道路运输业税收代征系统研究与开发

发布时间：2018-05-19 13:13

本文选题：道路运输 + 税收　；参考：《大连海事大学》2012年硕士论文

【摘要】：近几年来,随着我省道路运输业的快速发展,道路运输业税收已成为我省税收增收的新亮点。但由于营运车辆具有无固定经营场所、营运收入难以确定、车主变动频繁等特点,给税收征管带来不少困难。为了解决此困难,我省道路运输业税收自2003年10月起一直由交通征稽部门代征。2009年,国家对成品油实行费税改革,取消原在成品油价外征收的公路养路费等六项收费,我省交通征稽部门及其下属机构撤消转制。为有效控制税源,确保税收的稳定增长,辽宁省地方税务局、辽宁省交通厅联合下发文件要求全省道路运输业税收委托交通运输管理部门代征,同时开发道路运输业税收代征信息系统。论文研究了道路运输业税收相关知识,目前征税工作存在的主要问题,并提出了解决办法。介绍了道路运输业税收代征系统数据中心及网络平台的搭建方法,采取的安全措施,代征税的业务流程,数据库的设计,结合本人的工作职责重点介绍了代征税系统的设计。此外,对系统开发平台、技术架构、开发环境、开发语言进行了必要的说明。本文共分七个部分：第一部分,绪论；第二部分,介绍了道路运输税收代征系统研究现状、税收相关知识；第三部分,提出系统开发背景、开发平台、开发运行环境等介绍；第四部分介绍了数据中心及网络平台的搭建；第五部分,介绍了道路运输业税收代征系统的设计；第六部分,介绍了系统的实施及效益评估；第七部分,结论。通过道路运输业税收代征系统的研究与开发,确保了我省道路运输业税收的稳定增长,进一步规范全省业务。目前,该系统已经在全省(大连除外)得到全面推广使用,节省了人力物力,取得了一定的效益。
[Abstract]:In recent years, with the rapid development of the road transport industry in our province, the tax revenue of the road transport industry has become a new highlight of the tax revenue increase in our province. However, due to the unfixed operating places, the operating income is difficult to be determined, the change of the owners is frequent and so on, which brings difficulties to the tax collection and management. Since October 2003, the transportation expropriation Department has been expropriation for.2009 years. The state has carried out the reform of the cost and tax of the finished oil, abolished six charges for road maintenance charges, such as the original oil price, and the Department of traffic expropriation and its subordinates revoked the system. In order to effectively control the tax source, the stable growth of tax revenue was ensured, the local tax bureau of Liaoning Province, The joint issuance of the Liaoning provincial transportation department requires the provincial road transport tax revenue entrustment to the transportation management department and the development of the tax collection information system for the road transport industry.
This paper studies the relevant knowledge of the tax revenue of the road transport industry, the main problems existing in the current taxation work, and puts forward the solutions. It introduces the construction methods of the data center and the network platform of the tax collection system of the road transport industry, the security measures adopted, the business process of the tax collection, the design of the database, and the emphasis of the responsibilities of my work. The design of the generation tax collection system is introduced. Besides, the system development platform, the technical framework, the development environment and the development language are explained.
This article is divided into seven parts: the first part, the introduction; the second part, introduces the research status of the tax collection system of road transportation, the relevant knowledge of tax revenue, the third part, introduces the background of the system development, the development platform, the development and operation environment, and the fourth part introduces the construction of the data center and the network platform; the fifth part introduces the fifth part. The design of tax collection system for road transportation industry; the sixth part introduces the implementation and benefit evaluation of the system; the seventh part, conclusion.
Through the research and development of the tax collection system of the road transport industry, the stable growth of the tax revenue of the road transport industry in our province is ensured, and the whole province business is further standardized. At present, the system has been widely used in the province (except Dalian), saving the manpower and material resources and achieving certain benefits.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542;F812.42

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