JP3334148B2 - Automatic bill splitting device - Google Patents

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to an automatic bill dividing device for dividing a payment amount into a plurality of bill amounts so as to minimize a stamp tax amount.

[0002]

2. Description of the Related Art Generally, transactions between companies are often settled by bills. For this bill, there are usually internal regulations for each company. For example, if the bill is less than 50,000 yen, pay by cash, if it is 50,000 yen or more, pay by bill, or 1 bill.
It is stipulated that payment is made in cash if the amount is less than 100,000 yen, and payment is made in the case of 100,000 yen or more. Further, in the case of bill settlement, it is necessary to affix a stamp of a prescribed amount stipulated by laws and regulations corresponding to the stated amount to a prescribed position of the bill indicating the amount to be paid.

In order to calculate the amount of stamp duty necessary for such a bill settlement, a table 70 showing the correspondence between the bill limit and the stamp tax defined by laws and regulations as shown in FIG. 7 is conventionally used. Was. As shown in FIG.
Tax-free for less than 100,000 yen, stamp duty of 200 yen for more than 100,000 yen and less than 1 million yen, stamp duty of 400 yen for more than 1 million yen and less than 2 million yen, etc., sequentially from low to high The bill limit divided in stages and the stamp duty corresponding to each bill limit are described in association with each other.

Conventionally, the stamp duty is calculated by a person in charge who finds the bill limit amount corresponding to the payment amount by referring to a correspondence table 70 between the bill limit amount and the stamp tax amount. The corresponding stamp duty was being sought.

[0005]

However, in the above method, for example, when a bill settlement of 1.09 million yen is made, 1
If the bill is split into 100,000 yen (stamp duty 200 yen) and 90,000 yen (tax-free), the stamp tax will be 200 yen, but the payment amount of 1.90 million yen exceeds 1 million yen and 2 million yen or less According to Table 70 above, the stamp tax corresponding to the payment of 1.09 million yen was considered to be 400 yen, and the stamp tax of 400 yen was paid. For this reason, 20
A loss of 0 yen was incurred.

[0006] Usually, in a company large enough to use bills for settlement, the number of business partners often exceeds several hundred, and as described above, even if the loss per bill issuance is the lowest, it is 20 or less.
If it is 0 yen, the amount of loss accumulated according to the total number of bills issued is immeasurable. As described above, according to the conventional method of simply calculating the stamp duty using the correspondence table 70 between the bill limit and the stamp tax, if the payment amount exceeds the predetermined bill limit by even one yen, the bill limit is reduced by one. There is a drawback in that the upper limit of the bill on the stage becomes the basis for calculating the stamp tax, and the stamp tax corresponding to the payment amount is always set to the maximum amount.

[0007] For this reason, conventionally, in order to avoid the above-mentioned loss, it has been practiced to manually separate the bill so as to minimize the amount of the stamp duty payment, but this operation is extremely inefficient. It was troublesome.

[0008] The above problem is that the correspondence table between the bill limit and the stamp tax, which is used in dividing the settlement amount into the bill limit, is simply a step-by-step bill limit corresponding to the stamp tax. It is merely an upper limit of the amount, and it is considered that the cause is not a table used to divide the settlement amount so that the stamp duty to be paid is the lowest.

[0009] In this case, when the settlement amount is divided into a plurality of bill limit amounts, an appropriate division reference amount that can determine whether or not the stamp duty to be paid becomes low is equal to the bill limit amount defined by the above laws and regulations. Prepare a table that corresponds to the stamp tax, and based on the correspondence table, pay the minimum stamp tax,
Clearly, if the settlement amount can be automatically divided into a plurality of bill limit amounts, the trouble of manually dividing the settlement amount can be saved, and the efficiency of the bill issuing operation can be improved.

[0010] An object of the present invention is to automatically determine whether or not the payment amount can be divided into a plurality of bill limit amounts so as to be tax-efficient, and if the payment amount can be divided into a plurality of bill limit amounts. It is another object of the present invention to present a plurality of stamp duty amounts corresponding to the plurality of bill limit amounts to a user.

