本文選題：網(wǎng)絡(luò)發(fā)票 + 信息化技術(shù)��； 參考：《福州大學(xué)》2014年碩士論文

【摘要】：在20世紀(jì)80年代,我國逐步將信息化技術(shù)應(yīng)用在稅收征管系統(tǒng)中,隨著科學(xué)技術(shù)的高速發(fā)展,信息化的稅務(wù)系統(tǒng)也逐步建成,從最早的單一主機(jī)發(fā)展到稅務(wù)信息在網(wǎng)絡(luò)平臺上共享,并實(shí)現(xiàn)全國稅務(wù)系統(tǒng)聯(lián)網(wǎng)共享的目標(biāo),在基層稅務(wù)系統(tǒng)的普及率得到了空前的提高。發(fā)票的管理在整個稅收體系中扮演著極其重要的角色,稅務(wù)機(jī)關(guān)的人員可以通過發(fā)票的使用量來測算納稅人的生產(chǎn)經(jīng)營情況和驗(yàn)證是否有偷稅漏稅的情況,稅務(wù)機(jī)關(guān)通過加強(qiáng)對發(fā)票的管理,以此來達(dá)到掌握納稅人的納稅的詳細(xì)情況。目前的稅務(wù)發(fā)票管理手段和技術(shù)還相對落后,大部分省市仍然使用復(fù)雜的人工填寫和物理防偽技術(shù),增加了稅務(wù)機(jī)關(guān)控票的難度,同時也為偽造發(fā)票、不正當(dāng)使用發(fā)票的不法分子提供了可乘之機(jī),使國家稅務(wù)機(jī)關(guān)在稅收征管和監(jiān)控等方面的質(zhì)量大打折扣。僅有一些省份的稅務(wù)局率先開發(fā)了網(wǎng)絡(luò)發(fā)票系統(tǒng)并加以推廣,例如X省稅務(wù)局。在大范圍的集中征管數(shù)據(jù)之后,X省稅務(wù)局的信息化程度得到了很大的提高,在稅收征管的每個環(huán)節(jié)中貫徹數(shù)字管稅的先進(jìn)理念。本文利用現(xiàn)代化信息技術(shù),將發(fā)票的管理與網(wǎng)絡(luò)相結(jié)合的理念,使其具有操作規(guī)范化、執(zhí)行步驟簡單化,降低使用以及維護(hù)的成本,控制在低風(fēng)險下運(yùn)行,對X省稅務(wù)局網(wǎng)絡(luò)發(fā)票系統(tǒng)進(jìn)行深入的優(yōu)化設(shè)計研究,以實(shí)現(xiàn)網(wǎng)絡(luò)發(fā)票管理的創(chuàng)新模式,并進(jìn)一步提升稅務(wù)系統(tǒng)的信息化建設(shè),提高現(xiàn)有稅收征管系統(tǒng)的數(shù)字化管稅應(yīng)用水平,全面推進(jìn)稅務(wù)網(wǎng)絡(luò)發(fā)票的新改革本文采用流程再造理論對稅收征管模式進(jìn)行改造同時推進(jìn)網(wǎng)絡(luò)化時代的發(fā)票管理。通過對X省稅務(wù)局網(wǎng)絡(luò)發(fā)票系統(tǒng)的SWOT分析,得出應(yīng)采用的最正確戰(zhàn)略。遵循網(wǎng)絡(luò)發(fā)票系統(tǒng)優(yōu)化設(shè)計的基本原則和目標(biāo),設(shè)計出優(yōu)化方案及實(shí)施優(yōu)化的保障措施。優(yōu)化了發(fā)票的開具、查詢以及監(jiān)管的便捷性,使網(wǎng)絡(luò)發(fā)票在日常的管理中形成稅務(wù)機(jī)關(guān)與納稅人共贏的局面。最后在得出研究成果之后,對網(wǎng)絡(luò)發(fā)票的前景進(jìn)行展望。
[Abstract]:In the 1980s, our country gradually applied the information technology in the tax collection and management system. With the rapid development of science and technology, the information tax system was built step by step. From the earliest single host to the sharing of tax information on the network platform, and to achieve the goal of national tax system network sharing, the popularization rate in the grass-roots tax system has been increased unprecedented. The management of invoices plays an extremely important role in the whole tax system. The personnel of the tax authorities can measure the production and operation of taxpayers through the amount of invoices used and verify whether there is tax evasion or not. Tax authorities through the strengthening of invoice management, in order to grasp the taxpayer's tax details. At present, the management means and techniques of tax invoices are relatively backward. Most provinces and cities still use complex manual filling and physical anti-counterfeiting techniques, making it more difficult for tax authorities to control invoices, and also for forging invoices. The improper use of invoices provides an opportunity for the state tax authorities to reduce the quality of tax collection and control. Only a few provinces have pioneered and promoted online invoice systems, such as Province X. After a wide range of centralized collection and management data, the information level of tax bureau of X province has been greatly improved, and the advanced concept of digital tax management has been implemented in every link of tax collection and management. In this paper, the modern information technology is used to combine the management of invoice with the network, so that the invoice can be standardized, the execution steps are simplified, the cost of use and maintenance is reduced, and the operation is controlled under low risk. In order to realize the innovation mode of network invoice management, and to further enhance the information construction of tax system, and to improve the application level of digital tax management system in tax collection and management system, this paper makes a deep research on the optimization design of the network invoice system of tax bureau of X province, so as to realize the innovation mode of network invoice management. In this paper, we adopt the theory of process reengineering to reform the tax collection and management model and promote the invoice management in the networked era. Through the SWOT analysis of the network invoice system of tax bureau of X province, the most correct strategy should be adopted. In accordance with the basic principles and objectives of the optimization design of the network invoice system, the optimization scheme and the guarantee measures for the implementation of the optimization are designed. It optimizes the convenience of issuing, querying and supervising the invoice, and makes the tax authority and the taxpayer win together in the daily management of the online invoice. Finally, after getting the research results, the prospect of network invoice is prospected.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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