TW202125383A - Trading system for integrating stock transferring and tax filing and method thereof - Google Patents
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本發明涉及一種交易系統及其方法,特別是整合股票移轉及報稅的交易系統及其方法。The invention relates to a trading system and a method thereof, in particular to a trading system and method integrating stock transfer and tax declaration.
近年來,隨著證券交易的普及與蓬勃發展,各種交易方式便如雨後春筍般出現。然而,交易與報稅常常是一體兩面,因此,如何在交易的同時進行稅務申報便成為各家廠商亟欲解決的問題之一。In recent years, with the popularity and vigorous development of securities trading, various trading methods have sprung up. However, transaction and tax declaration are often two sides of the same entity. Therefore, how to carry out tax declaration at the same time as the transaction has become one of the problems that manufacturers urgently want to solve.
一般而言,傳統未發行的股票如果需要進行股權移轉時,未發行股票之公司股東在轉讓股份時需要出具「股份轉讓證書」或「股份過戶書」(董事、股東間要開會留存會議紀錄、簽署書等等),以便經過公證單位檢核,在這期間需要經歷會計師確認公司的財務報表及股票價值、公證單位審查轉讓憑證後才允許完成移轉登記,目的是為了確認未發行股票之股東雙方之轉讓行為是確實的且符合公正原則,至於轉讓行為雙方的股東需要再自行於轉讓股份當年度計算交易成本、利得,以及依照所得稅法的規定自行申報繳納稅款。然而,傳統的方式需要多方傳送紙本,並且需要重複確認及核章,特別是在轉讓股份時,其股份價值必須由第三方審核確認,但是又需要自行申報繳稅,故具有股份轉移的便利性不佳的問題。Generally speaking, if the traditional unissued stocks need to be transferred, the shareholders of the company with unissued stocks need to issue a "share transfer certificate" or a "share transfer letter" when transferring the shares (directors and shareholders must hold meetings and keep meeting minutes , Signed letter, etc.) in order to be checked by the notary. During this period, the accountant must confirm the company’s financial statements and stock value, and the notary will review the transfer certificate before the transfer registration is allowed. The purpose is to confirm the unissued shares. The transfer behavior of both shareholders is authentic and in line with the principle of fairness. As for the transfer behavior, the shareholders of both parties need to calculate transaction costs and gains in the year when the shares are transferred, and declare and pay taxes by themselves in accordance with the provisions of the Income Tax Law. However, the traditional method requires multiple parties to transmit paper copies, and requires repeated confirmation and verification. Especially when transferring shares, the value of the shares must be reviewed and confirmed by a third party, but it also needs to declare and pay taxes by itself, so it has the convenience of share transfer The problem of poor sex.
有鑑於此,便有廠商提出電子申報的技術,其透過將需要多方傳送的紙本電子化,以及搭配數位憑證進行簽章。如此一來,可以有效提高處理效率。然而,此方式仍然需要在轉讓股份後,自行進行稅務申報,故此方式仍然無法有效解決股份轉移的便利性不佳的問題。In view of this, some manufacturers have proposed the technology of electronic filing, which uses digitalized paper that needs to be transmitted by multiple parties and signs with digital certificates. In this way, the processing efficiency can be effectively improved. However, this method still requires self-declaration of tax after the transfer of shares, so this method still cannot effectively solve the problem of poor convenience in the transfer of shares.
綜上所述,可知先前技術中長期以來一直存在股份轉移的便利性不佳之問題,因此實有必要提出改進的技術手段,來解決此一問題。In summary, it can be seen that in the prior art, there has been a problem of poor convenience in share transfer for a long time. Therefore, it is necessary to propose improved technical means to solve this problem.
本發明揭露一種整合股票移轉及報稅的交易系統及其方法。The invention discloses a trading system and method integrating stock transfer and tax reporting.
