RU2413993C2 - System for automatic monitoring legitimate circulation of funds of business entities and method of implementing said monitoring - Google Patents

Abstract

FIELD: information technology.

SUBSTANCE: method involves confirmation of legality of money used by business entities when paying for a commodity or service by comparing the amount of the money by the debit value on an external medium for fiscal significant data - a card which accompanies funds of a business entity/buyer. If the amount of money is equal to or greater than the debit value, a document is created which confirms the legality of the transaction and the transaction is electronically recorded with indication of details of the seller in the said card, otherwise the document is not created and electronic recording onto the said card is not carried out.

EFFECT: improved monitoring of circulation of legitimate funds of business entities owing to recording of each transfer of legal funds.

4 cl, 13 dwg

Description

The invention relates to a system of payments in cash, monitoring data on legitimate cash during settlements between business entities (CS), calculation of the tax base of CS authorized state body, taking into account the circulation of cash.

A widely used cash circulation control system using electronic cash registers (CCPs) used in cash and (or) settlements using payment cards, with integrated non-volatile fiscal memory blocks (FP), and electronic security tape control (ECLZ) and printing at the time of payment of the cash receipt (CU) [1]. FP records information on cash payments (fiscal data) passing through the CCP, and allows you to store the total information for a day or work shift for a long time. EKLZ is a technical device (a complex of software and hardware) that provides registration protected from undetectable correction and non-volatile long-term storage of data necessary for full accounting of income in order to correctly calculate taxes for each cash calculation. Data from the FI and EKLZ can be extracted at the request of the tax inspector in the form of a printout on the CCP or saved in electronic form on another medium for the purpose of subsequent processing during a selective tax audit of business entities. This control system does not allow a complete picture of the circulation of cash, since it does not provide for mandatory processing of all data recorded in all KKT devices registered with the tax authorities, and it does not cover the circulation of cash when transferred from hand to hand.

Known electronic system for performing financial transactions [2]. The invention relates to electronic means of settlement and can be used in interbank payment systems for customer service using plastic microprocessor cards. The system comprises portable data storage and processing devices in the form of microprocessor cards, first electronic invoice control units, terminal means configured to directly connect portable data storage and processing devices, routing units, a central control unit connected to each unit via a data network routing. It is designed to conduct and control only non-cash payments using payment cards.

A known system for providing information on debts and payments of consumers of services [3]. The invention relates to systems for calculating consumers with service providers, in particular for the calculation of utilities. The system contains one terminals installed at payment acceptance points from service consumers and other terminals installed at service providers, each terminal being connected via a data network to a unit for storing and processing information about debts and payments of service consumers, including the first means communication with the terminals installed at payment acceptance points, a second means of communication with terminals installed at service providers, and a database server containing a registration unit of system participants s, a data storage unit, an account management unit, a payment document generation unit, an outgoing register generation unit, an incoming registry processing unit and a registry storage unit. It is designed to conduct and control non-cash payments and payments for services rendered in cash, the origin of which is not known, which allows the use of this payment system to launder illegal cash income.

Known electronic money transfer system [4]. The invention relates to electronic means for making settlements and can be used in payment systems for customer service using plastic microprocessor cards in payments for the purchase of goods and services provided. The system contains portable data storage and processing devices in the form of microprocessor cards, terminal means made with the possibility of direct connection via built-in card readers with two portable data storage and processing devices, printing a paper document on the performed cashless payment, a control center connected via a data transmission network with financial institutions, with terminal devices. It is intended for the operational conduct and control of only non-cash payments using payment cards.

A known method of organizing, storing and transferring electronic money and a controlled electronic money system for transferring electronic coins between two selected from a variety of payment cards, between a variety of outlets and many financial institutions [5], selected as the closest analogue. This system relates to payment systems using plastic microprocessor cards (smart cards), and, in particular, to such a system with control at the system level of stored funds (the so-called electronic wallet). It contains many cash storage devices, payment cards, many electronic cash desks, several electronic coin funds, operating funds for transferring the selected number of electronic coins from one source cash storage device to another, and the operating funds are configured to register the serial number of each electronic coin and erasing the sequence number in the original cash storage device. It is designed to control the circulation of only electronic coins and non-cash payments using payment cards.

Objectives and summary of the invention.

The technical result of the claimed invention is the automatic receipt of comprehensive, reliable, timely data on the income and expenses of all individuals and legal entities using legal cash in their business activities and registered by authorized state bodies. Other objectives of the invention:

- blocking the execution of payment documents confirming the fact of payment for goods, services, work performed by illegitimate cash of the payer;

- automatic generation of a database of cash income and expenses in any currency for calculating the tax base of an income tax, taxpayer;

- confirmation of all options for the legitimate transfer of cash from one CS to another CS;

- confirmation by government authorities, in some cases, of the legitimacy of cash funds of the cholesterol, whose origin is unknown;

- creating conditions that impede the stay in the country of citizens, enterprises and organizations that have not been registered with a state body.

The following are concepts used in the following sense:

1. Cash, or NS, is cash in coins and banknotes of the currency of any state.

2. Legitimate NSs are NSs earned by legal means.

3. Legitimate NS calculation - a calculation made by legitimate NS.

4. A business entity, or XC, is an individual or legal entity, entrepreneur, buyer, firm, company registered with the Federal Tax Service Inspectorate with a personal tax number (TIN).

5. Fiscally significant data or FZD - data on the source of income of the National Assembly, its TIN; on the amount of receipt, codes of receipt, withheld taxes and the name of the unit of received NS, the date of receipt; data on the payee, his TIN, amount of payment, type of payment codes, tax on payment, name of unit of NS paid for the goods, service or work performed; date of payment.

6. A cash escrow card, or SPE, is an external electronic operating device of the CS, both the buyer and the seller of goods and services, with a microprocessor operating under the control of a resident program, with the ability to: process and store the initial FDD on the performed settlement operations, calculate open and closed debit of legitimate NSs in any currency, protection of data stored in it and calculations made with its help, information interaction with data loggers and external card readers. Access to the open debit of the SPE is always open for informational interaction of the SPE with data loggers and external card readers. Access to the closed cash debit of the SPV is possible after dialing the XC PIN code in the data logger.

7. Bank card, or BC - a tool for compiling settlement and other documents payable at the expense of the client.

8. PIN code - personal, secret code - password of the owner of the SPV and BC, serving to protect the data of the SPF and BC XC.

9. Card reader - a device that allows you to read and write data to the SPE or BC, work as part of a data logger, ATM or interact with external devices. The card reader operates under the control of a resident program, which provides informational interaction of the SPE with the operational unit of the data logger or external data processing devices.

10. An individual data logger (IRD) on an SPE is a device for the initial processing and storage of FDD with two card readers, a keyboard, a display, an operating unit and an autonomous power source. IRD operates under the control of a resident program, which provides reading and writing of SPE data, their processing.

11. A data transmission line, or LPD, is a two-way multichannel transmission line of FDD from computer to computer in a standard format.

12. A sales outlet or POS terminal of a seller for receiving a payment and, optionally, for determining the contents of the purchase and calculating the payment amount. The POS terminal can be serviced (for example, a cash desk in a supermarket) or automatic (for example, a vending machine, telephone, or parking machine). The POS terminal has a control keyboard, monitor or display, a power source, an interface for connecting to external devices and a hard disk drive, an operating unit running a resident program, built-in to it, or an external card reader connected to it.

13. Cashier's check (CU) or receipt - a document printed by the active system CCP, POS-terminal, ATM, confirming the fact of payment by legitimate NS.

14. The apparatus of the active system of cash registers (CCP) is an electronic cash register with the printing of an RF or receipt, containing a keyboard, display, power supply, an interface for connecting to external devices and a power supply device, an operating unit operating under the control of a resident program, and having the ability to work in a computer-cash system, while controlling the operation of this system.

15. A trading enterprise, or PT, is a legal entity, an enterprise that sells goods, performs work and provides services to customers with the calculation of the VAT and the issuance of an invoice or receipt.

16. A non-commercial enterprise and organization is a legal entity, industrial, scientific, design, etc. enterprise and organization, educational institution, non-profit enterprise, state institution.

17. Credit organization - a legal entity having the right to carry out banking operations. The post office is equivalent to a credit institution in terms of receiving and issuing NS for postal and telegraphic money transfers.

