重点税源协同办公管理系统设计与实现
发布时间：2019-02-21 15:03
【摘要】：税务信息化的建设已经逐步成熟,当前的发展方向是向智能化,自动化发展,重点税源管理是对特定区域中纳税量大的行业税的管理,这是对当地经济发展和税务收入保障起到支撑作用的。在实际的操作过程中,税务机关通过对重点税源企业、重点税源行业、重点税源区域的财务数据、税收指标情况进行分析调研,及时掌握企业的生产经营情况,准确核实企业的纳税数据,从企业的税源和税收风险问题中执行税务机关权利。论文的研究工作从某市国税局的煤炭行业税源监控管理工作入手,在对其业务流程和业务发展过程中,从日常管理中的税务数据填报维护开始,税务数据的填报主要是由纳税企业自行提交填报,重点税源协同办公管理系统通过对填报数据的维护管理实现对企业纳税工作的管理,纳税企业或个人需要填写纳税人登记类信息、纳税企业纳税信息,对纳税主体信息的维护一次填写完成后系统审核通过后就可以一直使用,纳税人主体信息注册完成后需要定期通过国家纳税系统提交纳税数据,而重点税源协同办公系统就是实现对这些数据的维护审核与监管工作。重点税源协同办公系统要对所管区域的纳税主体企业进行汇总查询、分析统计工作,所以重点税源协同办公系统的查询统计功能十分重要,在需求调研与设计实现过程中不但需要进行关键字查询查看,还需要对类别、分类信息汇总查看。针对富源县地区是煤炭行业重点发展区域,对煤炭行业的税务监管与风险管理是税务员管理的重点,煤炭行业税务的管理与税务风险的监控需要做到对重要风险环节、风险点的有效掌握,首先是单位内税收规范性文件的执行,其次是重大税务案件的审理工作,系统设计过程中需要做让用户按规定填写税务信息,提交税务数据,按时处理与按时提醒税务操作,系统的功能权限设置显得尤为重要。对于税务员的任务工作,要做到提前提醒与阈值管理,对超出设定范围的数据与异常数据进行风险提示。通过煤炭行业税源重点监控管理,做到对煤炭行业税务的风险数量值管理,企业税收风险量化打分。系统采用主流的B/S架构模式开发,这样做的好处是不必随时更新税务客户端,通过单位内网实现重点税源协同办公管理工作,数据库采用微软的SQL Server 2012数据库,开发工具也是微软配套的Microsoft Visual Studio 2012,系统的构建从需求分析开始对富源税务局重点税源管理,煤炭行业风险管理开始,设计过程中采用总体设计与详细设计,到时序图与数据库设计,对需要实现的功能进行了详细分析,对系统的功能权限管理和综合统计查询,风险管理进行了设计与实现,最后完成的系统包括了日常管理、煤炭行业专业化管理、系统维护管理、税收风险管理和用户功能权限管理。系统实现了对某市国税局重点税源的管理与监控,特别是对煤炭行业的纳税主体的有效监管,税务员通过风险管理功能,可以定期的对纳税企业进行审核与异常数据管理,做到税务工作的准确有效开展。批量的税务审查与专业化管理,综合的重点税源统计查询功能,让税务局的管理提升了一个新的档次,分类的重点税源监控管理为税务部门的决策管理提供坚实的基础保障。
[Abstract]:The construction of tax information has been gradually mature, and the current direction of development is to the intelligent, automatic development, and the management of the key tax source is the management of the tax of the industry with a large tax amount in a specific area, which is supported by the local economic development and the tax revenue guarantee. In the actual operation process, the tax authorities, through the analysis of the financial data and the tax index of the key tax source enterprises, the key tax source industry, the key tax source region, and the tax index, shall timely grasp the production and operation conditions of the enterprises, and accurately verify the tax data of the enterprises. Execute the tax authority's rights from the enterprise's tax source and tax risk. The research work of the paper starts with the supervision and management of the tax source of the coal industry of a city, and in the course of its business process and business development, the tax data from the day-to-day management is filled in and maintained, and the completion of the tax data is mainly submitted by the tax enterprise. the key tax source collaborative office management system realizes the management of the tax work of the enterprise through the maintenance management of the filling data, the tax enterprise or the individual needs to fill in the taxpayer registration information and the tax enterprise tax information, After the maintenance of the information of the tax subject is completed, the system can be used for all the time after the completion of the system review. After the registration of the information of the taxpayer's main body is completed, the tax data shall be submitted through the national tax system on a regular basis. The key tax source collaborative office system is to realize the maintenance audit and supervision of these data. The key tax source collaborative office system is to summarize and query the tax subject enterprise in the pipe area, and analyze the statistical work. Therefore, the query and statistics function of the key tax source collaborative office system is very important. In the process of demand research and design, it is not only necessary to carry out the keyword query and check, A summary view of the category and classification information is also required. For the area of Fuyuan County, the key development area of the coal industry, the tax regulation and risk management of the coal industry are the key points of the tax management, and the management of the tax in the coal industry and the monitoring of the tax risk need to be effective in the important risk link and the risk point. First, the execution of the tax standard document in the unit, followed by the trial work of the major tax case, the system design process needs to make the user complete the tax information according to the regulations, submit the tax data, timely process and remind the tax operation on time, The function permission setting of the system is especially important. For the task of the tax base, the advance notice and the threshold management shall be made, and the risk prompt shall be carried out for the data outside the set range and the abnormal data. Through the key monitoring and management of the coal industry tax source, the risk quantity value management of the tax in the coal industry and the quantitative scoring of the enterprise tax risk are achieved. The system adopts the mainstream B/ S mode development, so that the benefit of the system is that the tax client can not be updated at any time, the key tax source and the office management work can be realized through the network of the unit, the database adopts the Microsoft SQL Server 2012 database, and the development tool is also a Microsoft Visual Studio 2012 matched with Microsoft, The construction of the system starts from the demand analysis to the key tax source management of the source tax bureau, the start of the risk management of the coal industry, the overall design and detailed design in the design process, the time sequence diagram and the database design, the function that needs to be realized is analyzed in detail, The system's function rights management and comprehensive statistical query and risk management are designed and implemented. The final system includes day-to-day management, professional management of coal industry, system maintenance management, tax risk management and user function rights management. The system realizes the management and monitoring of the key tax sources of the State Tax Bureau, in particular to the effective supervision of the tax subject in the coal industry. The tax system can carry out the audit and the abnormal data management on the tax enterprise on a regular basis through the risk management function, so as to ensure the accurate and effective implementation of the tax work. The batch of tax review and specialized management, the comprehensive key tax source statistical query function, let the management of the tax bureau improve a new level, the classified key tax source monitoring management provides a solid foundation for the decision-making management of the tax department.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：TP311.52;TP317.1