首先,本發明揭露一種整合股票移轉及報稅的交易系統,應用在相互以點對點連接的多個節點主機所組成的區塊鏈網路中,此系統包含:監管端主機、公司端主機、審核端主機及股東端主機。其中,監管端主機為所述節點主機其中之一,用以預先在區塊鏈網路發佈包含管理帳號的帳號管理智能合約,並且允許由此管理帳號設定及管理股東帳號、公證單位帳號、會計師帳號及稅務人員帳號;公司端主機為所述節點主機其中之一,用以在區塊鏈網路建立股東帳號並進行分配,其中,每一股東帳號對應一個股份數量,以及當公司端主機在區塊鏈網路偵測到轉移請求時,提供財務報表以進行審核及計算此轉移請求的稅務訊息;審核端主機為所述節點主機其中之一,用以在財務報表審核通過後,以公證單位帳號及會計師帳號對稅務訊息進行簽章,以及根據簽章後的稅務訊息產生相應的審核通過智能合約以發佈至區塊鏈網路,並且獲得相應的審核通過智能合約地址。接著,在股東端主機的部分,每一股東端主機分別為所述節點主機其中之一,每一股東端主機皆包含:傳輸模組、轉移模組及報稅模組。其中,傳輸模組用以在股東端主機欲轉出股份時,透過區塊鏈交易傳送包含轉出股東帳號、轉入股東帳號及轉移數量的轉移請求至區塊鏈網路,以及在轉入股份時,接收審核通過智能合約地址;轉移模組連接傳輸模組,用以在股東端主機具有轉出股東帳號且審核通過智能合約產生後,執行轉移函式以在滿足預設的轉移條件後,將與轉移數量相等的股份自轉出股東帳號轉入至轉入股東帳號;報稅模組連接傳輸模組,用以在股東端主機具有轉入股東帳號且接收到轉移數量的股份後,將審核通過智能合約地址傳送至國稅局主機或稅務申報主機,允許國稅局主機或稅務申報主機透過稅務人員帳號及審核通過智能合約地址讀取稅務訊息以執行稅務申報。First of all, the present invention discloses a trading system that integrates stock transfer and tax declaration, which is applied to a blockchain network composed of multiple node hosts connected point-to-point. This system includes: supervisory host, company host, audit End host and shareholder end host. Among them, the supervisory end host is one of the node hosts, used to pre-publish the account management smart contract containing the management account on the blockchain network, and allow the management account setting and management of shareholder accounts, notary unit accounts, and accountants Account number and tax officer account; the company-side host is one of the node hosts, which is used to establish shareholder accounts on the blockchain network and distribute them. Each shareholder account corresponds to a number of shares, and when the company-side host is in When the blockchain network detects the transfer request, it provides financial statements for auditing and calculating the tax information of the transfer request; the auditing end host is one of the node hosts for notarization after the financial report is approved The unit account and accountant account sign the tax information, and generate the corresponding audited smart contract based on the signed tax information to publish to the blockchain network, and obtain the corresponding audited smart contract address. Then, in the part of the shareholder host, each shareholder host is one of the node hosts, and each shareholder host includes: a transmission module, a transfer module, and a tax declaration module. Among them, the transmission module is used to transfer the transfer request including the transfer of the shareholder account, the transfer of the shareholder account, and the transfer quantity to the blockchain network through the blockchain transaction when the shareholder host wants to transfer the shares, and the transfer request When the shares are received, the smart contract address is approved; the transfer module is connected to the transmission module to execute the transfer function after the shareholder host has the transfer-out shareholder account and the smart contract is generated after the verification is passed to meet the preset transfer conditions , Transfer the shares equal to the transferred amount from the transfer-out shareholder account to the transfer-in shareholder account; the tax declaration module is connected to the transfer module, which will be reviewed after the shareholder host has the transfer-in shareholder account and receives the transferred number of shares Send to the IRS host or tax declaration host through the smart contract address, allowing the IRS or tax declaration host to read the tax information through the tax officer account and audit the smart contract address to perform tax declaration.
另外,本發明揭露一種整合股票移轉及報稅的交易方法,應用在區塊鏈網路中,其步驟包括:在區塊鏈網路提供相互以點對點連接的監管端主機、公司端主機、審核端主機及股東端主機,其中,監管端主機預先在區塊鏈網路發佈包含管理帳號的帳號管理智能合約,並且允許由管理帳號設定及管理股東帳號、公證單位帳號、會計師帳號及稅務人員帳號;公司端主機在區塊鏈網路建立股東帳號以分配至不同的股東端主機,其中,每一股東帳號對應一個股份數量;當股東端主機欲轉出股份時,透過區塊鏈交易傳送包含轉出股東帳號、轉入股東帳號及轉移數量的轉移請求至區塊鏈網路;當公司端主機在區塊鏈網路偵測到轉移請求時,提供財務報表以進行審核及計算此轉移請求的稅務訊息;審核端主機在財務報表審核通過後,以公證單位帳號及會計師帳號對稅務訊息進行簽章,並且根據簽章後的稅務訊息產生相應的審核通過智能合約以發佈至區塊鏈網路並獲得相應的審核通過智能合約地址;具有轉出股東帳號的股東端主機在審核通過智能合約產生後,執行轉移函式以在滿足預設的轉移條件後,將與轉移數量相等的股份自轉出股東帳號轉入至轉入股東帳號;具有轉入股東帳號的股東端主機在接收到轉移數量的股份後,將審核通過智能合約地址傳送至國稅局主機或稅務申報主機,允許國稅局主機或稅務申報主機透過稅務人員帳號及審核通過智能合約地址讀取稅務訊息以執行稅務申報。In addition, the present invention discloses a transaction method that integrates stock transfer and tax declaration, which is applied in a blockchain network, and the steps include: providing peer-to-peer supervisory end hosts, company end hosts, and audits on the blockchain network. Host and shareholder host, among them, the supervisory host pre-publishes the account management smart contract containing the management account on the blockchain network, and allows the management account to set and manage the shareholder account, notary unit account, accountant account, and tax officer account ; The company-side host establishes shareholder accounts on the blockchain network to distribute to different shareholder-side hosts, where each shareholder account corresponds to a number of shares; when the shareholder-side host wants to transfer shares, it is transmitted through the blockchain transaction. The transfer request for the transfer of the shareholder account number, the shareholder account number and the transfer amount is transferred to the blockchain network; when the company-side host detects the transfer request on the blockchain network, financial statements are provided for review and calculation of the transfer request Tax information; after the financial statement is approved, the auditing host will sign the tax information with the account of the notary unit and the accountant, and generate the corresponding audit according to the signed tax information and pass the smart contract to publish it to the blockchain network And obtain the corresponding audited smart contract address; after the shareholder host with the transfer-out shareholder account is generated after the smart contract is approved, the transfer function will be executed to automatically transfer the shares equal to the transferred amount after the preset transfer conditions are met. The outgoing shareholder account is transferred to the inbound shareholder account; the shareholder host with the transferred shareholder account will send the audited smart contract address to the IRS host or tax declaration host after receiving the transferred amount of shares, allowing the IRS The host or tax declaration host reads tax information through the account of the tax officer and the smart contract address through the audit to perform tax declaration.