18. A freely convertible currency exchange office is a legal entity, an institution engaged in retail currency exchange operations (cash, checks or bank cards).

19. ATM - an electronic software and hardware complex designed to interact with bank cards (BC), issue and receive NS, draw up documents on operations using BC, issue information on the account, make cashless payments, etc. The ATM has a control keyboard, monitor, power supply, an interface for connecting to external LPD devices, an operation unit controlled by a resident program, and a card reader BC.

20. The hardware-software complex, or PAK of a government department, is a highly productive computing complex with special software for processing, computing, reliable storage, internal and external protection of very large volumes of FZD and the ability to perform a network search of FZD at intermediate data processing points of its department and FZD PAK banks of other government departments.

21. An intermediate data processing center is a federal agency peripheral to the PAK, equipped with computers with software for primary processing of FDD.

This invention makes it impossible to carry out settlements between the CSs illegitimate NS, due to the comparison at the time of calculation of the amount presented for payment of the NS with the open debit of the buyer’s NS on the SPE and, if the value of the calculation amount of the value of the calculation of the open debit of the NS of the buyer on the SPE, exceeds the blocking of legitimate payment documents and replenishment of the debit to the SPE of the recipient of the NS.

This invention allows you to automatically calculate the tax base taking into account the treatment of NS HC by automatically controlling its income and expenses of the HC HC for the reporting period, taking into account all types of legitimate income of the National Assembly and all types of consumption of the National Assembly.

Another aspect of the invention is the creation of difficulties in staying in the country of foreign organizations and citizens who have not been registered with a state body.

The essence of the invention lies in the fact that in the system of automatic control of the legitimate circulation of cash of business entities, containing a central software and hardware complex and N auxiliary software and hardware complexes, interconnected by a data line, M groups of intermediate data processing points, each of which connected by a local data line with one of the software and hardware systems, numbered sets of credit organizations with devices of active system dark cash register equipment and ATMs from the corresponding numbered sets, numbered sets of non-trading enterprises and organizations, currency exchange points with devices of the active system of cash registers from the numbered set, numbered sets of trading enterprises with POS terminals and devices of the active system of cash registers of the corresponding numbered sets, a numbered set of microprocessor cards, one part of which relates to sub a number of bank cards made with the possibility of interacting with ATMs from the corresponding set, each apparatus of an active system of cash registers contains two, and the ATM and POS terminal contain three card readers for information interaction with one of the microprocessor cards for accompanying cash subjects, and each trading company, each credit organization, each currency exchange, each non-trading enterprise and organization, respectively of the various sets are connected by a dedicated data line with one of the intermediate data processing points in the group connected to the central hardware and software complex, it is proposed to use the other part of the numbered set of microprocessor cards as a subset of cash escort cards of business entities and to introduce many individual data recorders into it with the ability to install in each of them two microprocessor cash escort cards TV of business entities, and enter card readers at intermediate data processing points, and each cash tracking card of economic entities from a subset is made with the ability to interact with any individual data recorder from the set and card readers of intermediate data processing points and has open and closed PIN cash protected cash debit.

Figure 1 shows a block diagram of a system of automatic control of legal treatment of NS. Figure 2 shows a diagram of the algorithm for issuing receipts, confirming the legitimacy of the issuance of accounting NS HC using the apparatus of the active system of cash registers 9 accounting. Figure 3 shows a diagram of the design algorithm for RF, receipts using the apparatus of the active system of cash registers 9, POS-terminal 11 when calculating between the XC for the purchased goods, the provided service or the work performed. Figure 4 shows a diagram of the algorithm for designing the RF return using the apparatus of the active system KKT 9 or POS terminal 11. Figure 5 shows a diagram of the algorithm for processing payments between an agent, individuals, using IRD 14 of the seller of goods, services or work performed . Figure 6 shows a diagram of the algorithm for issuing a receipt confirming the legitimacy of replenishment of an account by its owner in a credit institution 6 using its active system KKT 9. Figure 7 shows a diagram of an algorithm for processing a receipt confirming the legitimacy of withdrawal by an account holder in a credit organization 6 , parts of the NS from your account with a credit institution 6 using its active system CCP 9 device. Fig. 8 shows a flowchart of the receipt processing procedure when making payments to the NS, for example, utility bills, using I have an ATM 7. In Fig. 9, there is a diagram of the algorithm for processing receipts upon receipt of an NS at an ATM 7 of a credit institution 6 XC owned by BC 18. In Fig. 10, there is a diagram of an algorithm for processing receipts when purchasing XC in a currency exchange office 8 using its device active system KKM 9. Figure 11 shows a diagram of an algorithm for issuing receipts when selling XC currencies using an active system KKT 9 apparatus at a currency exchange 8. Figure 12 shows a diagram of an algorithm for legalizing an NS of unknown origin by a government agency. In Fig.13 shows the sequence of stages of the method of organizing systemic automatic control of the circulation of the NS between the cholesterol.

The system of automatic control of the legitimacy of cash circulation in the CS includes a central hardware and software complex 1, auxiliary hardware and software systems 2, a data line 3, intermediate data processing points 4, local data lines 5, credit organizations 6, ATMs 7, currency exchange points 8, devices of active system cash registers 9, trade enterprises 10, POS-terminals 11, dedicated data lines 12, a subset of bank cards 16 and a subset of cards cash tracking points for business entities 13-1 and 13-2 from a numbered set of microprocessor cards 17, individual data loggers 14. Active system cash registers 9 and individual data loggers 14 each contain two, and POS terminals 11 and ATMs 7 with three built-in card readers 15 for information interaction of each, the ability to read and write data from one of the many microprocessor cards 17. Card readers 15 pre-processing points Data cards 4 are made with the possibility of information interaction with one of the plurality of microprocessor support cards 13 cash. Non-commercial enterprises and organizations 18 incorporate active system KKT 9 devices in the accounting department.

The Central hardware-software complex 1 and N of the auxiliary hardware-software complexes 2 are interconnected by a data transmission line 3 with high throughput of large volumes of data. M groups of intermediate data processing points 4, each of which is connected by a local data line 5 to one of the hardware-software complexes 1 or 2. Numbered sets of credit organizations 6, currency exchange offices 7, trade enterprises 10, non-trade enterprises and organizations 18 are connected by dedicated data lines 12 with the first group of intermediate data processing points 4. This group of intermediate data processing points 4, for example, the IFNS group, is connected to the central hardware-software complex 1 of the main department of the state, which is responsible for collecting all taxes, for example, the Federal Tax Service (FTS). The remaining groups of intermediate data processing points 4 include active system cash registers 9, card readers 15 and are separately connected by local data lines 5 to N auxiliary software and hardware complexes 2 of other state departments, for example, the Ministry of the Interior ), The Federal Migration Service (FMS), the Federal Security Service (FSB), the Federal Customs Service (FCS), the Ministry of Foreign Affairs (MFA), the Ministry of Health and Social Development , The Ministry of Information Technologies and Communications (Ministry of Information and Communications), which are responsible for recording and servicing various categories of persons whose stay in the state is legally permitted. The aforementioned groups of intermediate data processing points 4 with a total number M can be separate units of the listed departments: police departments, border posts, customs points, inspections, visa issuing departments, etc. Trading enterprises 10 include POS-terminals 11 and active system cash registers 9. Credit organizations 6 include ATMs 7 and active system cash registers 9. Currency exchange points 8, non-commercial enterprises and organizations 18 they include devices of an active system of cash registers 9. Intermediate data processing points 4 have devices of an active system of cash registers 9. Escort card 13-1 cash TV owned business entity - payer, owner or deposit currency and support 13-2 card owned business entity - recipient of cash, trade, enterprise 10, non-trading company or organization 18, a credit institution 6, currency exchange 8.

The initial storage of fiscally significant data is carried out in external data carriers of SPE 13 of both business entities involved in the calculation of goods, services, work performed, and contains the following data:

1. The serial number of the SPE XC.

2. TIN ХС - owner of КСН.

3. Name or personal data of XC.

4. Name of the organization issuing the SPE XC.

5. Date of issue of the SPE XC.

6. PIN code of the SPV.

7. TIN of the tax inspectorate, which read and deleted the read data from the SPE according to previously performed calculations at its last presentation to the tax authorities.

