個人所得稅管理軟件的設(shè)計與實現(xiàn)
發(fā)布時間：2018-07-20 10:55
【摘要】：個人所得稅是世界各國普遍開征的一個稅種。我國現(xiàn)行《中華人民共和國個人所得稅法》自1980年頒布實施以來,對完善我國稅收立法體系,調(diào)整我國稅收結(jié)構(gòu),增加財政收入,緩解社會分配不公等方面都起到了積極作用,并已經(jīng)成為我國重要的支柱稅種之一。國家根據(jù)國民經(jīng)濟的現(xiàn)實狀況和社會發(fā)展形勢的迫切需要,不斷制定修改完善個人所得稅諸多政策法規(guī)。同時,隨著個人所得稅在經(jīng)濟社會中的作用和地位日益突出,也越來越受到社會各級政府和社會組織、特別是廣大納稅人的廣泛關(guān)注,政策法規(guī)的透明度和執(zhí)行情況的透明度越來越高。另一方面,各級稅收管理機構(gòu)對個人所得稅的關(guān)注度也有了較大變化,廣大稅務(wù)干部十分重視個人所得稅相關(guān)政策的學(xué)習(xí)。當(dāng)前,我國已經(jīng)進入“十二五”國民經(jīng)濟發(fā)展時期,個人所得稅在國民經(jīng)濟中的地位和作用也將日益突出。論文根據(jù)《中華人民共和國個人所得稅法》的相關(guān)政策,針對個稅申報征收過程中表現(xiàn)出來的問題,急需開發(fā)一套征管輔助軟件系統(tǒng)來進行個稅的管理,避免稅收的流失。本文對個稅征收管理系統(tǒng)實際開發(fā)中所涉及的關(guān)鍵技術(shù)點和業(yè)務(wù)需求設(shè)計進行了詳細的論述,采用先進的技術(shù)完成了系統(tǒng)的實現(xiàn)開發(fā),軟件系統(tǒng)現(xiàn)已投入到實際應(yīng)用中,實現(xiàn)了管理上的可靠性和高效性。論文首先分析了目前個稅申報征收的現(xiàn)狀,闡述了系統(tǒng)設(shè)計的各項業(yè)務(wù)需求。其次,對應(yīng)用系統(tǒng)的開發(fā)應(yīng)用框架進行總述,針對傳統(tǒng)經(jīng)典的SSH框架的缺陷,研究了EDSH改進框架。該框架保留了SSH框架中的Spring和Hibernate優(yōu)秀框架技術(shù)部分,采用整合的Ext+DWR框架,實現(xiàn)了界面友好、操作靈活的前臺設(shè)計和高效率的數(shù)據(jù)訪問控制。然后,在上述兩個技術(shù)特點的基礎(chǔ)上,結(jié)合應(yīng)用系統(tǒng)使用者采用本地化的模式,對系統(tǒng)進行業(yè)務(wù)設(shè)計和論述。最后,實現(xiàn)了基于EDSH框架系統(tǒng)的開發(fā),并對實現(xiàn)的系統(tǒng)進行了展示和測試,保證了系統(tǒng)功能的完善性和數(shù)據(jù)的合理性。系統(tǒng)經(jīng)過實施調(diào)試和上線運行,性能表現(xiàn)良好。個人所得稅管理系統(tǒng)提升了征管效率,彌補了稅收漏洞,為廣大納稅人提供了更好的流程體驗并節(jié)省了更多的征稅成本。同時,增進了稅務(wù)部門對個稅征收管理信息的透明性,達到了科學(xué)管理的目的。
[Abstract]:Individual income tax is a kind of tax that is generally imposed by countries all over the world. Since the promulgation and implementation of the personal income tax Law of the people's Republic of China in 1980, it has played a positive role in perfecting our tax legislation system, adjusting our tax revenue structure, increasing fiscal revenue, alleviating the unfair distribution of society, and so on. And has become one of the important pillar taxes in China. In accordance with the reality of the national economy and the urgent need of social development, the state has constantly formulated, revised and improved many policies and regulations on personal income tax. At the same time, with the increasingly prominent role and status of individual income tax in the economic society, it has also attracted more and more attention from governments and social organizations at all levels of society, especially from the vast number of taxpayers. The transparency of policies and regulations and the transparency of the implementation of the situation are becoming higher and higher. On the other hand, the tax administration organizations at all levels pay more attention to personal income tax, and the vast number of tax cadres attach great importance to the study of individual income tax related policies. At present, our country has entered the national economic development period of the 12th Five-Year Plan, and the status and role of personal income tax in the national economy will become increasingly prominent. According to the relevant policies of the personal income tax Law of the people's Republic of China, aiming at the problems in the process of individual income tax declaration and collection, it is urgent to develop a software system to manage personal income tax and avoid the loss of tax revenue. In this paper, the key technical points and business requirement design involved in the actual development of the personal tax collection and management system are discussed in detail, and the advanced technology is used to realize the development of the system. The software system has now been put into practical application. The reliability and efficiency of management are realized. Firstly, the paper analyzes the current situation of personal income tax declaration and collection, and expounds the business requirements of the system design. Secondly, the development and application framework of the application system is summarized, and the EDSH improved framework is studied aiming at the defects of the traditional SSH framework. The framework retains Spring and hibernate excellent framework technology in SSH framework, and adopts the integrated Ext DWR framework to achieve friendly interface, flexible foreground design and efficient data access control. Then, on the basis of the above two technical characteristics, combined with the application system users to adopt localization mode, the system business design and discussion. Finally, the development of the system based on EDSH framework is realized, and the system is demonstrated and tested, which ensures the perfection of the system function and the rationality of the data. The system has been debugged and run online, and the performance of the system is good. The personal income tax management system improves the efficiency of collection and management, makes up the tax loopholes, provides a better process experience for the general taxpayers and saves more tax costs. At the same time, it improves the transparency of tax administration information and achieves the goal of scientific management.