The Construction Of Jilin VAT Tax Assessment Management Information System

Since 2001 ,when the State Administration of Taxation proposed business enterprises to conduct VAT tax assessment, Jilin Province carried out a preliminary exploration and operations based on the combination of actual situation. VAT tax assessment has undergone three stages such as the hand-in election, the electronic election, the establishment of sub-sectoral assessments model. Alongside with the further reformation of the tax collection, as well as the development of tax collection and management of information technology, the assessment work has obtained certain sound result, however, there are still many problems which require to be fixed. Due to the lack of effective guidance, control process and the reflecting the effectiveness of the work of all levels in coordinating carrier from the Xianju to the grass-roots tax branch, major problems such as"difficulties in assessment of the elections", "evaluators'proficiency level is not high" and "difficulties in control process of assessment" and so on had arisen and disturbed the process of the evaluation. In order to develop solutions to tackle these problems, the author had engaged in conducting in-depth thinking, referenced to the basic foundation of management information system, researched on the capital gains tax assessment of Jilin Construction Management Information System. In addition, applying some of the fundamental theory from the system of modern management theory in the practice of system construction. Furthermore, research on the need for the establishment of systems, the basic structure and function, and provide examples to describe the application of the system. The full text is divided into four parts:Part I: "The Jilin VAT Tax Assessment Management analysis", majoring in analyzing the need for management information systems in the construction of VAT tax assessment. From the macro perspective, the Construction Of VAT tax assessment MIS to adapt the development of Tax Assessment status in Jilin Province, the value-added tax to the tax assessment of the development of quantitative, model analysis of the objective needs. From the micro perspective, the Construction of VAT tax assessment MIS is to resolve tax assessment value of the existing problems in an effective way.Part II: "Tax Assessment at home and abroad of the development of information and enlightenment", mainly introduce the forefront of the domestic assessment of Shandong and Henan Provinces assessment of the development of information and the approaches of major developed countries which pursue United States adopted. The following revelation have been arrived: 1, management assessment taxpayers must pay attention to the establishment of information systems for the collection and storage of information. 2, Tax Assessment Management Information System must adhere to the industry, model assessment. 3, Tax Assessment Management Information System must adhere to certain design principles. 4, Tax Assessment Management Information System must attach importance to the human factor, human-computer combination will achieve better results.Part III: "The structure and function of Jilin VAT tax assessment MIS". The system theory of the orderly system structure principle believes that the various elements of the system must be in accordance with the level and the order in space and time position on the formation of ordered structures. This orderly structure enables the overall system function to be brought into full play. According to the system theory of the orderly system structure principle, firstly, it built the fundamental framework of Jilin VAT tax MIS, that is, the overall structure that describes the direction of the flow of information. Secondly, the construction of the vertical hierarchical structure, mainly describing Tax Assessment the authority of all levels managerial positions, their duties, as well as mutual relations; Again, building a horizontal function structure, the timing between the elements is set in accordance with the specific assessment process settings. At the same time, it fully describes the way to accomplish every functional model in the structure. This section also introduced the overall functionality that the system should achieve: 1, electronic data processing. 2, analytical assessment of the model. 3, and database management. 4, the system enquiries. 5, real-time monitoring.Part IV: "The Jilin VAT Tax Assessment MIS Applications", a real case is selected from the work of the tax assessment in Jilin Province; other than the "abnormal screening enterprises" part, the rest of the assessment is conducted manually. This paper includes this real case into the construction of Jilin Province VAT Tax Assessment Management Information System, hoping to introduce management information system's application and practical value through case studies.By using computer analysis, the Construction of VAT tax assessment MIS is capable of turning the complicated assessment into rule-based and law-based, assist the assessment personnel in analyzing decision, therefore, enable the assessment to be processed in the initial assessment period under the general condition of low proficiency assessment personnel, and through the use of the system and the accumulation of information, gradually improve the quality of the personnel. Tax Assessment Management Information System's powerful data collection, management, analysis, exchange and control, and other functions, can effectively solve the existing problems, go through the management's bottleneck state, and promote tax management in a scientific, standardized way.