8. Registration number of the card reader, with the help of which data were read and deleted, except for debits of the National Assembly, items 17 and 18 of this list, with the SPE at its last presentation to the tax inspectorate.

9. Date of the last presentation by the SPV to the tax office.

10. The number of SPE in the cholesterol, its owner.

11. TIN of the source of income of the National Assembly.

12. The amount of receipt, calculation of the National Assembly.

13. The code of the type of receipt, calculation of NS.

14. The code of the name of the unit of the National Assembly upon receipt, settlement.

15. The tax code for the type of receipt, calculation of the NS.

16. Date and time of receipt, calculation of the National Assembly.

17. Debit of the National Assembly closed for free access for each code 13.

18. Debit of the National Assembly, open for free access for each code 13.

19. TIN of the recipient of the National Assembly.

20. The amount of payment, calculation of the National Assembly.

21. Code of the type of payment, calculation of the National Assembly.

22. The tax code for the payment, calculation of the National Assembly.

23. The code for the name of the unit of the NS payment, calculation.

24. Date and time of payment, calculation of the National Assembly.

Under no circumstances can the data on items 1-6 of the above list be changed. Closed and open debits of the National Assembly of SPEs are debits to which access is accordingly closed or opened by the PIN-code of the SPE. Full or partial translation of the value of the NS from the closed to the open debit of the NS KSN and the reverse transfer is carried out after entering the PIN code of the KOS, the value of the transferred amount and choosing the direction of transfer on the keyboard IRD 14 or the keyboard of any external device 7, 9, 11. The operation of the system consists of several enlarged stages: initial collection and storage of FZD; preprocessing, storage and forwarding of FZD; search and final processing of FZD, calculation of the taxable base of cholesterol, the formation of tax notifications, the detection of illegitimate SPEs.

The system of automatic control of the legitimacy of circulation of the National Assembly of the HS works as follows.

In order to carry out settlement calculations, NSs in any currency, CSs must have NSs in any currency: genuine coins and banknotes, as well as an electronic record of the value of open and closed debits of NSs in the selected currency in SPE 13 XS. For the system to work, it is necessary that at all CSs, at least one SPL 13 be available, on which the above data from the 1st to the 18th paragraph are recorded. Electronic records of the values of the closed and open debits of the SB at SPE 13 XC confirm the legality of possession of the SB in any currency at the disposal of each HS.

Permanent, perpetual, SPV 13 IFTS, at the place of registration of the HS, issues to all legally registered in the state of the CS, individuals and legal entities with a permanent TIN. Permanent SPE 13 individuals, citizens and non-citizens of the state, operate throughout their lives and, in case of death, are seized and blocked. Permanent SPE 13 legal entities are valid until their state registration is canceled. In the event of a loss of SPE, the HS declares this to the INFS at the place of its registration. The action of the lost SPE is blocked. HS INFS issued a new constant SPE. In the event of the loss of personal documents and SPF CHS, a temporary SPF is issued upon application by any police department (OM) - a data preprocessing point 4 connected by a local LPD 5 to PAK 2 of the Ministry of Internal Affairs.

Temporary, urgent, SPE 13 with the assignment of temporary TINs are issued by other departments responsible for recording and servicing other, various categories of persons, persons whose residence on the territory of the state is legally permitted: migrants, citizens with no fixed abode, citizens of other states arriving to the country on a business trip, in order to find work, members of their families; foreign tourists, crew members of foreign ships; crews of foreign aircraft; members of railway brigades of foreign trains, foreign statesmen and businessmen, members of sports delegations, etc. Upon expiration or the reverse crossing of the state border, these SPE 13 are blocked by authorized government departments. All data on temporary SPE 13 issued by intermediate data processing points 4 of other government departments, through local LPD 5, is transferred to auxiliary PAK 2 of these government departments for preliminary processing and storage. After this processing, data on a specialized LPD 3 from all PAK 2 to the central PAK 1 is replenished. Replenishment of the value of the open debit of the NS in any currency of temporary SPVs from abroad is possible only by transferring the NS through credit and equivalent organizations 6.

One HS can have several SPEs 13. At the time of issue of SPEs, the value of the sum of open and closed debits of the PS for all registered in one SPE 13 SPL is zero.

The export of HC NS in any currency abroad is allowed only after comparing the HC values entered in the customs declaration in any currency and the values of the open and closed debits of the HC HS in all its SPEs.

The flowchart of the receipt registration procedure, confirming the legitimacy of the issuance by the accounting department of the National Assembly, using the apparatus of the active system KKT 9 accounting is shown in figure 2. Sources of replenishment of HC NS, individuals can be payments, for example, accounts of trading 10 and non-trading 18 enterprises and organizations at the place of work and study of HC, money mail and wire transfers, obtaining a loan and withdrawing from the account part of the contribution of HC to credit 6 and the like organizations, including pawnshops, etc. Before replenishment of the NS ChS, an individual, this ChS enters its SPE 13-1 in the first card reader 15 of the active system KKT 9 accounting apparatus. KOS 13-2 of the corresponding accounting department is pre-installed in the second card reader 15 of the active system KKT 9.

In all cases of issuance of the NS amount, the fact of issuance is recorded using the apparatus of the active system KKT 9, for example, accounts department of the trading 10 and non-trading 18 enterprises and organizations, when the condition for exceeding the value of the open debit of the NS at KOS 13-2 of the accounting department exceeds the value of the amount of the issued NS HC, to an individual . At the same time, the value of the open debit at SPE 13-2 decreases by the value of the amount issued by the National Assembly, and the value of the open debit of PS at the SPE 13-1 of the CS, the recipient of the PS, increases by the same amount. After receiving the HS payment of the NS, he takes out his SPV 13-1 from the first card reader of the active system KKT 9. The replenishment of the HC is confirmed by the issuance of a receipt printed by the active system KKT 9 accounting. Without an electronic record in SPV 13-1, the issuance of an NS is illegitimate.

During the printout of the receipt confirming the legitimacy of the issuance of the National Assembly, details of the company or organization issuing the National Assembly, 10 or 18, and the recipient of the National Assembly, as well as additional data are recorded on the SPE 13-1 and 13-2, as well as additional data: for the payee, the amount of the received National Assembly the code for the name of the unit of received NS, the code for obtaining NS, the tax code for obtaining NS, the date and time of receipt of NS; for the enterprise or organization that made the payment, the amount of payment of the SB, the name code of the unit of paid SB, the code of the payment of SB, the tax code for the payment of SB, the date and time of payment of the SB. FZD on the replenishment of NS HC, individuals, are transferred by enterprises and organizations 10 or 18 on a dedicated LPD 12 to intermediate data processing points 4, in which they are registered as taxpayers, for their processing and accumulation, PAK 1.

Receipt of NS by trading 10 and 18 non-trade enterprises and organizations in credit organizations 6 is carried out by electronic recording in their SPV, by analogy with the example of issuing NS HC to an individual, a bank account holder, and a credit institution 6. The algorithm is shown in FIG. 7.

The following are typical examples of handling HC NS.

The flowchart of the design procedure for the RF, receipts using the apparatus of the active system CCP 9, POS terminal 11 when calculating between the XC for the purchased goods, the provided service or the work performed, is shown in Fig. 3. Before making a calculation for a product, service or work performed by the NS XC, the buyer enters his SPV 13-1 into the first card reader 15 of the device of the active system KKT 9 or the seller’s POS terminal 11 served. КСН 13-2 ХС, of the seller, is pre-installed in the second card reader 15 of the apparatus of the active system CCP 9 or of the seller’s POS terminal 11. The absence of KSN 13-1 or KSN 13-2 in the above-mentioned card readers 15 blocks the execution of calculations between the HS.

The following are examples of typical calculations (TR) between cholesterol.