[Abstract]:The construction of tax information has been gradually mature, and the current direction of development is to the intelligent, automatic development, and the management of the key tax source is the management of the tax of the industry with a large tax amount in a specific area, which is supported by the local economic development and the tax revenue guarantee. In the actual operation process, the tax authorities, through the analysis of the financial data and the tax index of the key tax source enterprises, the key tax source industry, the key tax source region, and the tax index, shall timely grasp the production and operation conditions of the enterprises, and accurately verify the tax data of the enterprises. Execute the tax authority's rights from the enterprise's tax source and tax risk. The research work of the paper starts with the supervision and management of the tax source of the coal industry of a city, and in the course of its business process and business development, the tax data from the day-to-day management is filled in and maintained, and the completion of the tax data is mainly submitted by the tax enterprise. the key tax source collaborative office management system realizes the management of the tax work of the enterprise through the maintenance management of the filling data, the tax enterprise or the individual needs to fill in the taxpayer registration information and the tax enterprise tax information, After the maintenance of the information of the tax subject is completed, the system can be used for all the time after the completion of the system review. After the registration of the information of the taxpayer's main body is completed, the tax data shall be submitted through the national tax system on a regular basis. The key tax source collaborative office system is to realize the maintenance audit and supervision of these data. The key tax source collaborative office system is to summarize and query the tax subject enterprise in the pipe area, and analyze the statistical work. Therefore, the query and statistics function of the key tax source collaborative office system is very important. In the process of demand research and design, it is not only necessary to carry out the keyword query and check, A summary view of the category and classification information is also required. For the area of Fuyuan County, the key development area of the coal industry, the tax regulation and risk management of the coal industry are the key points of the tax management, and the management of the tax in the coal industry and the monitoring of the tax risk need to be effective in the important risk link and the risk point. First, the execution of the tax standard document in the unit, followed by the trial work of the major tax case, the system design process needs to make the user complete the tax information according to the regulations, submit the tax data, timely process and remind the tax operation on time, The function permission setting of the system is especially important. For the task of the tax base, the advance notice and the threshold management shall be made, and the risk prompt shall be carried out for the data outside the set range and the abnormal data. Through the key monitoring and management of the coal industry tax source, the risk quantity value management of the tax in the coal industry and the quantitative scoring of the enterprise tax risk are achieved. The system adopts the mainstream B/ S mode development, so that the benefit of the system is that the tax client can not be updated at any time, the key tax source and the office management work can be realized through the network of the unit, the database adopts the Microsoft SQL Server 2012 database, and the development tool is also a Microsoft Visual Studio 2012 matched with Microsoft, The construction of the system starts from the demand analysis to the key tax source management of the source tax bureau, the start of the risk management of the coal industry, the overall design and detailed design in the design process, the time sequence diagram and the database design, the function that needs to be realized is analyzed in detail, The system's function rights management and comprehensive statistical query and risk management are designed and implemented. The final system includes day-to-day management, professional management of coal industry, system maintenance management, tax risk management and user function rights management. The system realizes the management and monitoring of the key tax sources of the State Tax Bureau, in particular to the effective supervision of the tax subject in the coal industry. The tax system can carry out the audit and the abnormal data management on the tax enterprise on a regular basis through the risk management function, so as to ensure the accurate and effective implementation of the tax work. The batch of tax review and specialized management, the comprehensive key tax source statistical query function, let the management of the tax bureau improve a new level, the classified key tax source monitoring management provides a solid foundation for the decision-making management of the tax department.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：TP311.52;TP317.1
【参考文献】
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