[0011]

SUMMARY OF THE INVENTION The present invention provides a plurality of bill limits, a stamp duty corresponding to the plurality of bill limits, and a plurality of bill limits corresponding to the plurality of bill limits and the payment amount. A correspondence table storing means for storing a division reference amount for determining whether or not the amount can be divided into sums, a setting means for setting the payment amount as a stamp tax target amount for obtaining a stamp tax, and the setting means for setting the payment amount. Searching means for searching the correspondence table storage means for the division reference amount which is equal to or more than the stamp tax target amount and which is closest to the stamp tax amount; and a stamp tax corresponding to the division reference amount searched by the search means. And a balance that is obtained by subtracting the bill limit corresponding to the divisional reference amount searched by the search unit from the stamp tax target amount set by the setting unit. Discriminating means for discriminating whether or not, if the discriminating means determines that there is a balance, resetting means for resetting the remaining amount as the stamp duty target amount; and the resetting means reset by the resetting means Control means for repeating a search by the search means, a storage by the stamp tax storage means, and a determination by the determination means until the determination means determines that there is no remaining amount, based on the stamp tax target amount; Output means for outputting one or more stamp duty amounts stored in the stamp duty storage means when the discrimination means judges that there is no remaining amount. Therefore, it is automatically determined whether the payment amount can be divided into multiple bill limits so as to be tax-efficient, and if the payment amount can be divided into multiple bill limits, the multiple bill limits Can be presented to the user. [Description of Functional Block Diagram] FIG. 1 is a functional block diagram of the present invention. In the figure, 1 is a correspondence table storage means, 2 is a payment amount dividing means, and 3 is a stamp duty setting means.

[0012]

[0013]

[0014]

[0015]

[0016]

An embodiment will be described below with reference to FIGS. FIG. 2 is a block diagram of a system configuration of the automatic bill stamp duty calculating apparatus.

In FIG. 1, a CPU 11 comprises a microprocessor, executes an application program stored in a RAM (random access memory) 12, controls the entire system, and automatically calculates a bill stamp duty and calculates the calculation result. Each processing such as print output is performed.

The CPU 11 prints on a ROM (read only memory) 13 for storing a bill stamp tax table (bill stamp tax table) 30 described later, and a bill stamp tax statement shown in FIGS. 4 and 5 described later. The information to be output, that is, the bill amount storage area 14a and the stamp tax storage area 14b for storing a plurality of divided bill amounts and the stamp duty for each bill amount, are also printed out on the bill stamp tax statement. The storage areas 15a, 15b, and 15c for storing the number of bills, the total amount, and the total stamp duty, the register groups A, B, C, and D used for dividing the payment amount, and the work area 20 are connected. . The bill amount storage area 14a, stamp duty storage area 14b, bill quantity storage area 15a, sum total storage area 15b, and stamp duty total storage area 15c are provided in the same RAM (random access memory). The register groups A, B, C, and D are actually provided in the CPU 11.

Further, the CPU 11 displays the input data from the input unit 18 and the contents of the stamp tax statement, etc.
RT display unit 16, printing unit 17 for printing the contents of the above-mentioned bill stamp tax statement, transaction data for each business partner on a normal day, a command for issuing a bill payment statement on the settlement closing date, and the like. Setting of data used in the input section 18 and the above-mentioned bill of exchange stamp corresponding to those commands,
An arithmetic unit 19 that performs processing such as calculation is connected.

FIG. 3 shows the contents of the bill stamp duty table 30 stored in the ROM 13. As shown in the figure, the bill stamp tax table 30 is composed of 16 lines to which numbers from 1 to 16 are assigned, and each line is a set amount indicating a reference amount for dividing the amount of payment in a tax-efficient manner. Column 31, a bill limit column 32 indicating the bill limit corresponding to the set amount of money in the set amount column 31, and a bill limit amount column 32 thereof
And a stamp duty column 33 indicating a stamp duty corresponding to the maximum bill amount of the bill. The bill limit set in the bill limit column 32 and the stamp tax set in the stamp tax column 33 are amounts determined by law.

