税收风险管理平台的设计与实现

发布时间：2019-06-07 19:05

【摘要】：通过借鉴国际国内先进的风险管理理念和经验，确立转变税收管理理念、运用风险管理理念,以尽可能低的税收成本为代价,降低税收流失并持续提高纳税人税法遵从度的战略目标。税收风险管理平台共包括五大功能模块，计划管理、指标及模型管理、风险识别、风险排序推送、系统维护五个模块。计划管理是各业务部门根据本部门或上级部门的要求，按年度形成年度风险管理工作事项，根据业务部门提出的相关事项，由数据管理部门按照要求进行梳理并整合，形成年度或季度的风险管理计划。将计划报送到风险管理工作领导小组审定后，发布并执行，以指导年度风险管理工作的开展。指标及模型管理是通过税收风险特征、税收风险指标的制定和税收风险指标的维护，税收风险模型的搭建，为税收风险管理工作提供有效且可靠的支撑，为风险应对工作提供应对策略的知识管理。税收风险识别是按照税收风险指标以及现有的业务数据，自定义税收风险识别的统筹策略，税收风险管理平台自动完成税收风险的识别作业。税收风险排序，根据产生的风险疑点信息，按照一定的规则、预设定的模版，以及制定好的算法，计算出税收风险点的得分情况。本论文是对税收风险管理平台的建设过程的生命周期、项目管理及平台开发过程中所采用的技术进行全方位的总结及概括。本平台的建设选取经典的软件开发模型即瀑布模型，在需求阶段，选取面向对象的分析方式完成税收风险管理平台前期需求分析事宜；在税收风险管理平台的设计阶段，根据前期需求详细的分析结果，对税收风险管理平台进行详细以及概要设计；在开发阶段，采用JAVA、oracle等技术，形成统一标准技术相关规范，，保障平台代码的可读以及易维护性；在税收风险管理平台的测试阶段，选取黑盒、白盒、集成、压力等测试方式，进行严密的测试，测试过程中严格按照测试计划执行，减少随意测试发生的机率，保证软件在上线之后安全、高效、稳定运行。目前，税收风险管理平台已经上线运行，运行情况稳定，符合税收业务需要，为税收事业的发展带来实质性的变化。
[Abstract]:By drawing lessons from the advanced risk management concepts and experiences at home and abroad, we should establish and change the concept of tax management and use the concept of risk management at the expense of the lowest possible tax cost. The strategic goal of reducing tax loss and continuously improving taxpayer tax compliance. The tax risk management platform includes five modules: plan management, index and model management, risk identification, risk ranking push and system maintenance. Plan management is that each business department forms annual risk management items according to the requirements of its own department or superior department, and according to the relevant matters put forward by the business department, the data management department combs and integrates according to the requirements. Form an annual or quarterly risk management plan. Submit the plan to the risk management leading group for examination and approval, issue and implement it to guide the development of annual risk management. Index and model management provides effective and reliable support for tax risk management through the characteristics of tax risk, the formulation of tax risk index and the maintenance of tax risk index, and the construction of tax risk model. Provide knowledge management of coping strategies for risk response. Tax risk identification is to define the overall strategy of tax risk identification according to the tax risk index and the existing business data, and the tax risk management platform automatically completes the identification of tax risk. According to the information of risk doubt, the score of tax risk point is calculated according to certain rules, preset template and established algorithm. This paper is a comprehensive summary and summary of the life cycle of the construction process of tax risk management platform, project management and the technology used in the process of platform development. The construction of this platform selects the classical software development model, that is, waterfall model, in the demand stage, select the object-oriented analysis method to complete the early demand analysis of the tax risk management platform; In the design stage of the tax risk management platform, according to the detailed analysis results of the previous demand, the tax risk management platform is designed in detail and briefly. In the development stage, JAVA,oracle and other technologies are used to form unified standard technical specifications to ensure the readability and serviceability of the platform code. In the testing stage of tax risk management platform, black box, white box, integration, pressure and other test methods are selected to carry out rigorous testing, and the test process is carried out strictly in accordance with the test plan, so as to reduce the probability of random testing. Ensure that the software runs safely, efficiently and stably after it is online. At present, the tax risk management platform has been online, the operation is stable, in line with the needs of tax business, for the development of tax industry has brought substantial changes.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP311.52

【共引文献】