【摘要】：隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展,房地產(chǎn)業(yè)蓬勃發(fā)展,房地產(chǎn)稅收收入大幅增長(zhǎng),已成為我國(guó)財(cái)政收入的重要來源,房地產(chǎn)稅收的宏觀調(diào)控作用日趨重要[1]。相比其它行業(yè),房地產(chǎn)業(yè)稅收涉及的稅種較多,征管難度較大,稅源管控也存在諸多問題。房地產(chǎn)業(yè)稅收管理重在強(qiáng)化征管,兼顧宏觀調(diào)控功能,優(yōu)化納稅服務(wù),因此開發(fā)增量房交易稅收征管系統(tǒng)有其現(xiàn)實(shí)意義[2]。 本論文首先對(duì)開發(fā)增量房交易稅收征管系統(tǒng)的背景及必要性,研究現(xiàn)狀進(jìn)行了闡述,對(duì)相關(guān)技術(shù)背景J2EE、Web Service數(shù)據(jù)交換技術(shù)等進(jìn)行了介紹,對(duì)增量房交易稅收征管系統(tǒng)的業(yè)務(wù)需求、功能需求、非功能需求、系統(tǒng)框架設(shè)計(jì)、‘功能設(shè)計(jì)和數(shù)據(jù)庫設(shè)計(jì)進(jìn)行了詳細(xì)描述,給出了部分模塊的實(shí)現(xiàn)過程,最后給出了系統(tǒng)的測(cè)試結(jié)果。 增量房交易稅收征管系統(tǒng)的上線運(yùn)行解決了地方稅務(wù)機(jī)關(guān)在增量房稅收征管中面臨房屋征管數(shù)據(jù)不全、涉稅數(shù)據(jù)信息不對(duì)稱、交易合同稅收申報(bào)數(shù)據(jù)真實(shí)性、合理性、時(shí)效性等—系列問題,導(dǎo)致稅收入庫滯后、稅收成本居高不下、稅源無法掌控等實(shí)際工作問題[3][4]。
[Abstract]:With the rapid development of our country's economy, the real estate industry is booming, and the tax revenue of real estate has increased greatly, which has become an important source of our country's fiscal revenue, and the macro-control function of real estate tax is becoming more and more important [1]. Compared with other industries, real estate industry tax involves more kinds of taxes, collection and management is more difficult, and there are many problems in tax source control. The tax administration of the real estate industry focuses on strengthening the collection and management, taking into account the macro-control function and optimizing the tax service. Therefore, it is of practical significance to develop the tax collection and management system of incremental housing transaction [2]. In this paper, firstly, the background and necessity of developing incremental house transaction tax collection and management system are introduced. The related technical background, J2EE web Service data exchange technology, and the business requirements of incremental housing transaction tax collection and management system are introduced. Functional requirements, non-functional requirements, system framework design, function design and database design are described in detail, and the implementation process of some modules is given. Finally, the test results of the system are given. The on-line operation of the incremental housing transaction tax collection and management system solves the problem that the local tax authorities are faced with incomplete housing collection and management data, asymmetric tax-related data information, authenticity and rationality of tax declaration data for transaction contracts. Timeliness and so on-a series of problems, which lead to the problems of actual work, such as the lagging of tax revenue, the high cost of tax revenue and the uncontrollable tax source [3] [4].
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TP311.52

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相關(guān)期刊論文 前2條

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本文編號(hào)：2191808