Next, a method of dividing a bill for setting the stamp duty amount to a minimum will be described with reference to FIG. 4-1
The form limit set in each bill limit column 32 in the fifth line is the sum of the stamp duty of each of the divided bill limits even if the form itself is further divided into a plurality of lower bill limits. Is the same as the stamp duty amount corresponding to the bill limit before the split. That is, their bill limits are:
This is an amount that will not be tax-saving even if split, in other words, if the payment amount is the same as those bill limits, even if it is divided into multiple bill limits, it is tax-free. Meaning. Further, when the payment amount is not the same as the above-mentioned bill limit, that is, the amount within the range between any two bill limits, it is advantageous to save tax by dividing the bill into a plurality of bill limits. Has become.

For example, if the payment amount is between the bill limit of 3,000,000 yen on the fifth line and the bill limit of 5,000,000 yen on the sixth line above, The stamp duty applied to the payment amount is 1,000 yen according to the conventional table 70 shown in FIG. However, the amount of money 4,099,999 yen can be obtained by referring to the above-mentioned table 30, and the three bill limit amounts of 3,000,000 yen (stamp duty 6
00), 1,000,000 yen (stamp tax 200), and 99,999 yen (stamp tax 0), the total stamp cost is 800 yen, and a tax saving of 200 yen is possible. Note that the stamp duty in parentheses indicates the stamp tax set in the table 30.

As described above, if the payment amount is not divided, the stamp tax applied to the payment amount is the stamp tax corresponding to the bill limit that is higher than the payment amount. If the combination of the draft limit equals the amount paid so that the sum of is lower than the stamp duty, then the stamp duty is lower than the stamp duty that would apply if the payment was not split It is possible.

The set amount shown in the set amount column 31 of FIG. 3 is a reference amount used for dividing the amount of payment into a plurality of bill limit amounts so that the stamp duty is the lowest.
This set amount is calculated by obtaining the stamp duty one level higher than the bill limit to be sought, and finding the combination of the bill limit that makes the sum of the stamp tax cheaper and closest to the stamp tax. can get. That is, the total of the bill limit is set as the set amount.

This set amount is a division standard amount when the pay amount is divided, and a set amount with the same pay amount or the closest higher set amount is obtained, and the pay amount corresponds to the set amount. By successively dividing the bill limit into lower bill limits, it is possible to perform a bill split advantageous for tax saving.

FIG. 4 shows an example of a bill stamp tax statement printed out by the printing unit 17. Usually, these bills are issued by the bill issuer to the bill payee together with the bill. Created as a copy at hand. Here, the payment amount of 37,500,000 yen is automatically divided into a plurality of bill amounts by the execution of the above-mentioned automatic dividing method and printed.

That is, in the figure, a payment amount of 37,500,000 yen is printed on the upper left of the statement, and the number of issued bills is 4, and the total amount of issued bills (payment amount) is 3,000 on the upper right. 7,500,000 yen and the stamp duty, totaling 7,400 yen, are printed. In the center, bills of bills issued divided into four sheets are shown in four lines of 30,000 yen, 5 million yen, and 2 million yen. One million yen and 50,000 yen are printed, and the details of the stamp duty are printed as 6,000 yen, 1,000 yen, four hundred yen, and zero yen corresponding to each bill amount. As described above, the stamp tax applied to the payment amount of 37,500,000 yen is 1 when the conventional table 30 is used.
Although the amount is 10,000 yen, the method according to the present embodiment amounts to 74,100 yen, and a tax saving of 26,200 yen is made.

FIG. 5 shows an example in which the payment amount of 4.75 million yen is not reduced to the total amount of the stamp tax even if the bill is split, so that the bill is a lump-sum bill without splitting. . As shown in the figure, a payment amount of 4.75 million yen is printed on the upper left of the statement, and one bill issued, a total of 4.75 million yen of the issued bill, and a stamp duty of 1000 yen on the upper right are printed. Is printed, and at the center, the bill amount and the stamp duty are printed on one line.

