| 摘要 |
A tax rebate system is provided to increase a tax return rate and tax revenues by inducing a tax payer to make an income tax return sincerely, as a predetermined rate of a reported VAT(Value Added Tax) amount is returned to a buyer in each quarter. A first information receiver(101) receives receipt issuance request information including connection information, a receipt type, and an article price from a credit card reader, a POS(Point Of Sale) terminal, or a computer of a seller. A receipt number generator(102) generates a unique receipt number based on the receipt issuance request information. A receipt issuer(103) issues a receipt having the receipt number, and stores the receipt number, shop information, and buyer information to a management database. A receipt transmitter(106) transmits the issued receipt to a buyer computer. A tax return processor(104) makes a tax return by receiving tax return request information from the buyer. A refund information generator(105) generates refund information by summing up the article prices and tax amounts corresponding to the receipt numbers based on the tax return information. |