本發明所揭露之系統與方法如上,與先前技術的差異在於本發明是透過公司端主機在區塊鏈網路建立股東帳號以分配至股東端主機,當股東端主機欲轉出股份時,透過區塊鏈交易傳送轉移請求,使公司端主機提供財務報表以進行審核及計算此轉移請求的稅務訊息,並且在財務報表審核通過後,由審核端主機進行簽章及產生相應的審核通過智能合約,以允許股東端主機轉移股份及傳送審核通過智能合約地址至國稅局主機或稅務申報主機以供執行稅務申報。The system and method disclosed in the present invention are as described above. The difference from the prior art is that the present invention uses the company-side host to create a shareholder account on the blockchain network for distribution to the shareholder-side host. When the shareholder-side host wants to transfer shares, Blockchain transaction transfer request, so that the company-side host provides financial statements for review and calculation of the tax information of the transfer request, and after the financial statement is approved, the auditing host will sign and generate the corresponding audit and pass the smart contract , To allow the shareholder host to transfer shares and send the approved smart contract address to the IRS host or tax declaration host for tax declaration.
透過上述的技術手段,本發明可以達成提高股份轉移的便利性之技術功效。Through the above-mentioned technical means, the present invention can achieve the technical effect of improving the convenience of share transfer.
以下將配合圖式及實施例來詳細說明本發明之實施方式,藉此對本發明如何應用技術手段來解決技術問題並達成技術功效的實現過程能充分理解並據以實施。The following describes the implementation of the present invention in detail with the drawings and embodiments, so as to fully understand and implement the implementation process of how the present invention uses technical means to solve technical problems and achieve technical effects.
在說明本發明所揭露之整合股票移轉及報稅的交易系統及其方法之前,先對本發明所自行定義的名詞作說明,本發明所述的智能合約(Smart Contract),例如:「帳號管理智能合約」、「審核通過智能合約」、「會計師帳號智能合約」、「稅務人員帳號智能合約」及「股東帳號智能合約」等等,皆是指發佈(Deploy)在區塊鏈網路上的智能合約。實際上,所述智能合約是指依據既定的條件及傳輸的資訊來驅動執行指令的電腦程式,具體而言,所述智能合約係透過程式語言,例如:Solidity、Serpent、LLL、EtherScript、Sidechain等等來撰寫,其可包含各種不同的函式(Function)、事件(Event)、參數狀態等等,以「Ethereum」為例,其智能合約是經編譯後得到二進位編碼及應用二進位介面(Application Binary Interface, ABI),以便將智能合約廣播至區塊鏈網路,等候礦工(Miner)或驗證者(Validator)將智能合約放上區塊鏈並得到相應的地址(或稱為合約地址、智能合約地址),至此即透過區塊鏈交易完成智能合約的發佈。之後,各節點便可根據此地址執行相應的智能合約及呼叫其中的函式,並且藉由不同的指令來改變智能合約在區塊鏈上的狀態以及偵測事件是否被觸發。Before describing the trading system and method for integrating stock transfer and tax reporting disclosed in the present invention, the terms defined by the present invention will be explained first. The smart contract described in the present invention, for example: "Contract", "Approved smart contract", "Accountant account smart contract", "Tax officer account smart contract" and "Shareholder account smart contract", etc., all refer to the smart contract released (Deploy) on the blockchain network . In fact, the smart contract refers to a computer program that drives the execution of instructions based on established conditions and transmitted information. Specifically, the smart contract uses programming languages such as Solidity, Serpent, LLL, EtherScript, Sidechain, etc. It can include various functions, events, parameter states, etc., take "Ethereum" as an example. The smart contract is compiled to obtain binary code and apply binary interface ( Application Binary Interface, ABI) in order to broadcast the smart contract to the blockchain network, waiting for the miner or validator to put the smart contract on the blockchain and get the corresponding address (or called the contract address, Smart contract address), so far, the release of the smart contract is completed through the blockchain transaction. After that, each node can execute the corresponding smart contract and call the functions in it according to this address, and use different commands to change the state of the smart contract on the blockchain and detect whether the event is triggered.
