CN1303554C - Value added tax invoice making, confirming and checking method and its information management system - Google Patents

Abstract

Translated fromChinese

本发明提出一种增值税发票的开票、认证方法及其信息管理系统，由税务信息终端、税控管理平台和电信网组成，税务信息终端通过电信网向税控管理平台提出开票申请，税控管理平台经确认开票请求的合法身份后，向税务信息终端发放增值税发票许可证号，税务信息终端填写内容后经税控管理平台确认，同时将票据信息存入分布式实时数据库。本发明能有效防范、乃至彻底杜绝虚假发票产生的源头，具有重大的经济意义和社会意义。

The present invention proposes a method for issuing and authenticating value-added tax invoices and its information management system, which is composed of a tax information terminal, a tax control management platform, and a telecommunication network. After confirming the legal identity of the invoicing request, the management platform issues the VAT invoice license number to the tax information terminal. After the tax information terminal fills in the content, it is confirmed by the tax control management platform, and the bill information is stored in the distributed real-time database at the same time. The invention can effectively prevent and even completely eliminate the source of false invoices, and has great economic and social significance.

Description

Translated fromChinese

增值税发票的开票、认证与查询方法及其信息管理系统Invoicing, certification and query method of value-added tax invoice and its information management system

技术领域technical field

本发明涉及电信技术和税务、海关、银行的票单开具及认证管理；尤其是一种增值税发票的开票、认证与查询方法及其管理信息系统，适用于增值税发票的开票和对发票真实性的认证。The present invention relates to telecommunication technology, taxation, customs and bank invoice issuance and certification management; especially a method for invoicing, certification and inquiry of value-added tax invoices and its management information system, which is suitable for invoicing of value-added tax invoices and verifying the authenticity of invoices gender certification.

背景技术Background technique

税务管理是一件事关国计民生的大事。我国自1994年实行增值税发票管理以来，在国家税收管理工作中起了极大的作用。但是，现有的增值税发票管理存在许多漏洞，给不法份子以可乘之机，偷税、漏税、虚开、贩卖假发票等不法行为屡禁不止，造成国家税款大量流失。Taxation management is a matter of national economy and people's livelihood. Since the implementation of value-added tax invoice management in my country in 1994, it has played a great role in the national tax management. However, there are many loopholes in the existing management of value-added tax invoices, giving criminals opportunities to do tax evasion, tax evasion, false issuance, and selling fake invoices.

为堵塞漏洞，有关部门推出许多方案，主要是在发票的防伪和认证上下功夫。首先，识别是否是假发票；其次，是核实发票内容是否真实。In order to plug the loopholes, relevant departments have launched many programs, mainly working hard on the anti-counterfeiting and authentication of invoices. First, identify whether it is a fake invoice; secondly, verify whether the content of the invoice is true.

在开票方面：现行方案采用防伪发票，纳税人利用金税卡在纳税终端上取得合法身份，然后开出电子发票，并将开票内容存入IC卡，纳税终端输出发票。月终，纳税人携带金税卡及发票的记帐联或用户联、抵扣联到其主管的税务分局报(缴)税。In terms of invoicing: the current scheme adopts anti-counterfeit invoices. Taxpayers use the golden tax card to obtain legal identity on the tax payment terminal, then issue electronic invoices, and store the invoiced content into the IC card, and the tax payment terminal outputs the invoice. At the end of the month, the taxpayer brings the Golden Tax Card and the bookkeeping page or user page and deduction page of the invoice to report (pay) tax at the tax bureau in charge.

在认证发票真实性方面：购货方将发票的用户联和抵扣联送到其主管税务分局，主管税务分局通过扫描仪将发票上的数据‘复制’到系统中，然后通过国家税务四级主干网一级级传送到税总税务管理信息系统，与销货方主管税务分局采集来的发票数据，相互比对交叉稽核，如有问题再将结果送到销货方或购货方的税务主管分局处理。虽然，该税务管理信息系统解决了税务系统内部各级单位之间的联网，但并未包括纳税企业，不能实现对企业增值税发票的实时管理。In terms of verifying the authenticity of invoices: the purchaser sends the invoice’s user and deduction documents to its competent tax bureau, and the competent tax bureau will 'copy' the data on the invoice to the system through a scanner, and then pass the national tax level 4 The backbone network is transmitted to the general taxation management information system at the first level, and the invoice data collected by the tax bureau in charge of the seller is compared and cross-checked. If there is any problem, the result is sent to the taxation department of the seller or the buyer. Handled by the sub-bureau. Although the tax management information system solves the problem of networking among units at all levels within the tax system, it does not include tax-paying enterprises, and cannot realize real-time management of enterprise value-added tax invoices.

迄今为止，国家在税务管理方面花费了大量的人力、物力和财力，但仍有人到处做假，公开推销空白的增值税发票。实践证明：在发票的防伪及事后的认证上堵漏洞不能从根本上杜绝偷税漏税现象，而且劳民伤财，得不偿失。So far, the state has spent a lot of manpower, material and financial resources on tax management, but there are still people who make fakes everywhere and openly sell blank value-added tax invoices. Practice has proved that: plugging loopholes in the anti-counterfeiting of invoices and subsequent certification cannot fundamentally eliminate the phenomenon of tax evasion and tax evasion, and the waste of money and people is not worth the candle.

发明内容Contents of the invention

申请人经过近两年的不断思索和方案的反复论证推敲，充分利用高科技、尤其是信息化技术，提出了一种对开票、认证进行实时管理，能有效防范、乃至彻底杜绝虚假发票产生的“新一代增值税发票管理信息系统”。After nearly two years of continuous thinking and repeated demonstration of the plan, the applicant made full use of high technology, especially information technology, and proposed a real-time management of billing and certification, which can effectively prevent and even completely eliminate false invoices. "New Generation VAT Invoice Management Information System".

本发明的目的是这样来实现的：一种增值税发票的开票、认证与查询方法，其开票过程包括如下步骤：The purpose of the present invention is achieved in this way: a method for billing, authentication and inquiry of value-added tax invoices, the billing process comprising the following steps:

a、通过纳税人的税务信息终端，将金税卡上的加密数据与开票请求标识组合成一条消息，通过本地电信网向税控管理平台发出发票许可证号申请，所述金税卡上的加密数据包括纳税企业代码、企业经营权限、发卡税务局名称和代码以及签发日期的数据；a. Through the taxpayer's tax information terminal, combine the encrypted data on the Golden Tax Card and the invoice request identifier into one message, and send an application for the invoice license number to the tax control management platform through the local telecommunication network. Encrypted data includes taxpayer enterprise code, enterprise operating authority, name and code of the card-issuing tax bureau, and date of issuance;

b、税控管理平台对所接收到的加密数据进行解密，根据解密后所获得的数据和主叫用户电话号码与存储在税控管理平台上的该企业的数据和税务信息终端所用的电话号码进行比对；b. The tax control management platform decrypts the received encrypted data, according to the data obtained after decryption and the phone number of the calling user, the data of the enterprise stored on the tax control management platform and the phone number used by the tax information terminal compare;

c、若步骤b的比对数据一致，则税控管理平台确认纳税企业身份合法，开启用于存放该纳税人企业增值税发票数据的数据库，取出当前增值税发票的许可证号，然后连同电子增值税发票模版，发送给纳税人的税务信息终端，同时，子任务状态表迁移到等候电子增值税发票数据的状态；c. If the comparison data in step b are consistent, the tax control management platform confirms that the taxpayer’s identity is legal, opens the database for storing the taxpayer enterprise value-added tax invoice data, takes out the license number of the current value-added tax invoice, and then together with the electronic The value-added tax invoice template is sent to the tax information terminal of the taxpayer, and at the same time, the subtask status table is migrated to the state of waiting for the electronic value-added tax invoice data;

d、在纳税人的税务信息终端上显示出电子增值税发票模版，通过税务信息终端将发票许可证号和填写了发票内容的电子增值税发票数据发回税控管理平台，存入该纳税人企业数据库；d. The electronic value-added tax invoice template is displayed on the tax information terminal of the taxpayer, and the invoice license number and the electronic value-added tax invoice data filled in the invoice content are sent back to the tax control management platform through the tax information terminal, and stored in the taxpayer enterprise database;

e、税控管理平台接受数据成功后，向纳税人的税务信息终端回送一条证实信息，税务信息终端收到此信息后，在打印机上打印出电子增值税发票。e. After the tax control management platform successfully accepts the data, it will return a confirmation message to the taxpayer's tax information terminal. After receiving this information, the tax information terminal will print out the electronic value-added tax invoice on the printer.

对所开具的电子增值税发票的认证方法包括如下步骤：The authentication method for the issued electronic value-added tax invoice includes the following steps:

a、税控管理平台将每一次发出的发票许可证号存入“发票许可证号发放档案表”，并设置定时器，将收回来的电子增值税发票数据上的许可证号，与“发票许可证号发放档案表”记录的发票许可证号比对，如果发出的发票许可证号全部收回，则关闭数据库；a. The tax control management platform stores the invoice license number issued each time into the "invoice license number issuance file table", and sets a timer to compare the license number on the returned electronic value-added tax invoice data with the "invoice Compare the invoices and license numbers recorded in the "License Number Issuance File Table", and if all the issued invoices and license numbers are withdrawn, close the database;

b、在纳税人的税务信息终端上填写发票内容时，若上述定时器限时已到，税控管理平台将向纳税人的税务信息终端发出提示信息，如果用户有回应，将计时器置位为重新计时状态，等候用户电子增值税发票数据，如果无回应，系统将自动清除上述操作，同时收回所发出的许可证号；b. When filling in the invoice content on the taxpayer’s tax information terminal, if the above-mentioned timer has expired, the tax control management platform will send a reminder message to the taxpayer’s tax information terminal. If the user responds, the timer will be set to In the re-time state, waiting for the user's electronic VAT invoice data, if there is no response, the system will automatically clear the above operations, and at the same time withdraw the issued license number;

c、若发出的发票许可证号未全部收回，税控管理平台查看定时器是否到时，如果到时，则废除已发放的但当前仍未收回的发票许可证号，关闭数据库。c. If all issued invoice license numbers have not been recovered, the tax control management platform will check whether the timer expires. If it is time, the invoice license numbers that have been issued but have not yet been recovered will be abolished, and the database will be closed.

发票许可证号的数据包括：标题、税务分局税控管理平台电信端口号、税务分局代码、企业代码和发票流水号。The data of the invoice license number includes: the title, the telecommunications port number of the tax control management platform of the tax bureau, the code of the tax bureau, the enterprise code and the serial number of the invoice.

税控管理平台将纳税企业的数据采用公密和私密的密钥对加密方法，税务局保留私钥。The tax control management platform encrypts the data of taxpaying enterprises using public and private key pairs, and the tax bureau keeps the private key.

设置识别纳税企业身份及权限的合法性的数字证书，数字证书的数据结构包括标题、企业名称、企业代码、访问权限代码、税务分局税控管理平台电信端口号码字段。Set up a digital certificate that identifies the legality of the identity and authority of the taxpaying enterprise. The data structure of the digital certificate includes the fields of title, enterprise name, enterprise code, access authority code, and the telecommunications port number of the tax control management platform of the tax branch.

对增值税发票上的数据信息进行查询的方法是将发票上的许可证号码输入税务信息终端，向对应的税控管理平台发出查询请求，税控管理平台从相应的数据库中取出数据发回税务信息终端。The method of querying the data information on the value-added tax invoice is to input the license number on the invoice into the tax information terminal, and send a query request to the corresponding tax control management platform, and the tax control management platform takes the data from the corresponding database and sends it back to the tax office. information terminal.

实现增值税发票的开票、认证与查询方法的信息管理系统，由税务信息终端、税控管理平台和ISDN综合业务数据网组成。税务信息终端包括短消息服务终端、电信接口、读卡机、金税卡(IC)、打印机，税控管理平台包括PRI/BRI网关、服务器和分布式实时数据库，在税务信息终端与税控管理平台之间是通过综合业务数据网的D信道的UUS信令传送信息。The information management system that realizes the billing, authentication and query methods of value-added tax invoices is composed of tax information terminals, tax control management platforms and ISDN comprehensive business data network. The tax information terminal includes short message service terminal, telecommunication interface, card reader, golden tax card (IC), printer, and the tax control management platform includes PRI/BRI gateway, server and distributed real-time database. Information is transmitted between platforms through the UUS signaling of the D channel of the integrated service data network.

在主管税务局的税控平台上建立分布式实时数据库用以存放其管辖范围内企业的发票数据信息，其存放数据的工作流程如下：Establish a distributed real-time database on the tax control platform of the competent tax bureau to store the invoice data information of enterprises within its jurisdiction. The workflow for storing data is as follows:

a.接收纳税企业IC卡信息，利用私有密钥实体解开上述密码，将密码换算成分布式数据库写入口地址；a. Receive the taxpayer IC card information, use the private key entity to unlock the above password, and convert the password into a distributed database write-in address;

b.打开数据库，在取得数据库入口参数后调用打开数据库函数，将数据库打开，并置定时器开始计时，有限状态机置数据库开启状态；b. Open the database, call the open database function after obtaining the database entry parameters, open the database, set the timer to start timing, and set the finite state machine to the database open state;

c.系统接收到发票数据后，调用写入数据库函数，将数据写入数据库；c. After the system receives the invoice data, it calls the write-to-database function to write the data into the database;

d.在完成写入或超时后，系统调用关闭数据库函数，将数据库关闭。d. After finishing writing or timeout, the system calls the function of closing the database to close the database.

