存量房税收申报评估系统的设计与实现

发布时间：2019-06-01 15:32

【摘要】：近年来,随着我国市场经济和房地产市场的迅速发展,房地产交易呈活跃态势,对地方税收的贡献也逐年提升,在部分地区甚至成了地方财政的主要税源。房地产行业对地方税收的贡献也逐年提升,在部分地区甚至成了地方财政的主要税源。从目前房地产市场情况来看,存量房交易在房地产市场交易活动中的份额正在逐步加大。但是存量房交易税收纳税人多为自然人,税源零散且税收流程复杂,纳税人低报、瞒报成交价格逃避税款行为逐步增多,造成了税款大量流失。采用传统人工方式对纳税人申报的交易价格进行重新评估评估效率低下并且人为因素干扰较大。本文尝试将存量房评估技术和计算机系统相结合,利用计算机系统开发纳税价格评估软件,将纳税人自行申报的交易价格与软件评估的价格相对比,按照“孰高原则”确定最终计税价格,尽可能减小计税价格与市场交易价格的差异,规范税收秩序,减少税款流失。本文首先分析了存量房税收申报评估系统的业务需求,应用J2EE平台,SPRING WEB MVC开发框架,对采集到的存量房数据信息利用分区加价格修正的估价模型,通过计算机系统批量估价,有效地遏制交易价格虚假申报。从技术层面看,今后对交易房屋的价格比较可以精准到同一楼幢的基准价格,统一进行业务处理。本文主要包括以下几部分研究内容。一是分析了系统开发的背景、国内外研究现状和实际意义。二是分析了存量房税收申报评估系统中所涉及的相关技术。主要包括存量房税收申报评估系统中税收征管价格批量评估技术,B/S架构与C/S架构的优势与劣势,J2EE、Spring的Web MVC框架等相关技术,提出了业务管理要求和技术要求。三是分析了系统的业务的技术需求。首先分析了本系统的设计目标和设计原则,然后分析系统的性能需求,设计了系统总体架构,简要说明了业务查询、审核估价、争议处理、系统管理四个关键功能模块的具体要求,绘制了业务流程图、用例图和各层的数据流图,进行了需求和数据建模。对数据采集、审核估价、争议处理模块流程进行了详细分析。四是设计了系统的总体结构和各个业务模块的具体功能,本系统7个大功能模块分为:数据采集、审核估价、争议处理、业务查询、税款计算、统计分析、系统管理。详细设计典型业务的流程图和数据类图,对数据库结构和系统部署方案进行了详细设计。五是阐述了实施存量房税收申报评估系统进行测试过程中对测试环境部署以及采用多个用例对系统各个模块的运行情况进行详细测试。本项目2014年3月已在汉中十三个县区征收单位全面上线,2014年3月全市一共办理了1,652笔存量房涉税业务,根据系统评估价格征收税款450万元,到目前为止该系统运行正常,满足了存量房税收管理业务需求。
[Abstract]:In recent years, with the rapid development of market economy and real estate market in our country, real estate transactions are active, and their contribution to local tax revenue is also increasing year by year, and has even become the main source of local finance in some areas. The contribution of real estate industry to local tax revenue has also increased year by year, and has even become the main tax source of local finance in some areas. From the current situation of the real estate market, the share of stock housing transactions in the real estate market trading activities is gradually increasing. However, most of the tax taxpayers in the stock house transaction are natural persons, the tax sources are scattered and the tax process is complex, the taxpayer understatement, the underreporting transaction price evading tax behavior gradually increases, resulting in a large amount of tax loss. It is inefficient to reevaluate the transaction price declared by taxpayers by traditional manual method and the interference of human factors is great. This paper attempts to combine the stock house evaluation technology with the computer system, and use the computer system to develop the tax price evaluation software, and compare the transaction price declared by the taxpayer with the price evaluated by the software. According to the principle of "which is higher", the final taxable price should be determined, the difference between taxable price and market transaction price should be reduced as much as possible, the tax order should be standardized and the tax loss should be reduced. This paper first analyzes the business requirements of the tax declaration and evaluation system of stock housing, applies the, SPRING WEB MVC development framework of J2EE platform, makes use of the evaluation model of partition and price correction for the collected data information of stock house, and evaluates it in batches by computer system. Effectively curb false declaration of transaction price. From the technical point of view, the price comparison of traded houses in the future can be accurate to the benchmark price of the same building, unified business processing. This paper mainly includes the following parts of the research content. First, the background of system development, research status and practical significance at home and abroad are analyzed. The second is to analyze the related technologies involved in the tax declaration and evaluation system of stock housing. It mainly includes the bulk evaluation technology of tax collection and management price in the tax declaration and evaluation system of stock housing, the advantages and disadvantages of B and C architecture, J2EE, Spring Web MVC framework and other related technologies, and puts forward the business management requirements and technical requirements. The third is to analyze the technical requirements of the business of the system. Firstly, the design objectives and principles of the system are analyzed, then the performance requirements of the system are analyzed, the overall architecture of the system is designed, and the business query, audit and evaluation, dispute settlement are briefly described. The specific requirements of the four key functional modules of the system management are drawn, the business flow chart, the use case diagram and the data flow diagram of each layer are drawn, and the requirements and data modeling are carried out. The process of data acquisition, audit and evaluation, dispute settlement module is analyzed in detail. Fourth, the overall structure of the system and the specific functions of each business module are designed. The seven functional modules of the system are divided into: data collection, audit and evaluation, dispute processing, business query, tax calculation, statistical analysis, system management. The flow chart and data class diagram of typical business are designed in detail, and the database structure and system deployment scheme are designed in detail. Fifth, it expounds the deployment of the test environment and the use of multiple use cases to test the operation of each module of the system in the process of testing the tax declaration and evaluation system of the stock house. In March 2014, the project was fully launched in 13 counties and districts in Hanzhong. In March 2014, the city handled a total of 1652 tax-related businesses in stock, and collected 4.5 million yuan in taxes according to the evaluation price of the system. So far, the system has been operating normally. It meets the business needs of tax management of stock housing.
【学位授予单位】：西安电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52

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