Conducting TP for the selected CS, by the buyer, the goods in the trading enterprise 10 are as follows. The operator of the apparatus of the active system CCP 9 or of the serviced POS terminal 11 of the trading enterprise 10 types the value of the payment, the code of the payment type, the code of the type of payment tax on their keyboard and checks whether the value of the open debit of the SPV 13-1 is equal to or higher than the value of the payment made, and, when confirming the excess or equality, having received from the buyer the necessary amount of cash payment, completes the payment and gives the buyer a document confirming the legitimacy of the purchase of goods, for example r, RF, printed by the device of the active system KKT 9 or receipt of the POS terminal 11 and paid goods. After that, the buyer withdraws his KOS 13-1 from the first card reader 15 of the active system KKT 9 device or the served POS terminal 11. The calculation for the service or work performed is similar to the calculation for the goods. If the value of the open debit does not exceed the value of the amount of the payment made, the payment is blocked. The message of the reason for blocking the payment is displayed on the device of the active system CCP 9. The seller returns the NS received for the goods to the buyer.

During the printout of the invoice, the open debit of the NS to the buyer’s SPV 13-1 decreases by the amount of the payment made, and the open debit of the seller’s NS to his SPI 13-2 increases by the same amount. At the same time, for each KOS 13-1 and KSN 13-2, respectively, an electronic record of the seller’s and buyer’s details and auxiliary data is carried out: for the buyer - the amount of payment for the goods, payment type code, payment tax code, date and time of payment, and for the seller - amount of the received payment, code of the type of payment received, tax code of the received payment, date and time of receipt of payment.

The increase in the calculation time between the CSs is no more than 5 seconds, spent on the installation and removal of the КСН 13-1 from the first card reader 15 of the device of the active system CCP 9 or the served POS terminal 11.

The flowchart of the design of the RF return using the apparatus of the active system CCP 9 or POS terminal 11 is shown in Fig.4. Before carrying out a typical product return operation, an XC, the buyer installs his SPV 13-1 in the first card reader 15 of the device of the active system KKT 9 or the served POS terminal 11 of the trading enterprise 10 that sold the goods. КСН 13-2 ХС, of the seller, is pre-installed in the second card reader 15 of the device of the active system CCP 9 or of the served POS terminal 11. When carrying out a typical operation of returning goods, the buyer of the goods, the operator of the active system CCP 9 of the trading organization 10, having received from the buyer of the invoice and the goods, enters the value of the price of the returned goods on the keyboard of the active system KKT 9 and, in case of equality or exceeding the value of the open debit of the SPV 13-2 of the value of the return amount, completes the design of the invoice for the return of goods. Then he returns to the buyer the sum of the returned NS and CP return of the goods, confirming the legitimacy of the return of goods, and the buyer removes his KCH 13-1 from the first card reader 15 of the active system KKT 9 device or the served POS terminal 11. If the condition of equality or exceeding the value is not met open debit NS KSN 13-2 the amount of the return, electronic data recording on KSN 13 and registration by the CC apparatus of the active KKT 9 is blocked. Information about this is displayed on the display of the device active system KKT 9.

During the printout of the CC return, the open debit of the NS at KOS 13-1 increases by the value of the price of the returned goods, and the open NS KSN 13-2 of the operator of the active system KKT 9 decreases by the price of the returned goods. At the same time, each KOS 13-1 and KSN 13-2, respectively, electronically records the details of the trading company 10 and the buyer, and general additional data: the value of the return amount, return type code, date and time of the return. After that, the operator gives the buyer the amount of NS equal to the price of the returned goods, and a check of return. Further, in other TR examples, the return operation is not given, since it is similar to the above operation.

The accumulated FDD on KSN 13-2 installed in the second card reader 15 of the active system KKT 9 apparatus or the served POS terminal 11 of the trading enterprise 10 is periodically (for example, once a day) sent via a dedicated LPD 12 to an intermediate data processing point 4 of the first group of intermediate data processing points of the Central PAK 1 for subsequent intermediate processing and accumulation of FZD. The accounting department of a trading company 10 periodically (for example, once a quarter) presents all SPEs to an intermediate data processing point 4 of the first group, IFTS, central PAK 1, in which, using a card reader 15, reading is performed with the removal of FZD from SPOS 13-2 for confirmation previously forwarded FZD and prevention of overflow with SPE data 13-2. Such an algorithm of double control of accumulated FDD makes it difficult to conduct an undetectable correction of FDD by trading enterprises 10. After that, data from points 7, 8, 9 of the above list of data are written to SPE 13-2.

Thus, during the reporting tax period, the central PAK 1 accumulates the FZD of all legal entities, legal entities that participated in the circulation of the National Assembly. FZD from the first group of intermediate data processing points 4 are sent via local LPD 5 to the central PAC 1 for intermediate processing and storage in its bank FZD.

Conducting TP using an automatic POS-terminal for the sale of goods 11 of a trading enterprise 10 is similar to the TP discussed above, except for the procedure for selecting the purchased goods. KOS 13-2 of the trading organization 10 is pre-installed in the second card reader 15 of the automatic POS terminal for selling goods 11. XC, the buyer, enters his KSN 13-1 in the first card reader 15 of the automatic POS terminal for selling goods 11. Then he independently selects the goods with the specified price using the technical means of the automatic POS-terminal for the sale of goods 11 and inserts a bill equal to the price of the goods into the bill acceptor of the POS terminal. After which it completes the calculation by pressing the appropriate button on the POS-terminal 11 governing body, picks up the selected product from the product delivery node of the POS-terminal 11, confirming the legitimacy of the purchase of the goods, the printed receipt, removes its SPL 13-1 from the first card reader 15 of the automatic POS-terminal sales of goods 11. The interaction algorithm of the customer’s KSN 13-1 with KSN 13-2 in the automatic POS terminal for the sale of goods 11 is similar to the algorithm in the above TP between the buyer and the operator of the active system KKT 9 of the enterprise Trade 10.

The flowchart of the payment process between individuals, individuals, using IRD 14 seller of goods, services or the executor of the work performed is shown in Fig.5. Conducting TR for a product, service, work performed between the CS, individuals, is carried out without printing CU as follows. KSN 13-1 is inserted into the first card reader 15 IRD 14, owned by the seller of the goods, services or the manufacturer of the work. KSN 13-2 of the seller of goods is pre-installed in the second card reader 15 of its IRD 14. The seller types the value of the payment, code of the type of payment, code of the type of payment tax on the keyboard of IRD 14 and checks if the value of the open debit of NS KCH 13-1 exceeds the value the amount of the payment made and, if it is exceeded or the value of the calculation is confirmed to be equal to the value of the open debit of the NS KSN 13-1, having received from the buyer the necessary amount of the NS payment, completes its processing. After which he gives the goods to the buyer, and the buyer removes his SPV 13-1 from the card reader 15 IRD 14 seller. If the value of the open debit of the NS KSN 13-1 does not exceed the value of the amount of the payment made, the sale is blocked. A message about the reason for the blocking is displayed on the IRD 14. After that, the seller returns to the buyer the previously received NS, and the buyer removes his SPV 13-1 from the card reader 15 IRD 14.

During the process of making a payment, the open debit of NS KSN 13-1 and KSN 13-2 respectively decreases and increases by the amount of payment. At the same time, details of the seller and buyer and additional data are recorded on KOS 13-1 and 13-2, respectively: payment amount, payment type code, payment unit name code, date and time of payment, payment tax code.

The buyer and the entrepreneur, individuals, accumulated FZD on their SPE 13-1 and. KOS 13-2 separately, periodically, for example, every six months, presented to the intermediate data processing center 4 of the first group of the central PAK 1, IFTS, in which, using a card reader 15, reading is performed with the removal of FZD from KSN 13-1 and KSN 13-2 for the subsequent processing, accumulation of FZD and prevention of overflow with data KSN 13-1 and KSN 13-2. Then, on KOS 13-1 and KSN 13-2, the data of paragraphs 7.8.9 of the above list of data are recorded on the KOS. In remote settlements, it is allowed to carry out the above operation in any accessible intermediate data processing point 4 of any group of intermediate data processing stations PAK 2, from where these data collectors are sent via specialized LPD 3 to PAK 1, and from there via local LPD 5 to the intermediate data processing point 4 , IFTS, in which cholesterol are put on tax records.

Thus, during the reporting tax period, PAK 1 accumulates FDD of all couples of individuals, individuals who participated in the circulation of the National Assembly without issuing an invoice or receipt confirming the legitimacy of the TR when selling goods, providing services and paying for work performed.

The flowchart of the receipt processing procedure confirming the legitimacy of replenishment of the account by its owner in the credit institution 6 using its active system KKT 9 apparatus is shown in FIG. 6.