Next, the processing for optimally dividing the bill payment amount and the processing for calculating the minimum stamp tax performed by the CPU 11 in the bill and stamp tax automatic calculation device having the above configuration will be described with reference to the flowchart of FIG. I do. In this process, the total (monthly total) of the payment amounts from the payment closing date of the previous month to the payment closing date of this month is calculated from the file for each business partner stored in an external storage device (not shown). Is calculated and loaded into the work area of the RAM 20, the total of the payment amounts is sequentially read, and the processing is performed for each case. Also, the bill amount storage area 14a, the stamp duty storage area 14b, the number of bills storage area 15a, the total amount storage area 15b, the stamp tax total storage area 15c, the register groups A, B, C, D and the work area 20 shown in FIG.
Is cleared at the beginning of the process.

First, the CPU 11 stores the payment amount read out from the work area 20 for each supplier in the register A (S601). Thereby, for example, the payment amount of 37,500,000 yen to one supplier is stored in the register A.

Subsequently, each set amount in the bill stamp tax table 30 (see FIG. 3) stored in the ROM 13 is sequentially searched, and a set amount larger than the amount stored in the register A and closest to the set amount is searched. (S602).

By the above operation, for example, a set amount of 49,099,999 yen (see the ninth line of the bill stamp tax table 30 in FIG. 3) is detected with respect to the payment amount of 37,500,000 yen.

Subsequently, the CPU 11 executes the operation of the table 30
, The bill limit corresponding to the detected (extracted) set amount is stored in the register B, and the stamp duty is stored in the register C (S603).

By the above operation, for example, for the payment amount of 37 million yen, the detected set amount 4
A bill limit of 30 million yen and a stamp duty of 6,000 yen corresponding to 9,099,999 yen are stored in the register B and the register C, respectively.

Next, the CPU 11 and the arithmetic unit 19 are controlled to subtract the bill limit amount of the register B from the payment amount of the register A to perform processing, and the subtraction result is stored in the register D (S604).

By the above operation, for example, the payment amount of the register A is 37,500,000 yen, and the bill limit amount of the register B is 3
Ten million yen is subtracted, and the resulting difference of 70.5 million yen is stored in the register D.

Next, the CPU 11 refers to the subtraction result stored in the register D, and determines whether the subtraction result is 0, a minus amount, or a plus amount (S605).

By the above operation, it is determined whether or not the payment amount is equal to or less than the bill limit corresponding to the detected set amount. On the other hand, in step S605, if the subtraction result is a positive amount, the limit amount of the bill stored in the register B is used as the bill amount, and the bill amount is cleared in the bill amount storage area 14a shown in FIG. The stamp duty stored in the register C is stored as the stamp tax corresponding to the stored bill amount, while the stamp tax stored in the register C is stored in the first area.
The bill is stored in the stamp duty storage area 14b corresponding to the area in the bill storage area 14a in which the bill amount is stored (S609).

According to the above operation, if the payment amount is larger than the bill limit corresponding to the set amount detected by referring to the bill stamp tax table 30, the bill limit stored in the register B is divided. The stamp tax amount stored in the corresponding area of the bill amount storage area 14a as a power bill amount to be paid and further stored in the register C corresponding to the bill limit amount is stored in the corresponding area of the stamp duty storage area 14b.

Since the bill amount calculated in the above operation is the first bill amount, it is stored in the print data storage area 14a-1 on the first line of the bill amount storage area 14a and the stamp duty storage area 14b. Is done. Therefore, for example, when the difference stored in the register is 75,000 yen as described above, this amount is positive, and the payment amount of 370.5 million yen is correspondingly set. It is determined that the lower limit bill of 30 million yen at the stage corresponding to the detected set amount of money of 49,099,999 yen can be divided, and the bill limit of 30 million yen is used as the divided bill amount as the bill amount storage area 14a. Print data storage area 14a-1 on the first line
The corresponding stamp duty 6000 yen is also stored in the print data storage area 14a- on the first line of the stamp duty storage area 14b.
1 is stored.

After the above operation is completed, the set amount stored in the bill stamp tax table 30 is sequentially searched from the top again, and the set amount is larger than the amount in the register D (the remaining balance after the bill is divided) and the most A near set amount is detected (S610).

By the above operation, for example, a set amount of 9,099,999 yen (see FIG. 3) is detected with respect to the difference (payment balance) of 7 million yen. Subsequently, the bill limit corresponding to the detected set amount is stored in the register B, and the stamp duty is stored in the register C (S611).