税务信息终端、网关及服务器之间在申请发票许可证号时的工作流程包括如下步骤：The workflow between the tax information terminal, the gateway and the server when applying for an invoice license number includes the following steps:

a、税务信息终端将金税卡上密钥数据与开票请求组合成一条SETUP消息通过本地ISDN电信网向网关定向发出一张或多张申请发票许可证号的开票请求；a. The tax information terminal combines the key data on the Golden Tax Card and the billing request into a SETUP message and sends out one or more billing requests for applying for invoice license numbers to the gateway through the local ISDN telecommunication network;

b、网关接收到来自税务信息终端Setup消息后，解析UUI中协议鉴别码(Protocol discriminator)，得出‘申请发票许可证号’业务属性；b. After the gateway receives the Setup message from the tax information terminal, it analyzes the Protocol discriminator in the UUI to obtain the business attribute of 'applying for an invoice license number';

c、发给税务信息终端带有“消息接收成功”的RELEASE消息；c. Send a RELEASE message with "message received successfully" to the tax information terminal;

d、将SETUP消息相关内容转发给服务器；d. Forward the relevant content of the SETUP message to the server;

e、服务器中有限状态机接收来自网关转发来的纳税企业税务信息终端消息，标上接收时间后，置起始状态；e. The finite state machine in the server receives the tax information terminal message of the taxpaying enterprise forwarded by the gateway, marks the receiving time, and sets the initial state;

f、调用私有密钥实体，将写有纳税企业身份、权限的密码解开，根据纳税企业身份、权限和纳税企业税务信息终端电话号码，确认用户身份的合法性；f. Call the private key entity to unlock the password with the identity and authority of the taxpaying enterprise, and confirm the legitimacy of the user's identity according to the identity and authority of the taxpaying enterprise and the telephone number of the tax information terminal of the taxpaying enterprise;

g、根据企业代码确定该纳税企业对应的数据库地址，开启税控管理平台中该纳税企业专属的数据库，根据本次用户申请开具发票的张数，从数据库中的发票许可证号计数器中取出一个或数个连续的发票许可证号，然后，将发票许可证号、纳税企业电话号码、申请时间保存在与该开启的数据库相关连的“发票许可证号发放档案表”；g. Determine the database address corresponding to the taxpayer according to the enterprise code, open the exclusive database of the taxpayer in the tax control management platform, and take out one from the invoice license number counter in the database according to the number of invoices that the user applies for this time. or several consecutive invoice license numbers, and then save the invoice license number, the telephone number of the taxpayer, and the application time in the "Invoice License Number Issuance File Table" associated with the opened database;

h、检查接收时间，如果处理时间大于预定时间，SETUP信令的UUI字段中协议鉴别码，指示“申请失败”状态，否则指示“申请成功”状态；h. Check the receiving time, if the processing time is greater than the predetermined time, the protocol authentication code in the UUI field of the SETUP signaling indicates the status of "application failure", otherwise indicates the status of "application success";

i、如果申请成功，生成一条SETUP消息，将纳税企业电话号码、税控管理平台的网关电话号码装入被主叫号码字段中，并在UUI字段存放发票许可证号标识、发票许可证号等相关消息；i. If the application is successful, a SETUP message is generated, and the phone number of the taxpayer and the gateway phone number of the tax control management platform are loaded into the called number field, and the invoice license number identification, invoice license number, etc. are stored in the UUI field related news;

j、将上述SETUP消息经网关发送给相应纳税企业的税务信息终端。j. Send the above SETUP message to the tax information terminal of the corresponding taxpayer through the gateway.

税务信息终端、网关及服务器之间在开具增值税发票时的工作流程包括如下步骤：The workflow between the tax information terminal, gateway and server when issuing VAT invoices includes the following steps:

a、检查申请发票许可证号的时间是否已经超时，若超时，SETUP消息UUI字段中协议鉴别码，标识为“超时”，同时将‘系统限时已到，是否继续操作’提示信息放在UUI中，然后，将该SETUP消息经网关发送给相应的纳税企业税务信息终端，若未超时，执行步骤b；a. Check whether the time for applying for the invoice license number has timed out. If it is timed out, the protocol authentication code in the UUI field of the SETUP message will be marked as "timed out", and at the same time, the prompt message "The system has expired, continue to operate" will be placed in the UUI , and then, send the SETUP message to the corresponding tax information terminal of the taxpayer through the gateway, and if it does not time out, execute step b;

b、纳税企业在税务信息终端显示出的电子发票模版上，用户填写发票内容，填写完成检查无误后按‘确认’键，税务信息终端将发票许可证号、发票内容发回税控管理平台的网关；b. On the electronic invoice template displayed by the tax information terminal, the taxpayer should fill in the content of the invoice, press the 'confirm' button after completing the check, and the tax information terminal will send the invoice license number and invoice content back to the tax control management platform. gateway;

c、税控管理平台的网关接收到来自纳税企业税务信息终端的Setup消息后，解析UUI中协议鉴别码，得出‘开具增值税发票’消息状态；c. After the gateway of the tax control management platform receives the Setup message from the tax information terminal of the taxpaying enterprise, it analyzes the protocol authentication code in the UUI, and obtains the message status of 'Issuing a VAT invoice';

d、发给税务信息终端带有“消息接收成功”的RELEASE信息；d. Send a RELEASE message with "message received successfully" to the tax information terminal;

e、将SETUP消息相关内容转发给服务器；e. Forward the relevant content of the SETUP message to the server;

f、服务器中有限状态机接收来自网关的纳税企业税务信息终端消息，标上接收时间，并置起始状态；f. The finite state machine in the server receives the tax information terminal message of the taxpaying enterprise from the gateway, marks the receiving time, and sets the initial state;

g、服务器根据私有密钥实体计算出纳税企业对应的数据库地址，进而找出“发票许可证号发放档案表”，比较本次接收的发票数据是否为发出的发票许可证号，如果是，将发票数据存入数据库，并在“发票许可证号发放档案表”中将该发票许可证号属性置为完成状态；g. The server calculates the database address corresponding to the tax-paying enterprise according to the private key entity, and then finds out the "Invoice License Number Issuance File Table", compares whether the invoice data received this time is the issued invoice license number, and if so, sends The invoice data is stored in the database, and the attribute of the invoice license number is set to the completed state in the "Invoice License Number Issuance File Table";

h、若步骤g处理成功，SETUP消息UUI中协议鉴别码标识为“成功”，如果处理时间大于预定时间或者数据库操作失败，相关数据库所有修改被恢复，SETUP消息UUI中协议鉴别码标识为“失败”，该SETUP消息经网关发送给纳税企业税务信息终端。h. If the processing of step g is successful, the protocol authentication code in the SETUP message UUI is marked as "success". If the processing time is longer than the predetermined time or the database operation fails, all modifications of the relevant database are restored, and the protocol authentication code in the SETUP message UUI is marked as "failure". ”, the SETUP message is sent to the tax information terminal of the taxpayer through the gateway.

实现增值税发票的开票、认证与查询方法的信息管理系统，对增值税发票的查询方法包括如下步骤：An information management system that realizes the method of invoicing, authentication and query of value-added tax invoices, and the method of querying value-added tax invoices includes the following steps:

a、将发票的许可证号输入纳税企业税务信息终端中；a. Input the license number of the invoice into the tax information terminal of the taxpayer;

b、向发放发票许可证号的税控管理平台发送SETUP消息，其中UUI字段的协议鉴别码标识发票查询业务属性，并携带被查询的发票许可证号；b. Send a SETUP message to the tax control management platform that issues the invoice license number, in which the protocol authentication code in the UUI field identifies the business attribute of the invoice query, and carries the invoice license number being queried;

c、税控管理平台网关转换查询信息为相应的数据库查询命令，发送给服务器；c. The tax control management platform gateway converts the query information into corresponding database query commands and sends them to the server;

d、服务器受理该查询命令，从数据库中将发票数据取出，生成SETUP消息，其中：主叫用户号码为税控管理平台网关电话号码，被叫用户号码为查询税务信息终端号码，UUI中装有被查发票数据。该消息经网关回送查询企业(税务局)税务信息终端，企业(税务局)从返回的消息中核对发票的内容。d. The server accepts the query command, takes out the invoice data from the database, and generates a SETUP message, in which: the calling user number is the gateway phone number of the tax control management platform, the called user number is the tax information query terminal number, and the UUI is equipped with Checked invoice data. The message is sent back through the gateway to query the tax information terminal of the enterprise (tax bureau), and the enterprise (tax bureau) checks the content of the invoice from the returned message.

本发明方案与现行方案相比，主要体现在纳税人开票、税务部门认证发票的过程中存在着显著的技术进步：Compared with the current solution, the solution of the present invention is mainly reflected in the significant technical progress in the process of issuing invoices for taxpayers and certifying invoices for taxation departments:

在开票方面，充分利用我国电信网的业务范围及其承载能力，能够为纳税企业和主管税务分局建立实时的点对点的连接，通过本地电信网，将纳税企业的纳税信息接入到主管税务分局的税控管理平台上，利用这种税控管理平台可以确认纳税人的身份，在纳税人的请求下发送开票许可证号码。纳税人在确定发票信息的同时已将发票上的数据传回到主管税务分局税控管理平台中的数据库存档；在收到数据接收成功的通知后，用户税务信息终端自动在无碳卷纸上打印出增值税发票。开票实时性强，实际操作简便、有效、可靠。In terms of billing, making full use of the business scope and carrying capacity of my country's telecommunication network, it is possible to establish a real-time point-to-point connection between the taxpaying enterprise and the competent taxation bureau, and connect the tax payment information of the taxpayer to the competent taxation bureau through the local telecommunication network. On the tax control management platform, the identity of the taxpayer can be confirmed by using this tax control management platform, and the invoicing license number can be sent at the request of the taxpayer. While confirming the invoice information, the taxpayer has already transmitted the data on the invoice back to the database on the tax control management platform of the competent tax bureau for archiving; after receiving the notification that the data has been successfully received, the user tax information terminal will automatically display the data on the carbon-free roll paper. Print out the VAT invoice. Billing real-time strong, the actual operation is simple, effective and reliable.

本发明方案将重点放在税务分局税控管理平台中的发票管理数据库上，在数据库的真实性和安全性上下工夫，将核税工作的注意力从发票防伪转到相关数据库的数据查询与核对上，从源头上杜绝虚假发票的产生，大大减少了报税、核税、抵扣环节的工作量，发票仅用于企业做帐的凭据。在实施的过程中，采用无炭卷纸实时打印发票(无票可卖，无论合法非法)。纳税人利用金税卡通过税务信息终端登入主管税务分局的税控管理平台，税控管理平台通过金税卡、密码和电话号码确认纳税人身份后，向纳税人发送开票许可证号。纳税人收到许可证号后，方可开具电子发票。税务信息终端在输出发票的同时已将发票上的数据发送到税务分局的税控管理平台上的数据库存档。从某种意义上讲：每张发票都是由税务分局通过电信网络直接开具。对于有意虚开增值税发票，以便从中非法牟利的犯罪分子，税控管理平台的监控功能，可以进行有效地防范和杜绝。The solution of the present invention puts the focus on the invoice management database in the tax control management platform of the tax bureau, works hard on the authenticity and security of the database, and transfers the attention of the tax verification work from the invoice anti-counterfeiting to the data query and verification of the relevant database Above all, the generation of false invoices is eliminated from the source, which greatly reduces the workload of tax declaration, tax verification, and deduction links. Invoices are only used as proof for enterprises to make accounts. In the process of implementation, carbon-free roll paper is used to print invoices in real time (no tickets can be sold, regardless of whether it is legal or illegal). The taxpayer uses the Golden Tax Card to log in to the tax control management platform of the competent tax bureau through the tax information terminal. After the tax control management platform confirms the taxpayer's identity through the Golden Tax Card, password and phone number, it sends the taxpayer an invoicing license number. After the taxpayer receives the license number, the electronic invoice can be issued. When the tax information terminal outputs the invoice, the data on the invoice has been sent to the database on the tax control management platform of the tax bureau for archiving. In a sense: each invoice is issued directly by the tax bureau through the telecommunications network. For criminals who intend to falsely issue value-added tax invoices in order to illegally profit from them, the monitoring function of the tax control management platform can effectively prevent and eliminate them.

在认证发票真实性方面，采用本发明方案，购货方或其主管税务分局均可依照发票上的许可证号，通过电信网或国家税务四级主干网查询销货方主管税务分局的数据库，即时验证发票的真实性。由于发票数据始终存放在主管税务分局的数据库中，无须上传比对稽核，从而保证了发票数据验证的实时性。系统在全国普及后，基本上可以结束目前税务部门增值税发票的稽核工作；在综合业务数据网(ISDN)的支持下，再实现增值税发票管理向完全电子化、无纸化、自动化方向发展，届时的效果会更好。因为届时购货方主管税务分局收到的每一张抵扣发票，均是由销货方主管税务分局直接开具并通过电信网直接发送过来存档在自己的税控管理平台上。此发明方案也可同样应用于海关报关单、商业银行支票管理监控系统。In terms of verifying the authenticity of the invoice, by adopting the scheme of the present invention, the buyer or its competent taxation bureau can query the database of the seller's competent taxation bureau through the telecommunication network or the national tax four-level backbone network according to the license number on the invoice. Instantly verify the authenticity of invoices. Since the invoice data is always stored in the database of the competent tax bureau, there is no need to upload, compare and audit, thus ensuring the real-time performance of invoice data verification. After the system is popularized in the whole country, it can basically end the audit work of the current value-added tax invoices of the tax department; with the support of the Integrated Service Data Network (ISDN), the management of value-added tax invoices will be fully electronic, paperless and automated. , then the effect will be better. Because at that time, every deduction invoice received by the tax bureau in charge of the buyer will be directly issued by the tax bureau in charge of the seller and sent directly through the telecommunication network for archiving on its own tax control management platform. This inventive scheme can also be applied to customs declaration forms and commercial bank check management monitoring systems.

本发明方案不以防伪等措施为主要认证手段，而是用实时在线认证技术、分布式实时数据库技术、通信网络技术将造假的可能控制在出假意念之前，有效地防范和杜绝了案发的可能，为税务部门免去了大量的印票、售票、验票、取证、认证、交叉稽核、追索等一系列工作。The scheme of the present invention does not take measures such as anti-counterfeiting as the main means of authentication, but uses real-time online authentication technology, distributed real-time database technology, and communication network technology to control the possibility of fraud before the idea of fraud, effectively preventing and eliminating the possibility of the incident. Possibly, it saves the tax department a lot of work such as ticket printing, ticket sales, ticket inspection, evidence collection, certification, cross-audit, and recourse.

进一步地探讨，本发明突出的技术进步还在于：Further explore, the outstanding technical progress of the present invention also lies in:

●本发明方案充分运用了高科技，尤其是信息化技术，依托我国庞大的电信网业务范围及其承载能力，特别是将ISDN D信道应用于税务管理。尤其是纳税企业开具增值税发票的环节，税务分局有关该纳税人的增值税发票数据库建立的过程仅仅使用本地电信网，也就是说通信业务量较大的工作是利用本地电信网完成，并未给长途电信网带来压力，从而使本发明方案的实现得已成功。●The scheme of the present invention makes full use of high technology, especially information technology, relies on my country's huge telecommunication network business scope and carrying capacity, especially applies ISDN D channel to tax management. Especially in the process of issuing VAT invoices by taxpaying enterprises, the process of establishing the VAT invoice database of the taxpayer by the tax bureau only uses the local telecommunication network. Bring pressure to the long-distance telecommunication network, thereby make the realization of the scheme of the present invention successful.