Conducting a typical operation (TO) replenishment of the account by its owner, CS, in the credit institution 6 is as follows. To replenish the NS on the account of the holder of the account, he installs his SPV 13-1 in the first card reader 15, which is built into the device of the active system KKT 9, and transfers the amount of the NS to the operator of the credit organization 6. In the second card reader 15, which is built into the active system KKT 9 device, pre-installed KSN 13-2 of the credit institution 6. The credit institution operator 6, after authorization of the depositor, types on the keyboard of the active system KKT 9 device the value of the contribution made by the National Assembly, the unit name code of the introduced NS, the type of deposit, the type codetax on the deposit and checks for the presence of equality or excess of the value of the open debit of NS NS KSN 13-1 the value of the amount of the deposit made. Upon confirmation of the equality or excess of the value of the open debit at КСН 13-1 of the value of the deposit amount, the operator completes the replenishment of the account and gives the depositor a receipt confirming the legitimacy of the replenishment of the account in the credit organization 6 by its owner, printed by the apparatus of the active system KCP 9 of the credit organization 6. After which the depositor withdraws his SPV 13-1 from the card reader 15 to the apparatus of the active system KKT 9. If the condition of equality or exceeding the value of the open debit of the NS KSN 13-2 is not fulfilled, the value of the amount of the deposit, electronic recording of data on SPE 13 and the issuance of a receipt for replenishment of the contribution by the active KKT 9 device are blocked. Information about this is displayed on the device of the active system CCP 9. After that, the operator of the credit institution 6 returns to the depositor the NS received from him, and the depositor withdraws his COS 13-1 from the card reader 15 of the active system CCP 9.

During the printing of the receipt by the apparatus of the active system of KKT 9, the open debit of the NS to the account holder’s SPE 13-1 decreases by the amount of the deposit amount, and the open debit of the credit institution 6 to its SPE 13-2 increases by the same amount. At the same time, for each SPE 13-1 and 13-2, respectively, the details of the credit organization 6 and the account holder in this credit organization and auxiliary data are recorded: for the account holder - the amount of replenishment of the deposit, the type of deposit, the name code of the unit of the NS of the deposit, deposit tax, the date and time of the deposit, and for the credit institution - the amount of replenishment of the deposit, the code of the unit name of the NS deposit, the type of deposit, the tax on the deposit, the date and time of receipt of the deposit.

The flowchart of the receipt issuance process confirming the legitimacy of withdrawal by the owner of an account with a credit institution 6, part of the NS from his account with a credit institution 6 using its active system CCT 9 device, is shown in Fig. 7. Carrying out the withdrawal by the owner of the account, CS, part of the cash from the account in the credit institution 6 is carried out by analogy with its replenishment with some differences. The account holder installs their SPV 13-1 in the first card reader 15, which is built into the device of the active system CCP 9 of the credit organization 6. The operator of the credit organization 6, after authorizing the owner of the money account, dials the value of the amount withdrawn from the account on the keyboard of the device of the active system CCP 9 NS, the code for the name of the unit of withdrawn NS, the code for the type of amount withdrawn from the account. In case of equality or excess of the value of the open debits of the NS to the credit card account number 13-2 of the credit institution 6, the values of the withdrawn amount shall be transferred to the account holder after the printout of the receipt confirming the legitimacy of issuing the requested NS. After that, the CS removes its SPL 13-1 from the first card reader 15. If the condition of equality or the open debit of the NS KSN 13-2 is not fulfilled for the value of the withdrawn amount, the electronic recording of data on the SPL 13 in the apparatus of the active system KKT 9 blocks the receipt of the receipt withdrawal of the NS from the account of the depositor by the apparatus of the active KKT 9. Information about this is displayed on the display of the apparatus of the active system KKT 9. The owner of the cash account withdraws his SPV 13-1 from the card reader 15 of the apparatus of the active KKT 9.

During the printing of the receipt, the open debit of the NS to the account holder’s SPL 13-1 increases by the amount of the PS amount withdrawn from the account, and the open debit of the PS credit institution 6, which opened a cash cash account and issues the requested amount, to its SPJ 13-2 decreases by the same value. At the same time, for each SPE 13-1 and 13-2, respectively, the details of the credit organization 6 and the account holder in this credit organization 6 are recorded, and additional data: for the account holder - the amount of the NS withdrawn from the account of its owner; the code of the type of receipt of the National Assembly, the code of the name of the unit of the National Assembly, the code of the tax on the receipt of the National Assembly, the date and time of the withdrawal of the National Assembly, and for the credit institution 6 - the amount issued from the account of the owner of the National Assembly, the code of the type of the issued NS, the code of the name of the unit of the National Assembly, date and time of issue NA.

The flowchart of the receipt registration procedure when making payments of the HS NS, for example utility bills, using ATM 7 of credit institution 6 is shown in Fig. 8. A typical operation (TO) of payment of NS payments, for example utility bills, an insurance agent, by a payer, using an ATM 7 of a credit institution 6 is carried out as follows. The payer installs his КСН 13-1 in the first card reader 15, which is built into the ATM 7, in the second card reader 15 of the ATM 7, КСН 13-2 of the credit organization 6 is inserted in advance. The payer, using the technical equipment of the ATM 7, selects the type of payment, collects the value of the payment amount, the name code of the unit of payment NS. After checking on the monitor of the ATM 7 that the value of the payment amount is equal to or higher than the value of the open debit of the NS at KCH 13-1, it enters the required number of NS notes equal to the payment amount into the bill acceptor and completes the payment by pressing the corresponding button of the ATM control 7. Then the payer picks up the receipt printed by the ATM 7, confirming the legitimacy of the payment, and withdraws his SPV 13-1 from the card reader 15 of the ATM 7. If the conditions for equality or exceeding the value of the open debit of the NS KOS 13-1 are not fulfilled payment amounts, electronic recording of data on the SPV 13 c and processing of the receipt of payment by ATM 7 are blocked. Information about this is displayed on the ATM 7. The bill acceptor of ATM 7 will not accept the payer NS. The payer withdraws his SPV 13-1 from the first card reader 15 of the ATM 7.

During the printing of the receipt, the open debit of the NS to the payer’s SPV 13-1 decreases by the amount of the payment made, and the open debit of the NS of the credit organization 6, which owns the ATM 7, increases by the same amount on its SPI 13-2. At the same time, details of the credit organization 6 and the payer and additional data are recorded for each SPE 13-1 and 13-2, respectively: for the payer, the amount of payment, the type of payment code, the name code of the NS unit of payment, the type of payment tax, the date and time of payment, and for credit institution 6, the amount of payment, the type of payment code, the name code of the NS unit of payment, the tax code for the payment, the date and time the payment was received.

The flowchart of the receipt registration procedure upon receipt of an XC, the owner of BC 16, NS at an ATM 7 of a credit institution 6 XC is shown in Fig.9. THEN receiving NS HC, the owner of BC 16, using an ATM 7 of credit institution 6 is as follows. The owner of BK 16 inserts it into the card reader for BK 15 of ATM 7 and his KSN 13-1 into the first card reader of KSN 15 of ATM 7. In the second card reader of KSN 15, KSN-2 of the credit institution is pre-inserted 6. The owner of BK 16 with using the technical equipment of the ATM 9 dials its PIN code БК 16 for authorization and dials the value of the NS that he wants to receive. After which he presses the corresponding button of the control body of the ATM 7 to complete the receipt of NS. Next, the owner of the BC, after checking on the monitor of the ATM 7 the equality or excess of the value of the open debit of the NS at KOS 13-2 of the value of the amount of the requested NS, completes the operation of receiving them by clicking on the appropriate button of the governing body of the ATM 7 and picks up the receipt printed by the ATM 7 confirming the legitimate receipt the requested amount of NA. After that it withdraws its KOS 13-1 from the card reader KSN 15 and BK 16 from the card reader BK of the ATM 7. If the condition of equality or exceeding the value of the open debit of the NS KSN 13-2 of the payment amount is not fulfilled, the issuance of NS, electronic data recording KOS 13 and the issuance of a receipt for withdrawing the requested HS NS are blocked by the ATM 7. After that, the owner of the BC removes their SPV 13-1 from the card reader KSN 15 and BK 16 from the card reader of the ATM 7 BC.