以下配合圖式對本發明整合股票移轉及報稅的交易系統及其方法做進一步說明,請先參閱「第1圖」,「第1圖」為本發明整合股票移轉及報稅的交易系統之系統方塊圖,應用在相互以點對點連接的多個節點主機所組成的區塊鏈網路100中,此系統包含:監管端主機110、公司端主機120、審核端主機130及股東端主機140。其中,監管端主機110為節點主機其中之一,用以預先在區塊鏈網路100發佈包含管理帳號的帳號管理智能合約,並且允許由此管理帳號設定及管理股東帳號、公證單位帳號、會計師帳號及稅務人員帳號。在實際實施上,由於帳號管理智能合約可能無法涵蓋所有帳號,所以可發佈「會計師帳號智能合約」,並且在其中儲存會計師帳號;發佈「稅務人員帳號智能合約」,並且在其中儲存稅務人員帳號;發佈「股東帳號智能合約」,並且在其中儲存股東帳號。接著,再將上述智能合約的地址儲存在上述的「帳號管理智能合約」之中。The following diagrams will further illustrate the present invention’s trading system and method for integrating stock transfer and tax declaration. Please refer to "Figure 1" first. "Figure 1" is the system of the present invention for integrating stock transfer and tax reporting. The block diagram is applied to a
公司端主機120為節點主機其中之一,用以在區塊鏈網路100建立股東帳號並進行分配,其中,每一股東帳號對應一個股份數量,以及當公司端主機120在區塊鏈網路100偵測到轉移請求時,提供財務報表以進行審核及計算此轉移請求的稅務訊息。在實際實施上,提供財務報表的方式可透過區塊鏈網路100以外的網際網路給審核單位的會計師審核,以及計算交易價值、成本、股東權益、資產及負債等等。例如,在區塊鏈網路100之外,以有線或無線的方式傳送至審核單位進行審核,並且在審核通過時,由設置在審核單位的審核端主機130產生審核通過智能合約,此審核通過智能合約可包含通過日期、稅務訊息及其雜湊值。另外,公司端主機120可在區塊鏈網路100預先發佈股東帳號智能合約以儲存所述股東帳號,並且將此股東帳號智能合約的合約地址儲存在帳號管理智能合約中,以便管理帳號能夠管理股東帳號智能合約中的股東帳號。The
審核端主機130為節點主機其中之一,用以在財務報表審核通過後,以公證單位帳號及會計師帳號對稅務訊息進行簽章,以及根據簽章後的稅務訊息產生相應的審核通過智能合約以發佈至區塊鏈網路100,並且獲得相應的審核通過智能合約地址。在實際實施上,財務報表經過會計師簽核後,可以將帶有股東權益、資產及負債結果的資料上傳至區塊鏈網路100,提供智能合約抓取判讀是否達成原先設定的轉移條件,例如,智能合約設定每股股價不得低於5元即可讓A、B兩位股東交易,當轉移請求產生時,即可透過上傳資料自動驗證股價是否已達到預設值,假設計算出股價為5.2元,由於股價不低於5元,故該筆轉移交易將自動執行。實際上,轉移條件可包含最低股價、轉移數量限額及黑名單帳號,當不符合轉移條件或轉移數量大於股份數量時,取消轉移請求並禁止將與轉移數量相等的股份自轉出股東帳號轉入至轉入股東帳號。另外,審核端主機130可在區塊鏈網路100預先發佈公證單位帳號智能合約及會計師帳號智能合約,用以分別儲存公證單位帳號及會計師帳號,並且將公證單位帳號智能合約與會計師帳號智能合約的二個合約地址儲存在帳號管理智能合約中,以便管理帳號能夠管理其中的公證單位帳號及會計師帳號。The
接著,在股東端主機140的部分,每一股東端主機140分別為節點主機其中之一,每一股東端主機140皆包含:傳輸模組141、轉移模組142及報稅模組143。其中,傳輸模組141用以在股東端主機140欲轉出股份時,透過區塊鏈交易傳送包含轉出股東帳號、轉入股東帳號及轉移數量的轉移請求至區塊鏈網路100,以及在轉入股份時,接收審核通過智能合約地址。Then, in the part of the
轉移模組142連接傳輸模組141,用以在股東端主機140具有轉出股東帳號且審核通過智能合約產生後,執行轉移函式以在滿足預設的轉移條件後,將與轉移數量相等的股份自轉出股東帳號轉入至轉入股東帳號。在實際實施上,所述轉移條件預先設置在轉移函式中,可包含最低股價、轉移數量限額、黑名單帳號等等。The
報稅模組143連接傳輸模組141,用以在股東端主機140具有轉入股東帳號且接收到轉移數量的股份後,將審核通過智能合約地址傳送至國稅局主機或稅務申報主機,允許國稅局主機或稅務申報主機透過稅務人員帳號及審核通過智能合約地址讀取稅務訊息以執行稅務申報。在實際實施上,國稅局主機或稅務申報主機仍然是設置在區塊鏈網路100中的節點主機,用以從區塊鏈上讀取稅務訊息。另外,國稅局主機或稅務申報主機亦可在區塊鏈網路100發佈智能合約,以便直接呼叫智能合約中的函式來完成繳稅申報,以及在區塊鏈網路100預先發佈稅務人員帳號智能合約以儲存稅務人員帳號,並且將此稅務人員帳號智能合約的合約地址儲存在帳號管理智能合約中,以便管理帳號能夠管理其中的稅務人員帳號。實際上,儲存所述稅務人員帳號的用意是為了在報稅的過程中,允許國稅局或稅務申報機關的稅務人員根據區塊鏈的資料進行審核及稅務申報。換句話說,只有預先設置在稅務人員帳號智能合約中的稅務人員帳號才擁權限執行智能合約進行審核及稅務申報。The
特別要說明的是,在實際實施上,本發明所述的各模組皆可利用各種方式來實現,包含軟體、硬體或其任意組合,例如,在某些實施方式中,各模組可利用軟體及硬體或其中之一來實現,除此之外,本發明亦可部分地或完全地基於硬體來實現,例如,系統中的一個或多個模組可以透過積體電路晶片、系統單晶片(System on Chip, SoC)、複雜可程式邏輯裝置(Complex Programmable Logic Device, CPLD)、現場可程式邏輯閘陣列(Field Programmable Gate Array, FPGA)等來實現。本發明可以是系統、方法及/或電腦程式。電腦程式可以包括電腦可讀儲存媒體,其上載有用於使處理器實現本發明的各個方面的電腦可讀程式指令,電腦可讀儲存媒體可以是可以保持和儲存由指令執行設備使用的指令的有形設備。電腦可讀儲存媒體可以是但不限於電儲存設備、磁儲存設備、光儲存設備、電磁儲存設備、半導體儲存設備或上述的任意合適的組合。電腦可讀儲存媒體的更具體的例子(非窮舉的列表)包括:硬碟、隨機存取記憶體、唯讀記憶體、快閃記憶體、光碟、軟碟以及上述的任意合適的組合。