【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,人民生活水平的不斷提高,人們的住房消費(fèi)觀念也在發(fā)生著很大的變化,近年來(lái)國(guó)內(nèi)房地產(chǎn)交易呈現(xiàn)蓬勃發(fā)展,實(shí)現(xiàn)了地方稅收的大幅增加,房地產(chǎn)稅收已經(jīng)成為地方稅收的主要來(lái)源之一。為了抑制不良的炒房行為,國(guó)家出臺(tái)了一系列稅收政策來(lái)合理地指導(dǎo)居民的住房消費(fèi),但隨著存量房交易價(jià)格的不斷上漲,很多房地產(chǎn)交易的納稅人納稅意識(shí)淡薄,法律觀念不強(qiáng),經(jīng)常通過(guò)低報(bào)瞞報(bào)交易價(jià)格來(lái)逃避稅負(fù)。僅僅依靠傳統(tǒng)的紙質(zhì)文檔和電子表格對(duì)房地產(chǎn)交易信息進(jìn)行管理,工作量大,工作效率低,導(dǎo)致征管力度不夠,稅源控管漏洞多,房地產(chǎn)稅收流失嚴(yán)重。 針對(duì)上述問(wèn)題,本文運(yùn)用房地產(chǎn)評(píng)估技術(shù),開(kāi)發(fā)了一個(gè)房地產(chǎn)稅收一體化信息管理系統(tǒng)。全文按照軟件工程的標(biāo)準(zhǔn)流程展開(kāi),系統(tǒng)整體技術(shù)架構(gòu)采用B/S模式,前臺(tái)采用AJAX+XML技術(shù),后臺(tái)采用J2EE技術(shù),后臺(tái)數(shù)據(jù)庫(kù)使用微軟的SQL Server2000數(shù)據(jù)庫(kù)。整個(gè)系統(tǒng)實(shí)現(xiàn)了項(xiàng)目登記管理、稅源信息管理、綜合查詢管理和系統(tǒng)設(shè)置管理功能。 該系統(tǒng)經(jīng)過(guò)測(cè)試,證明其各項(xiàng)功能已經(jīng)能夠滿足文山地稅房地產(chǎn)稅收管理的需求,目前系統(tǒng)已經(jīng)在云南省文山地稅局試運(yùn)行中,目前系統(tǒng)的運(yùn)行情況良好,各項(xiàng)指標(biāo)都令人滿意。系統(tǒng)節(jié)省了公司的人力成本和管理成本；稅收部門(mén)的工作效率得到了很大的提高。
[Abstract]:With the development of market economy and the continuous improvement of people's living standard, people's concept of housing consumption is also undergoing great changes. In recent years, domestic real estate transactions have developed vigorously, and the local tax revenue has been greatly increased. Real estate tax has become one of the main sources of local taxation. In order to curb the bad property speculation behavior, the state has issued a series of tax policies to guide the residents' housing consumption reasonably. However, with the rising of the transaction price of the stock housing, many real estate taxpayers have a weak sense of paying taxes. Legal concept is not strong, often by understating the transaction price to avoid tax burden. Only relying on the traditional paper documents and electronic forms to manage the real estate transaction information, the workload is large and the work efficiency is low, which leads to insufficient collection and management, many loopholes in tax source control, and serious loss of real estate tax revenue. In view of the above problems, this paper develops an integrated information management system of real estate taxation by using real estate evaluation technology. The whole system adopts the B / S mode, the foreground adopts AJAX XML technology, the backstage adopts J2EE technology, and the backstage database uses Microsoft SQL Server2000 database. The whole system realizes the functions of project registration management, tax source information management, comprehensive query management and system setup management. The system has been tested and proved to be able to meet the needs of real estate tax management of Wenshan Land tax. At present, the system has been in trial operation of Yunnan Wenshan Land tax Bureau, and the system is running well at present. All indicators are satisfactory. The system saves the company's labor cost and management cost, and the efficiency of the tax department is greatly improved.
【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：TP311.52

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