个人所得税基础信息管理系统的设计与实现

发布时间：2018-12-29 12:21

【摘要】：个人所得税是由地方税务局向个人征收各项应税所得额的一项税种,随着社会经济水平的不断提高,个人所得税日趋完善,涉税业务量与日俱增,税收信息化程度日益提高。为加快实现个人自主报税、网上办税等信息化纳税,地方税务局不断完善个人所得税信息化管理程度,在原来税收管理系统上加强个人所得税征收管理信息化程度。本文对个人所得税相关的法律法规、缴纳个体、标准以及业务流程进行了深入分析,研究了个人所得税的缴税清单信息、纳税人、扣缴义务人信息、个税申报情况等业务信息,设计个人所得税的主要业务功能。本文采用UML建模工具构建系统模块的用例图,将系统分成了两处收入处理管理、申报管理、统计查询管理、完税证明管理4个功能模块。本文采用可扩展性较好的J2EE架构作为系统服务器架构模式,通过Oracle11g存储系统数据信息,设计了系统的主要数据表和数据表之间关系。本文利用面向对象方法设计系统各个功能模块的类图,详细阐述各个类的方法和属性,论述了模块中类之间的关联关系,系统的开发工具为Eclipse,开发语言为Java,前端页面通过JSP开发完成,用户只需通过浏览器即可访问系统的功能。本文采用黑盒和白盒的测试方法对系统进行了功能和性能测试,构建了多个功能和性能测试用例,测试结果表明,本文开发的系统满足了地税局中个人所得税缴纳的业务要求,建立了信息化纳税通道,提高了税务征收人员的工作效率,为税务机关提供全面准确地基础数据资料,实现税务机关工作人员快速查询、导入和导出基础数据,及时辅助工作人员分析和监控纳税人和扣缴义务人漏税或逃税等现象。
[Abstract]:Individual income tax is a kind of tax collected from individual by local tax bureau. With the improvement of social and economic level, personal income tax is becoming more and more perfect, the volume of tax-related business is increasing day by day, and the degree of tax information is improving day by day. In order to speed up the realization of individual independent tax reporting, online tax collection and other information tax, local tax bureaus constantly improve the degree of individual income tax information management, and strengthen the individual income tax collection and management information level in the original tax management system. This article has carried on the thorough analysis to the personal income tax related laws and regulations, the paying individual, the standard as well as the business process, has studied the personal income tax payment list information, the taxpayer, withholding agent information, individual tax declaration and so on business information, Design the main business function of personal income tax. In this paper, the use case diagram of the system module is constructed by using UML modeling tool. The system is divided into four functional modules: revenue processing management, declaration management, statistical query management and tax payment certificate management. In this paper, the extensible J2EE architecture is used as the architecture of the system server, and the main data tables and the relationships between the data tables of the system are designed by using Oracle11g to store the data information of the system. In this paper, the object oriented method is used to design the class diagram of each functional module of the system, the methods and attributes of each class are expounded in detail, and the relationship between classes in the module is discussed. The development tool of the system is Eclipse, development language, Java,. The front-end page is developed by JSP, and the user can access the function of the system only through the browser. In this paper, the function and performance of the system are tested with black box and white box test method, and several function and performance test cases are constructed. The test results show that the system developed in this paper can meet the business requirements of personal income tax payment in local tax bureau. The information tax payment channel has been established, the work efficiency of tax collectors has been improved, the tax authorities have been provided with comprehensive and accurate basic data materials, and the staff of tax authorities have been quickly queried, basic data imported and exported, Timely assist staff to analyze and monitor tax evasion or tax evasion by taxpayers and withholding agents.
【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

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