●本发明方案有关发票信息的数据量很小(属于短消息范畴)，在绝大多数情况下，仅仅利用ISDN D信道。在通话之前，已完成增值税发票的开票、认证，它是一种不产生话费的通信业务。因此可以大大节约网络线路传送的带宽和时间，同时也节约了系统的存储空间。这对方便地保护原始数据，节省昂贵的通信费用和系统投资是极为有利的，同时也使电信资源得到了充分、经济、有效的应用。●The amount of data about the invoice information of the present invention's scheme is very little (belonging to the short message category), and in most cases, only utilize the ISDN D channel. Before the call, the billing and authentication of the value-added tax invoice have been completed. It is a communication service that does not generate call charges. Therefore, the bandwidth and time of network line transmission can be greatly saved, and the storage space of the system is also saved. This is extremely beneficial to protect the original data conveniently, save expensive communication costs and system investment, and at the same time make the full, economical and effective use of telecommunication resources.

●在直接与纳税企业联网的税务分局税控管理平台上建立分布式实时数据库，用于存放其管辖范围内的企业增值税发票的全部数据。从全网的角度看，增值税发票的信息是存放在税务分局的数据库中，调用或查看其数据时可通过税务管理信息网访问该数据库，也可以通过电信网、互联网来实现。通过设置企业密钥权限，保证了数据库的安全性、方便性和经济性。●Establish a distributed real-time database on the tax control management platform of the tax sub-bureau that is directly connected to the taxpayer's network to store all the data of the value-added tax invoices of the enterprises within its jurisdiction. From the point of view of the whole network, the information of value-added tax invoices is stored in the database of the tax bureau. When calling or viewing its data, the database can be accessed through the tax management information network, and can also be realized through the telecommunications network and the Internet. By setting the enterprise key authority, the security, convenience and economy of the database are guaranteed.

●本发明方案将发票上的信息实时地通过国家四级主干网存入国家税务管理信息系统，使税务信息采集、税务形式分析及国家税务政策的制定更为及时准确可靠。●The scheme of the present invention stores the information on the invoice in real time through the national four-level backbone network into the national tax management information system, making tax information collection, tax form analysis and national tax policy formulation more timely, accurate and reliable.

●本发明方案为完全电子化、无纸化、自动化纳税结算管理提供了环境基础。可以为国家节省大量的人力、物力、财力，提高了整个税收领域的工作效率。●The scheme of the present invention provides an environmental basis for completely electronic, paperless and automatic tax settlement management. It can save a lot of manpower, material resources and financial resources for the country, and improve the work efficiency of the entire taxation field.

●本发明方案彻底清除了人为因素可能给国家造成的损失。从管理体制和管理方法上实现了全面的创新，避免了税务、海关及银行工作人员利用职务腐败犯罪的可能，从最基础的根本上挽救了我们的干部及工作人员，使他们能更好地为国家提供服务。●The scheme of the present invention completely eliminates the loss that human factors may cause to the country. It has achieved comprehensive innovation in the management system and management methods, avoided the possibility of taxation, customs and bank staff using their duties to commit crimes, and saved our cadres and staff from the most basic fundamentals, so that they can better Serving the country.

●本发明方案和国家出口退税电子化管理信息系统、银行结算信息系统结合起来，可以彻底杜绝出口骗税案件的发生，为国家挽回大量的税款流失。●The scheme of the present invention is combined with the national export tax rebate electronic management information system and the bank settlement information system, which can completely eliminate the occurrence of export tax fraud cases and recover a large amount of tax losses for the country.

●本发明方案更适应由纳税企业、税务局、海关、银行等部门通过电信网络联接在一起的一体化纳税结算方案的实现。可以为国家节省大量的税控管理及运作方面的成本。●The scheme of the present invention is more suitable for the realization of an integrated tax payment settlement scheme connected by taxpaying enterprises, taxation bureaus, customs, banks and other departments through a telecommunication network. It can save a lot of tax control management and operation costs for the country.

附图说明Description of drawings

下面通过实施例，结合附图，对本发明作进一步详细的说明：Below by embodiment, in conjunction with accompanying drawing, the present invention is described in further detail:

图1是本发明增值税发票开票、认证的控制流程示意图。Fig. 1 is a schematic diagram of the control flow of value-added tax invoice issuing and authentication in the present invention.

图2是开票信息在纳税企业—电信局综合业务数据网—税务分局的传送过程的示意图。Fig. 2 is a schematic diagram of the transmission process of the invoicing information in the taxpaying enterprise-the integrated service data network of the telecommunications bureau-the tax sub-bureau.

具体实施方式Detailed ways

实施例一：一种增值税发票的开票、认证与查询方法，参照图2，利用本地电信网将税务分局与其管辖的纳税企业连接起来，从而实现企业增值税发票管理(开票、稽核)网络化、电子化、自动化。Embodiment 1: A method for billing, authentication and inquiry of value-added tax invoices, with reference to Figure 2, utilizes the local telecommunication network to connect the tax sub-bureau and the taxpaying enterprises under its jurisdiction, thereby realizing the networking of enterprise value-added tax invoice management (billing, auditing) , Electronics, automation.

本方案实施过程可分为：纳税企业申报登记；申请发票开具许可证号；开具发票等过程。其中纳税企业除申报登记要求派人到主管税务分局办理登记手续，领取金税卡和购买税务信息终端之外，其余大量频繁的开发票、稽核发票等工作均可通过电信网——税控管理平台来完成。利用电信网开发票的过程实际上是要求纳税企业在向购货方开发票的同时，将发票上的相关信息存储到其主管税务分局的税控管理平台上。The implementation process of this plan can be divided into: taxpayer declaration and registration; application for invoice issuance license number; invoice issuance and other processes. Among them, taxpaying enterprises are required to send personnel to the competent tax bureau to go through the registration procedures, receive the golden tax card and purchase tax information terminals, except for the declaration and registration, and other large and frequent invoice issuance and audit invoices can be done through the telecommunications network - tax control management platform to complete. The process of using the telecommunications network to issue invoices actually requires taxpayers to store the relevant information on the invoices on the tax control management platform of the tax bureau in charge while issuing invoices to the purchaser.

上述三个过程的工作内容详细说明如下：The details of the work of the above three processes are as follows:

纳税企业向税务分局申报登记：税务局编制该纳税企业的纳税企业代码(一般纳税人企业都已经有了，可以沿用)，在纳税企业向税务局登记时，须将今后税务信息终端所用的电话线号码申报给税务分局，税务分局将有关该纳税企业的企业代码及企业经营权限等数据采用公有密钥方式加密，写入金税卡，然后发给企业。纳税企业向税务局购买税务信息终端。税务信息终端通过当地电信网与税务分局的税控管理平台中的数据库连接。Tax-paying enterprises declare and register with the tax bureau: the tax bureau compiles the tax-paying enterprise code of the tax-paying enterprise (general taxpayer enterprises already have it and can continue to use it). The line number is reported to the tax branch bureau, and the tax branch bureau encrypts the data about the taxpaying enterprise's enterprise code and enterprise operation authority with a public key, writes it into the golden tax card, and then sends it to the enterprise. Taxpaying enterprises purchase tax information terminals from the tax bureau. The tax information terminal is connected to the database in the tax control management platform of the tax bureau through the local telecommunication network.

申请发票许可证号：纳税企业开发票时，首先将金税卡插入税务信息终端，税务信息终端将金税卡上的密钥数据与开票请求组合成一条消息通过本地电信网向税控管理平台定向发出一张或多张申请发票许可证号吗的开票请求，税控管理平台根据密钥数据和主叫用户电话号码识别和确认纳税企业的身份及权限的合法性。税控管理平台对合法企业开启用于存放该纳税企业增值税发票全部数据的数据库，取出当前发票许可证号，发送给税务信息终端，同时，子任务状态表迁移到等候发票数据状态，一个定时器开始计时。一般该过程须数秒完成。纳税企业数秒后便收到税务分局税控管理平台发来的允许开具发票的许可证号。如果纳税企业的身份不被确认，税务信息终端的屏幕上便会显示出‘你的身份没有被确认，系统拒绝开票’的字样。Apply for an invoice license number: When a taxpayer issues an invoice, first insert the golden tax card into the tax information terminal, and the tax information terminal combines the key data on the golden tax card and the request for invoicing into a message to the tax control management platform through the local telecommunication network Directly send one or more invoicing requests for applying for an invoice license number, and the tax control management platform identifies and confirms the identity of the taxpayer and the legitimacy of its authority based on the key data and the phone number of the calling user. The tax control management platform opens a database for legal enterprises to store all the data of the tax-paying enterprise’s value-added tax invoices, takes out the current invoice license number, and sends it to the tax information terminal. timer starts counting. Generally, this process takes several seconds to complete. After a few seconds, the tax-paying enterprise will receive the license number for issuing invoices from the tax control management platform of the tax bureau. If the identity of the taxpayer is not confirmed, the screen of the tax information terminal will display the words 'Your identity has not been confirmed, the system refuses to issue an invoice'.

开具发票：纳税企业收到发票许可证号后便可以开票。在税务信息终端上对有发票许可证号的发票电子模版填写发票内容，在检查填写无误，按下“确认”键的同时，税务信息终端已将发票许可证号、发票内容发回税控管理平台，税控管理平台根据发票许可证号查出该企业对应的数据库，及子任务状态表，将发票许可证号及发票的内容‘对号入座’存入数据库。接下来，税控管理平台将发出去的发票许可证号与存档的发票许可证号比对，如果发出的发票许可证号全部收回，则将数据库关掉。如果未全部收回，则查看定时器是否到时，如果到时，则废除发放的发票许可证号，关闭数据库。否则，继续等候。一张发票对应一个许可证号，如果在相同时间需要开具多张发票时，可一次申请多张发票，多余的按‘退还’键清除(‘退还’消息发送给税控管理平台，税控管理平台的响应与超时提示无回应处理相似)。一般从发票许可证号到达开始计算到企业开票人按‘确认’或‘退还’键有5分钟无操作定时，超出该时间税控管理平台将发出提示信息‘系统限时已到，是否继续操作’，如果无回应，系统将自动清除上述操作，同时收回许可证号。Issuing invoices: taxpayers can issue invoices after receiving the invoice license number. On the tax information terminal, fill in the invoice content on the invoice electronic template with the invoice license number. After checking that the filling is correct, press the "Confirm" button, and the tax information terminal has sent the invoice license number and invoice content back to the tax control management The platform and the tax control management platform find out the database corresponding to the enterprise and the subtask status table according to the invoice license number, and store the invoice license number and the content of the invoice in the database. Next, the tax control management platform will compare the issued invoice license numbers with the archived invoice license numbers, and if all the issued invoice license numbers are withdrawn, the database will be closed. If it is not all recovered, check whether the timer expires, and if it expires, cancel the issued invoice license number and close the database. Otherwise, continue to wait. One invoice corresponds to one license number. If you need to issue multiple invoices at the same time, you can apply for multiple invoices at one time, and press the 'Return' button to clear the excess (the 'Return' message is sent to the tax control management platform, tax control management The response of the platform is similar to the timeout prompt no response processing). Generally, it is counted from the arrival of the invoice license number until the enterprise issuer presses the 'confirm' or 'return' key for 5 minutes without any operation. After this time, the tax control management platform will issue a prompt message "The system time limit has expired, whether to continue operation" , if there is no response, the system will automatically clear the above operations and withdraw the license number at the same time.

发票许可证号的数据结构包括：标题、税务分局税控管理平台电信端口号、税务分局代码、企业代码、发票流水号字段。The data structure of the invoice license number includes: title, tax branch tax control management platform telecommunications port number, tax branch code, enterprise code, and invoice serial number fields.

发票许可证号的唯一性：税务分局代码、企业代码、发票流水号的唯一性，可以保证网上查询的权威性。The uniqueness of the invoice license number: the uniqueness of the tax branch code, enterprise code, and serial number of the invoice can guarantee the authority of online inquiries.

发票许可证号另一个用途是用于查询发票信息数据库。Another use of the invoice license number is to query the invoice information database.

