【摘要】：個(gè)人所得稅是由地方稅務(wù)局向個(gè)人征收各項(xiàng)應(yīng)稅所得額的一項(xiàng)稅種,隨著社會(huì)經(jīng)濟(jì)水平的不斷提高,個(gè)人所得稅日趨完善,涉稅業(yè)務(wù)量與日俱增,稅收信息化程度日益提高。為加快實(shí)現(xiàn)個(gè)人自主報(bào)稅、網(wǎng)上辦稅等信息化納稅,地方稅務(wù)局不斷完善個(gè)人所得稅信息化管理程度,在原來稅收管理系統(tǒng)上加強(qiáng)個(gè)人所得稅征收管理信息化程度。本文對(duì)個(gè)人所得稅相關(guān)的法律法規(guī)、繳納個(gè)體、標(biāo)準(zhǔn)以及業(yè)務(wù)流程進(jìn)行了深入分析,研究了個(gè)人所得稅的繳稅清單信息、納稅人、扣繳義務(wù)人信息、個(gè)稅申報(bào)情況等業(yè)務(wù)信息,設(shè)計(jì)個(gè)人所得稅的主要業(yè)務(wù)功能。本文采用UML建模工具構(gòu)建系統(tǒng)模塊的用例圖,將系統(tǒng)分成了兩處收入處理管理、申報(bào)管理、統(tǒng)計(jì)查詢管理、完稅證明管理4個(gè)功能模塊。本文采用可擴(kuò)展性較好的J2EE架構(gòu)作為系統(tǒng)服務(wù)器架構(gòu)模式,通過Oracle11g存儲(chǔ)系統(tǒng)數(shù)據(jù)信息,設(shè)計(jì)了系統(tǒng)的主要數(shù)據(jù)表和數(shù)據(jù)表之間關(guān)系。本文利用面向?qū)ο蠓椒ㄔO(shè)計(jì)系統(tǒng)各個(gè)功能模塊的類圖,詳細(xì)闡述各個(gè)類的方法和屬性,論述了模塊中類之間的關(guān)聯(lián)關(guān)系,系統(tǒng)的開發(fā)工具為Eclipse,開發(fā)語(yǔ)言為Java,前端頁(yè)面通過JSP開發(fā)完成,用戶只需通過瀏覽器即可訪問系統(tǒng)的功能。本文采用黑盒和白盒的測(cè)試方法對(duì)系統(tǒng)進(jìn)行了功能和性能測(cè)試,構(gòu)建了多個(gè)功能和性能測(cè)試用例,測(cè)試結(jié)果表明,本文開發(fā)的系統(tǒng)滿足了地稅局中個(gè)人所得稅繳納的業(yè)務(wù)要求,建立了信息化納稅通道,提高了稅務(wù)征收人員的工作效率,為稅務(wù)機(jī)關(guān)提供全面準(zhǔn)確地基礎(chǔ)數(shù)據(jù)資料,實(shí)現(xiàn)稅務(wù)機(jī)關(guān)工作人員快速查詢、導(dǎo)入和導(dǎo)出基礎(chǔ)數(shù)據(jù),及時(shí)輔助工作人員分析和監(jiān)控納稅人和扣繳義務(wù)人漏稅或逃稅等現(xiàn)象。
[Abstract]:Individual income tax is a kind of tax collected from individual by local tax bureau. With the improvement of social and economic level, personal income tax is becoming more and more perfect, the volume of tax-related business is increasing day by day, and the degree of tax information is improving day by day. In order to speed up the realization of individual independent tax reporting, online tax collection and other information tax, local tax bureaus constantly improve the degree of individual income tax information management, and strengthen the individual income tax collection and management information level in the original tax management system. This article has carried on the thorough analysis to the personal income tax related laws and regulations, the paying individual, the standard as well as the business process, has studied the personal income tax payment list information, the taxpayer, withholding agent information, individual tax declaration and so on business information, Design the main business function of personal income tax. In this paper, the use case diagram of the system module is constructed by using UML modeling tool. The system is divided into four functional modules: revenue processing management, declaration management, statistical query management and tax payment certificate management. In this paper, the extensible J2EE architecture is used as the architecture of the system server, and the main data tables and the relationships between the data tables of the system are designed by using Oracle11g to store the data information of the system. In this paper, the object oriented method is used to design the class diagram of each functional module of the system, the methods and attributes of each class are expounded in detail, and the relationship between classes in the module is discussed. The development tool of the system is Eclipse, development language, Java,. The front-end page is developed by JSP, and the user can access the function of the system only through the browser. In this paper, the function and performance of the system are tested with black box and white box test method, and several function and performance test cases are constructed. The test results show that the system developed in this paper can meet the business requirements of personal income tax payment in local tax bureau. The information tax payment channel has been established, the work efficiency of tax collectors has been improved, the tax authorities have been provided with comprehensive and accurate basic data materials, and the staff of tax authorities have been quickly queried, basic data imported and exported, Timely assist staff to analyze and monitor tax evasion or tax evasion by taxpayers and withholding agents.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：TP311.52

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 王延翔;楊金民;;基于分層分類的J2EE應(yīng)用系統(tǒng)異常處理方法[J];計(jì)算機(jī)應(yīng)用研究;2015年03期

2 劉恩軍;;ORACLE數(shù)據(jù)庫(kù)性能調(diào)整與優(yōu)化研究[J];電腦知識(shí)與技術(shù);2014年20期

3 羅凱;;計(jì)算機(jī)軟件測(cè)試技術(shù)分析[J];電子技術(shù)與軟件工程;2014年05期

4 譚大海;劉興勇;;面向?qū)ο蠓治雠c設(shè)計(jì)[J];科技信息;2014年10期

5 劉小明;劉俊;;《J2EE架構(gòu)》課程中理論與實(shí)驗(yàn)教學(xué)的探索[J];現(xiàn)代計(jì)算機(jī)(專業(yè)版);2014年05期

6 臧建蓮;張宇敬;;Oracle數(shù)據(jù)庫(kù)安全技術(shù)與策略[J];電子技術(shù)與軟件工程;2014年02期

7 杜長(zhǎng)霄;李曉紅;石紅;馮志勇;;J2EE應(yīng)用軟件的架構(gòu)安全評(píng)估方法[J];計(jì)算機(jī)科學(xué)與探索;2014年05期

8 楊明宇;王鷹漢;;基于J2EE的稅收應(yīng)用系統(tǒng)問題管理平臺(tái)的設(shè)計(jì)與實(shí)現(xiàn)[J];電子世界;2012年24期

9 李鐸;張良駒;馮俊婷;;安全軟件驗(yàn)證與確認(rèn)中的單元模塊測(cè)試技術(shù)[J];原子能科學(xué)技術(shù);2008年06期

相關(guān)碩士學(xué)位論文 前4條

1 蘇慶林;個(gè)人所得稅管理軟件的設(shè)計(jì)與實(shí)現(xiàn)[D];山東大學(xué);2014年

2 貢彩霞;基于移動(dòng)互聯(lián)網(wǎng)的個(gè)人所得稅申報(bào)平臺(tái)研究[D];財(cái)政部財(cái)政科學(xué)研究所;2014年

3 葉浩;基于網(wǎng)絡(luò)的個(gè)人所得稅代扣代繳系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)[D];廈門大學(xué);2013年

4 何善銀;資本所得個(gè)人所得稅信息管理系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)[D];廈門大學(xué);2013年

，

本文編號(hào)：2394825