发票开超率.docx
发票开超率连续两个月发票开具超过定额withXas(selectNSRDZDAH,YF_DM,SM(YNSJYE)YNSJYE每人每月核定额from(SE1.ECTT.NSRDZDAH,YF_DMZT.ZSPMJD,T.ZXHDBZ,SUM(NV1.(T.YNSJYE,0)YNSJYEzCoUntOVer(PartitiOnbyT.NSRDZDAH,P.YF_DM)pmcsFROMZS_HD_DQDEHD_JG1(SE1.ECTYF_DM,SSSQQ,SSSQZFROMWD_ZQTWHEREZQ1.X_BJ=,1,ANDTSSSQQ>=ADD_MONTHS(fxqjqt-1)-FXQJQANDT.SSSQZ<=fxqjz)P-FXQJZWHERET.ZSXM_ID=,10101,ANDNV1.(T.ZFBZ,N,)=,N,ANDT.HDZXQQ<=RSSSQZANDtrunc(nvl(T.SJZXQZ,HDZXQZ)>=TRUNC(P.SSSQZ)GROUPBYT.NSRDZDAH,P.YF_DM,T.ZSPMJD,T.ZXHDBZ)where(pmcs=1)or(pmcs>1andZXHDBZ='Y,)GROUPBYNSRDZDAH,YF_DM),bas(selectt.nsrdzdahnsrdzdah-连续2个月的nsrfromzs_hd_dqdehdjgtwheret.zsxm_id='10101,andNV1.(t.zfbz,'N')='N'andt.hdzxqq<=add_months(fxqjz,-1)-FXQJZandtrunc(nvl(T.SJZXQZ,HDZXQZ)>=TRNC(fxqjz)-FXQJZgroupbyt.nsrdzdah),hhas(selecth.XFNSRDZDAHNSRDZDAH,h.KPYF,sum(JE)JEfrom(selecta.XFNSRDZDAH,a.KPYF,a.JEfromDZDZ_DZDZ_FPXX_PTFPawherea.KPYF>=TO_CHAR(ADD_MONTHS(fxqjq,-1),'YYYYMM')anda.KPYF<=TO_CHAR(fxqjz,YYYYMM,)anda.JE>Oanda.FPZT_BZnotin('2'3,f,4,)andTSPZ_DM='02'unionallselectb.XFNSRDZDAHzb.KPYF,b.JEfromDZDZ_DZDZ_FPXX_PTFP_YDbwhereb.KPYF>=TO_CHAR(ADD_MONTHS(fxqjqf-l)f'YYYYMM,)andb.KPYF<=TO_CHAR(fxqjzf,YYYYMM,)andb.JE>0andb.FPZT_BZnotin(,2,z,3,'4,)andb.TSPZ_DM=,02,unionallselectc.XFNSRDZDAH,c.KPYF,c.JEfromDZDZ_DZDZ_FPXX_DZFPcwherec.KPYF>=TO_CHAR(ADD_MONTHS(fxqjq,-1),'YYYYMM,)andc.KPYF<=TO_CHAR(fxqjz,YYYYMM,)andc.JE>0andc.FPZT_BZnotin('2,z,3,z,4,)andc.TSPZ_DM='02'unionallselectd.XFNSRDZDAHzd.KPYF,d.JEfromDZDZ_DZDZ_FPXX_DZFP_YDdwhered.KPYF>=TO_CHAR(ADD_MONTHS(fxqjqf-l)f'YYYYMM,)andd.KPYF<=TO_CHAR(fxqjzf,YYYYMM,)andd.JE>0andd.FPZT_BZnotin(,2,z,3,'4,)andd.TSPZ_DM=,02,)hgroupbyh.XFNSRDZDAH,h.KPYF)selectNSRMCas纳税人名称，nvl(SHXYDMzNSRSBH)as社会信用代码，Nsrdzdahas纳税人电子档案号，SWJGMCas主管税务机关，SSG1.YSWRYMCas税收管理员，YF_DMas开票月份，Dkyxfpzjeas代开金额，ZKYXFPJEas自开金额，KJYXFPZJEas合计金额，'增值税'as核定征收项目，YNSJYEas核定应纳税经营额，dsswjgmcas地市级税务机关，q×swjgmcas区县级税务机关from(SE1.ECTFRnsrdzdah,MAX(N.NSRMC)NSRMC,MAX(N.SHXYDM)SHXYDM,MAX(N.NSRSBH)NSRSBH,MAX(N.SSG1.YSWRYMC)SSG1.YSWRYMCzMAX(N.SWJGMC)SWJGMC,max(n.dsswjgmc)dsswjgmc,max(n.qxswjgmc)qxswjgmczFP.YF_DM,SM(NV1.(FRDKYXFPZJEz0)DKYXFPZJE,SUM(NV1.(FP.ZKYXFPJE,0)ZKYXFPJEzSM(NV1.(FRKJYXFPZJE,0)-sum(nvl(hh.jez0)KJYXFPZJEz,10101,ZSXMJD,SM(NV1.