| 摘要 |
PURPOSE: A VAT(Value-Added Tax) exclusive account is provided to clarify taxed transaction and to prevent tax evasion of the VAT by operating the VAT exclusive account incapable of transferring, mortgaging, and drawing out cash. CONSTITUTION: A provider of material and service submits an official certification by connecting to a VAT exclusive account operation site of a financial organization(104). In a claim mode, the provider confirms the VAT exclusive account of a business partner to claim price(113), registers the claim particulars(115), and informs the partner of the fact by an SMS(Short Message Service) message(140). For managing a tax bill and submitting the tax data, a receiver submits the official certification by connecting to the VAT exclusive account operation site, and prints out or stores the related data in an external medium by selecting total collection, case particulars, or tax data generation in a management mode(138).
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