【摘要】：近年來,隨著我國(guó)市場(chǎng)經(jīng)濟(jì)和房地產(chǎn)市場(chǎng)的迅速發(fā)展,房地產(chǎn)交易呈活躍態(tài)勢(shì),對(duì)地方稅收的貢獻(xiàn)也逐年提升,在部分地區(qū)甚至成了地方財(cái)政的主要稅源。房地產(chǎn)行業(yè)對(duì)地方稅收的貢獻(xiàn)也逐年提升,在部分地區(qū)甚至成了地方財(cái)政的主要稅源。從目前房地產(chǎn)市場(chǎng)情況來看,存量房交易在房地產(chǎn)市場(chǎng)交易活動(dòng)中的份額正在逐步加大。但是存量房交易稅收納稅人多為自然人,稅源零散且稅收流程復(fù)雜,納稅人低報(bào)、瞞報(bào)成交價(jià)格逃避稅款行為逐步增多,造成了稅款大量流失。采用傳統(tǒng)人工方式對(duì)納稅人申報(bào)的交易價(jià)格進(jìn)行重新評(píng)估評(píng)估效率低下并且人為因素干擾較大。本文嘗試將存量房評(píng)估技術(shù)和計(jì)算機(jī)系統(tǒng)相結(jié)合,利用計(jì)算機(jī)系統(tǒng)開發(fā)納稅價(jià)格評(píng)估軟件,將納稅人自行申報(bào)的交易價(jià)格與軟件評(píng)估的價(jià)格相對(duì)比,按照“孰高原則”確定最終計(jì)稅價(jià)格,盡可能減小計(jì)稅價(jià)格與市場(chǎng)交易價(jià)格的差異,規(guī)范稅收秩序,減少稅款流失。本文首先分析了存量房稅收申報(bào)評(píng)估系統(tǒng)的業(yè)務(wù)需求,應(yīng)用J2EE平臺(tái),SPRING WEB MVC開發(fā)框架,對(duì)采集到的存量房數(shù)據(jù)信息利用分區(qū)加價(jià)格修正的估價(jià)模型,通過計(jì)算機(jī)系統(tǒng)批量估價(jià),有效地遏制交易價(jià)格虛假申報(bào)。從技術(shù)層面看,今后對(duì)交易房屋的價(jià)格比較可以精準(zhǔn)到同一樓幢的基準(zhǔn)價(jià)格,統(tǒng)一進(jìn)行業(yè)務(wù)處理。本文主要包括以下幾部分研究?jī)?nèi)容。一是分析了系統(tǒng)開發(fā)的背景、國(guó)內(nèi)外研究現(xiàn)狀和實(shí)際意義。二是分析了存量房稅收申報(bào)評(píng)估系統(tǒng)中所涉及的相關(guān)技術(shù)。主要包括存量房稅收申報(bào)評(píng)估系統(tǒng)中稅收征管價(jià)格批量評(píng)估技術(shù),B/S架構(gòu)與C/S架構(gòu)的優(yōu)勢(shì)與劣勢(shì),J2EE、Spring的Web MVC框架等相關(guān)技術(shù),提出了業(yè)務(wù)管理要求和技術(shù)要求。三是分析了系統(tǒng)的業(yè)務(wù)的技術(shù)需求。首先分析了本系統(tǒng)的設(shè)計(jì)目標(biāo)和設(shè)計(jì)原則,然后分析系統(tǒng)的性能需求,設(shè)計(jì)了系統(tǒng)總體架構(gòu),簡(jiǎn)要說明了業(yè)務(wù)查詢、審核估價(jià)、爭(zhēng)議處理、系統(tǒng)管理四個(gè)關(guān)鍵功能模塊的具體要求,繪制了業(yè)務(wù)流程圖、用例圖和各層的數(shù)據(jù)流圖,進(jìn)行了需求和數(shù)據(jù)建模。對(duì)數(shù)據(jù)采集、審核估價(jià)、爭(zhēng)議處理模塊流程進(jìn)行了詳細(xì)分析。四是設(shè)計(jì)了系統(tǒng)的總體結(jié)構(gòu)和各個(gè)業(yè)務(wù)模塊的具體功能,本系統(tǒng)7個(gè)大功能模塊分為:數(shù)據(jù)采集、審核估價(jià)、爭(zhēng)議處理、業(yè)務(wù)查詢、稅款計(jì)算、統(tǒng)計(jì)分析、系統(tǒng)管理。詳細(xì)設(shè)計(jì)典型業(yè)務(wù)的流程圖和數(shù)據(jù)類圖,對(duì)數(shù)據(jù)庫(kù)結(jié)構(gòu)和系統(tǒng)部署方案進(jìn)行了詳細(xì)設(shè)計(jì)。五是闡述了實(shí)施存量房稅收申報(bào)評(píng)估系統(tǒng)進(jìn)行測(cè)試過程中對(duì)測(cè)試環(huán)境部署以及采用多個(gè)用例對(duì)系統(tǒng)各個(gè)模塊的運(yùn)行情況進(jìn)行詳細(xì)測(cè)試。本項(xiàng)目2014年3月已在漢中十三個(gè)縣區(qū)征收單位全面上線,2014年3月全市一共辦理了1,652筆存量房涉稅業(yè)務(wù),根據(jù)系統(tǒng)評(píng)估價(jià)格征收稅款450萬(wàn)元,到目前為止該系統(tǒng)運(yùn)行正常,滿足了存量房稅收管理業(yè)務(wù)需求。
[Abstract]:In recent years, with the rapid development of market economy and real estate market in our country, real estate transactions are active, and their contribution to local tax revenue is also increasing year by year, and has even become the main source of local finance in some areas. The contribution of real estate industry to local tax revenue has also increased year by year, and has even become the main tax source of local finance in some areas. From the current situation of the real estate market, the share of stock housing transactions in the real estate market trading activities is gradually increasing. However, most of the tax taxpayers in the stock house transaction are natural persons, the tax sources are scattered and the tax process is complex, the taxpayer understatement, the underreporting transaction price evading tax behavior gradually increases, resulting in a large amount of tax loss. It is inefficient to reevaluate the transaction price declared by taxpayers by traditional manual method and the interference of human factors is great. This paper attempts to combine the stock house evaluation technology with the computer system, and use the computer system to develop the tax price evaluation software, and compare the transaction price