(X.YNSJYEx0)YNSJYE,MONTHS.BETWEEN(To_DATE(FP.YF_DM,'yyyymm'),1.AG(TO_DAFE(FP.YF_DM,yyymm,)z1)OVER(PARTITIONBYFP.NSRDZDAHORDERBYTC1.DATE(FP.YF_DM,'yyyymm')YFC,MoNTHS.BETWEEN(To_DATE(FP.YF_DM,'yyyymm'),1.EAD(TC1.DATE(FP.YF_DM,'yyyymm'),1)OVER(PARTITIONBYFP.NSRDZDAHORDERBYTe1.DATE(FP.YF_DM,'yyyymm')YFC2fromx,WD_NSRXXN,JCZT_FPKJ_NSRKJXXFP,b,hhwhereX.NSRDZDAH=N.NSRDZDAHandx.nsrdzdah=b.nsrdzdahANDX.NSRDZDAH=FP.NSRDZDAHandx.YF_DM=FP.YF_DMandfp.nsrdzdah=hh.NSRDZDAHandfp.YF_DM=hh.kpyfANDFP.YF_DM>=TO_CHAR(ADD_MONTHS(fxqjq,-1),'YYYYMM')-FXQJQANDFP.YF_DM<=TO_CHAR(fxqjzt,YYYYMM,)-FXQJZandfp.kjyxfpzje>oANDFP.KJYXFPZJE-hh.je>X.YNSJYE*1.3ANDN.KQCCSZTDJBZ='N'ANDN.KZZTDJ1.X_ID<'1140,ANDN.NSRZT1.XJDISNU1.1.ANDN.NSRZT_DM='03'ANDN.YXBZ='Y'andn.dsswjg_dm=dsswjg_dmgroupbyFRnsrdzdah,FP.YF_DM)mwhere(YFC=IORYFC2=-1)连续三个月发票开具超过定额且未做定额调整的纳税人withXas(selectNSRDZDAH,YF_DM,SUM(YNSJYE)YNSJYE每人每月核定额from(Selecttnsrdzdahzyf_dm,t.zspm_idzt.zxhdbz,sm(nvl(t.ynsjye,o)ynsjye,count(l)over(partitionbyT.NSRDZDAH,P.YF_DM)pmcsFROMZS_HD_DQDEHD_JGJt(SE1.ECTYF_DM,SSSQQ,SSSQZFROMWDZQTWHEREZQ1.X_BJ=TANDT.SSSQQ>=ADD_MONTHS(fxqjq,-2)TFXQJQANDT.SSSQZ<=fxqjz)P-FXQJZWHERET.ZSXMJD=,10101'ANDNV1.(T.ZFBZ,N)=NANDT.HDZXQQ<=RSSSQZANDtrunc(nvl(T.SJZXQZ,HDZXQZ)>=TRUNC(P.SSSQZ)GROUPBYT.NSRDZDAHzP.YF_DM,T.ZSPMD,T.ZXHDBZ)where(pmcs=l)or(pmcs>landZXHDBZ=1Y')GROUPBYNSRDZDAH,YF_DM),bas(selectt.nsrdzdahnsrdzdah-连续3个月的nsrfromzs_hd_dqdehdjgtwheret.zsxmjd=,10101,andNV1.(t.zfbz,N,)=,N,andt.hdzxqq<=add_months(fxqjz,-2)-FXQJZandtrunc(nvl(T.SJZXQZ,HDZXQZ)>=TRUNC(fxqjz)-FXQJZgroupbyt.nsrdzdah),hhas(selecth.XFNSRDZDAHNSRDZDAH,h.KPYF,sum(JE)JEfrom(selecta.XFNSRDZDAH,a.KPYF,a.JEfromDZDZ_DZDZ_FPXX_PTFPawherea.KPYF>=TO_CHAR(ADD_MONTHS(fxqjqz-2)z,YYYYMM,)anda.KPYF<=TO-CHAR(fxqjz,YYYYMM,)anda.JE>Oanda.FPZT_BZnotin(2,3,4)andTSPZ_DM='02,unionallselectb.XFNSRDZDAH,b.KPYF,b.JEfromDZDZ_DZDZ_FPXX_PTFP_YDbwhereb.KPYF>=TO_CHAR(ADD_MONTHS(fxqjqz-2),YYYYMM,)andb.KPYF<=TO_CHAR(fxqjz；YYYYMM')andb.JE>Oandb.FPZT_BZnotin('2,374,)andb.TSPZ_DM='02,unionallselectc.XFNSRDZDAH,c.KPYF,cJEfromDZDZ_DZDZ_FPXX_DZFPcwherec.KPYF>=TO_CHAR(ADD_MONTHS(fxqjqz-2)z,YYYYMM,)andc.KPYF<=TO-CHAR(fxqjzYYYYMM,)andc.JE>Oandc.FPZT_BZnotin(2,3,4)andc.TSPZ_DM=,02'unionallselectd.XFNSRDZDAH,d.KPYF,d.JEfromDZDZDZDZFPXXDZFPYDdwhered.KPYF>=TO_CHAR(ADD_MONTHS(fxqjqz-2),YYYYMM,)andd.KPYF<=TO_CHAR(fxqjz；YYYYMM')andd.JE>Oandd.FPZT_BZnotin(,2,374,)andd.TSPZ_DM='02,)hgroupbyh.XFNSRDZDAH,h.KPYF)sele