报税和核税、抵扣环节：对于纳税企业来说，要求能够真实地反映其营销状况，依法缴纳税款。对于税务局则要监督企业的营销、纳税活动；稽查虚假发票等企业违法行为。本方案采用电信网实时开票，开票确认的同时已将发票上的数据存入到主管税务分局税控管理平台中的数据库，将核税工作的注意力从发票防伪转到相关数据库的数据查询与核对上，从源头上杜绝虚假发票的产生。大大减少报税和核税、抵扣环节的工作量。但是，该环节的工作还是很重要的。在方案实施的初级阶段，新一代增值税发票的开票、认证与查询方法及其信息管理系统仅仅用于增值税发票管理，对企业的一些非增值税发票的报税，也要在本环节完成。税控管理平台根据企业的纳税信息，每月定期统计制作出企业的电子报税表，将电子报税表统计出的数据存档，做为企业报税的比对依据。月末，纳税企业将电子数据报税表传送到税务局，该报税表内容包括：月销售额；增值税发票总额、纳税总额、发票清单(附件)；小额发票总额、纳税总额、发票清单(附件)；抵扣税款总额、发票抵扣联清单(月电子报税表在填写时必须输入每一张电子发票抵扣联的许可证号，便于税务部门利用网络自动稽核)。通过月末核查统计，税务局分析企业营销状况、发票开具状况，找出存在问题的纳税企业。采用限制企业开具增值税发票所列营业品种的范围及开具发票数量的方法，防范和杜绝企业通过‘虚开’增值税发票违法获利。税控管理平台中的“管理监控系统”将随时监控、统计企业的开票状况，对实际缴税额度与开票数量相差悬殊和开票量较大的新开户企业，出示报警信号，提请税控管理人员的注意。将‘虚报纳税人’骗取增值税发票，贩卖‘虚票’的犯罪行为限制到最小程度。Tax declaration, tax verification, and deduction links: For taxpayers, it is required to be able to truly reflect their marketing status and pay taxes according to law. For the tax bureau, it is necessary to supervise the marketing and tax payment activities of the enterprise; to check the illegal activities of enterprises such as false invoices. This solution adopts the real-time invoicing of the telecommunication network, and the data on the invoice has been stored in the database of the tax control management platform of the competent tax bureau at the same time as the invoice is confirmed, and the attention of the tax verification work is transferred from the anti-counterfeiting of invoices to the data query and related database. Check, from the source to eliminate the generation of false invoices. Greatly reduce the workload of tax declaration, tax verification and deduction. However, the work in this link is still very important. In the initial stage of the implementation of the plan, the new generation of value-added tax invoice issuance, authentication and query methods and its information management system are only used for value-added tax invoice management, and the tax declaration of some non-value-added tax invoices for enterprises must also be completed in this link. According to the tax information of the enterprise, the tax control management platform regularly calculates and produces the electronic tax return form of the enterprise every month, and archives the statistical data of the electronic tax return form as a comparison basis for the tax return of the enterprise. At the end of the month, the tax-paying enterprise sends the electronic data tax return form to the tax bureau. The tax return form includes: monthly sales; total value-added tax invoices, total tax payments, and list of invoices (attachment); ); the total amount of tax deduction and the list of invoice deduction pages (the license number of each electronic invoice deduction page must be entered when filling out the monthly electronic tax return, so that the tax department can use the network to automatically audit). Through month-end inspection statistics, the tax bureau analyzes the marketing status of enterprises and the status of issuing invoices, and finds out taxpaying enterprises with problems. Adopt the method of restricting the scope of business types listed in the value-added tax invoices issued by enterprises and the number of invoices issued, to prevent and eliminate the illegal profit of enterprises through the "false issuance" of value-added tax invoices. The "management and monitoring system" in the tax control management platform will monitor and count the invoicing status of the enterprise at any time, and will show an alarm signal to the newly opened account enterprises with a large difference between the actual tax payment amount and the invoiced quantity, and report to the tax control management personnel attention. The crimes of "false taxpayers" defrauding value-added tax invoices and selling "false invoices" are limited to a minimum.

发票数据查询：图中也给出由购货企业或购货企业的主管税务分局根据发票上的许可证号查询发票数据库的路径。数据库的查询可以由购货单位或购货单位的主管税务分局根据发票上的许可证号，通过ISDN电信网或国家税务管理信息系统四级主干网，采用手工或自动查询。查询的方法极为简单，用户通过税务信息终端的查询界面，将发票上的许可证号码输入，然后按‘确认’键，即可收到该发票的全部信息。系统普及后，只需要查询有无许可证号，即可判断发票的真伪。税务局查询一般在月末核税时进行，也可以根据需要随时查询。上面已经介绍，纳税企业在申请填写电子发票时，税控管理平台在确认身份后发送许可证号码，税控管理平台可将该号码汇总后到相关税务局数据库查询。发票许可证号的输入，一般情况下还是使用键盘输入。在工作量较大的情况下，可以使用条形码技术，以解决抵扣联发票许可证号快速输入税控管理平台数据库的问题。Invoice data query: The figure also shows the path for the purchaser or the competent tax bureau of the purchaser to query the invoice database according to the license number on the invoice. The query of the database can be done manually or automatically by the purchaser or the competent tax bureau of the purchaser through the ISDN telecommunication network or the fourth-level backbone network of the national tax management information system according to the license number on the invoice. The query method is very simple. The user can enter the license number on the invoice through the query interface of the tax information terminal, and then press the 'confirm' button to receive all the information of the invoice. After the system is popularized, you only need to check whether there is a license number to judge the authenticity of the invoice. Inquiry by the tax bureau is generally conducted at the end of the month when the tax is verified, and can also be inquired at any time as needed. As mentioned above, when a tax-paying enterprise applies for filling in an electronic invoice, the tax control management platform will send the license number after confirming the identity, and the tax control management platform can summarize the number and query it in the database of the relevant tax bureau. The input of the license number of the invoice is generally entered with the keyboard. In the case of a heavy workload, barcode technology can be used to solve the problem of quickly inputting the license number of the deductible invoice into the database of the tax control management platform.

图1中给出开一张发票的控制流程，如果纳税人一次需要申请开具多张发票时，系统会按权限要求满足申请，发票开具流程不变。Figure 1 shows the control process for issuing one invoice. If a taxpayer needs to apply for multiple invoices at one time, the system will satisfy the application according to the authority requirements, and the invoice issuance process remains unchanged.

保存在主管税务分局税控管理平台上的数据库，是本发明方案的一个很重要的部分。企业纳税人纳税、核税、抵扣等业务将根据存放在该数据库中的数据为依据。因此，该数据库的安全至关重要。本方案采用如下方式来保证税控管理平台中的数据库的安全：The database stored on the tax control management platform of the competent tax bureau is a very important part of the solution of the present invention. Businesses such as tax payment, tax verification, and deductions for corporate taxpayers will be based on the data stored in the database. Therefore, the security of this database is of paramount importance. This solution uses the following methods to ensure the security of the database in the tax control management platform:

该数据库的读/写属性定义为：The read/write properties of this database are defined as:

写入：企业密钥权限(税务部门无开票及相关数据的写入权限)。Write: enterprise key permission (the tax department has no write permission for invoicing and related data).

修改：税务部门两极密钥权限同时进入方可修改(用于应急措施或不可抗拒灾情发生等情况)。Modification: The tax department can only modify the key authority of two poles at the same time (used for emergency measures or irresistible disasters).

读出：无密钥。Read: No key.

数字证书：在保密安全措施中，使用数字证书证明用户的身份。本发明方案将纳税企业专有密钥与税务信息终端使用的电话线的号码组合为一个数字证书，用于证明纳税企业的身份和权限。Digital certificates: In confidential security measures, digital certificates are used to prove the user's identity. The scheme of the invention combines the private key of the taxpaying enterprise and the number of the telephone line used by the tax information terminal into a digital certificate, which is used to prove the identity and authority of the taxpaying enterprise.

税控管理平台将纳税企业的数据采用公密和私密的密钥对加密方法，税务局保留私有密钥。The tax control management platform encrypts the data of taxpaying enterprises using public and private key pairs, and the tax bureau keeps the private key.

设置识别确认纳税企业的身份及权限的合法性的数字证书，数字证书的数据结构包括标题、企业名称、企业代码、访问权限代码、税务分局税控管理平台电信端口号码字段。Set up a digital certificate that identifies and confirms the legitimacy of the identity and authority of the taxpayer. The data structure of the digital certificate includes the fields of title, company name, company code, access code, and the telecommunications port number of the tax control management platform of the tax branch.

数字签名的关键是确认该签名是由纳税企业自己发送的，并且从发送到接收为止，未经任何人修改过。采用电信网实时的点对点传送短消息是保证上述两个技术关键最有效的手段。因为，实时的点对点连接实际上是将纳税企业和税务分局的税控管理平台‘透明’地连接在一起，此时电信网仅相当于一条传输线，将纳税企业的数据实时地传送给税控管理平台。在传送期间无法修改其中数据。另外，从传送数据结构上采用固定长度的短消息发送。传送一个数据帧仅用128ms。密钥和发票信息数据均采用该数据帧完成。这样做，同样保证了在传送期间任何人都无法截获或修改其中的数据。The key to a digital signature is to confirm that the signature was sent by the taxpayer itself and has not been modified by anyone from sending to receiving. Using the real-time point-to-point transmission of short messages in the telecommunication network is the most effective means to ensure the above two key technologies. Because the real-time point-to-point connection is actually a 'transparent' connection between the taxpayer and the tax control management platform of the tax bureau. At this time, the telecommunications network is only equivalent to a transmission line, which transmits the data of the taxpayer to the tax control management in real time. platform. Data in it cannot be modified during transfer. In addition, a fixed-length short message is used to transmit the data structure. It takes only 128ms to transmit a data frame. Both the key and the invoice information data are completed using this data frame. Doing so also ensures that no one can intercept or modify the data during transmission.

采用电信网实时连接的短消息认证，从而保证数据签发者身份的真实性和数据从发送到收到为止不能作任何修改，实现数字签名。The short message authentication of the real-time connection of the telecommunication network is used to ensure the authenticity of the identity of the data issuer and the fact that the data cannot be modified in any way from sending to receiving, and digital signature is realized.

密钥的实现：密钥是由公共密钥与私有密钥组成，在加密应用时，收函方将公共密钥公开，让发函方将信息用公共密钥加密后发给他。信息一旦加密以后，只有收函方用属于自己的私有密钥才能解开。公有密钥与私有密钥是成对出现的。本发明方案的关键环节是将金税卡上纳税企业的身份(企业代码)、权限等数据采用密码编写，税务局定义为信息接收方，纳税企业定义为信息发送方。首先，税务局将纳税企业的数据采用公有密钥加密，并将该密码写在金税卡上发给纳税企业，税务局保留私有密钥，纳税企业在有开票需要时，申请发票许可证号时所报的企业身份等数据，只有税务分局税控管理平台上的私有密钥方能打开。从而保证金税卡上的数据的保密性和安全性。公共密钥与私有密钥的管理应由省市及主管税务分局两级单位的专门机构负责，税务分局虽然有私有密钥，但没有纳税企业的金税卡和电话号码也无法输入或修改发票上的任何数据。税务分局遇到特殊情况需要修改数据，也必须有上一级税管部门的密钥，方才有可能进入到有关数据库进行数据修改。Realization of the key: The key is composed of a public key and a private key. When encryption is applied, the receiver discloses the public key, and asks the sender to encrypt the information with the public key and send it to him. Once the information is encrypted, only the receiver can decrypt it with his own private key. A public key and a private key come in pairs. The key link of the scheme of the present invention is to code the data such as the identity (enterprise code) and authority of the tax-paying enterprise on the golden tax card. The tax bureau is defined as the information receiver, and the tax-paying enterprise is defined as the information sender. First, the tax bureau encrypts the taxpayer’s data with a public key, and writes the password on the golden tax card and sends it to the taxpayer. The tax bureau keeps the private key, and the taxpayer applies for an invoice license number when it needs to issue an invoice. Only the private key on the tax control management platform of the tax bureau can open the corporate identity and other data reported at the time. Thereby ensuring the confidentiality and security of the data on the Golden Tax Card. The management of the public key and the private key shall be in the charge of the special agencies at the provincial, municipal and taxation sub-bureau levels. Although the taxation sub-bureau has the private key, it cannot enter or modify the invoice without the golden tax card and telephone number of the taxpayer. any data on it. If the taxation bureau encounters special circumstances and needs to modify the data, it must also have the key of the tax management department at the upper level, so that it is possible to enter the relevant database for data modification.

密钥与存放发票资料的数据库之间的关系：实际上在税务分局的税控管理平台上，每个纳税企业都有一个专有的发票数据库。在纳税企业需要开发票时，税控管理平台用私有密钥，将纳税企业的身份及权限数据打开，并根据该数据打开属于该企业的专有数据库，输入数据。每个企业的密钥只能打开属于自己的数据库，输入发票信息。税务分局税控管理平台上的发票数据库，是由许多企业的专有数据库集合而成。形象地说，税务分局税控管理平台上的数据库好比银行用于存放用户贵重物品的保险柜，柜门的开启，只能用每个用户手中的钥匙，而银行在一般情况下是无权这样做的。The relationship between the key and the database storing invoice data: In fact, on the tax control management platform of the tax bureau, each taxpayer has a proprietary invoice database. When a taxpayer needs to issue an invoice, the tax control management platform uses a private key to open the identity and authority data of the taxpayer, and opens the proprietary database belonging to the company according to the data, and enters the data. The key of each enterprise can only open its own database and enter invoice information. The invoice database on the tax control management platform of the tax bureau is composed of the proprietary databases of many enterprises. To put it figuratively, the database on the tax control management platform of the tax bureau is like a safe for banks to store valuables of users. made.

税控管理平台上发票数据库的读出，因为只是用于查询，所以无须任何加密措施。The reading of the invoice database on the tax control management platform is only used for query, so no encryption measures are required.

分布式实时数据库：是相对国家税务管理信息系统而言。本方案将纳税企业的发票管理信息分别存放在各个主管税务分局的税控管理平台上。每个税务分局的税控管理信息数据库只存放和其管辖的纳税企业相关的数据信息，这些信息并未集中在国家税务管理信息系统的数据库中。因此，定义为分布式实时数据库。另一方面，纳税企业的发票信息数据库，是纳税企业专属的数据库，各纳税企业专属数据库相互独立，他们之间无任何联系。税务分局税控管理平台上的发票信息数据库，只是它们的集合。虽然在物理上它们存放在同一存储空间，但是它们的访问是相互独立的。这样做更便于多个端口同时并发地访问该数据库。Distributed real-time database: relative to the national tax management information system. This solution stores the invoice management information of taxpaying enterprises on the tax control management platform of each competent tax bureau. The tax control management information database of each taxation sub-bureau only stores data related to the taxpaying enterprises under its jurisdiction, and this information is not concentrated in the database of the national taxation management information system. Therefore, it is defined as a distributed real-time database. On the other hand, the taxpayer's invoice information database is a taxpayer-specific database, and each taxpayer-specific database is independent of each other, and there is no connection between them. The invoice information database on the tax control management platform of the tax bureau is just a collection of them. Although they are physically stored in the same storage space, their access is independent of each other. This makes it easier for multiple ports to access the database concurrently.

分布式实时数据库是以客户(税务信息终端；税务局稽核系统)终端/服务器方式设计的，它具有一个或多个多进程的服务器，支持多个客户终端的数据请求。分布式实时数据库是数据库管理系统的核心，它不断地接收来自多个客户终端的高层数据库的访问请求。所有这些请求都是以包的形式进出。分布式实时数据库有两种不同类型的包：呼叫包和返回包。呼叫包在客户端产生实际上就是一次数据库事务，它包括访问数据库的所有信息；返回包是税控管理平台中的分布式实时数据库对客户终端访问的响应。访问数据库有两种目的：一种是读取数据，返回包将客户终端要求的数据发送给客户终端；另一种是输入数据，返回包将输入操作的结果发送给客户终端。由于数据输入受密钥限制，本数据库的访问权由密钥处理模块解决访问权限问题，凡是有要求写入的客户终端均需为有写入权限的客户终端。所以在此处，就没有必要讨论解密问题。The distributed real-time database is designed in a client (tax information terminal; tax bureau auditing system) terminal/server mode. It has one or more multi-process servers and supports data requests from multiple client terminals. The distributed real-time database is the core of the database management system, and it constantly receives access requests from multiple client terminals to the high-level database. All these requests come and go as packets. Distributed Realtime Database has two different types of packets: call packets and return packets. The call packet generated at the client is actually a database transaction, which includes all the information to access the database; the return packet is the response of the distributed real-time database in the tax control management platform to the client terminal access. There are two purposes for accessing the database: one is to read data, and the return packet sends the data required by the client terminal to the client terminal; the other is to input data, and the return packet sends the result of the input operation to the client terminal. Since the data input is restricted by the key, the access right of this database is solved by the key processing module. All client terminals that require writing must be client terminals with write permission. So here, there is no need to discuss the decryption issue.