During the printing of the receipt by ATM 7, the open debit of the NS to the SPV 13-1 of the owner of BC 16 increases by the amount of the received amount of the SB, and the open debit of the NS of the credit organization 6, which owns the ATM 7, on its card of the SPI 13-2 decreases by the same amount. At the same time, for each SPE 13-1 and 13-2, respectively, the details of the credit institution 6 and the owner of BC 16 are recorded, as well as additional data: for the owner of BC 16 - the amount of received NS, the code of the type of receipt of the NS, the code of the name of the unit of received NS, the code of the type of tax for cash receipts of NS, the date and time of receipt of NS, and for a credit institution 6 - the amount of issued NS, the code of the type of cash withdrawal, the name code of the unit issued by NS, the date and time of issue of NS.

Accumulated FDDs on KOS 13-2 installed in the second card reader KSN 15 of a credit institution 6, periodically, for example, once a day, are sent via allocated LPD 12 to an intermediate data processing point 4 from the first group of intermediate points of central PAC 1 for further processing and accumulation of FDD. The accounting department of a credit institution 6 periodically, for example, once a quarter, presents all SPE 13-2 to an intermediate data processing point 4 of the first group of central PAK 1, IFTS, in which, using a card reader 16, reading is performed with the removal of FZD from SPE 13-2 for the subsequent processing and accumulation of FZD in the intermediate data processing center 4. After that, the data of paragraphs 7.8.9 of the above list of data are written to the SPE 13-2 on the SPE.

Thus, during the reporting tax period, PAK 1 accumulates FZD of all couples of individuals, individuals and legal entities that participated in the circulation of the National Assembly.

The flowchart of the receipt clearance procedure when purchasing XC currency at the currency exchange office 8 using its active system KKT 9 device is shown in FIG. 10. THEN purchases by the purchaser, the buyer of the currency, the required amount of the selected currency, in the currency exchange office 8 is carried out as follows. КСН 13-2 of the exchange point 8 is pre-installed in the second card reader 15, which is integrated in the device of the active system CCP 9 of the currency exchange 8. The currency buyer installs their CCH 13-1 in the first card reader 15, which is integrated in the device of the active system CCP 9 currency exchange point 8. Then he informs the operator of the active system CCP apparatus 9 of the currency exchange point 8 the value of the amount of the chosen currency he buys. The operator names the buyer of the currency the value of the amount of NS for the purchased amount of the selected currency. After which he, having received the indicated NS amount from the buyer, dials the NA payment amount for the required amount of currency, the unit name code of the currency, the unit name code of the settlement unit for currency purchase, the type of payment code, the tax type code and checks the equality or excess of the value of the open debits of the NS funds on the SPV 13-1 of the buyer of the currency value of the amount of payments made by the SB for the currency. After that, he checks whether the open debit of the selected currency is equal or higher than the currency exchange point KSN 13-2 of the currency value 8 and, when these two conditions are met, he completes the currency sale and gives the buyer the requested amount of currency and a document, for example, confirming the legitimacy of the purchase currency receipt, printed by the apparatus of the active system KKT 9, indicating the amount of currency received by it, the name of the currency unit, the amount of payment of the NS for the received currency, the name of the unit of NS currency, tax code for the purchase of currency, date and time of sale of the currency. If the condition of equality or exceeding the value of the open debit of the NS KSN 13-1 is not fulfilled, the amount of the NS is for the purchase of the currency, or if the condition of the equality or exceeding the value of the open debit of the selected currency KSN 13-2 is not fulfilled, the currency is sold; currency exchanges are blocked by the apparatus of the active KKT 9 of the point 8. The operator of the apparatus of the active system KKT 9 returns to the buyer of the currency the amount of NS received from him. After which the buyer of the currency withdraws his SPE 13-1 from the first card reader 15 of the active system KKT 9 device.

During the printing of the receipt, the open debit of the National Assembly and the open debit of the received currency on the SPV 13-1 of the buyer of the currency respectively decreases by the amount of the payment made by the National Assembly and increases by the amount of the purchased currency. The open debit of the NS KSN 13-2 is increased by the amount of the payment, and the open debit of the sold currency at KSN 13-2 of the currency exchange 8 is reduced. At the same time, for each SPV 13-1 and 13-2, respectively, the details of the exchange office 8 and the currency buyer, and additional data are recorded: for the currency buyer - the value of the amount of the purchased currency, the code of the currency unit name, the amount of payment for the currency, the name code of the NS unit of payment, code of the type of payment, tax code of payment, date and time of payment, and for the payee - the value of the payment amount of NS for the currency, code of the type of payment of payment NS, tax code of the payment of NS, the name code of the unit of payment NS, the amount of currency sold, code for menovaniya units sold currency, date and time of sale of foreign currency.

The flowchart for the design of receipts when selling XC currency using the apparatus of the active system KKT 9 of the currency exchange 8 is shown in Fig. 11. THEN the sale of the amount of the selected currency XC, the owner of the currency, in the currency exchange 8 is as follows. KSN 13-2 of the exchange point 8 is pre-installed in the second card reader 15 of the apparatus of the active system KKT 9 of the currency exchange 8. 8. The currency seller installs his KSN 13-1 in the first card reader 15 of the apparatus of the active system of KKT 9 of the currency exchange 8. Next he informs the operator of the apparatus of the active system CCP 9 of a currency exchange point 8 the value of the amount of currency that he wishes to sell. The operator informs the owner of the currency the value of the amount of the NS, which he is willing to pay for the proposed currency amount. After which, having received the proposed amount of currency, he types on the keyboard of the apparatus of the active system KKT 9 the value of the payment amount of the NS for the proposed amount of currency, the code of the name of the payment, the code of the name of the unit of NS payment, the code of the type of payment tax, the value of the amount of the purchased currency, the code of the name of the unit purchased currency and checks for the presence of equality or excess of the value of the open debit of the sold currency on SPE 13-1 of the owner of the currency value of the amount of the sold currency. After that, the operator, the buyer of the currency, checks for the presence of equality or excess of the value of the open debit of their own NS at KSN 13-2 of the exchange point of the value of the payment amount for the purchased currency. When these two conditions are met, the operator completes the currency purchase process and gives the owner of the currency a document, for example, confirming the legitimacy of the currency sale by him, a receipt printed by the active system KKT 9 indicating the amount of currency sold, the name of the unit of currency sold, the amount of NS received for it, the name of the unit NS, tax code for the sale of currency, date and time of sale of currency. If the condition of equality or exceeding the value of the open debit of currency КСН 13-1 of the value of the amount of the sold currency is not fulfilled, or if the condition of equality or exceeding the value of the open debiting of the currency of NS KSN 13-2 is not fulfilled, the value of the amount of NS for the purchased currency is electronic record of data on КСН 13 and registration of the purchase receipt currency is blocked by the apparatus of the active KKT 9. The operator of the apparatus of the active system KKT 9 returns to the currency owner the amount of currency received from him. After that, the owner of the currency withdraws his SPV 13-1 from the first card reader 15 of the device of the active system KKT 9 of the currency exchange office 8.

During the printout of the receipt, the open debit of the National Assembly and the open debit of the received currency to the SPV 13-1 of the currency holder increases accordingly by the amount of the received amount of the National Assembly and decreases by the amount of the sold currency. At КСН 13-2 of the currency exchange office 8, the open debit of the National Assembly decreases by the amount of the payment of the National Assembly, and the open debit of the purchased currency increases by the amount of the purchased currency. At the same time, for each KSN 13-1 and KSN 13-2, respectively, the details of the exchange office 8 and the currency seller, and additional data are recorded: for the currency owner - the amount of the currency sold, the currency unit name code, the amount of NS received, the type of NS receipt type, the name code NS units, tax code for obtaining NS, date and time of receipt of NS, and for the buyer of currency - the amount of currency, code of the type of currency receipt, code of tax on purchasing currency, code of the unit of currency, amount of payment of NS for the currency, code of name of unit of payment , Date and time of purchase of the currency.

