个人所得税管理软件的设计与实现
发布时间：2018-07-20 10:55
【摘要】：个人所得税是世界各国普遍开征的一个税种。我国现行《中华人民共和国个人所得税法》自1980年颁布实施以来,对完善我国税收立法体系,调整我国税收结构,增加财政收入,缓解社会分配不公等方面都起到了积极作用,并已经成为我国重要的支柱税种之一。国家根据国民经济的现实状况和社会发展形势的迫切需要,不断制定修改完善个人所得税诸多政策法规。同时,随着个人所得税在经济社会中的作用和地位日益突出,也越来越受到社会各级政府和社会组织、特别是广大纳税人的广泛关注,政策法规的透明度和执行情况的透明度越来越高。另一方面,各级税收管理机构对个人所得税的关注度也有了较大变化,广大税务干部十分重视个人所得税相关政策的学习。当前,我国已经进入“十二五”国民经济发展时期,个人所得税在国民经济中的地位和作用也将日益突出。论文根据《中华人民共和国个人所得税法》的相关政策,针对个税申报征收过程中表现出来的问题,急需开发一套征管辅助软件系统来进行个税的管理,避免税收的流失。本文对个税征收管理系统实际开发中所涉及的关键技术点和业务需求设计进行了详细的论述,采用先进的技术完成了系统的实现开发,软件系统现已投入到实际应用中,实现了管理上的可靠性和高效性。论文首先分析了目前个税申报征收的现状,阐述了系统设计的各项业务需求。其次,对应用系统的开发应用框架进行总述,针对传统经典的SSH框架的缺陷,研究了EDSH改进框架。该框架保留了SSH框架中的Spring和Hibernate优秀框架技术部分,采用整合的Ext+DWR框架,实现了界面友好、操作灵活的前台设计和高效率的数据访问控制。然后,在上述两个技术特点的基础上,结合应用系统使用者采用本地化的模式,对系统进行业务设计和论述。最后,实现了基于EDSH框架系统的开发,并对实现的系统进行了展示和测试,保证了系统功能的完善性和数据的合理性。系统经过实施调试和上线运行,性能表现良好。个人所得税管理系统提升了征管效率,弥补了税收漏洞,为广大纳税人提供了更好的流程体验并节省了更多的征税成本。同时,增进了税务部门对个税征收管理信息的透明性,达到了科学管理的目的。
[Abstract]:Individual income tax is a kind of tax that is generally imposed by countries all over the world. Since the promulgation and implementation of the personal income tax Law of the people's Republic of China in 1980, it has played a positive role in perfecting our tax legislation system, adjusting our tax revenue structure, increasing fiscal revenue, alleviating the unfair distribution of society, and so on. And has become one of the important pillar taxes in China. In accordance with the reality of the national economy and the urgent need of social development, the state has constantly formulated, revised and improved many policies and regulations on personal income tax. At the same time, with the increasingly prominent role and status of individual income tax in the economic society, it has also attracted more and more attention from governments and social organizations at all levels of society, especially from the vast number of taxpayers. The transparency of policies and regulations and the transparency of the implementation of the situation are becoming higher and higher. On the other hand, the tax administration organizations at all levels pay more attention to personal income tax, and the vast number of tax cadres attach great importance to the study of individual income tax related policies. At present, our country has entered the national economic development period of the 12th Five-Year Plan, and the status and role of personal income tax in the national economy will become increasingly prominent. According to the relevant policies of the personal income tax Law of the people's Republic of China, aiming at the problems in the process of individual income tax declaration and collection, it is urgent to develop a software system to manage personal income tax and avoid the loss of tax revenue. In this paper, the key technical points and business requirement design involved in the actual development of the personal tax collection and management system are discussed in detail, and the advanced technology is used to realize the development of the system. The software system has now been put into practical application. The reliability and efficiency of management are realized. Firstly, the paper analyzes the current situation of personal income tax declaration and collection, and expounds the business requirements of the system design. Secondly, the development and application framework of the application system is summarized, and the EDSH improved framework is studied aiming at the defects of the traditional SSH framework. The framework retains Spring and hibernate excellent framework technology in SSH framework, and adopts the integrated Ext DWR framework to achieve friendly interface, flexible foreground design and efficient data access control. Then, on the basis of the above two technical characteristics, combined with the application system users to adopt localization mode, the system business design and discussion. Finally, the development of the system based on EDSH framework is realized, and the system is demonstrated and tested, which ensures the perfection of the system function and the rationality of the data. The system has been debugged and run online, and the performance of the system is good. The personal income tax management system improves the efficiency of collection and management, makes up the tax loopholes, provides a better process experience for the general taxpayers and saves more tax costs. At the same time, it improves the transparency of tax administration information and achieves the goal of scientific management.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52;F812.42
本文编号：2133298
[Abstract]:Individual income tax is a kind of tax that is generally imposed by countries all over the world. Since the promulgation and implementation of the personal income tax Law of the people's Republic of China in 1980, it has played a positive role in perfecting our tax legislation system, adjusting our tax revenue structure, increasing fiscal revenue, alleviating the unfair distribution of society, and so on. And has become one of the important pillar taxes in China. In accordance with the reality of the national economy and the urgent need of social development, the state has constantly formulated, revised and improved many policies and regulations on personal income tax. At the same time, with the increasingly prominent role and status of individual income tax in the economic society, it has also attracted more and more attention from governments and social organizations at all levels of society, especially from the vast number of taxpayers. The transparency of policies and regulations and the transparency of the implementation of the situation are becoming higher and higher. On the other hand, the tax administration organizations at all levels pay more attention to personal income tax, and the vast number of tax cadres attach great importance to the study of individual income tax related policies. At present, our country has entered the national economic development period of the 12th Five-Year Plan, and the status and role of personal income tax in the national economy will become increasingly prominent. According to the relevant policies of the personal income tax Law of the people's Republic of China, aiming at the problems in the process of individual income tax declaration and collection, it is urgent to develop a software system to manage personal income tax and avoid the loss of tax revenue. In this paper, the key technical points and business requirement design involved in the actual development of the personal tax collection and management system are discussed in detail, and the advanced technology is used to realize the development of the system. The software system has now been put into practical application. The reliability and efficiency of management are realized. Firstly, the paper analyzes the current situation of personal income tax declaration and collection, and expounds the business requirements of the system design. Secondly, the development and application framework of the application system is summarized, and the EDSH improved framework is studied aiming at the defects of the traditional SSH framework. The framework retains Spring and hibernate excellent framework technology in SSH framework, and adopts the integrated Ext DWR framework to achieve friendly interface, flexible foreground design and efficient data access control. Then, on the basis of the above two technical characteristics, combined with the application system users to adopt localization mode, the system business design and discussion. Finally, the development of the system based on EDSH framework is realized, and the system is demonstrated and tested, which ensures the perfection of the system function and the rationality of the data. The system has been debugged and run online, and the performance of the system is good. The personal income tax management system improves the efficiency of collection and management, makes up the tax loopholes, provides a better process experience for the general taxpayers and saves more tax costs. At the same time, it improves the transparency of tax administration information and achieves the goal of scientific management.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52;F812.42
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