关于时间性问题：这个问题有两方面考虑，一方面是数据库访问运行时间的估计；另一方面是运行时间的有效性。Regarding the issue of timeliness: There are two aspects to consider in this question, one is the estimation of the running time of database access; the other is the validity of the running time.

作为一个能够处理多个客户终端并发访问的数据库管理系统，为保证可靠的实时性访问，客户终端对数据库的访问必须有时间限制，在指定的时间必须完成读写操作。超出无操作定时范围，系统将清除该项任务。As a database management system that can handle concurrent access by multiple client terminals, in order to ensure reliable real-time access, the client terminal must have a time limit for accessing the database, and the read and write operations must be completed within the specified time. The system will clear the task if it exceeds the no-operation timing range.

实时数据库系统的一个主要目标就是尽可能地减少超过时间限制的事务处理，调度决策尽可能地依靠事务的属性，如：优先权；时限等，来达到这个目地。在绝大多数调度策略中，运行时间是一个很难获得的值，将运行时间运用到调度决策中是非常重要的。如果调度进程已经获得了事务处理时间的相关信息，而这些信息又可以检测出哪些是最接近时限的事务，那么，就可以赋予这些事务最高优先权，或者将那些不会超过时限的事务挂起。这对数据库访问的实时性，系统运行的效率都有重要的作用。A main goal of the real-time database system is to minimize the transaction processing beyond the time limit, and the scheduling decision depends on the attributes of the transaction as much as possible, such as: priority; time limit, etc., to achieve this goal. In most scheduling strategies, running time is a difficult value to obtain, and it is very important to use running time in scheduling decisions. If the scheduling process has obtained information about transaction processing times, and this information can detect which transactions are closest to the time limit, then these transactions can be given the highest priority, or those transactions that will not exceed the time limit can be suspended. . This has an important effect on the real-time nature of database access and the efficiency of system operation.

系统对时限的处理过程描述如下：一旦命令被传送到服务器上，就会进入调度进程。调度进程会通过运行时间估计技术，来检测系统是否能达到规定的时限要求。如果时限要求是可行的，分布式实时数据库的服务器就会产生一个分布式实时数据库访问进程，去执行这个事务；反之，如果时限要求是不可行的，服务器上将不产生该进程，同时，客户终端也将被通知：分布式实时数据库进程处理完这个运行时间估计事务后，就会将呼叫包转发回去。The system's processing of the time limit is described as follows: Once the command is transmitted to the server, it will enter the scheduling process. The scheduling process will use the running time estimation technology to detect whether the system can meet the specified time limit requirements. If the time limit requirement is feasible, the server of the distributed real-time database will generate a distributed real-time database access process to execute the transaction; otherwise, if the time limit requirement is not feasible, the server will not generate the process, and at the same time, the client The terminal will also be notified: after the distributed real-time database process has processed the running time estimation transaction, it will forward the calling packet back.

客户终端对数据库的访问必须有时间限制，在指定的时间必须完成读写操作。超出无操作定时范围，系统将清除该项任务，为后续任务作准备。There must be a time limit for the client terminal to access the database, and the read and write operations must be completed within the specified time. If the time limit of no operation is exceeded, the system will clear the task to prepare for the follow-up task.

发票许可证号发放时间：一旦发票信息数据库打开，在一定的时间内还没有写入数据(无操作)的话，将被视为无效发票许可证号。Invoice license number issuance time: Once the invoice information database is opened, if no data is written within a certain period of time (no operation), it will be regarded as an invalid invoice license number.

对于实时数据库的考虑也不仅是对运行时间的估计。在实时数据库系统中其它任何与数据相关的时间信息也是十分重要的。如发票许可证号发放的时间、发票开出的时间等。如：发票许可证号发放时间、发票开出时间等等将作为发票流水号的主要依据被记录在案。The real-time database considerations are not limited to running time estimates. Any other time information related to data is also very important in a real-time database system. Such as the time when the invoice license number is issued, the time when the invoice is issued, etc. For example, the time when the invoice license number is issued, the time when the invoice is issued, etc. will be recorded as the main basis for the serial number of the invoice.

分布式实时数据库的访问：做为一个分布式数据库，客户终端可以发送命令(数据)去操作这些远程数据(发票数据的输入或数据库的远程查询)。作为一个预处理过程的服务器，首先会去检测这些命令(接收来的数据或由密钥解出来的数据)，并找出处理这些命令(数据)的各类关系，将这些关系映射到数据库的关系表上来。首先，是列有全部纳税企业发票信息数据库入口地址索引表，再根据纳税企业相关信息确定该纳税企业专属的发票信息数据库入口地址，最终找到处理它们的位置。Distributed real-time database access: As a distributed database, the client terminal can send commands (data) to operate these remote data (input of invoice data or remote query of the database). As a preprocessing server, it will first detect these commands (received data or data deciphered by the key), and find out various relationships for processing these commands (data), and map these relationships to the database Relationship table up. First, it is an index table that lists the entry addresses of the invoice information database of all taxpaying enterprises, and then determines the exclusive entry address of the invoice information database for the taxpaying enterprise according to the relevant information of the taxpaying enterprise, and finally finds the location to process them.

如果税务分局的税控管理平台采用多服务器，或由多个服务器采用容量分担方式管理发票信息数据库时，服务器的增加采用下列方法：对于新增服务器来说，一个描述这样关系的表格在服务器初始化时就建立了。服务器在启动时第一个操作就是从自己的目录中读取相关文件，并把它们存储到关系表中；然后，再读取一个全局地址文件，这个文件包含所有正在运行的服务器的地址及其端口。新增的服务器会对外广播自己的关系列表，其它的服务器就会更新各自的关系列表，然后，将其关系列表发送给新服务器，最终新增的服务器就可以接受客户终端的请求了。If the tax control management platform of the tax bureau adopts multiple servers, or when the invoice information database is managed by multiple servers in the form of capacity sharing, the following methods are used for adding servers: For a new server, a table describing such a relationship is established when. The first operation of the server when it starts is to read relevant files from its own directory and store them in the relational table; then, read a global address file, which contains the addresses of all running servers and their port. The newly added server will broadcast its own relationship list to the outside, and other servers will update their respective relationship lists, and then send their relationship lists to the new server, and finally the newly added server can accept the request of the client terminal.

在本实施例中，存放在税务分局的增值税发票的信息数据库的写入权限是采用密码加密的。税务分局采用公共密钥方式将金税卡上的数据加密。一旦加密后，只有税务部门的私有密钥才能将它们解密，从而确定纳税企业的身份和权限，也就是上述所说的企业密钥权限。利用该密钥纳税企业可以开启属于自己的发票数据库写入数据。密钥发给纳税企业后，主管税务局将不能以该密钥写入或修改该数据库。从而尽可能地减少开票环节的人为因素。从增值税发票开票的源头上彻底杜绝了虚假发票的产生。In this embodiment, the write authority of the information database of value-added tax invoices stored in the tax bureau is encrypted by password. The tax sub-bureau encrypts the data on the Golden Tax Card by means of a public key. Once encrypted, only the private key of the tax department can decrypt them, so as to determine the identity and authority of the taxpaying enterprise, which is the above-mentioned enterprise key authority. Using this key, the taxpayer can open its own invoice database to write data. After the key is issued to the taxpayer, the competent tax office will not be able to write or modify the database with the key. Thereby reducing the human factor in the invoicing process as much as possible. Completely eliminate the generation of false invoices from the source of value-added tax invoices.

为解决纳税企业存放密钥的金税卡损坏、丢失、更换等问题。本方案对金税卡的数据采用公共密钥方式加密，因而，向纳税企业发卡和对金税卡的维护工作，放在税务分局进行。In order to solve the problems of damage, loss and replacement of the golden tax card where the key is stored by the taxpayer. This scheme encrypts the data of the Golden Tax Card by means of a public key. Therefore, the issuance of cards to taxpayers and the maintenance of the Golden Tax Card are carried out by the Taxation Sub-bureau.

但是，对税务分局私有密钥的管理，要求设定一个税务分局密钥管理权限(一般放在省市局以上的单位较为安全)，用于对税务分局的密钥管理。However, for the management of the private key of the tax branch, it is required to set a tax branch key management authority (generally it is safer to place it in a unit above the provincial and municipal bureau) for the key management of the tax branch.

上述私有密钥必须严格控制在税务局内部相关部门管理，必要时可定期修改该密钥，以提高税控管理平台数据库的安全性。The above-mentioned private key must be strictly controlled and managed by relevant departments within the tax bureau. If necessary, the key can be modified regularly to improve the security of the database of the tax control management platform.

本发明方案中纳税企业报税数据采用实时传送短消息，且有固定格式，从而杜绝了‘黑客’和‘病毒’传播的条件。In the scheme of the present invention, the tax reporting data of the taxpaying enterprise adopts real-time transmission of short messages, and has a fixed format, thereby eliminating the conditions for the spread of 'hackers' and 'viruses'.

实施例二：结合图1和图2，一种实现增值税发票的开票、认证与查询方法的信息管理系统，由税务信息终端、税控管理平台和ISDN综合业务数据网组成。税务信息终端包括短消息服务终端、读卡机、金税卡(IC)、打印机；税控管理平台包括ISDN PRI/BRI网关、服务器和分布式实时数据库，在税务信息终端与税控管理平台之间是通过综合业务数据网的D信道的UUS信令传送信息，分布式实时数据库用于存放其管辖范围内的企业增值税发票的全部数据。Embodiment 2: Combining Fig. 1 and Fig. 2, an information management system that realizes the method of invoicing, authentication and query of value-added tax invoices is composed of a tax information terminal, a tax control management platform and an ISDN integrated service data network. Tax information terminals include short message service terminals, card readers, golden tax cards (IC), and printers; tax control management platforms include ISDN PRI/BRI gateways, servers, and distributed real-time databases. The time is to transmit information through the UUS signaling of the D channel of the integrated service data network, and the distributed real-time database is used to store all the data of the value-added tax invoices of enterprises within its jurisdiction.

从综合业务数据网(ISDN)的角度看，税务信息终端是一个ISDNTE1终端设备。它通过S/T接口与NT1和ISDN交换机相接，实现基本速率的ISDN用户端功能，为用户提供输入/输出及企业财务信息共享等功能。From the point of view of the Integrated Services Data Network (ISDN), the tax information terminal is an ISDN TE1 terminal equipment. It connects with NT1 and ISDN switchboard through S/T interface, realizes basic rate ISDN client function, provides input/output and enterprise financial information sharing and other functions for users.

从软件角度来看，税务信息终端提供ISDN用户-网络接口的协议栈功能和增值税发票管理、发票查询和电子报税、企业财务管理、经营状况分析、税务信息查询、接受等相关应用模块。下面对税务信息终端IBOX-T的主要模块的功能和设计进行描述：From the perspective of software, the tax information terminal provides ISDN user-network interface protocol stack functions and related application modules such as value-added tax invoice management, invoice query and electronic tax declaration, enterprise financial management, business status analysis, tax information query, and acceptance. The function and design of the main modules of the tax information terminal IBOX-T are described below:

在税务信息终端中，实现开票数据信息传送和接收的关键是短消息服务终端IBOX，短消息服务终端自带液晶显示器和标准键盘，关于短消息服务终端如何利用综合业务数据网(ISDN)D信道上的SETUP消息、RELEASE消息进行信息传送和接收，本发明专利申请人已在专利申请号为“00262952.6”、发明名称为“用于综合业务数字网的短消息服务终端”的实用新型专利申请和在专利申请号为“00137743.4”、发明名称为“利用ISDN D信道传送消息的方法及短消息服务系统”的发明专利申请中作了详细描述(从略)。In the tax information terminal, the key to realize the transmission and reception of invoicing data information is the short message service terminal IBOX. The SETUP message and RELEASE message on the Internet are used to transmit and receive information. The applicant for the patent of the present invention has applied for a utility model patent with the patent application number "00262952.6" and the invention name "Short message service terminal for integrated service digital network" and The patent application number is " 00137743.4 ", and the denomination of invention is described in detail in the invention patent application of " utilizing ISDN D channel to transmit message method and short message service system " (omitted).

也可以将短消息服务终端设计成一块板卡，插入PC机的扩展卡位上，与PC机、打印机、读卡机等构成税务信息终端。The short message service terminal can also be designed as a board, which can be inserted into the expansion card position of the PC to form a tax information terminal together with the PC, printer, and card reader.

读卡机：税务信息终端具有IC金税卡读卡功能，主要是解决识别纳税企业的身份及权限。Card reader: The tax information terminal has the function of reading the IC golden tax card, which mainly solves the problem of identifying the identity and authority of taxpayers.

打印机：税务信息终端提供标准并行打印机接口，用于输出电子发票、电子报税表等数据信息。Printer: The tax information terminal provides a standard parallel printer interface for outputting data information such as electronic invoices and electronic tax returns.

税务信息终端和ISDN交换机之间的接口是ISDN BRI，用户-用户信息可在如SETUP消息中传送。The interface between the tax information terminal and the ISDN exchange is ISDN BRI, and user-user information can be transmitted in messages such as SETUP.

税务信息终端提供电信S/T接口，可与NT1或NT1+相接，为用户提供输入/输出及企业财务信息共享等功能。The tax information terminal provides a telecom S/T interface, which can be connected with NT1 or NT1+, and provides users with functions such as input/output and corporate financial information sharing.