The accumulated FDDs on SPL 13-2 are periodically (for example, once a day) periodically sent, via dedicated LPD 12, to an intermediate data processing point 4 from the first group of intermediate data processing points of the central PAC 1 for subsequent processing and accumulation. The accounting office of the currency exchange office 8 periodically (for example, once a quarter) presents all its SPE 13-2 to the intermediate data processing center 4 of the first group of the central PAK 1, the Federal Tax Service Inspectorate, in which it is read with the help of a card reader 15 with the removal of FZD on SPE 13 -2 for subsequent processing and accumulation of FZD. After that, on KOS 13-2 the data of paragraphs 7, 8, 9 of the above list of data are recorded on the KOS.

Minor children purchase goods, receive services at trade organizations 10, using their relatives or guardians issued by the SPE for them.

All other options for the transition of cash from one CS to another CS can be reduced to the above-described typical examples of calculating NS between CS.

In some cases of treatment of HC, when, for various reasons, the source of the income of the NS is not exactly known (for example, at their donation or in case of their discovery), cash funds are legalized at the request of the HC, an individual, the owner of such NS, respectively, in the inspection of the social security authorities or at the police station at the place of registration, related to the data processing points 4 of other state departments of the PAK 2. In case of a positive decision of the relevant state bodies , Legalizing NA unknown origin algorithm follows the scheme illustrated in Figure 12.

A CS, an individual who owns, for example, found NSs, installs their SPV 13-1 in the first card reader 15 of the active system CCT 9 of the state body that gave permission to legalize the NS. KOS 13-2 of this state body is pre-installed in the second card reader 15 of the apparatus of the active system KKT 9 of the state body. XC presents to the inspector of the state body the amount of NS to be legalized. The inspector of a state body, using the keyboard of the active system KKT apparatus 9 of a state body, sets the value of the amount of submitted NS, the code for the unit of legalized NS, the type of legalization code, the type of legalization tax code and, in case of exceeding the NS limit allocated for these purposes on SPE 13- 2 state bodies, completing legalization. After that, the owner, who has passed the legalization of the National Assembly, withdraws his SPE 13-1 from the first card reader 15 of the active system KKT 9 of the state body. In case of failure to exceed the limit of the NS on KSN 13-2 of the legalized amount of the NS, the document confirming the legitimacy of the legalization process of the NS is blocked by the active system KKT 9. The owner of the legalized NS removes his KSN 13-1 from the card reader 15 of the active system KKT 9 state body.

During the printing of a document confirming the legitimacy of the legalization process of the National Assembly, for example, receipts, by the apparatus of the active system KKT 9, details of the state body that carried out the legalization of the National Assembly and the holder of the legalized NS, as well as additional data: value of the legalized amount of the SB, code of the name of the legalized SB, code of the type of legalization of the SB, code of the type of tax on the legalization of the SB, date and time of legalization of the SB.

The accumulated FDD of the cholesterol on the SPE 13-2 of the state body installed in the second card reader 15 of the active system CCP 9 of the state body is periodically (for example, once a day) sent via local LPD 5 to the appropriate PAK 2 for processing, storage of the FDD of the cholesterol and subsequent forwarding on specialized LPD 3 to PAK 1, from where the FZD CHs come from the Federal Tax Service, which issued KOS 13-1 CHS. An inspector of a state body periodically (for example, once a month) replenishes the NA limit for the purpose of legalizing the NS in a preliminary data processing point 4, INFS, at the place of registration of the state body with tax records.

In the Federal Tax Service Inspectorate, data processing points 4 of the central PAK 1, as FDD arrives from each cholesterol with its own TIN, FDD is sorted:

- by the date and time of the operation of obtaining the HC NS and summing them over the estimated time period, taking into account the code of the type of receipt, the code of the name of the unit of NS and the tax code from their receipt;

- by the date and time of the payment operation of the HS NS for the goods purchased, services received and work performed for the estimated time period, taking into account the type of payment code, payment tax code, unit name code of the NS.

After streamlining the FDD of the CS, these data are sent via the local LPD 5 to the central PAK 1 data storage bank. The data obtained is finally updated after searching the FDD of each CS in the data storage banks of other PAK 2 by querying the central PAK 1 of the FDD CS using a specialized LPD 3. In case of detection mutual disagreement of the FDD HS, reports of these facts are transmitted to the appropriate investigation unit of PAK 1 to identify all possible causes of these mutual inconsistencies and the possible occurrence of illegal SPEs in the appeal 13. The updated FDD data for the local LPD 5 are sent back from PAK 1 to the corresponding IFTS, intermediate data processing points 4, for calculating the tax base of each private enterprise. The Federal Tax Service Inspectorate after final clarification of the FZD of each XC generates a notice of payment of taxes and sends them by mail to the XC.

Individuals and legal entities that do not have SPEs cannot use the NSs that they have, since for SWs, legal sellers of goods and services, in their legitimate economic activity, an electronic record is required on their SPNs about the source of the NSs receipt, which cannot be done in the absence of SPEs natural person, buyer, or legal entity, organization.

A method for organizing systemic automatic control of cash circulation of business entities includes the steps of forming a cash receipt or receipt, respectively, in the apparatus of an active system of cash control equipment, a POS terminal or in an ATM, which contain two readers for information interaction of each with one external carrier significant data of an economic entity, electronic transaction records in external media of fiscally significant data that are produced from the result of the comparison directly in the cash register equipment, in the POS terminal, in the ATM, the calculation amount with the debit of the business entity in an external medium of fiscal-significant data, the stage of sending the initial fiscal-significant data to intermediate data processing centers of the central hardware and software complex a dedicated line for data transmission, search and transfer of fiscally significant data from intermediate data processing points of other software and hardware complexes by specialized data transmission line, final processing of fiscally significant data, calculation on its basis of the tax base of each business entity, comparison of accrued and paid taxes, calculation of penalties, generation of notifications about the need to pay taxes by business entities and their distribution by data processing centers of the central hardware and software complex, in which business entities are registered, characterized in that the stage of blocking the formation of a cash receipt and electronic inventory in external carriers of fiscal-significant data in cash registers, in POS-terminals, in ATMs, and in individual data recorders, the stage of blocking only electronic records in external carriers of fiscal-significant data occurs when the amount of calculation of the debit of the business entity in it exceeds external carrier of fiscal-significant data, the stage of sending fiscal-significant data to intermediate data processing points of the central hardware-software complex also occurs by read-only source fiscal-significant data from external carriers of fiscal-significant data of business entities at intermediate data processing points using their fiscal-significant data reading devices.

In the method of organizing systemic automatic control of the circulation of the NS between the XC:

- as external carriers of FZD, microprocessor cards for accompanying cash funds, SPEs, business entities are used,

- the data reader at the intermediate points of data processing is a card reader,

- the stages of the search, mutual exchange of fiscally significant data between the intermediate data processing points of the central software and hardware complex and preliminary processing of fiscal-significant data are carried out according to the dates of receipt, the dates of cash payments of business entities and the details of business entities.

- the stages of searching, sending fiscally significant data from intermediate data processing points of other software and hardware systems to intermediate data processing points of the central software and hardware complex and preliminary processing of fiscal-significant data is carried out by the dates of receipt, by the dates of cash payments by business entities and by the details of business entities.

The method of organizing systemic automatic control of the circulation of NS between XC is illustrated by the sequence of stages shown in Fig. 13 using the components of the above system, using an example of a typical calculation for the purchase of XC, by the buyer, goods from XC, seller - trading organization 10, calculation of the taxable base of XC and the distribution of tax notifications by the HC.

The method contains enlarged stages:

1. Installing external media of fiscally significant data of the buyer and seller in the card readers of the data logger.

2. The seller receiving cash from the buyer for the goods.

3. The beginning of the formation of a cash receipt or receipt of payment.

4. Comparison of the value of cash debit in an external medium of fiscal value data of the buyer with the value of the calculation amount.

5. Blocking the formation of a cash receipt or receipt if the cash debit value in the external medium of the fiscal value data of the buyer is less than the value of the calculation amount.

6. A decrease in the value of cash debit in an external medium of fiscally significant data of the buyer and an increase in the value of cash debit in an external medium of fiscal value of the seller by the calculation amount if the value of cash debit in an external medium of fiscal value of the buyer is greater than or equal to value of the calculation amount for the goods.

