CN105224851A - Tax inspection method based on USBKEY - Google Patents

Abstract

The invention provides a tax inspection method based on USBKEY, which relates to tax inspection, a computer, an intelligent password key and an application technology thereof, wherein a tax inspection disk is specially issued by a tax authority for a tax inspection department through a tax control management system, and can inspect a tax control machine with a specified machine number of a merchant, thereby realizing the inspection function of off-line invoicing detailed data of the tax control machine of a taxpayer. Only one intelligent USBKEY is needed to realize the setting of the authority level of the inspectors and the inspection of various information of the taxpayers, including various limits on the validity period of the inspection result, the inspection quantity and the like. Moreover, the inspection information can only be read from the tax management system, so that the behaviors of stealing and tampering midway and the like are effectively avoided, convenience is brought to the inspection process, and the safety and the reliability of the inspection information are guaranteed.

Description

A tax inspection method based on USBKEY

technical field

The invention relates to tax inspection, computer, intelligent cipher key and application technology thereof, in particular to a tax inspection method based on USBKEY. Mainly used in e-government, e-commerce, information security, tax management and other fields.

Background technique

Tax inspection is a form in which tax authorities inspect and supervise taxpayers' tax payment according to law on behalf of the state, and is an important step and link in tax collection and management. It specializes in cracking down on a series of illegal and criminal activities such as tax evasion, evasion of tax arrears, fraudulent export tax rebates and tax resistance, so as to ensure the property safety of the people of the country. Tax audit includes four parts: case selection, implementation of audit, trial and execution. In the steps of audit implementation, the collection and sorting of taxpayer information and the inspection of statements all require reliable security products.

The PKI (Public Key Infrastructure) system is an infrastructure for providing security services established by using public key theory and technology for typical information security issues. It can effectively prevent user data from being destroyed and tampered with.

The USB Key is a secure client terminal product in the PKI system, which is used to generate keys, store user digital certificates, securely store valid information, and serve as a terminal tool for user identity authentication. Can be used on any personal computer with a USB interface.

Now in order to meet some needs in the implementation of tax audit, a new audit method is needed.

Contents of the invention

The purpose of the present invention is to provide a USBKEY-based tax inspection method, which only needs to adopt an intelligent USBKEY to meet some needs of the tax inspection implementation link. That is, the identity authentication of the audit object, the setting of the authority of the inspector according to the needs, the control of the type of audit, the reliable storage and timely transmission of the information obtained from the audit, the control of the validity period of the audit information and the setting of other required information are the premise. A method of auditing. It brings convenience to the audit process, and guarantees the security and reliability of audit information.

Technical scheme of the present invention, a kind of method of tax inspection based on USBKEY comprises the following steps:

1) First, the smart USBKEY is issued in the tax management system, and the signature certificate, audit authority, audit type, audit validity period, competent tax authority code, taxpayer identification number... Various audit information will be written into the USBKEY to become an audit disk.

2) After the audit disk is inserted into the audit object such as the tax control cash register or the taxpayer's billing client, the audit machine starts to identify and authenticate the audit disk. The audit object uses the public key to verify the signature certificate in the audit disk. If the decryption is successful, the identification and authentication pass, otherwise there is no authority to operate the audit object.

3) After the identification and authentication is passed, the taxpayer client will disclose various tax information, set audit elements as needed, view them, and selectively save tax audit information to the smart USBKEY. According to the information security level, it can be stored in the on-chip Flash storage area or the off-chip Flash storage area. All information is stored securely and can only be read out in the tax control management system.

4) After the on-site inspection, the stored information can be sent to the tax control management system of the tax bureau through the smart USBKEY as a transmission medium, and the information can be read out through a dedicated interface for subsequent inspection operations. If the information from the taxpayer is audited, and the tax bureau does not go to the tax bureau for a follow-up audit after the expiration date, the audited information will be invalidated.

5) After the audit is over, the audit disk can be reused to check the information of other taxpayers. If the audit requirements change, it will be re-issued by the tax control management system.

The beneficial effect of the present invention is that only one intelligent USBKEY can meet the requirements of identity authentication, authority limitation, information security storage, reliable transmission, valid period setting and other functional requirements in the implementation of tax inspection, making the inspection method safe, simple and fast.

Description of drawings

Figure 1 is a functional block diagram of the tax control audit.

detailed description

The method of the present invention will be described in detail below through an overall process of checking the taxpayer billing management platform.

(1) First, inspectors need to obtain a USBKEY issued by the tax bureau as an audit disk, including the code of the competent tax authority, taxpayer identification number, signature certificate, audit authority, audit type, and secret key information.

(2) Connect the USBKEY to the taxpayer's computer, and the taxpayer's invoicing client will start to identify the certification audit disk. The billing client uses the public key to verify the signature certificate in the audit disk. If the decryption is successful, the identification and authentication pass, otherwise there is no authority to operate on the audit object.

(3) After passing the identification and authentication, expand the application software of the billing client as needed, check it, and selectively save the tax audit information to the smart USBKEY, and exit the billing client software after the operation is completed. According to the information security level, choose to store in the on-chip Flash storage area or the off-chip Flash storage area. All information is stored securely and can only be read out in the tax control management system.

(4) After the on-site inspection is over, the stored information can be sent to the tax control management system of the tax bureau through the smart USBKEY as a transfer medium, and the information can be read out through a dedicated interface for subsequent inspection operations. If the information from the taxpayer is audited, and the tax bureau does not go to the tax bureau for a follow-up audit after the expiration date, the audited information will be invalidated.

The present invention only needs to use one intelligent USBKEY to meet the requirements of identity authentication, authority restriction, information security storage, reliable transmission, valid period setting and other functional requirements in the tax inspection implementation link, making the inspection method safe, simple and fast.

Claims (3)

1., based on a Tax Check method of USBKEY, it is characterized in that,

Inspection step is as follows:

(1) issued various inspection information in intelligent USBKEY, after inserting inspection object, inspection machine starts to identify certification inspection dish;

(2) after identifying that certification is passed through, user side can be open by various tax information, arranges inspection element as required, check, and selectivity preserves Tax Check information to intelligent USBKEY; And be stored in Flash memory block or the outer Flash memory block of sheet in sheet according to information security hierarchical selection;

(3), after on-site examination terminates, other information carry out follow-up inspection operation as Transfer Medium to the tax control management system of the tax bureau by intelligent USBKEY; If checked information from taxpayer, exceed the term of validity and do not do follow-up inspection operation to the tax bureau, inspection information has been cancelled;

(4) this inspection terminates, and inspection dish can reissue use again, and internal information is reissued by tax control management system.

2. method according to claim 1, it is characterized in that, first intelligent USBKEY issues at tax administration system, and signing certificate, inspection authority, inspection type, the inspection term of validity, competent tax authority's code, Taxpayer Identification Number and various inspection information can be written to USBKEY and become inspection dish.

3. method according to claim 1, is characterized in that, after inspection dish inserts the inspection objects such as the client of making out an invoice of tax-control cash register or taxpayer, inspection machine starts to identify certification inspection dish; The signing certificate of inspection object in public key verifications inspection dish, if successful decryption, identifies that certification is passed through, otherwise does not have authority to operate this inspection object.