税务信息终端既是开具增值税发票的专用设备，也是税务信息查询和接受以及实现企业财务管理电子化的终端。企业无须另外添加PC机。纳税企业在接通电源和电话线后，插入金税卡(IC卡)即可使用。不过使用的电话号码必须事先向主管税务分局注册申报，否则，即使金税卡是真实的也会因电话号码不对，以至遭到税控管理平台的拒绝，而开不出增值税发票。The tax information terminal is not only a special device for issuing value-added tax invoices, but also a terminal for querying and accepting tax information and realizing electronic financial management of enterprises. Enterprises do not need to add additional PCs. After the taxpayer connects the power supply and the telephone line, it can be used by inserting the golden tax card (IC card). However, the phone number used must be registered and declared with the competent tax bureau in advance, otherwise, even if the Golden Tax Card is genuine, the phone number will be incorrect and will be rejected by the tax control management platform, and the VAT invoice cannot be issued.

税务信息终端的主要功能：Main functions of the tax information terminal:

●开具增值税发票，并将发票上的信息传送到主管税务分局的税控管理平台和购货方用户的税务信息终端上；●Issuing value-added tax invoices, and transmitting the information on the invoices to the tax control management platform of the competent tax bureau and the tax information terminal of the purchaser user;

●根据购货发票上的许可证号，通过ISDN电信网查询销货方主管税务分局发票信息数据库；●According to the license number on the purchase invoice, query the invoice information database of the competent tax bureau of the seller through the ISDN telecommunication network;

●自动统计相关重要数据，并形成类列表，为电子报税表的(自动)编制提供依据；●Automatically count relevant important data and form a class list to provide a basis for (automatic) compilation of electronic tax returns;

●编制电子报税表(数据量较大时，可通过ISDN B信道传送报税表数据信息)；●Preparation of electronic tax returns (when the amount of data is large, the tax return data information can be transmitted through the ISDN B channel);

●企业财务凭证的电子化制作，自动统计生成类列表；●Electronic production of corporate financial documents, automatic statistical generation of class lists;

●用直方图和曲线图显示企业经营状况分析(全年分析、同期分析)，帮助企业经营决策科学化。数据分析包括：销售额、成本、纳税额、应收应付款及现金流等数据；●Using histograms and graphs to display the analysis of the company's operating conditions (annual analysis, analysis of the same period), to help enterprises make scientific decisions. Data analysis includes: sales, cost, tax amount, receivables and payables, cash flow and other data;

●根据需要输出打印相关信息；●Output and print relevant information as required;

●重要数据信息的存储和查询；●Storage and query of important data information;

●用于税务信息的查询和接受。●Inquiry and acceptance of tax information.

ISDN PRI/BRI网关：为电信网的接入设备，可以同时处理B信道和D信道两个信道的消息，一般情况下，B信道主要用于用户消息的传递如话音消息、数据消息、图象消息等，D信道主要用于接续控制信令，其中可以携带少量的用户消息。在少于7.5K字节(BYTE)/S速率的数据均可以使用该信道传送。本发明方案中的ISDNPRI/BRI网关除具有普通的ISDN PRI/BRI网关的功能外，还要求有利用D信道传送短消息的功能，因为，本方案主要侧重D信道ISDNPRI/BRI网关的实现。本方案采用电信网实时开票，开票确认的同时已将发票上的数据存入到主管税务分局税控管理平台中的数据库。一般业务量不大的税务分局，可以使用一条或数条ISDN BRI(2B+D)网关；较大的局可以使用ISDN PRI(30B+D)网关，再大的局可以使用多个ISDN PRI接口的网关。ISDN PRI/BRI gateway: It is the access device of the telecommunication network, which can process the messages of the B channel and the D channel at the same time. Generally, the B channel is mainly used for the transmission of user messages such as voice messages, data messages, and images. Messages, etc., the D channel is mainly used for connection control signaling, which can carry a small amount of user messages. Data at a rate of less than 7.5K bytes (BYTE)/S can be transmitted using this channel. The ISDNPRI/BRI gateway in the scheme of the present invention is except the function that has common ISDN PRI/BRI gateway, also requires the function that utilizes D channel to transmit short message, because, this scheme mainly lays particular emphasis on the realization of D channel ISDNPRI/BRI gateway. This solution adopts the real-time invoicing of the telecommunications network, and the data on the invoice has been stored in the database of the tax control management platform of the competent taxation branch bureau at the same time as the invoice is confirmed. Generally, tax sub-bureaus with small business volume can use one or several ISDN BRI (2B+D) gateways; larger bureaus can use ISDN PRI (30B+D) gateways, and even larger bureaus can use multiple ISDN PRI interfaces gateway.

税务信息终端与网关的通讯是基于ISDN公共交换网。税务信息终端中的IDAP承载层提供ISDN BRI接口的所有协议栈。ISDN电信网局间采用ISUP协议传送消息，同样，在ISDN电信网与网关之间是利用7号信令链路传送ISUP消息或使用PRI接口的所有协议栈。The communication between the tax information terminal and the gateway is based on the ISDN public switching network. The IDAP bearer layer in the tax information terminal provides all the protocol stacks of the ISDN BRI interface. ISDN telecommunication network offices use ISUP protocol to transmit messages. Similarly, between ISDN telecommunication network and gateways, use SS7 signaling link to transmit ISUP messages or use all protocol stacks of PRI interface.

网关和服务器通过TCP/IP网络连接。Gateway and server are connected through TCP/IP network.

当网关开始工作后，就一直处于“监听”状态。一旦接收到来自ISDN电信网的Setup消息(即用户请求)，网关则根据接口协议来析解数据包，提取出进行正常事务所需要的数据信息，包括纳税企业电话号码、事务ID、编码类型和查询请求等。When the gateway starts working, it has been in the "listening" state. Once receiving the Setup message (i.e. user request) from the ISDN telecommunication network, the gateway will analyze the data packet according to the interface protocol and extract the data information required for normal transactions, including the taxpayer’s phone number, transaction ID, encoding type and query requests, etc.

一次事务过程如果是由用户税务信息终端发起的(如：申请开发票等)。税务信息终端的IDP层在收到应用层下传的请求原语时，会将其封装在SETUP消息中：税务信息终端地址数据放入SETUP消息的主叫号码信息单元，税务局地址数据放入SETUP消息的被叫号码信息单元，SDU封装在SETUP消息的UUI信息单元中。If a transaction process is initiated by the user's tax information terminal (such as: application for invoicing, etc.). When the IDP layer of the tax information terminal receives the request primitive from the application layer, it will encapsulate it in the SETUP message: the address data of the tax information terminal is put into the calling number information unit of the SETUP message, and the address data of the tax bureau is put into the The called number information unit of the SETUP message, and the SDU is encapsulated in the UUI information unit of the SETUP message.

以应用网关与ISDN电信网之间用ISUP协议为例：采用PULL方式申请开发票时，网关收到税务信息终端的请求，信息包含在IAM消息的UUS信息单元中。应用网关会做以下的处理：Take the ISUP protocol between the application gateway and the ISDN telecommunications network as an example: when applying for invoicing in PULL mode, the gateway receives the request from the tax information terminal, and the information is included in the UUS information unit of the IAM message. The application gateway will do the following processing:

1、应用网关首先从信息单元中解析出纳税企业地址、税务局地址、事务序列号、用户数据(USER DATA)。并向纳税企业税务信息终端发送RELEASE消息，并在该消息的UUI字段加入受理申请的结果消息；1. The application gateway first parses out the taxpayer's address, tax office address, transaction serial number, and user data (USER DATA) from the information unit. And send a RELEASE message to the tax information terminal of the taxpaying enterprise, and add the result message of accepting the application in the UUI field of the message;

2、然后将产生一子进程(请求子进程)，并将以上各个参数传给该请求子进程；2. Then a sub-process (request sub-process) will be generated, and the above parameters will be passed to the request sub-process;

3、子进程会产生一用户数据协议的程序接口，用于与税控管理平台服务器通讯。该程序接口的远程地址是税控管理平台服务器的主机名或IP地址，远程端口号是预先规定好的值，从本系统中取出一个没有使用过的端口号作为本地端口号，然后用该程序接口向应用服务器发送纳税企业终端数据；3. The sub-process will generate a user data protocol program interface for communicating with the server of the tax control management platform. The remote address of the program interface is the host name or IP address of the tax control management platform server, and the remote port number is a predetermined value. Take an unused port number from the system as the local port number, and then use this program The interface sends taxpayer terminal data to the application server;

4、上述服务器请求子进程会设置定时器，并等待应用服务器的回应；4. The above server request sub-process will set a timer and wait for the response from the application server;

5、当等待超时或应用服务器返回接受成功的消息时，子进程会利用纳税企业地址和税务局地址通过ISDN电信网向纳税企业税务信息终端发送SETUP消息，在SETUP消息的UUI单元中包含事务序列号(TRANSACTION ID)、响应结果(STATUS)及响应数据，并等候纳税企业税务信息终端回送消息接收证实信号。5. When the wait times out or the application server returns a message of successful acceptance, the child process will use the address of the taxpayer enterprise and the address of the tax bureau to send a SETUP message to the tax information terminal of the taxpayer enterprise through the ISDN telecommunications network, and the UUI unit of the SETUP message contains the transaction sequence Number (TRANSACTION ID), response result (STATUS) and response data, and wait for the taxpayer tax information terminal to send back a message to receive the confirmation signal.

税控管理平台上的服务器与应用网关间的接口：在应用服务器的服务进程中有一本地端口号和预先定好的用户数据协议的程序接口，该端口号和程序接口是专门接收应用网关发送的数据请求。税控管理平台服务器接收和处理一个应用网关请求的过程如下：The interface between the server on the tax control management platform and the application gateway: in the service process of the application server, there is a local port number and a program interface of a predetermined user data protocol. The port number and program interface are specially used to receive the data sent by the application gateway ask. The process of receiving and processing an application gateway request by the tax control management platform server is as follows:

1、专门接收请求的程序接口接收到应用网关的数据请求，根据TCP/IP协议，服务进程得到应用网关端发送数据的用户数据协议的程序接口的连接参数，如该程序接口的IP地址、本地端口号等信息；1. The program interface dedicated to receiving the request receives the data request from the application gateway. According to the TCP/IP protocol, the service process obtains the connection parameters of the program interface of the user data protocol that the application gateway sends data, such as the IP address of the program interface, local Port number and other information;

2、启动一响应子进程，并将应用网关端发送数据的用户数据协议的程序接口的连接参数和数据请求传给该子进程；2. Start a response sub-process, and pass the connection parameters and data requests of the program interface of the user data protocol for data sent by the application gateway to the sub-process;

3、该响应子进程根据数据请求进行处理，当是请求一预先编辑好的格式文件，就会从数据库的数据入口路径中读出该文件，当是请求一方法，则启动该方法，并得到该方法运行后产生的格式文档。3. The response sub-process processes according to the data request. When requesting a pre-edited format file, it will read the file from the data entry path of the database. When requesting a method, start the method and get The format document generated after this method runs.

4、当处理完或出错后，根据父进程传来的应用网关端发送数据请求的用户数据协议的程序接口的连接参数，产生该用户数据协议的程序接口，该程序接口的远程IP地址就是应用网关IP地址、远程端口号为应用网关端发送数据请求的用户数据协议的程序接口的本地端口号，这样就可以用该用户数据协议的程序接口向应用网关端发送数据请求的发送处理结果或出错信息。完成一个应用网关请求数据的过程。4. When the processing is completed or an error occurs, the program interface of the user data protocol is generated according to the connection parameters of the program interface of the user data protocol sent by the application gateway to send the data request from the parent process, and the remote IP address of the program interface is the application The gateway IP address and the remote port number are the local port numbers of the program interface of the user data protocol for sending data requests from the application gateway, so that the program interface of the user data protocol can be used to send the processing result or error of the data request to the application gateway information. Complete the process of an application gateway requesting data.

在本发明方案的具体应用中，税务信息终端和税控管理平台之间的通信采用无连接的工作方式，即任何通信均采用请求——应答的形式。一次请求——应答过程为一次事务。每次事务由税务信息终端或税控管理平台发起，而由税控管理平台或税务信息终端发出应答至应答结束。下一次的事务请求可被认为是独立于上一次的一次事务请求。In the specific application of the solution of the present invention, the communication between the tax information terminal and the tax control management platform adopts a connectionless working mode, that is, any communication adopts a request-response form. A request-response process is a transaction. Each transaction is initiated by the tax information terminal or tax control management platform, and the tax control management platform or tax information terminal sends a response until the end of the response. The next transaction request can be considered independent of the previous transaction request.

税控管理平台的主要功能：The main functions of the tax control management platform:

●接收税务信息终端的开票请求；●Receive the billing request from the tax information terminal;

●确认税务信息终端的身份(密钥功能+主叫电话号码)；●Confirm the identity of the tax information terminal (key function + calling phone number);

●发放开票许可证号码；●Issuing the billing license number;

●接收、存档、统计企业纳税人发票数据信息；●Receive, archive, and count the invoice data information of enterprise taxpayers;

●分布式实时数据库(发票信息数据库)管理；● Distributed real-time database (invoice information database) management;

●受理网上发票信息数据的查询；●Accept online invoice information data query;

●每月定期统计、制作电子报税表；●Regular monthly statistics and production of electronic tax returns;

●自动稽核发票数据(电子报税表与发票信息数据库统计数据核对)；●Automatic audit of invoice data (electronic tax return and invoice information database statistical data check);

●根据需要定时、定期统计相关税务信息数据，并将结果发送至上一级国家税务管理信息系统；●Calculate relevant tax information data regularly and regularly according to needs, and send the results to the upper-level national tax management information system;

●税务监控(随时监控统计纳税企业发票的开具情况，对使用增值税发票超越权限的企业，出示告警信号)；●Tax monitoring (monitor and count the issuance of invoices by tax-paying enterprises at any time, and issue warning signals to enterprises that use value-added tax invoices beyond their authority);

●对企业纳税人身份的登记管理，金税卡的管理，税控管理平台设有一个或多个工作站，专门用于处理纳税企业申报，纳税企业身份及权限的设置，以及金税卡的管理工作。定期或不定期地为企业税务信息终端制作和发送税务信息。●Registration management of corporate taxpayer identity, management of Golden Tax Card, tax control management platform has one or more workstations, specially used for processing tax declaration, setting of taxpayer identity and authority, and management of Golden Tax Card Work. Make and send tax information for corporate tax information terminals on a regular or irregular basis.