此處所使用的電腦可讀儲存媒體不被解釋爲瞬時信號本身,諸如無線電波或者其它自由傳播的電磁波、通過波導或其它傳輸媒介傳播的電磁波(例如,通過光纖電纜的光信號)、或者通過電線傳輸的電信號。另外,此處所描述的電腦可讀程式指令可以從電腦可讀儲存媒體下載到各個計算/處理設備,或者通過網路,例如:網際網路、區域網路、廣域網路及/或無線網路下載到外部電腦設備或外部儲存設備。網路可以包括銅傳輸電纜、光纖傳輸、無線傳輸、路由器、防火牆、交換器、集線器及/或閘道器。每一個計算/處理設備中的網路卡或者網路介面從網路接收電腦可讀程式指令,並轉發此電腦可讀程式指令,以供儲存在各個計算/處理設備中的電腦可讀儲存媒體中。執行本發明操作的電腦程式指令可以是組合語言指令、指令集架構指令、機器指令、機器相關指令、微指令、韌體指令、或者以一種或多種程式語言的任意組合編寫的原始碼或目的碼(Object Code),所述程式語言包括物件導向的程式語言,如:Common Lisp、Python、C++、Objective-C、Smalltalk、Delphi、Java、Swift、C#、Perl、Ruby與PHP等,以及常規的程序式(Procedural)程式語言,如:C語言或類似的程式語言。計算機可讀程式指令可以完全地在電腦上執行、部分地在電腦上執行、作爲一個獨立的軟體執行、部分在客戶端電腦上部分在遠端電腦上執行、或者完全在遠端電腦或伺服器上執行。In particular, it should be noted that, in actual implementation, each module described in the present invention can be implemented in various ways, including software, hardware, or any combination thereof. For example, in some embodiments, each module can be It can be implemented by software and hardware or one of them. In addition, the present invention can also be implemented partially or completely based on hardware. For example, one or more modules in the system can be implemented through integrated circuit chips, System on Chip (SoC), Complex Programmable Logic Device (CPLD), Field Programmable Gate Array (FPGA), etc. are implemented. The invention can be a system, a method and/or a computer program. The computer program may include a computer-readable storage medium loaded with computer-readable program instructions for enabling a processor to implement various aspects of the present invention. The computer-readable storage medium may be a tangible that can hold and store instructions used by an instruction execution device. equipment. The computer-readable storage medium can be, but is not limited to, an electrical storage device, a magnetic storage device, an optical storage device, an electromagnetic storage device, a semiconductor storage device, or any suitable combination of the foregoing. More specific examples (non-exhaustive list) of computer-readable storage media include hard disks, random access memory, read-only memory, flash memory, optical disks, floppy disks, and any suitable combination of the foregoing. The computer-readable storage medium used herein is not interpreted as the instantaneous signal itself, such as radio waves or other freely propagating electromagnetic waves, electromagnetic waves propagating through waveguides or other transmission media (for example, optical signals through fiber optic cables), or through wires Transmission of electrical signals. In addition, the computer-readable program instructions described herein can be downloaded from a computer-readable storage medium to various computing/processing devices, or downloaded via a network, such as the Internet, a local area network, a wide area network, and/or a wireless network. To an external computer device