Title:
VALUE-ADDED TAX CALCULATION SYSTEM USING MULTI-PURPOSE TAX INVOICE
Document Type and Number:
WIPO Patent Application WO/2021/194021
Kind Code:
A1
Abstract:
Provided is a value-added tax calculation system using a multi-purpose tax invoice, comprising: an output tax invoice issuing unit that issues a multi-purpose tax invoice on the date of receipt of the amount of supply for supplied goods or services, wherein the multi-purpose tax invoice is issued such that taxable and non-taxable items are separately listed from a supply value, which is the value of goods or services exempt from tax, and the amount of supply, which is the supply value plus an output tax amount of taxable items, is recorded therein; an input tax invoice collecting unit that collects multi-purpose tax invoices received when paying the amount of purchase for purchasing necessary goods or services for the supplied goods or services; and a value-added tax calculating unit that calculates, as a value-added tax, an amount obtained by subtracting the total input tax amount collected by the input tax invoice collecting unit from the total output tax amount issued by the output tax invoice issuing unit during a predetermined taxation period.
Inventors:
CHA SAM JUN (KR)
Application Number:
PCT/KR2020/010200
Publication Date:
September 30, 2021
Filing Date:
August 03, 2020
Export Citation:
Assignee:
CHA SAM JUN (KR)
International Classes:
G06Q40/00; G06Q30/04; G06Q40/02
Foreign References:
| KR20180007396A | 2018-01-23 | |||
| KR20140033872A | 2014-03-19 | |||
| KR20160028010A | 2016-03-11 | |||
| KR102136880B1 | 2020-07-23 | |||
| KR100787166B1 | 2007-12-21 | |||
| KR101305276B1 | 2013-09-06 | |||
| KR101075217B1 | 2011-10-19 |
Other References:
CHA, SAM JUN.: "A study on Improving of VAT refund system : Focused on draining national treasury of deduction & refund system of input VAT", MASTER THESIS, August 2015 (2015-08-01), Korea, pages 1 - 75, XP009530992
SEO DAE-YOUNG: "Trade of precious metals... Transparency can be secured with a combined tax invoice", TAXTIMES, 23 November 2015 (2015-11-23), pages 1 - 5, XP055852731, Retrieved from the Internet> [retrieved on 20211019]
See also references of EP 4131124A4
SEO DAE-YOUNG: "Trade of precious metals... Transparency can be secured with a combined tax invoice", TAXTIMES, 23 November 2015 (2015-11-23), pages 1 - 5, XP055852731, Retrieved from the Internet
See also references of EP 4131124A4
Attorney, Agent or Firm:
KIM, Ham-Kon (KR)
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