7. Blocking the formation of a check or receipt if the value of cash debit in an external medium of fiscal-significant data in an external medium of fiscal-significant data of a buyer is less than the value of the settlement amount for goods and the seller returns cash for the goods to the buyer.

8. Formation of an electronic record of the value of the calculation amount and details of the seller in an external medium of fiscal value data of the buyer.

9. Formation of an electronic record of the value of the calculation amount and details of the buyer in an external medium of fiscally significant data of the seller.

10. The completion of the formation of a cash receipt or receipt of payment and the transfer of goods to the buyer.

11. Removing an external medium of fiscally significant data of an economic entity from a card reader of a data logger.

12. Transfer of the initial fiscally significant data of business entities to the intermediate data processing points, at the place of their registration with the tax accounting, of the central hardware and software complex for their accumulation.

13. Search for fiscally significant data of business entities in other data pre-processing centers of the central software and hardware complex for streamlining and conducting intermediate processing.

14. Search for financially significant data of economic entities in points of preliminary data processing of other software and hardware systems for streamlining and conducting intermediate processing.

15. Final processing of fiscally significant data of business entities at intermediate data processing points, at the place of their registration with the tax accounting, of the central hardware and software complex.

16. Calculation of the tax base of business entities for a reporting period of time at intermediate points of data processing, at the place of their registration with the tax accounting, of the central hardware and software complex.

17. Formation of notifications of the need to pay taxes and their distribution to business entities by intermediate data processing points, at the place of their registration with the tax account, of the central hardware and software complex.

To implement the method, both XC, the buyer and the seller, install their external media FZD, microprocessor cards KSN 13-1 and 13-2, in the card reader 15, for example, the apparatus of the active system KKT 9. Then the seller on the keyboard of the apparatus of the active system KKT 9, gaining the value of NS calculation for the goods. Further, in the apparatus of the active system KKT 9, the debit of the NS in the external carrier of the FZD of the buyer KSN 13-1 is compared with the value of the NS of the calculation for the goods. If the value of the debit of the NS in the external carrier of the FZD of the buyer KSN 13-1 is less than the value of the calculation for the goods, then the formation of the invoice or receipt is blocked. In this case, the legal sale of goods to the buyer is impossible. If the value of the debit of the NS in the external medium of the FZD of the buyer KSN 13-1 is greater than or equal to the value of the calculation for the goods, then the value of the debit of the NS in the external medium of the FZD of the buyer KSN 13-1 is reduced and the value of the debit of the NS in the external medium of the FZD of the seller KSN 13-2 is increased on the value of the calculation for the goods. Next, using the apparatus of the active system KKT 9, an electronic record of the value of the calculation for the goods and details of the seller, the seller in the external medium FZD, KSN 13-1, the buyer is formed and an electronic record of the value of the calculation for the goods and details of the agent, the buyer, in the external medium FZD , SPV 13-2, seller. After that, the seller gives the buyer the goods, invoice or receipt, confirming the legitimacy of the purchase of goods from the seller. Then the CS, the buyer removes its external medium FZD, KSN 13-1, from the card reader 15 of the apparatus of the active system KKT 9. After that, the FZD CS are sent via local LPD 5 to the intermediate data processing point 4 of the central hardware and software complex, PAK 1, for their accumulation in the bank FZD. Next, the search for FDD HS in other points of data preprocessing 4 of the central hardware-software complex, PAK 1, for ordering and conducting intermediate processing is performed. Then, a search of the data storage system is performed at the data preprocessing points of the remaining software and hardware systems, PAK 2. After that, the final processing of the data storage device and calculation of the taxable base of the data storage system at intermediate data processing points 4, at the place of their tax registration, of the central hardware and software complex , PAK 1. And finally, the formation of notifications about the need to pay taxes and their dispatch by the intermediate points of data processing 4 is carried out, at the place of their registration with the tax accounting center hardware-software complex, PAK 1.

Thus, with a minimum time delay, the stages of collection, processing, accumulation of comprehensive, reliable FDD on all without exception transitions of legitimate NS from one CS to another CS are carried out, which allows you to calculate the income and consumption of NS of all CSs for any reporting period of time, to calculate for them basis of the tax base of the cholesterol and notify the cholester of the need to pay taxes. The proposed system of automatic control of legal circulation of HC HS may supplement the existing system of automatic control of legal circulation of cashless funds of CS similar in purpose.

Possession of all reliable fiscally significant information allows you to:

- significantly complicate the treatment of illegitimate HC NS, which are the basis of numerous economic and criminal crimes,

- ensure the timely collection of taxes from all CS,

- increase the collection of taxes XC,

- complicate the stay of individuals and legal entities not registered in the state.

Information sources

1. VD Senkin, The use of cash registers, St. Petersburg: publishing house Peter, 2006, pp. 20-24.

2. RU 2170455 C1, 02/03/2000. An electronic system for performing financial transactions.

3. RU 2256215 C2, 07/10/2004. Automated system for providing information on debts and payments of consumers of services.

4. US 5175416 A, 12.29.1992. Funds transfer system.

5. RU 2187150 C2, 03/30/1998. Controlled electronic monetary system and method for organizing, storing and transferring electronic money.

Claims (4)

1. A system for the automatic control of the legitimate circulation of cash of business entities, containing a central software and hardware complex and N auxiliary software and hardware complexes interconnected by a data line, M groups of intermediate data processing points, each of which is connected by a local data line to one of the hardware and software systems, numbered many credit organizations with devices of active system cash control equipment and bank mats from the corresponding numbered sets, numbered sets of non-trading enterprises and organizations, currency exchange points with devices of the active system of cash registers from the numbered set, numbered sets of trading enterprises with POS terminals and devices of the active system of cash registers from the corresponding numbered sets, numbered many microprocessor cards, one part of which refers to a subset of bank cards made with the ability to interact with ATMs from the corresponding set, and each device of the active system of cash registers contains two, and the ATM and POS terminal contain three card readers for information interaction with one of the microprocessor cards, and each trading outlet, each credit institution, each a currency exchange office, each non-trading enterprise and an organization of the corresponding sets are connected by a dedicated data line with one of the intermediate data processing points a group connected to a central hardware and software complex, characterized in that the other part of the numbered set of microprocessor cards relates to a subset of cash support cards of business entities, and many individual data recorders are inserted into it with the possibility of installing two microprocessor support cards in each of them cash of business entities, and card readers have been introduced at intermediate data processing points, each a cash escort card of business entities from a plurality is configured to interact with any individual data logger from a plurality and card readers of intermediate data processing points. 2. The system according to claim 1, characterized in that the cash tracking card contains fiscally significant data, open and closed cash debits in different currencies. 3. The system according to claim 1, characterized in that the individual data logger contains two card readers, a display, a keyboard, an operating unit, an autonomous power supply. 4. The method for organizing systemic automatic control of cash circulation of business entities includes the step of generating a cash receipt or receipt, respectively, in the apparatus of an active system of cash registers, in a POS terminal, in an ATM, which contain card readers for reading and writing data to microprocessor cards of business entities, some of which are related to microprocessor bank cards of non-cash payments, the stage of formation of an electronic data record, onto which taking into account the result of comparing the calculation and debit amounts on the microprocessor card directly in the cash register equipment, in the POS terminal, at the ATM, the stage of blocking the formation of the cash receipt and electronic recording in the microprocessor card when the debit calculation amount in the microprocessor card is exceeded, the transfer stage initial data to intermediate points of data processing of the central software and hardware complex via a dedicated data line, the stage of searching and sending data from other hardware and software systems via a data line, the stage of final data processing, the stage of calculating on its basis the tax base of each business entity, the stage of comparing accrued and paid taxes, the stage of calculating penalties, the stage of generating notifications of payment of taxes by business entities and their distribution by pre-processing points data of the central software and hardware complex, in which business entities are registered, characterized in that the other part is microprocessor cards refers to cash escort cards of business entities, the stage of generating an electronic record for which is similar to the stage of generating an electronic record for microprocessor bank cards of non-cash payments, respectively, in the apparatus of the active system of cash registers, in a POS terminal, at an ATM, and in individual registrars data is carried out only the stage of formation of electronic records in cash escort cards, the stage of sending data in prom weft paragraphs central data processing hardware and software also takes place by directly reading data from the card support of cash in the intermediate data points using their card readers.

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