Study Of Tax Cadastre Data Model Based On LPDM

With the rapid development of urbanization and construction of industrial parks, the tax base of the land has been increasing tremendously. Due to lack of space data and lag of spatial theory, traditional land domain tax collection has been faced with problems like tax payer disputation, lack of credibility of the registration tax base and limitation in tax sources statistics visualization. Due to the format heterogeneity of data structure and data encoding between tax management data and cadastral data, the cadastral data provided by the land resource department is difficult to be a direct data resource for local tax offices. Therefore, the study of tax cadastral data model is bound to be an inevitable trend in increasingly frequent data exchange between departments. Besides, the data model is supposed to own the characteristics of high-availability, high scalability and high intergrality.This article first embarks from the application requirements of the model, then analyses the existing data of land and tax departments about source, characteristics and content, for cadastral data of survey, registration and evaluation classes, this paper sorted out their inductive source, characteristics and content, for data of the land tax, this paper sorted out the land tax fields from the land tax perspective. After that, the internal logic relationship between tax data and cadastral spatial data was inducted. And then we did a deep look over the Land Parcel Data Model (LPDM), through the comparison with other Data Model, drew enlightenment to our country tax cadastral Data Model builing from LPDM. On the basis of the LPDM tax management rules, this paper classified the tax cadastral entities into five catogaries, namely ownership of space category, administrative categories, tax related categories and locating categories based object class, analysed the spatial relations between tax cadastral elements, and build our country’s tax cadastral data model. At last, via the Guiyang Tax cadastral application system, this paper designed an data integration strategy based on tax cadastral data model to integrate the existing tax related data resources. In tax management subsystem, we designed map management function module, business module and auxiliary decision-making function module, to verify the feasibility and applicability of the model. In this paper, the main research contents and achievements include:According to the application requirements for the fiscal cadastre data model, this paper firstly analyzes sources, features and content of existing data from land resource department and local tax offices, as well as the mechanism how tax data is associated with cadastral data. At the same time, it introduces the land parcel data model (LPDM) in depth, by comparison with other data models, draws their inspiration to the fiscal cadastrel data model construction. By taking the project of "e-map based taxation monitoring system" in to consideration, this paper reforms the core geometrical representation of physical objects in LPDM with Chinese conditions, thus form tax cadastral objects with Chinese legal and administrative concepts. Then we analyze the relationship between objects and build a complete tax cadastral data model. Finally, this paper develops a e-map based taxation monitoring system as the prototype to validate the model effectiveness. The specific content is as below:(1) This paper analyses the application demand of the fiscal cadastre data model from the source and content aspects, combines the current data condition in land related taxation, namely fiscal-cadaster records stored in land departments, as well as data-from the tax department, so as to analyze correspondent association between cadastral data and tax data from a logical point of view.(2) This paper proposes tax cadastral objects using object-oriented analytical methods and analyzes spatial relationship, spatial topology and logical correspondence among tax cadastral objects, on this basis, establishes a tax cadastral data model, on which the five key sub-models are studied.(3) Fiscal cadastre data model is presented in this paper, combined with experimental Guiyang data, we combine data according to the model presented in this paper, elements cadastral tax classification and coding, to achieve the integration of tax cadastral data. At the same time we establish a prototype system to control taxes, namely via the map management, business processing and decision support function modules to achieve tax efficiency perspective of verification of cadastral data model.