or external storage device. The network may include copper transmission cables, optical fiber transmission, wireless transmission, routers, firewalls, switches, hubs and/or gateways. The network card or network interface in each computing/processing device receives computer-readable program instructions from the network, and forwards the computer-readable program instructions for storage in the computer-readable storage medium in each computing/processing device middle. The computer program instructions that perform the operations of the present invention can be combined language instructions, instruction set architecture instructions, machine instructions, machine-related instructions, micro instructions, firmware instructions, or source code or object code written in any combination of one or more programming languages (Object Code), the programming language includes object-oriented programming languages, such as: Common Lisp, Python, C++, Objective-C, Smalltalk, Delphi, Java, Swift, C#, Perl, Ruby and PHP, etc., as well as conventional programs Procedural programming language, such as C language or similar programming language. Computer-readable program instructions can be executed entirely on the computer, partly on the computer, executed as a stand-alone software, partly on the client computer and partly on the remote computer, or entirely on the remote computer or server Executed on.
請參閱「第2A圖」及「第2B圖」,「第2A圖」及「第2B圖」為本發明整合股票移轉及報稅的交易方法之方法流程圖,應用在區塊鏈網路100中,其步驟包括:在區塊鏈網路100提供相互以點對點連接的監管端主機110、公司端主機120、審核端主機130及股東端主機140,其中,監管端主機110預先在區塊鏈網路100發佈包含管理帳號的帳號管理智能合約,並且允許由管理帳號設定及管理股東帳號、公證單位帳號、會計師帳號及稅務人員帳號(步驟210);公司端主機120在區塊鏈網路100建立股東帳號以分配至不同的股東端主機140,其中,每一股東帳號對應一個股份數量(步驟220);當股東端主機140欲轉出股份時,透過區塊鏈交易傳送包含轉出股東帳號、轉入股東帳號及轉移數量的轉移請求至區塊鏈網路100(步驟230);當公司端主機120在區塊鏈網路100偵測到轉移請求時,提供財務報表以進行審核及計算此轉移請求的稅務訊息(步驟240);審核端主機130在財務報表審核通過後,以公證單位帳號及會計師帳號對稅務訊息進行簽章,並且根據簽章後的稅務訊息產生相應的審核通過智能合約以發佈至區塊鏈網路100並獲得相應的審核通過智能合約地址(步驟250);具有轉出股東帳號的股東端主機140在審核通過智能合約產生後,執行轉移函式以在滿足預設的轉移條件後,將與轉移數量相等的股份自轉出股東帳號轉入至轉入股東帳號(步驟260);具有轉入股東帳號的股東端主機140在接收到轉移數量的股份後,將審核通過智能合約地址傳送至國稅局主機或稅務申報主機,允許國稅局主機或稅務申報主機透過稅務人員帳號及審核通過智能合約地址讀取稅務訊息以執行稅務申報(步驟270)。透過上述步驟,即可透過公司端主機120在區塊鏈網路100建立股東帳號以分配至股東端主機140,當股東端主機140欲轉出股份時,透過區塊鏈交易傳送轉移請求,使公司端主機120提供財務報表以進行審核及計算此轉移請求的稅務訊息,並且在財務報表審核通過後,由審核端主機130進行簽章及產生相應的審核通過智能合約,以允許股東端主機140轉移股份及傳送審核通過智能合約地址至國稅局主機或稅務申報主機以供執行稅務申報。Please refer to "Figure 2A" and "Figure 2B". "Figure 2A" and "Figure 2B" are the flow chart of the method of integrating stock transfer and tax declaration transaction method of the present invention, which is applied to the
