物流控税系统的设计与实现

发布时间：2018-05-19 02:43

本文选题：物流控税 + 互联网+　；参考：《西南科技大学》2017年硕士论文

【摘要】：当前,各级国税机关正大力推进“互联网+税务”战略,随着综合征管软件上线、预警评估系统及数据综合分析利用平台运行,信息管税的水平不断提高,征管、评估、稽查越来越紧密地联系在一起,信息管税为提高税收管理水平提供了坚强后盾。但是,在当前干部总数基本不变,纳税人数量和征管业务大幅增长的情况下,由于业务与技术的融合不够,制约了税法遵从度和税收征收率的提高,造成了税收执法风险。因此,需要从企业增值税应税货物与劳务流转的角度,以企业库存为中心,通过记录、上报、汇总、分析货物的流转与结存,帮助税务机关再现纳税人生产经营过程,解决税务机关与纳税人掌握的生产经营信息不对等的问题,改变税务机关的税源监控方式,实现信息管税、过程控税。本文通过对系统开发的背景及国内外研究现状进行分析,提出了项目需要解决的问题以及应该达到的目标,采用Java作为开发语言,采用通用的XML标准网络数据传输,WebLogic8.1作为Web服务器,Oracle9i作为数据库服务器,对物流控税系统进行需求分析和设计实现。物流控税系统由税务端和纳税人端两部分组成,其中包括生产经营数据采集模块、生产经营数据存储模块、生产经营数据预警信息生成及处理模块和生产经营数据分析挖掘模块四个子系统。物流控税系统实现了对生产经营数据的采集、存储、预警和分析功能。物流控税系统目前已经在潍坊国税系统上线运行,该系统在充分占有纳税人生产经营数据的基础上,可以解决下列问题:物流与票流不一致的问题;解放税收管理员;增加企业的自律,引导纳税遵从。
[Abstract]:At present, the state tax authorities at all levels are vigorously promoting the "Internet tax" strategy. With the introduction of the integrated collection and management software, the operation of the early warning and evaluation system and the comprehensive analysis and utilization of data, the level of information management and taxation is constantly improving. Inspection is more and more closely linked, information management and taxation provide a strong backing for improving the level of tax management. However, at present, the total number of cadres is basically unchanged, the number of taxpayers and the business of collection and management have increased substantially, because the integration of business and technology is not enough, which restricts the improvement of tax compliance and tax collection rate, resulting in the risk of tax enforcement. Therefore, from the point of view of the circulation of taxable goods and services of enterprise value-added tax, taking the enterprise inventory as the center, the circulation and balance of goods should be recorded, reported, collected and analyzed to help the tax authorities reproduce the process of taxpayers' production and operation. To solve the problem of unequal production and operation information between tax authorities and taxpayers, to change the tax source monitoring mode of tax authorities, to realize information management and tax control. Based on the analysis of the background of the system development and the current research situation at home and abroad, this paper puts forward the problems to be solved and the goals that should be achieved. Java is adopted as the development language. The XML standard WebLogic 8.1 is used as the Web server and Oracle9i as the database server. The requirement analysis and design of the logistics tax control system are carried out. The logistics tax control system consists of two parts: tax terminal and taxpayer end, including production and operation data acquisition module, production and operation data storage module, There are four subsystems of production and operation data early warning information generation and processing module and production and operation data analysis and mining module. Logistics tax control system realizes the collection, storage, warning and analysis of production and operation data. The logistics tax control system has been running online in Weifang State tax system at present. The system can solve the following problems on the basis of the full possession of taxpayers' production and management data: the inconsistency between logistics and ticket flow; Increase the self-discipline of enterprises and guide tax compliance.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TP311.52

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