X省税务局网络发票系统优化设计研究

发布时间：2018-05-08 14:23

本文选题：网络发票 + 信息化技术　；参考：《福州大学》2014年硕士论文

【摘要】：在20世纪80年代,我国逐步将信息化技术应用在税收征管系统中,随着科学技术的高速发展,信息化的税务系统也逐步建成,从最早的单一主机发展到税务信息在网络平台上共享,并实现全国税务系统联网共享的目标,在基层税务系统的普及率得到了空前的提高。发票的管理在整个税收体系中扮演着极其重要的角色,税务机关的人员可以通过发票的使用量来测算纳税人的生产经营情况和验证是否有偷税漏税的情况,税务机关通过加强对发票的管理,以此来达到掌握纳税人的纳税的详细情况。目前的税务发票管理手段和技术还相对落后,大部分省市仍然使用复杂的人工填写和物理防伪技术,增加了税务机关控票的难度,同时也为伪造发票、不正当使用发票的不法分子提供了可乘之机,使国家税务机关在税收征管和监控等方面的质量大打折扣。仅有一些省份的税务局率先开发了网络发票系统并加以推广,例如X省税务局。在大范围的集中征管数据之后,X省税务局的信息化程度得到了很大的提高,在税收征管的每个环节中贯彻数字管税的先进理念。本文利用现代化信息技术,将发票的管理与网络相结合的理念,使其具有操作规范化、执行步骤简单化,降低使用以及维护的成本,控制在低风险下运行,对X省税务局网络发票系统进行深入的优化设计研究,以实现网络发票管理的创新模式,并进一步提升税务系统的信息化建设,提高现有税收征管系统的数字化管税应用水平,全面推进税务网络发票的新改革本文采用流程再造理论对税收征管模式进行改造同时推进网络化时代的发票管理。通过对X省税务局网络发票系统的SWOT分析,得出应采用的最正确战略。遵循网络发票系统优化设计的基本原则和目标,设计出优化方案及实施优化的保障措施。优化了发票的开具、查询以及监管的便捷性,使网络发票在日常的管理中形成税务机关与纳税人共赢的局面。最后在得出研究成果之后,对网络发票的前景进行展望。
[Abstract]:In the 1980s, our country gradually applied the information technology in the tax collection and management system. With the rapid development of science and technology, the information tax system was built step by step. From the earliest single host to the sharing of tax information on the network platform, and to achieve the goal of national tax system network sharing, the popularization rate in the grass-roots tax system has been increased unprecedented. The management of invoices plays an extremely important role in the whole tax system. The personnel of the tax authorities can measure the production and operation of taxpayers through the amount of invoices used and verify whether there is tax evasion or not. Tax authorities through the strengthening of invoice management, in order to grasp the taxpayer's tax details. At present, the management means and techniques of tax invoices are relatively backward. Most provinces and cities still use complex manual filling and physical anti-counterfeiting techniques, making it more difficult for tax authorities to control invoices, and also for forging invoices. The improper use of invoices provides an opportunity for the state tax authorities to reduce the quality of tax collection and control. Only a few provinces have pioneered and promoted online invoice systems, such as Province X. After a wide range of centralized collection and management data, the information level of tax bureau of X province has been greatly improved, and the advanced concept of digital tax management has been implemented in every link of tax collection and management. In this paper, the modern information technology is used to combine the management of invoice with the network, so that the invoice can be standardized, the execution steps are simplified, the cost of use and maintenance is reduced, and the operation is controlled under low risk. In order to realize the innovation mode of network invoice management, and to further enhance the information construction of tax system, and to improve the application level of digital tax management system in tax collection and management system, this paper makes a deep research on the optimization design of the network invoice system of tax bureau of X province, so as to realize the innovation mode of network invoice management. In this paper, we adopt the theory of process reengineering to reform the tax collection and management model and promote the invoice management in the networked era. Through the SWOT analysis of the network invoice system of tax bureau of X province, the most correct strategy should be adopted. In accordance with the basic principles and objectives of the optimization design of the network invoice system, the optimization scheme and the guarantee measures for the implementation of the optimization are designed. It optimizes the convenience of issuing, querying and supervising the invoice, and makes the tax authority and the taxpayer win together in the daily management of the online invoice. Finally, after getting the research results, the prospect of network invoice is prospected.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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