以下配合「第3圖」及「第4圖」以實施例的方式進行如下說明,請先參閱「第3圖」,「第3圖」為應用本發明轉移股份之示意圖。假設股東A要將股份轉移給股東B,股東A可以開啟轉移股份視窗300,並且在輸入區塊311中鍵入股東B的股東帳號作為轉入股東帳號,以及在輸入區塊313中鍵入不超過顯示區塊312所顯示的股份數量,用以作為轉移數量。接著,點選轉移元件320後,便透過區塊鏈交易傳送包含轉出股東帳號(即:股東A的股東帳號)、轉入股東帳號及轉移數量的轉移請求至區塊鏈網路100。此時,公司端主機120會在區塊鏈網路100偵測到此轉移請求,並且提供財務報表給審核單位進行審核及計算此轉移請求的稅務訊息。當審核單位通過審核後,會透過審核端主機130以公證單位帳號及會計師帳號對計算出的稅務訊息進行簽章,並且根據簽章後的稅務訊息產生相應的審核通過智能合約,以便將審核通過智能合約發佈至區塊鏈網路,並且獲得其對應的審核通過智能合約地址。接下來,具有轉出股東帳號的股東端主機140(即:股東A的股東端主機140)在審核通過智能合約產生後,執行轉移函式以便在滿足預設的轉移條件後,將與轉移數量相等的股份自轉出股東帳號轉入至轉入股東帳號,而具有轉入股東帳號的股東端主機140(即:股東B的股東端主機140)在接收到轉移數量的股份後,將審核通過智能合約地址傳送至國稅局主機或稅務申報主機,以便允許國稅局主機或稅務申報主機透過審核通過智能合約地址,從區塊鏈上讀取稅務訊息以執行稅務申報。The following description will be given in conjunction with "Figure 3" and "Figure 4" in the form of an embodiment. Please refer to "Figure 3" first. "Figure 3" is a schematic diagram of applying the present invention to transfer shares. Assuming that shareholder A wants to transfer shares to shareholder B, shareholder A can open the transfer shares
如「第4圖」所示意,「第4圖」為應用本發明確認稅務申報結果之示意圖。在實際實施上,國稅局主機或稅務申報主機在執行稅務申報完成後,可以在如「第4圖」所示意的瀏覽視窗400顯示申報結果,舉例來說,可以在顯示區塊410分別顯示轉入股東帳號、轉出股東帳號、轉移數量、完成申報時間、申報編號及申報金額等等。其中,完成申報時間、申報編號及申報金額為國稅局主機或稅務申報主機在執行稅務申報時,根據從區塊鏈載入的稅務資料所自動產生。在實際實施上,也可以直接將稅務資料的雜湊值作為申報編號。As shown in "Figure 4", "Figure 4" is a schematic diagram of applying the present invention to confirm the result of tax declaration. In actual implementation, the IRS host or tax declaration host can display the declaration result in the
綜上所述,可知本發明與先前技術之間的差異在於透過公司端主機在區塊鏈網路建立股東帳號以分配至股東端主機,當股東端主機欲轉出股份時,透過區塊鏈交易傳送轉移請求,使公司端主機提供財務報表以進行審核及計算此轉移請求的稅務訊息,並且在財務報表審核通過後,由審核端主機進行簽章及產生相應的審核通過智能合約,以允許股東端主機轉移股份及傳送審核通過智能合約地址至國稅局主機或稅務申報主機以供執行稅務申報,藉由此一技術手段可以解決先前技術所存在的問題,進而達成提高股份轉移的便利性之技術功效。To sum up, it can be seen that the difference between the present invention and the prior art is that the shareholder account is created on the blockchain network through the company-side host to distribute to the shareholder-side host. When the shareholder-side host wants to transfer shares, it is through the blockchain The transaction transfer request allows the host of the company to provide financial statements for review and calculation of the tax information of the transfer request, and after the financial statement is approved, the host of the auditing end will sign and generate the corresponding review and pass the smart contract to allow Shareholder host transfers shares and sends the review through the smart contract address to the IRS host or tax declaration host for tax declaration. This technical method can solve the problems of the previous technology and improve the convenience of share transfer The technical effect.
雖然本發明以前述之實施例揭露如上,然其並非用以限定本發明,任何熟習相像技藝者,在不脫離本發明之精神和範圍內,當可作些許之更動與潤飾,因此本發明之專利保護範圍須視本說明書所附之申請專利範圍所界定者為準。Although the present invention is disclosed in the foregoing embodiments as above, it is not intended to limit the present invention. Anyone familiar with similar art can make some changes and modifications without departing from the spirit and scope of the present invention. Therefore, the present invention The scope of patent protection shall be subject to the definition of the scope of patent application attached to this specification.