declared by the taxpayer with the price evaluated by the software. According to the principle of "which is higher", the final taxable price should be determined, the difference between taxable price and market transaction price should be reduced as much as possible, the tax order should be standardized and the tax loss should be reduced. This paper first analyzes the business requirements of the tax declaration and evaluation system of stock housing, applies the, SPRING WEB MVC development framework of J2EE platform, makes use of the evaluation model of partition and price correction for the collected data information of stock house, and evaluates it in batches by computer system. Effectively curb false declaration of transaction price. From the technical point of view, the price comparison of traded houses in the future can be accurate to the benchmark price of the same building, unified business processing. This paper mainly includes the following parts of the research content. First, the background of system development, research status and practical significance at home and abroad are analyzed. The second is to analyze the related technologies involved in the tax declaration and evaluation system of stock housing. It mainly includes the bulk evaluation technology of tax collection and management price in the tax declaration and evaluation system of stock housing, the advantages and disadvantages of B and C architecture, J2EE, Spring Web MVC framework and other related technologies, and puts forward the business management requirements and technical requirements. The third is to analyze the technical requirements of the business of the system. Firstly, the design objectives and principles of the system are analyzed, then the performance requirements of the system are analyzed, the overall architecture of the system is designed, and the business query, audit and evaluation, dispute settlement are briefly described. The specific requirements of the four key functional modules of the system management are drawn, the business flow chart, the use case diagram and the data flow diagram of each layer are drawn, and the requirements and data modeling are carried out. The process of data acquisition, audit and evaluation, dispute settlement module is analyzed in detail. Fourth, the overall structure of the system and the specific functions of each business module are designed. The seven functional modules of the system are divided into: data collection, audit and evaluation, dispute processing, business query, tax calculation, statistical analysis, system management. The flow chart and data class diagram of typical business are designed in detail, and the database structure and system deployment scheme are designed in detail. Fifth, it expounds the deployment of the test environment and the use of multiple use cases to test the operation of each module of the system in the process of testing the tax declaration and evaluation system of the stock house. In March 2014, the project was fully launched in 13 counties and districts in Hanzhong. In March 2014, the city handled a total of 1652 tax-related businesses in stock, and collected 4.5 million yuan in taxes according to the evaluation price of the system. So far, the system has been operating normally. It meets the business needs of tax management of stock housing.
【學(xué)位授予單位】：西安電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TP311.52

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