earticle

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RESTful web service developers to easily deploy their web service through HTTP protocol. We propose two solutions to make easier tax adjustment; tax overpayment and tax return expectation. First, even though almost all WTO countries‘ tax law explicitly states the tax incentive to subsidies for research and development, many companies often incorrectly classify the subsidies for research as a taxable income not as a non-taxable income, resulting in over payment of tax for taxpayers. Thus, we introduce a RESTful Open API for checking whether earned income year-end tax settlement is correct or not. This API automatically audits the tax settlement by some required numbers from the earned income withholding receipt. Second, If a taxpayer has wage & salary income only, he/she is not subject to final global income tax return because of the self-assessment. But, if he/she has other incomes, the tax return on those must be completed and submitted by the end of May of the next year. Second, we focus on tax return simulation by global income settlement. The reason why we are focusing onto this issues is because a large amount of the other income tax which was already deducted as withholding could be returned. Thus, we provide a REST Web Service Open API so that we can easily calculate how much we can get tax return by just invoking this interface through the Internet. Moreover we implemented a smartphone application by using HTML5 and sencha touch UI framework. The proposed approach has a lot of advantages : platform independence which is available on any platform such as android, iphone, and even web on windows machine, easy update which is adaptable to any change of tax law.