100:區塊鏈網路 110:監管端主機 120:公司端主機 130:審核端主機 140:股東端主機 141:傳輸模組 142:轉移模組 143:報稅模組 300:轉移股份視窗 311、313:輸入區塊 312:顯示區塊 320:轉移元件 400:瀏覽視窗 410:顯示區塊 步驟210:在區塊鏈網路提供相互以點對點連接的一監管端主機、一公司端主機、一審核端主機及多個股東端主機,其中,該監管端主機預先在該區塊鏈網路發佈包含一管理帳號的一帳號管理智能合約,並且允許由該管理帳號設定及管理多個股東帳號、至少一公證單位帳號、至少一會計師帳號及至少一稅務人員帳號 步驟220:該公司端主機在該區塊鏈網路建立所述股東帳號以分配至不同的所述股東端主機,其中,每一股東帳號對應一股份數量 步驟230:當所述股東端主機欲轉出股份時,透過區塊鏈交易傳送包含一轉出股東帳號、一轉入股東帳號及一轉移數量的一轉移請求至該區塊鏈網路 步驟240:當該公司端主機在該區塊鏈網路偵測到該轉移請求時,提供一財務報表以進行審核及計算該轉移請求的一稅務訊息 步驟250:該審核端主機在該財務報表審核通過後,以所述公證單位帳號及所述會計師帳號對該稅務訊息進行簽章,並且根據簽章後的該稅務訊息產生相應的一審核通過智能合約以發佈至該區塊鏈網路並獲得相應的一審核通過智能合約地址 步驟260:具有該轉出股東帳號的所述股東端主機在該審核通過智能合約產生後,執行一轉移函式以在滿足預設的一轉移條件後,將與該轉移數量相等的股份自該轉出股東帳號轉入至該轉入股東帳號 步驟270:具有該轉入股東帳號的所述股東端主機在接收到該轉移數量的股份後,將該審核通過智能合約地址傳送至一國稅局主機或一稅務申報主機,允許該國稅局主機或該稅務申報主機透過該稅務人員帳號及該審核通過智能合約地址讀取該稅務訊息以執行稅務申報100: Blockchain network 110: Supervisor host 120: company-side host 130: Audit host 140: Shareholder host 141: Transmission module 142: Transfer Module 143: Tax declaration module 300: Transfer stock window 311, 313: input block 312: display block 320: transfer element 400: browse window 410: display block Step 210: Provide a supervisory end host, a company end host, an audit end host, and multiple shareholder end hosts that are point-to-point connected to each other on the blockchain network, wherein the supervisory end host is published in the blockchain network in advance An account management smart contract that includes a management account, and allows the management account to set and manage multiple shareholder accounts, at least one notary account, at least one accountant account, and at least one tax officer account Step 220: The company-side host establishes the shareholder account on the blockchain network for distribution to different shareholder-side hosts, wherein each shareholder account corresponds to a quantity of shares Step 230: When the shareholder host wants to transfer out shares, a transfer request including a transfer-out shareholder account number, a transfer-in shareholder account number, and a transfer amount is sent to the blockchain network through a blockchain transaction Step 240: When the company-side host detects the transfer request on the blockchain network, it provides a financial statement for review and calculation of a tax information for the transfer request Step 250: After the auditing end host passes the audit of the financial statement, it signs the tax information with the account of the notary unit and the accountant of the accountant, and generates a corresponding audited intelligence based on the signed tax information. The contract can be published to the blockchain network and obtain a corresponding approved smart contract address Step 260: The shareholder host with the transfer-out shareholder account will execute a transfer function after the smart contract is generated after the review is passed, so that after a preset transfer condition is met, the shares equal to the transfer amount will be transferred from the transfer function. The transfer-out shareholder account is transferred to the transfer-in shareholder account Step 270: After the shareholder host with the transferred shareholder account receives the transferred amount of shares, the approved smart contract address is sent to an IRS host or a tax declaration host to allow the IRS The host or the tax declaration host reads the tax information through the tax officer account and the audited smart contract address to perform tax declaration
第1圖為本發明整合股票移轉及報稅的交易系統之系統方塊圖。 第2A圖及第2B圖為本發明整合股票移轉及報稅的交易方法之方法流程圖。 第3圖為應用本發明轉移股份之示意圖。 第4圖為應用本發明確認稅務申報結果之示意圖。Figure 1 is a system block diagram of a trading system integrating stock transfer and tax declaration according to the present invention. Figures 2A and 2B are flow charts of the method of integrating stock transfer and tax reporting of the present invention. Figure 3 is a schematic diagram of applying the present invention to transfer shares. Figure 4 is a schematic diagram of applying the present invention to confirm the result of tax declaration.
100:區塊鏈網路100: Blockchain network
110:監管端主機110: Supervisor host
120:公司端主機120: company-side host
130:審核端主機130: Audit host
140:股東端主機140: Shareholder host
141:傳輸模組141: Transmission module
142:轉移模組142: Transfer Module
143:報稅模組143: Tax declaration module
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