本文選題：物流控稅 + 互聯(lián)網(wǎng)+�。� 參考：《西南科技大學》2017年碩士論文

【摘要】：當前,各級國稅機關(guān)正大力推進“互聯(lián)網(wǎng)+稅務”戰(zhàn)略,隨著綜合征管軟件上線、預警評估系統(tǒng)及數(shù)據(jù)綜合分析利用平臺運行,信息管稅的水平不斷提高,征管、評估、稽查越來越緊密地聯(lián)系在一起,信息管稅為提高稅收管理水平提供了堅強后盾。但是,在當前干部總數(shù)基本不變,納稅人數(shù)量和征管業(yè)務大幅增長的情況下,由于業(yè)務與技術(shù)的融合不夠,制約了稅法遵從度和稅收征收率的提高,造成了稅收執(zhí)法風險。因此,需要從企業(yè)增值稅應稅貨物與勞務流轉(zhuǎn)的角度,以企業(yè)庫存為中心,通過記錄、上報、匯總、分析貨物的流轉(zhuǎn)與結(jié)存,幫助稅務機關(guān)再現(xiàn)納稅人生產(chǎn)經(jīng)營過程,解決稅務機關(guān)與納稅人掌握的生產(chǎn)經(jīng)營信息不對等的問題,改變稅務機關(guān)的稅源監(jiān)控方式,實現(xiàn)信息管稅、過程控稅。本文通過對系統(tǒng)開發(fā)的背景及國內(nèi)外研究現(xiàn)狀進行分析,提出了項目需要解決的問題以及應該達到的目標,采用Java作為開發(fā)語言,采用通用的XML標準網(wǎng)絡數(shù)據(jù)傳輸,WebLogic8.1作為Web服務器,Oracle9i作為數(shù)據(jù)庫服務器,對物流控稅系統(tǒng)進行需求分析和設計實現(xiàn)。物流控稅系統(tǒng)由稅務端和納稅人端兩部分組成,其中包括生產(chǎn)經(jīng)營數(shù)據(jù)采集模塊、生產(chǎn)經(jīng)營數(shù)據(jù)存儲模塊、生產(chǎn)經(jīng)營數(shù)據(jù)預警信息生成及處理模塊和生產(chǎn)經(jīng)營數(shù)據(jù)分析挖掘模塊四個子系統(tǒng)。物流控稅系統(tǒng)實現(xiàn)了對生產(chǎn)經(jīng)營數(shù)據(jù)的采集、存儲、預警和分析功能。物流控稅系統(tǒng)目前已經(jīng)在濰坊國稅系統(tǒng)上線運行,該系統(tǒng)在充分占有納稅人生產(chǎn)經(jīng)營數(shù)據(jù)的基礎上,可以解決下列問題:物流與票流不一致的問題;解放稅收管理員;增加企業(yè)的自律,引導納稅遵從。
[Abstract]:At present, the state tax authorities at all levels are vigorously promoting the "Internet tax" strategy. With the introduction of the integrated collection and management software, the operation of the early warning and evaluation system and the comprehensive analysis and utilization of data, the level of information management and taxation is constantly improving. Inspection is more and more closely linked, information management and taxation provide a strong backing for improving the level of tax management. However, at present, the total number of cadres is basically unchanged, the number of taxpayers and the business of collection and management have increased substantially, because the integration of business and technology is not enough, which restricts the improvement of tax compliance and tax collection rate, resulting in the risk of tax enforcement. Therefore, from the point of view of the circulation of taxable goods and services of enterprise value-added tax, taking the enterprise inventory as the center, the circulation and balance of goods should be recorded, reported, collected and analyzed to help the tax authorities reproduce the process of taxpayers' production and operation. To solve the problem of unequal production and operation information between tax authorities and taxpayers, to change the tax source monitoring mode of tax authorities, to realize information management and tax control. Based on the analysis of the background of the system development and the current research situation at home and abroad, this paper puts forward the problems to be solved and the goals that should be achieved. Java is adopted as the development language. The XML standard WebLogic 8.1 is used as the Web server and Oracle9i as the database server. The requirement analysis and design of the logistics tax control system are carried out. The logistics tax control system consists of two parts: tax terminal and taxpayer end, including production and operation data acquisition module, production and operation data storage module, There are four subsystems of production and operation data early warning information generation and processing module and production and operation data analysis and mining module. Logistics tax control system realizes the collection, storage, warning and analysis of production and operation data. The logistics tax control system has been running online in Weifang State tax system at present. The system can solve the following problems on the basis of the full possession of taxpayers' production and management data: the inconsistency between logistics and ticket flow; Increase the self-discipline of enterprises and guide tax compliance.
【學位授予單位】：西南科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：TP311.52

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本文編號：1908393