关于应用PRI/BRI网关、服务器如何进行信息传送的方法及服务系统，已在专利申请号为“00137743.4”、发明名称为“利用ISDND信道传送消息的方法及短消息服务系统”的发明专利申请中作了详细描述(从略)。Regarding the application of PRI/BRI gateways, the method and service system for information transmission by the server, it has been applied for an invention patent with the patent application number "00137743.4" and the invention title "Using ISDND channel to transmit messages and short message service system". Made a detailed description (omitted).

下面具体描述税务信息终端、网关、服务器在增值税发票的开票、认证过程中的工作流程：The following specifically describes the workflow of tax information terminals, gateways, and servers in the process of issuing and authenticating value-added tax invoices:

1、申请开具增值税发票许可证号：1. Application for issuing VAT invoice license number:

a、税务信息终端将金税卡上密钥数据与开票请求组合成一条SETUP消息通过本地ISDN电信网向网关定向发出一张或多张申请发票许可证号的开票请求；a. The tax information terminal combines the key data on the Golden Tax Card and the billing request into a SETUP message and sends out one or more billing requests for applying for invoice license numbers to the gateway through the local ISDN telecommunication network;

b、网关接收到来自税务信息终端Setup消息后，解析UUI中协议鉴别码(Protocol discriminator)，得出‘申请发票许可证号’业务属性；b. After the gateway receives the Setup message from the tax information terminal, it analyzes the Protocol discriminator in the UUI to obtain the business attribute of 'applying for an invoice license number';

c、发给税务信息终端带有“消息接收成功”的RELEASE消息；c. Send a RELEASE message with "message received successfully" to the tax information terminal;

d、将SETUP消息相关内容转发给服务器；d. Forward the relevant content of the SETUP message to the server;

e、服务器中有限状态机接收来自网关转发来的纳税企业税务信息终端消息，标上接收时间后，置起始状态；e. The finite state machine in the server receives the tax information terminal message of the taxpaying enterprise forwarded by the gateway, marks the receiving time, and sets the initial state;

f、调用私有密钥实体，将写有纳税企业身份、权限的密码解开，根据纳税企业身份、权限和纳税企业税务信息终端电话号码，确认用户身份的合法性；f. Call the private key entity to unlock the password with the identity and authority of the taxpaying enterprise, and confirm the legitimacy of the user's identity according to the identity and authority of the taxpaying enterprise and the telephone number of the tax information terminal of the taxpaying enterprise;

g、根据企业代码确定该纳税企业对应的数据库地址，开启税控管理平台中该纳税企业专属的数据库，根据本次用户申请开具发票的张数，从数据库中的发票许可证号计数器中取出一个或数个连续的发票许可证号，然后，将发票许可证号、纳税企业电话号码、申请时间保存在与该开启的数据库相关连的“发票许可证号发放档案表”；g. Determine the database address corresponding to the taxpayer according to the enterprise code, open the exclusive database of the taxpayer in the tax control management platform, and take out one from the invoice license number counter in the database according to the number of invoices that the user applies for this time. or several consecutive invoice license numbers, and then save the invoice license number, the telephone number of the taxpayer, and the application time in the "Invoice License Number Issuance File Table" associated with the opened database;

h、检查接收时间，如果处理时间大于预定时间，SETUP信令的UUI字段中协议鉴别码，指示“申请失败”状态，否则指示“申请成功”状态；h. Check the receiving time, if the processing time is greater than the predetermined time, the protocol authentication code in the UUI field of the SETUP signaling indicates the status of "application failure", otherwise indicates the status of "application success";

i、如果申请成功，生成一条SETUP消息，将纳税企业电话号码、税控管理平台的网关电话号码装入被主叫号码字段中，并在UUI字段存放发票许可证号标识、发票许可证号等相关消息；i. If the application is successful, a SETUP message is generated, and the phone number of the taxpayer and the gateway phone number of the tax control management platform are loaded into the called number field, and the invoice license number identification, invoice license number, etc. are stored in the UUI field related news;

j、将上述SETUP消息经网关发送给相应纳税企业的税务信息终端。j. Send the above SETUP message to the tax information terminal of the corresponding taxpayer through the gateway.

2、开具增值税发票：2. Issue value-added tax invoices:

a、检查申请发票许可证号的时间是否已经超时，若超时，SETUP消息UUI字段中协议鉴别码，标识为“超时”，同时将‘系统限时已到，是否继续操作’提示信息放在UUI中，然后，将该SETUP消息经网关发送给相应的纳税企业税务信息终端，若未超时，执行步骤b；a. Check whether the time for applying for the invoice license number has timed out. If it is timed out, the protocol authentication code in the UUI field of the SETUP message will be marked as "timed out", and at the same time, the prompt message "The system has expired, continue to operate" will be placed in the UUI , and then, send the SETUP message to the corresponding tax information terminal of the taxpayer through the gateway, and if it does not time out, execute step b;

b、纳税企业在税务信息终端显示出的电子发票模版上，用户填写发票内容，填写完成检查无误后按‘确认’键，税务信息终端将发票许可证号、发票内容发回税控管理平台的网关；b. On the electronic invoice template displayed by the tax information terminal, the taxpayer should fill in the content of the invoice, press the 'confirm' button after completing the check, and the tax information terminal will send the invoice license number and invoice content back to the tax control management platform. gateway;

c、税控管理平台的网关接收到来自纳税企业税务信息终端的Setup消息后，解析UUI中协议鉴别码，得出‘开具增值税发票’消息状态；c. After the gateway of the tax control management platform receives the Setup message from the tax information terminal of the taxpaying enterprise, it analyzes the protocol authentication code in the UUI, and obtains the message status of 'Issuing a VAT invoice';

d、发给税务信息终端带有“消息接收成功”的RELEASE信息；d. Send a RELEASE message with "message received successfully" to the tax information terminal;

e、将SETUP消息相关内容转发给服务器；e. Forward the relevant content of the SETUP message to the server;

f、服务器中有限状态机接收来自网关的纳税企业税务信息终端消息，标上接收时间，并置起始状态；f. The finite state machine in the server receives the tax information terminal message of the taxpaying enterprise from the gateway, marks the receiving time, and sets the initial state;

g、服务器根据私有密钥实体计算出纳税企业对应的数据库地址，进而找出“发票许可证号发放档案表”，比较本次接收的发票数据是否为发出的发票许可证号，如果是，将发票数据存入数据库，并在“发票许可证号发放档案表”中将该发票许可证号属性置为完成状态；g. The server calculates the database address corresponding to the tax-paying enterprise according to the private key entity, and then finds out the "Invoice License Number Issuance File Table", compares whether the invoice data received this time is the issued invoice license number, and if so, sends The invoice data is stored in the database, and the attribute of the invoice license number is set to the completed state in the "Invoice License Number Issuance File Table";

h、若步骤g处理成功，SETUP消息UUI中协议鉴别码标识为“成功”，如果处理时间大于预定时间或者数据库操作失败，相关数据库所有修改被恢复，SETUP消息UUI中协议鉴别码标识为“失败”，该SETUP消息经网关发送给纳税企业税务信息终端。h. If the processing of step g is successful, the protocol authentication code in the SETUP message UUI is marked as "success". If the processing time is longer than the predetermined time or the database operation fails, all modifications of the relevant database are restored, and the protocol authentication code in the SETUP message UUI is marked as "failure". ”, the SETUP message is sent to the tax information terminal of the taxpayer through the gateway.

购货企业和其主管税务部门如果需要查询发票时，其查询过程包括如下步骤：If the purchasing enterprise and its competent tax department need to inquire about invoices, the inquiry process includes the following steps:

a、将发票的许可证号输入纳税企业税务信息终端中；a. Input the license number of the invoice into the tax information terminal of the taxpayer;

b、向发放发票许可证号的税控管理平台发送SETUP消息，其中UUI字段的协议鉴别码标识发票查询业务属性，并携带被查询的发票许可证号；b. Send a SETUP message to the tax control management platform that issues the invoice license number, in which the protocol authentication code in the UUI field identifies the business attribute of the invoice query, and carries the invoice license number being queried;

c、税控管理平台网关转换查询信息为相应的数据库查询命令，发送给服务器；c. The tax control management platform gateway converts the query information into corresponding database query commands and sends them to the server;

d、服务器受理该查询命令，从数据库中将发票数据取出，生成SETUP消息，其中：主叫用户号码为税控管理平台网关电话号码，被叫用户号码为查询税务信息终端号码，UUI中装有被查发票数据。该消息经网关回送查询企业(税务局)税务信息终端，企业(税务局)从返回的消息中核对发票的内容。d. The server accepts the query command, takes out the invoice data from the database, and generates a SETUP message, in which: the calling user number is the gateway phone number of the tax control management platform, the called user number is the tax information query terminal number, and the UUI is equipped with Checked invoice data. The message is sent back through the gateway to query the tax information terminal of the enterprise (tax bureau), and the enterprise (tax bureau) checks the content of the invoice from the returned message.

综上所述：新推出的国家税务管理信息系统中的四级主干网解决了税务系统内部各级单位的联网，但并未包括纳税企业。企业增值税发票的实时管理还不能在该网上实现。本发明在上述主干网的基础上，通过本地电信网，将纳税企业的纳税信息接入到主管税务分局的税控管理平台上，从而构建出一个完整的实时性很强的国家税务管理信息网。本发明方案实现了税务主干网对终端企业的延伸，实际操作简便、有效、可靠，它是对四级主干网的补充和完善。实际意义非常重大。因为本发明为国家税务管理信息系统的数据实时采集、税务形式分析、税务政策的制定提供了有力的支持。它是一种理想的能有效防范、乃至彻底杜绝虚假发票产生的“新一代增值税发票管理信息系统”。To sum up: the four-level backbone network in the newly launched national tax management information system solves the networking of units at all levels within the tax system, but does not include taxpayers. The real-time management of enterprise value-added tax invoices cannot be realized on the Internet. On the basis of the above-mentioned backbone network, the present invention connects the tax payment information of taxpaying enterprises to the tax control management platform of the competent tax branch bureau through the local telecommunication network, thereby constructing a complete national tax management information network with strong real-time performance . The scheme of the invention realizes the extension of the tax backbone network to the terminal enterprises, and is simple, effective and reliable in actual operation, and it is a supplement and improvement to the four-level backbone network. The practical significance is very important. Because the invention provides powerful support for the real-time data collection, tax form analysis and tax policy formulation of the national tax management information system. It is an ideal "new generation value-added tax invoice management information system" that can effectively prevent and even completely eliminate false invoices.

Claims (10)