By the above operation, for example, if the remaining balance is 7 million yen, the set amount is 9,099,999.
A yen is detected, and a bill limit of 5 million yen and a stamp tax of 1,000 yen corresponding to the set amount are stored in registers B and C, respectively.

Next, the CPU 11 controls the calculation unit 19 to calculate the amount of the remaining data in the register B from the remaining balance stored in the register D.
Is subtracted, and the result of the subtraction is stored in the register D (S612).

By the above operation, for example, as described above, if the remaining balance is 7 million yen, the detected set amount 9,0
The corresponding lower limit bill limit of 5 million yen is subtracted from 99,999 yen, and the difference of 20.5 million yen resulting from the subtraction is stored in the register D.

Subsequently, it is determined whether the subtraction result stored in the register D is 0, a negative amount, or a positive amount (S613). This processing S613 is the same processing as the above-mentioned processing S605, and is the same as that in the above-mentioned processing S605 whether the initial payment amount is divisible or not, and whether the remaining payment amount after division is further divisible. This is the process of determining whether

If the result of the subtraction is a positive amount, the process returns to step S609, and the process returns to step S609.
To S613 are repeated. According to the above operation, for example, as described above, if the remaining balance is 7 million yen, the above processing S609 to S613 is repeated twice, and the payment amount of 70.5 million yen is sequentially transferred to the bill amount of 5 million yen. Yen (1000 stamp duty)
Yen) and a bill amount of 2 million yen (a stamp duty of 400 yen), and a print data storage area of the second line and the third line of the bill amount storage area 14a (the stamp duty is the stamp tax storage area 14b). 14a-2 and 14a-3. And
By the following processes S609 to S612, the minimum set amounts 99,999 are stored in the registers B, C, and D.
Yen, the corresponding stamp duty of 0 yen, and minus 49,999 yen obtained by subtracting the set amount of money 99,999 yen from the final remaining amount of 50,000 yen are stored.

In step S613, if the result of the subtraction is 0 or a minus amount, the remaining balance of the register D before the subtraction (this amount is stored in another register (not shown)). ) Is set as the bill amount, and the stamp duty of the register C is stored as the stamp tax corresponding to the bill amount in the print data storage area of the relevant line in the bill amount storage area 14a and the stamp tax storage area 14b, respectively (S
614).

According to the above operation, the unpaid balance stored in the register D before the subtraction matches the bill limit corresponding to the set amount detected based on the paid amount or the detected bill limit. If it is smaller, the unpaid balance is used as the last bill of exchange, and the stamp tax corresponding to the above-mentioned bill limit is used as the stamp tax for the last bill of exchange, and the bill storage area 14a and the stamp tax storage area 14b. Is stored in the print data storage area (cleared first area) of the line. So, for example,
If the remaining balance becomes 50,000 yen as described above, the 50,000 yen becomes the bill amount, and the corresponding stamp duty is 0 yen,
The bill amount storage area 14a and the stamp duty storage area 1 respectively
The print data is stored in the print data storage area 14b-4 on the fourth line of 4b.

Following the above processing S614, the CPU 11
Controls the calculation section to cause the calculation unit 19 to calculate the number and total amount of each bill amount stored in the bill amount storage area 14a and the stamp tax storage area 14b, and the sum of the stamp duty, respectively. The obtained number of bills, total amount of money, and total of stamp duty are stored in storage areas 15a, 15a, respectively.
After storing them in 5b and 15c (S607), the display data of these data is output to the display unit 16 and the display unit 16 is caused to display a bill of stamp tax (S608).

By the above operation, for example, FIG.
Is displayed on the display unit 16. Further, by inputting a command instructing issuance of a bill payment statement through the input unit 18, the printing unit 17 prints out a bill payment statement in a format similar to the above display under the control of the CPU 11 under the control of the CPU 11. I do.

In step S605, if the subtraction result stored in the register D is 0 or a negative amount, the payment amount of the register A is set as the bill amount, and the amount of the register C is set as the stamp duty on the bill amount. After storing in the print data storage area 14a-1 on the first line of the bill amount storage area 14a and the stamp duty storage area 14b (S6
06), and perform the above processing S607 and S608.

