实现车辆购置税网络申报一体化的探讨
发布时间:2018-07-06 15:11
本文选题:车辆购置税 + 征收模式 ; 参考:《天津大学》2013年硕士论文
【摘要】:随着国家经济的快速发展,机动车销售数量逐年上升,,带动车辆购置税征收迈上了一个新的台阶,同时也对车辆购置税征收管理提出了新要求。目前滞后的征管模式[1]开始对车辆购置税的征收带来一些不良影响,不仅影响车辆购置税[2]征收的质量、工作人员的身体健康,而且直接影响到接待纳税人的工作质量,影响到国家税务在纳税人心目中的形象。 为进一步贯彻总局“优化纳税服务,深化税收管理”及加强“信息管税”的工作理念,不断提高办税服务质量,充分发挥车辆购置税在车辆税收管理中的重要作用,结合车辆购置税征管工作现状,我们提出《车辆购置税网络申报及自助办税解决方案》的新思路,本文将就车辆购置税的征收模式进行探讨。 车辆购置税网络申报一体化系统以互联网和国税内网为工作平台,包括网上开票、网上申报、网上缴税三个方面,是车辆购置税一体化征管体系的核心[3]。其主要功能实现了机动车统一发票的开具、车辆购置税税款的代扣代缴、电子影像档案采集、档案归档管理、税票信息比对监控等。同时搭建了车辆购置税与公安车管数据信息交换平台,利用平台对公安车管部门的车辆挂牌数据进行了实时监控分析,通过相关数据比对校验,自动筛选出问题车辆,有效杜绝了虚假完税证明上牌现象的发生。自动向《车辆购置税征管系统》档案数据库中回填车辆牌号信息,简化了纳税人新车建档流程,大大提高了征管质量和效率。 本课题针对以上要求,设计了车辆购置税征收系统,并在对系统的功能需求分析的基础上,进行了接口设计,安全设计,以及运行平台的设计。并从业务流程和网络结构等方面,初步探索了车辆购置税网络申报一体化的实现。
[Abstract]:With the rapid development of national economy, the number of motor vehicle sales has been increasing year by year, which has driven the collection of vehicle purchase tax to a new level, and at the same time has put forward new requirements for the collection and management of vehicle purchase tax. At present, the lagging collection and management mode [1] begins to bring some adverse effects on the collection of vehicle purchase tax, which not only affects the quality of vehicle purchase tax [2], the health of the staff, but also directly affects the working quality of receiving taxpayers. Affect the national tax in the image of taxpayers. In order to carry out the working idea of "optimizing tax service, deepening tax administration" and strengthening "information management", the quality of tax service is improved, and the important role of vehicle purchase tax in vehicle tax management is brought into full play. Combined with the current situation of vehicle purchase tax collection and management, we put forward a new idea of "vehicle purchase tax network declaration and self-service tax solution". This paper will discuss the mode of vehicle purchase tax collection. The integration system of vehicle purchase tax declaration is the core of the integrated collection and management system of vehicle purchase tax, which is based on the Internet and the National tax Intranet, including online billing, online declaration and online tax payment. Its main functions are the issuance of uniform invoices for motor vehicles, the withholding and payment of tax on vehicle purchase tax, the collection of electronic image files, the management of archives, the monitoring of tax ticket information comparison and so on. At the same time, a vehicle purchase tax and public security vehicle management data exchange platform is built. The platform is used to monitor and analyze the vehicle listing data of the public security vehicle management department in real time. By comparing and verifying the relevant data, the problem vehicles are automatically screened out. Effectively put an end to the false proof of the occurrence of licensing. The automatic vehicle purchase tax collection and management system backfills the information of vehicle license plate in the file database, which simplifies the flow of new vehicle filing and greatly improves the quality and efficiency of tax collection and management. According to the above requirements, this paper designs the vehicle purchase tax collection system, and on the basis of the analysis of the functional requirements of the system, carries on the interface design, the security design, as well as the running platform design. From the aspects of business process and network structure, this paper preliminarily explores the realization of the integration of vehicle purchase tax declaration network.
【学位授予单位】:天津大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:D922.22;F426.471;F812.42
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