Translated fromChinese

1、一种增值税发票的开票、认证与查询方法，其特征在于：开票过程包括如下步骤：1. A method for billing, authentication and inquiry of value-added tax invoices, characterized in that: the billing process includes the following steps:a、通过纳税人的税务信息终端，将金税卡上的加密数据与开票请求标识组合成一条消息，通过本地电信网向税控管理平台发出发票许可证号申请，所述金税卡上的加密数据包括纳税企业代码、企业经营权限、发卡税务局名称和代码以及签发日期的数据；a. Through the taxpayer's tax information terminal, combine the encrypted data on the Golden Tax Card and the invoice request identifier into one message, and send an application for the invoice license number to the tax control management platform through the local telecommunication network. Encrypted data includes taxpayer enterprise code, enterprise operating authority, name and code of the card-issuing tax bureau, and date of issuance;b、税控管理平台对所接收到的加密数据进行解密，根据解密后所获得的数据和主叫用户电话号码与存储在税控管理平台上的该企业的数据和税务信息终端所用的电话号码进行比对；b. The tax control management platform decrypts the received encrypted data, according to the data obtained after decryption and the phone number of the calling user, the data of the enterprise stored on the tax control management platform and the phone number used by the tax information terminal compare;c、若步骤b的比对数据一致，则税控管理平台确认纳税企业身份合法，开启用于存放该纳税人企业增值税发票数据的数据库，取出当前增值税发票的许可证号，然后连同电子增值税发票模版，发送给纳税人的税务信息终端，同时，子任务状态表迁移到等候电子增值税发票数据的状态；c. If the comparison data in step b are consistent, the tax control management platform confirms that the taxpayer’s identity is legal, opens the database for storing the taxpayer enterprise value-added tax invoice data, takes out the license number of the current value-added tax invoice, and then together with the electronic The value-added tax invoice template is sent to the tax information terminal of the taxpayer, and at the same time, the subtask status table is migrated to the state of waiting for the electronic value-added tax invoice data;d、在纳税人的税务信息终端上显示出电子增值税发票模版，通过税务信息终端将发票许可证号和填写了发票内容的电子增值税发票数据发回税控管理平台，存入该纳税人企业数据库；d. The electronic value-added tax invoice template is displayed on the tax information terminal of the taxpayer, and the invoice license number and the electronic value-added tax invoice data filled in the invoice content are sent back to the tax control management platform through the tax information terminal, and stored in the taxpayer enterprise database;e、税控管理平台接受数据成功后，向纳税人的税务信息终端回送一条证实信息，税务信息终端收到此信息后，在打印机上打印出电子增值税发票。e. After the tax control management platform successfully accepts the data, it will return a confirmation message to the taxpayer's tax information terminal. After receiving this information, the tax information terminal will print out the electronic value-added tax invoice on the printer.2、根据权利要求1所述增值税发票的开票、认证与查询方法，其特征在于：对所开具的电子增值税发票的认证方法包括如下步骤：2. The method for billing, authentication and inquiry of the value-added tax invoice according to claim 1, characterized in that: the authentication method for the issued electronic value-added tax invoice comprises the following steps:a、税控管理平台将每一次发出的发票许可证号存入“发票许可证号发放档案表”，并设置定时器，将收回来的电子增值税发票数据上的许可证号，与“发票许可证号发放档案表”记录的发票许可证号比对，如果发出的发票许可证号全部收回，则关闭数据库；a. The tax control management platform stores the invoice license number issued each time into the "invoice license number issuance file table", and sets a timer to compare the license number on the returned electronic value-added tax invoice data with the "invoice Compare the invoices and license numbers recorded in the "License Number Issuance File Table", and if all the issued invoices and license numbers are withdrawn, close the database;b、在纳税人的税务信息终端上填写发票内容时，若上述定时器限时已到，税控管理平台将向纳税人的税务信息终端发出提示信息，如果用户有回应，将计时器置位为重新计时状态，等候用户电子增值税发票数据，如果无回应，系统将自动清除上述操作，同时收回所发出的许可证号；b. When filling in the invoice content on the taxpayer’s tax information terminal, if the above-mentioned timer has expired, the tax control management platform will send a reminder message to the taxpayer’s tax information terminal. If the user responds, the timer will be set to In the re-time state, waiting for the user's electronic VAT invoice data, if there is no response, the system will automatically clear the above operations, and at the same time withdraw the issued license number;c、若发出的发票许可证号未全部收回，税控管理平台查看定时器是否到时，如果到时，则废除已发放的但当前仍未收回的发票许可证号，关闭数据库。c. If all issued invoice license numbers have not been recovered, the tax control management platform will check whether the timer expires. If it is time, the invoice license numbers that have been issued but have not yet been recovered will be abolished, and the database will be closed.3、根据权利要求1或2所述增值税发票的开票、认证与查询方法，其特征在于：电子增值税发票数据的许可证号的数据包括：标题、税务分局代码、企业代码和发票流水号。3. According to claim 1 or 2, the billing, authentication and query method of value-added tax invoices is characterized in that: the data of the license number of the electronic value-added tax invoice data includes: title, tax branch code, enterprise code and invoice serial number .4、根据权利要求1或2所述增值税发票的开票、认证与查询方法，其特征在于：税控管理平台将纳税人企业的数据采用共有密钥和私有密钥的‘密钥对’方法进行加密和解密，金税卡的数据采用公有密钥加密，主管税务局税控管理平台保存私有密钥，用于对纳税人企业金税卡密码进行解密。4. According to claim 1 or 2, the method for invoicing, authentication and querying of value-added tax invoices is characterized in that: the tax control management platform adopts the 'key pair' method of a public key and a private key for the data of the taxpayer enterprise For encryption and decryption, the data of the golden tax card is encrypted with a public key, and the tax control management platform of the tax bureau in charge saves the private key, which is used to decrypt the password of the taxpayer enterprise golden tax card.5、根据权利要求1所述增值税发票的开票、认证与查询方法，其特征在于：设置判定纳税人企业身份及权限合法性的数字证书，数字证书的数据结构包括标题、企业名称、企业代码、访问权限代码和签发主管税务局的代码和税务信息终端电信端口号码。5. According to claim 1, the billing, authentication and query method of value-added tax invoices is characterized in that: a digital certificate is set to determine the legality of the taxpayer's corporate identity and authority, and the data structure of the digital certificate includes title, company name, and company code , access authorization code and the code of the issuing competent tax office and the telecommunications port number of the tax information terminal.6、根据权利要求1所述增值税发票的开票、认证与查询方法，其特征在于：对电子增值税发票上的数据信息进行查询的方法，是将电子增值税发票数据上的许可证号码输入税务信息终端，然后向对应的税控管理平台发出查询请求，税控管理平台从相应的数据库中取出数据发回税务信息终端。6. According to claim 1, the billing, certification and query method of the value-added tax invoice is characterized in that: the method of querying the data information on the electronic value-added tax invoice is to input the license number on the electronic value-added tax invoice data The tax information terminal then sends a query request to the corresponding tax control management platform, and the tax control management platform retrieves data from the corresponding database and sends it back to the tax information terminal.7、根据权利要求1所述增值税发票的开票、认证与查询方法，其特征在于：在主管税务局的税控管理平台上建立分布式实时数据库，用以存放其管辖范围内的纳税人企业的发票数据信息，其存放数据的工作流程如下：7. According to claim 1, the method for invoicing, authenticating and querying value-added tax invoices is characterized in that: a distributed real-time database is established on the tax control management platform of the competent tax bureau to store taxpayer enterprises within its jurisdiction The invoice data information of , the workflow for storing data is as follows:a、接收纳税人企业金税卡上的加密信息，利用私有密钥实体解开上述密码，将密码换算成分布式数据库写入口地址；a. Receive the encrypted information on the taxpayer's enterprise golden tax card, use the private key entity to unlock the above password, and convert the password into a distributed database write-in address;b、打开数据库，在取得数据库入口参数后调用打开数据库函数，将数据库打开，并置定时器开始计时，有限状态机置数据库开启状态；b. Open the database, call the open database function after obtaining the database entry parameters, open the database, set the timer to start counting, and set the finite state machine to the database open state;c、系统接收到发票数据后，调用写入数据库函数，将数据写入数据库；c. After the system receives the invoice data, it calls the write-to-database function to write the data into the database;d、在完成写入或超时后，系统调用关闭数据库函数，将数据库关闭。d. After finishing writing or timeout, the system calls the function of closing the database to close the database.8、根据权利要求1所述增值税发票的开票、认证与查询方法，其特征在于：税控管理平台包括PRI/BRI网关、服务器和分布式实时数据库，在纳税人税务信息终端与税控管理平台之间是通过信令数据包传送信息，分布式实时数据库用于存放其管辖范围内的纳税人企业增值税发票的全部数据，纳税人税务信息终端、网关及服务器之间在申请发票许可证号时的工作流程包括如下步骤：8. According to claim 1, the billing, certification and query method of value-added tax invoices is characterized in that: the tax control management platform includes a PRI/BRI gateway, a server and a distributed real-time database, and the tax information terminal of the taxpayer and the tax control management Information is transmitted between the platforms through signaling data packets. The distributed real-time database is used to store all the data of taxpayer enterprise value-added tax invoices within its jurisdiction. Taxpayer tax information terminals, gateways and servers apply for invoice licenses. The workflow of numbering includes the following steps:a、纳税人税务信息终端将金税卡上加密数据与开票请求组合成一条SETUP消息，然后通过本地ISDN电信网向网关定向发出一张或多张申请发票许可证号码的开票请求；a. The tax information terminal of the taxpayer combines the encrypted data on the Golden Tax Card and the billing request into a SETUP message, and then sends one or more billing requests for applying for invoice license numbers to the gateway through the local ISDN telecommunication network;b、网关接收到来自纳税人税务信息终端SETUP消息后，解析UUI字段中的协议鉴别码，得出‘申请发票许可证号’业务属性；b. After the gateway receives the SETUP message from the taxpayer's tax information terminal, it analyzes the protocol authentication code in the UUI field, and obtains the business attribute of 'applying for an invoice license number';c、发给纳税人税务信息终端带有“消息接收成功”的RELEASE消息；c. Send a RELEASE message with "The message has been received successfully" to the taxpayer's tax information terminal;d、将SETUP消息相关内容转发给服务器；d. Forward the relevant content of the SETUP message to the server;e、服务器中有限状态机接收来自网关转发来的纳税人税务信息终端消息，标上接收时间后，置起始状态；e. The finite state machine in the server receives the taxpayer tax information terminal message forwarded from the gateway, marks the receiving time, and sets the initial state;f、调用私有密钥实体，将写有纳税人企业身份、权限的密码解开，根据纳税人企业身份、权限和纳税人企业的税务信息终端电话号码，确认用户身份和权限的合法性；f. Call the private key entity to unlock the password with the taxpayer’s corporate identity and authority, and confirm the legitimacy of the user’s identity and authority according to the taxpayer’s corporate identity, authority and the taxpayer’s tax information terminal phone number;g、根据纳税人企业代码确定该纳税人企业对应的数据库地址，开启税控管理平台中该纳税人企业专属的数据库，根据本次用户申请开具发票的张数，从数据库中的发票许可证号计数器中取出一个或数个连续的发票许可证号，然后，将发票许可证号、纳税人企业的税务信息终端电话号码、申请时间保存在与该开启的数据库相关连的“发票许可证号发放档案表”；g. Determine the database address corresponding to the taxpayer enterprise according to the taxpayer enterprise code, open the exclusive database of the taxpayer enterprise in the tax control management platform, and obtain the invoice license number from the database according to the number of invoices that the user applies for this time. Take out one or several consecutive invoice license numbers from the counter, and then save the invoice license number, the tax information terminal telephone number of the taxpayer enterprise, and the application time in the "invoice license number issuance" associated with the opened database. file table";h、检查接收时间，如果处理时间大于预定时间，SETUP信令的UUI字段中协议鉴别码，指示“申请失败”状态，否则指示“申请成功”状态；h. Check the receiving time, if the processing time is greater than the predetermined time, the protocol authentication code in the UUI field of the SETUP signaling indicates the status of "application failure", otherwise indicates the status of "application success";i、如果申请成功，生成一条SETUP消息，将纳税人企业的税务信息终端电话号码、税控管理平台的网关电话号码装入主、被叫号码字段中，并在UUI字段存放发票许可证号标识、发票许可证号等相关消息；i. If the application is successful, a SETUP message is generated, and the telephone number of the tax information terminal of the taxpayer enterprise and the gateway telephone number of the tax control management platform are loaded into the calling and called number fields, and the ID of the invoice license number is stored in the UUI field , invoice license number and other relevant information;j、将上述SETUP消息经网关发送给相应纳税人企业的税务信息终端。j. Send the above SETUP message to the tax information terminal of the corresponding taxpayer enterprise via the gateway.9、根据权利要求8所述增值税发票的开票、认证与查询方法，其特征在于：纳税人企业税务信息终端、网关及服务器之间在开具增值税发票时的工作流程包括如下步骤：9. According to claim 8, the method for invoicing, authenticating and querying value-added tax invoices is characterized in that: the workflow between the taxpayer enterprise tax information terminal, the gateway and the server when issuing value-added tax invoices includes the following steps:a、检查申请发票许可证号的时间是否已经超时，若超时，SETUP消息UUI字段中的协议鉴别码标识为“超时”，同时将‘系统限时已到，是否继续操作’提示信息放在UUI字段中，然后，将该SETUP消息经网关发送给相应的纳税人企业的税务信息终端，若未超时，执行步骤b；a. Check whether the time for applying for the invoice license number has timed out. If it is timed out, the protocol authentication code in the UUI field of the SETUP message is marked as "timed out", and at the same time, put the prompt message of "the system time limit has expired, whether to continue operation" in the UUI field , and then, send the SETUP message to the tax information terminal of the corresponding taxpayer enterprise through the gateway, and if it does not time out, perform step b;b、纳税人在税务信息终端显示出的电子增值税发票模版上填写发票内容，并将发票许可证号、发票内容发回税控管理平台的网关；b. The taxpayer fills in the invoice content on the electronic value-added tax invoice template displayed on the tax information terminal, and sends the invoice license number and invoice content back to the gateway of the tax control management platform;c、税控管理平台的网关接收到来自纳税人企业税务信息终端的Setup消息后，解析UUI字段中的协议鉴别码，得出‘开具增值税发票’消息状态；c. After the gateway of the tax control management platform receives the Setup message from the tax information terminal of the taxpayer enterprise, it parses the protocol authentication code in the UUI field, and obtains the message status of "issuing a value-added tax invoice";d、发给纳税人企业税务信息终端带有“消息接收成功”的RELEASE信息；d. Send the taxpayer enterprise tax information terminal with a RELEASE message with "message received successfully";e、将SETUP消息相关内容转发给服务器；e. Forward the relevant content of the SETUP message to the server;f、服务器中有限状态机接收来自网关的纳税人企业税务信息终端消息，标上接收时间，并置起始状态；f. The finite state machine in the server receives the taxpayer enterprise tax information terminal message from the gateway, marks the receiving time, and sets the initial state;g、服务器根据私有密钥实体计算出纳税人企业对应的数据库地址，进而找出“发票许可证号发放档案表”，比较本次所接收到的电子增值税发票数据上的许可证号，是否为发出的发票许可证号，如果是，将该发票数据存入数据库，并在“发票许可证号发放档案表”中将该发票许可证号属性置为完成状态；g. The server calculates the database address corresponding to the taxpayer enterprise according to the private key entity, and then finds out the "Invoice License Number Issuance File Table", compares the license number on the electronic value-added tax invoice data received this time, whether is the issued invoice license number, if yes, store the invoice data in the database, and set the attribute of the invoice license number to the completed state in the "Invoice License Number Issuance File Table";h、若步骤g处理成功，SETUP消息UUI中协议鉴别码标识为“成功”，如果处理时间大于预定时间或者数据库操作失败，相关数据库所有修改被恢复，SETUP消息UUI字段中协议鉴别码标识为“失败”，该SETUP消息经网关发送给纳税人企业税务信息终端。h. If step g is processed successfully, the protocol authentication code in the UUI field of the SETUP message is identified as "success". If the processing time is greater than the predetermined time or the database operation fails, all modifications of the relevant database are restored, and the protocol authentication code in the UUI field of the SETUP message is identified as "" Failed", the SETUP message is sent to the taxpayer enterprise tax information terminal through the gateway.10、根据权利要求9所述增值税发票的开票、认证与查询方法，其特征在于增值税发票的查询过程包括如下步骤：10. According to claim 9, the invoicing, authentication and query method of value-added tax invoices is characterized in that the query process of value-added tax invoices includes the following steps:a、将电子增值税发票数据上的许可证号，输入纳税人企业税务信息终端中；a. Input the license number on the electronic value-added tax invoice data into the tax information terminal of the taxpayer enterprise;b、向发放电子增值税发票许可证号的税控管理平台发送SETUP消息，其中UUI字段中的协议鉴别码标识发票查询业务属性，并携带被查询的电子增值税发票的许可证号；b. Send a SETUP message to the tax control management platform that issues the license number of the electronic value-added tax invoice, wherein the protocol authentication code in the UUI field identifies the business attribute of the invoice query, and carries the license number of the electronic value-added tax invoice being queried;c、税控管理平台网关转换查询信息为相应的数据库查询命令，发送给服务器；c. The tax control management platform gateway converts the query information into corresponding database query commands and sends them to the server;d、服务器受理该查询命令，从数据库中将电子增值税发票数据取出，生成SETUP消息，其中：主叫用户号码为税控管理平台网关电话号码，被叫用户号码为查询税务信息终端号码，UUI字段中装有被查电子增值税发票数据；d. The server accepts the query command, takes out the electronic value-added tax invoice data from the database, and generates a SETUP message, in which: the calling user number is the gateway phone number of the tax control management platform, and the called user number is the tax information query terminal number, UUI The field contains the electronic value-added tax invoice data to be checked;e、SETUP消息经网关回送查询信息的税务信息终端，根据返回的消息核对电子增值税发票的内容。e. The SETUP message is sent back via the gateway to the tax information terminal for inquiring information, and the content of the electronic value-added tax invoice is checked according to the returned message.

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