegoods or services paid for VAT, which is the tax amount, the difference is that thevalue added tax payable, which species calculated by the principles embodied in thevalue-added tax factors.VAT tax control system is to strengthen the national value-added tax collectionand management, improve the consciousness of taxpayers tax law, to detect andinvestigate VAT steal, a major component of tax fraud and the implementation of the national Golden Tax Project.VAT tax control system in1994by the State Administration of Taxation and theAerospace Corporation and other departments, organizational strength, joint research,collect computers, microelectronics, optoelectronics technology and data encryptiontechnologies developed in one. The system uses a hybrid encryption andauthentication algorithms, using a theoretically unbreakable machine a secret,one-time pad cryptosystem, with strong privacy and security. Tax authorities andenterprises to take advantage of the system can independently achieve securitycertification of invoices, without false invoices and networking to audit the bulk ofthe small end of the "yin and yang" vote anywhere. Meanwhile, the deduction madefrom the data subsystem stub data and authentication subsystem returns the systemwill be made directly to the VAT audit computer systems, computer audit by the VATsystem, VAT invoice information and tax return information comprehensivecross-reference to grasp the situation and found that the VAT tax sources of revenuemanagement process in a variety of problems that can curb the use of VAT invoicescriminal acts.But the VAT tax control system, there are many problems in the use of theprocess, especially for large enterprises in the requirements process large quantities oftickets opened, the current VAT tax control system is far unable to meet businessrequirements for efficient billing.