According to the above operation, when the payment amount is equal to or smaller than the lower limit bill amount corresponding to the set amount closest to and equal to the payment amount, the payment amount is regarded as the bill amount, The stamp duty corresponding to the above-mentioned bill limit is the stamp duty for the bill amount. That is, for example, if the payment amount is 29 million yen, the detected set amount is 49,099,999 yen, and the corresponding lower limit bill amount is 30 million yen, and the stamp The tax is 6,000 yen (8 in the bill stamp tax table 30 in FIG. 3,
See line 9). And in this case, the payment amount is 291
Since the amount of $ 100,000 is less than the above-mentioned limit of ¥ 30 million, the total amount of the payment is ¥ 29,100,000, and the stamp tax is ¥ 6,000.

In step S607, the total stamp tax is compared with the stamp tax simply calculated based on the amount paid in the register A as in the past. There is no advantage of the bill splitting,
In this case, the processing is performed as a collective bill. For example, if the payment amount is 47.5 million yen, 3
It is divided into 1 million yen, 1 million yen, and 750,000 yen, and 600 yen, 200 yen, and 200 yen are calculated as the stamp duty. However, the total of these stamp taxes is 1000 yen, and the stamp tax for the payment amount of 47.5 million yen that is not divided is also 1000 yen. In such a case, as shown in FIG. One sheet and the details are also displayed in one line.

[0055]

According to the present invention, it is possible to automatically determine whether or not the payment amount can be divided into a plurality of bill limits so as to be advantageous in tax saving, and to divide the payment amount into a plurality of bill limits. In this case, a plurality of stamp duty amounts corresponding to the plurality of bill limit amounts can be presented to the user, so that there is no need to manually divide the payment amount by a person in charge, thereby improving the efficiency of the bill issuing business. .

[Brief description of the drawings]

FIG. 1 is a principle block diagram of the present invention.

FIG. 2 is a block diagram illustrating a system configuration of an automatic bill stamp duty calculating apparatus.

FIG. 3 is a diagram illustrating the contents of a bill stamp tax table stored in a ROM.

FIG. 4 is a diagram illustrating an example of a bill stamp tax statement output to a display unit and a printing unit.

FIG. 5 is a diagram illustrating another example of a bill stamp tax statement output by a display unit and a printing unit.

FIG. 6 is a flowchart illustrating processing for optimally dividing a bill payment amount performed by a CPU so that a stamp duty is minimized.

FIG. 7 is a diagram showing the contents of a table used for a conventional bill stamp tax calculation.

[Explanation of symbols]

 1 Correspondence table storage means 2 Payment amount dividing means 3 Stamp tax setting means

──────────────────────────────────────────────────続 き Continued on front page (58) Field surveyed (Int.Cl. ⁷ , DB name) G06F 17/60 G06F 19/00

Claims (1)

(57) [Claims] And 1. A plurality of bills limits, they and stamp duty corresponding to a plurality of bill limit, versus the plurality of bill limit
The payment amount can be divided into multiple bill limits
And a correspondence table storage means for storing a division reference amount for determining whether or not a payment is made, and setting a payment amount as a stamp tax target amount for obtaining a stamp tax.
Setting means, and the stamp duty amount or more set by the setting means
And the split base amount closest to the stamp duty amount
Searching means for searching the correspondence table storage means, and corresponding to the divided reference amount searched by the searching means.
A stamp tax storage unit for storing a stamp tax to be performed, and a stamp tax target amount set by the setting unit.
Corresponds to the split reference amount searched by the search means
To determine if there is a balance left after subtracting the bill limit
When it is determined that there is a balance by the determining means and the determining means,
Resetting method to reset the remaining amount of
And the stamp duty amount reset by the resetting means.
Search by the search means and the stamp tax
The storage by the storage means and the determination by the determination means are
Repeat until there is no remaining amount
If the control means determines that there is no remaining balance,
One or more stamp taxes stored in the stamp tax storage means
Output means for outputting the amount of money .