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TP311.52;F812.42
本文編號：2133298
[Abstract]:Individual income tax is a kind of tax that is generally imposed by countries all over the world. Since the promulgation and implementation of the personal income tax Law of the people's Republic of China in 1980, it has played a positive role in perfecting our tax legislation system, adjusting our tax revenue structure, increasing fiscal revenue, alleviating the unfair distribution of society, and so on. And has become one of the important pillar taxes in China. In accordance with the reality of the national economy and the urgent need of social development, the state has constantly formulated, revised and improved many policies and regulations on personal income tax. At the same time, with the increasingly prominent role and status of individual income tax in the economic society, it has also attracted more and more attention from governments and social organizations at all levels of society, especially from the vast number of taxpayers. The transparency of policies and regulations and the transparency of the implementation of the situation are becoming higher and higher. On the other hand, the tax administration organizations at all levels pay more attention to personal income tax, and the vast number of tax cadres attach great importance to the study of individual income tax related policies. At present, our country has entered the national economic development period of the 12th Five-Year Plan, and the status and role of personal income tax in the national economy will become increasingly prominent. According to the relevant policies of the personal income tax Law of the people's Republic of China, aiming at the problems in the process of individual income tax declaration and collection, it is urgent to develop a software system to manage personal income tax and avoid the loss of tax revenue. In this paper, the key technical points and business requirement design involved in the actual development of the personal tax collection and management system are discussed in detail, and the advanced technology is used to realize the development of the system. The software system has now been put into practical application. The reliability and efficiency of management are realized. Firstly, the paper analyzes the current situation of personal income tax declaration and collection, and expounds the business requirements of the system design. Secondly, the development and application framework of the application system is summarized, and the EDSH improved framework is studied aiming at the defects of the traditional SSH framework. The framework retains Spring and hibernate excellent framework technology in SSH framework, and adopts the integrated Ext DWR framework to achieve friendly interface, flexible foreground design and efficient data access control. Then, on the basis of the above two technical characteristics, combined with the application system users to adopt localization mode, the system business design and discussion. Finally, the development of the system based on EDSH framework is realized, and the system is demonstrated and tested, which ensures the perfection of the system function and the rationality of the data. The system has been debugged and run online, and the performance of the system is good. The personal income tax management system improves the efficiency of collection and management, makes up the tax loopholes, provides a better process experience for the general taxpayers and saves more tax costs. At the same time, it improves the transparency of tax administration information and achieves the goal of scientific management.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TP311.52;F812.42
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