企业所得税台账管理系统设计与实现

【作者】 谢振宇；

【导师】 唐普英； 黄芳；

【作者基本信息】 电子科技大学 ， 软件工程， 2012， 硕士

【副题名】税源监控、分析评估、风险预警

【摘要】 一直以来，全省国税系统的企业所得税台帐管理都是由税收管理员采取手工登记的方式，效率低而且还很容易出错，为了使企业所得税管理台账更为规范、记录反映所得税管理过程更为真实，更加有效地实施跟踪管理和动态监控，满足基层单位以及税收管理员从事台账管理工作的迫切需要，从而更好地执行各项企业所得税政策。本论文用.NET和Oracle9i数据库等技术编写了企业所得税台帐管理系统，用于台帐的电子化管理，彻底告别了手工台帐时代，在全国、全省范围内开发设计功能这么完善的企业所得税台账管理系统尚属首例。根据分工，本论文主要研究了台账管理系统的总体架构，以及税源监控、分析评估、风险预警等子系统的具体开发设计，具体包括以下方面的内容：1.调查研究企业所得税台帐管理系统在国内国外的开发应用情况，调查研究国税系统基层单位和所得税管理人员在企业所得税台帐管理工作中面临的困难和问题，以及他们的各类需求，选择开发设计一套适合企业所得税征管的台帐管理系统。2.开发设计了税源监控子系统，对台账数据进行加工处理，生成相应的数据查询报表，及时发现管理中的各类问题；3.开发设计了分析评估子系统，根据实际业务要求，建立科学的评估模型，对纳税人的经营活动进行自动化评估与监控；4.开发设计了风险预警子系统，对日常管理中需要重点关注的内容，在系统中设立风险管理指标，自动筛选出管理中的风险点，提高税收业务管理质量。5.选择企业所得税征收业务较多的基层单位，上线运行台帐管理系统，对系统进行测试，及时发现问题并不断修正补充，取得了设计之初的理想效果。经过软件系统在基层单位的测试，能很好的完成上述设计功能，基本满足了企业所得税台帐管理的各项工作需要，解决了手工登记台帐的各种弊病，拓展了台帐管理的内涵，使企业所得税台帐管理工作能够更好的为企业所得税征收服务。台帐管理系统在广元市国家税务局的基层管理单位试点后得到了企业所得税管理人员的欢迎和肯定。更多还原

【Abstract】 For all the time, the corporate income tax ledger management of provincialnational tax system has taken the method of manual registration, but this method is lowefficiency and very error-prone. In order to make the corporate income tax ledgermanagement become more standard, and the record reflect the real tax managementprocess, more effectively implement tracking management and dynamic monitoring,meet the urgent needs of grass-roots tax authorities and the tax administrator in theledger management, thus implement the corporate income tax policy in a better way.This paper applies.NET and Oracle9i database technology for the design of corporateincome tax ledger management system for the electronic management of account, thusget rid of the era of manual ledger. The development and design of such a perfectcorporate income tax ledger management system is still the first in our country.According to the division of labor, this paper studies the overall architecture ofthe ledger management system, and the specific development and design of themonitoring of tax sources, analysis and evaluation, risk management and so on. Detailsare as follows:1. Studies on the current situation of the corporate income tax ledger managementat home and abroad, the difficulties and problems faced by tax authorities and the taxadministrators in corporate income tax ledger management, in order to meet theirvarious needs, this paper develops and designs a suitable ledger management systemfor corporate income tax collection and management;2. Develops and designs the supervising and control tax resource subsystem,processes account data, in order to generate appropriate data query report, and findproblems in the management in time;3. According to the actual work requirements, develops and designs analysis andevaluation subsystem, establishes a scientific assessment model, automatically assessesand monitors the business activities of the taxpayers; 4. Develops and designs risk management subsystem, sets up a risk managementindicator focuses on daily management, automatically filters out the risk managementpoint, increases tax management quality;5.Selects grass-roots tax authorities which involves many corporate income taxcollection work, to run the ledger management system on-line, testing the system inorder to detect the problems and constantly modification and supplement, in order toachieve the desired effect at the beginning of the design;Through the testing of the software system in the grass-roots tax authorities,completes its design features, basically meets the needs of the corporate income taxledger management, solves the disadvantages of the manual registration ledger,expands the connotation of ledger management, supplies better service for corporateincome tax collection. The use of ledger management system in grass-roots taxauthorities of Guangyuan state administration of taxation has got the welcome andaffirmation of the corporate income tax management administrators.更多还原