增量房交易税收征管系统的设计与实现
发布时间：2018-08-19 13:36
【摘要】：随着我国经济的快速发展,房地产业蓬勃发展,房地产税收收入大幅增长,已成为我国财政收入的重要来源,房地产税收的宏观调控作用日趋重要[1]。相比其它行业,房地产业税收涉及的税种较多,征管难度较大,税源管控也存在诸多问题。房地产业税收管理重在强化征管,兼顾宏观调控功能,优化纳税服务,因此开发增量房交易税收征管系统有其现实意义[2]。 本论文首先对开发增量房交易税收征管系统的背景及必要性,研究现状进行了阐述,对相关技术背景J2EE、Web Service数据交换技术等进行了介绍,对增量房交易税收征管系统的业务需求、功能需求、非功能需求、系统框架设计、‘功能设计和数据库设计进行了详细描述,给出了部分模块的实现过程,最后给出了系统的测试结果。 增量房交易税收征管系统的上线运行解决了地方税务机关在增量房税收征管中面临房屋征管数据不全、涉税数据信息不对称、交易合同税收申报数据真实性、合理性、时效性等—系列问题,导致税收入库滞后、税收成本居高不下、税源无法掌控等实际工作问题[3][4]。
[Abstract]:With the rapid development of our country's economy, the real estate industry is booming, and the tax revenue of real estate has increased greatly, which has become an important source of our country's fiscal revenue, and the macro-control function of real estate tax is becoming more and more important [1]. Compared with other industries, real estate industry tax involves more kinds of taxes, collection and management is more difficult, and there are many problems in tax source control. The tax administration of the real estate industry focuses on strengthening the collection and management, taking into account the macro-control function and optimizing the tax service. Therefore, it is of practical significance to develop the tax collection and management system of incremental housing transaction [2]. In this paper, firstly, the background and necessity of developing incremental house transaction tax collection and management system are introduced. The related technical background, J2EE web Service data exchange technology, and the business requirements of incremental housing transaction tax collection and management system are introduced. Functional requirements, non-functional requirements, system framework design, function design and database design are described in detail, and the implementation process of some modules is given. Finally, the test results of the system are given. The on-line operation of the incremental housing transaction tax collection and management system solves the problem that the local tax authorities are faced with incomplete housing collection and management data, asymmetric tax-related data information, authenticity and rationality of tax declaration data for transaction contracts. Timeliness and so on-a series of problems, which lead to the problems of actual work, such as the lagging of tax revenue, the high cost of tax revenue and the uncontrollable tax source [3] [4].
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP311.52
本文编号：2191808
[Abstract]:With the rapid development of our country's economy, the real estate industry is booming, and the tax revenue of real estate has increased greatly, which has become an important source of our country's fiscal revenue, and the macro-control function of real estate tax is becoming more and more important [1]. Compared with other industries, real estate industry tax involves more kinds of taxes, collection and management is more difficult, and there are many problems in tax source control. The tax administration of the real estate industry focuses on strengthening the collection and management, taking into account the macro-control function and optimizing the tax service. Therefore, it is of practical significance to develop the tax collection and management system of incremental housing transaction [2]. In this paper, firstly, the background and necessity of developing incremental house transaction tax collection and management system are introduced. The related technical background, J2EE web Service data exchange technology, and the business requirements of incremental housing transaction tax collection and management system are introduced. Functional requirements, non-functional requirements, system framework design, function design and database design are described in detail, and the implementation process of some modules is given. Finally, the test results of the system are given. The on-line operation of the incremental housing transaction tax collection and management system solves the problem that the local tax authorities are faced with incomplete housing collection and management data, asymmetric tax-related data information, authenticity and rationality of tax declaration data for transaction contracts. Timeliness and so on-a series of problems, which lead to the problems of actual work, such as the lagging of tax revenue, the high cost of tax revenue and the uncontrollable tax source [3] [4].
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：TP311.52
【参考文献】
相关期刊论文 前2条
1 周平川;;完善房地产税收一体化管理机制的实践与思考[J];税务研究;2009年10期
2 唐益民;;税务部门的数据分析应用初探[J];中国税务;2007年01期
，本文编号：2191808
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