Design And Implementation Of External Income Tax Assessment Information System Based On B/S Structure

Tax assessment is a new tax collection method, which can process basic tax information and thus evaluate tax situation, making use of information platform. Tax evaluation index system, as one of the core content in tax assessment system, plays an extremely important role, however, nowadays, its establishment and maintenance is still at the manual stage. Limited by human time, evaluators can only select some common indicators and then calculate according to experience or historical data, which lacks of scientific basis and cannot evaluate comprehensively and effectively. In addition, because of external factors, indicators and thresholds may also vary, often leading to a serious assessment deviation from the actual results. In conclusion, tax assessors'workload is very heavy, but the desired results cannot be got, making the tax work lack of scientific integrity and reducing the efficiency and quality of tax assessment.As an important Chinese daily revenue management system, tax assessment is proposed to reflect the refinement and scientific development requirement of tax collection. However, at present, research on tax assessment in our country is mainly focused on the technical level, lacking of a comprehensive analysis and study on practical implementation problems.In recent years, with the rapid development of economic globalization and information technology, the State Administration of Taxation issued two documents called Guo Shui Fa [2005] No.43 and Guo Shui Fa [2005] No.449, which consummated the original audit assessment work and then integrated it into the standard tax assessment fully. At the same time, because the CTAIS system was updated successfully, the original auditing software of Jilin Province, based on the CTAIS1.1 system, was laid aside thoroughly. As a result, the foreign enterprise income tax assessment work returned to the original manual mode, leading to heavy workload, high error probability, too long evaluation cycle and inefficiency. In the new situation, Jilin Province worked positively and creatively to implement the two documents, relying on the CTAIS2.0 system, to improve the quality and efficiency of tax assessment. Then the external income tax assessment software development team was officially formed to implement the assessment system actively.The thesis, fully drawing upon evaluation theory and combining with the real situation in Jilin external income tax work currently, proposed a set of scientific and practical external income tax index system and evaluation process scheme, to provide a solid and accurate assessment for the follow-up tax collection and audit. And the work is mainly as follows: (1) It studied and discussed the specific requirements of external income tax evaluation system in Jilin Province. Based on the requirement analysis, we could see that the assessment system was extremely necessary and had its special technical meaning and managerial implications,(2) According to the principles of indicators establishment, foreign income tax evaluation index was analyzed and then confirmed. In accordance with the application scope, the index was divided into generic and industry indicators. Meanwhile, the second-class indicators for foreign income tax evaluation.(3) It studied information management system architecture based on web, and determined to adopt B/S three-layer structure based on ASP.NET to carry out the overall system design, combining with the special needs of the system. It also made clear system evaluation process, providing a basis for further division of the system function modules.(4) According to the specific design principle, the external income tax assessment system set up three class frameworks: provincial, municipal and district. In order to match CTAIS2.0 system framework, the system designed seven modules: initialization, preliminary evaluation and determination treatment, analytical review and determination treatment, questionable interviews and determination treatment, field survey and determination treatment, integrated query and system maintenance.(5) According to system requirements analysis, the corresponding back-end database tables were established: tax evaluation managers'privileges table, tax assessment post table, tax evaluation post corresponding managers table, tax assessment functional modules table, tax evaluation post corresponding functional modules table and tax assessment index table.(6) The system implemented the above mentioned seven functional modules, using Visual C# as front development tool and SQL Server 2000 as server database, and then gave concrete running instances.(7) Finally, the assessment system was analyzed and evaluated respectively from the technique and application point of views.In conclusion, according to the development ideas of scientific planning, precise implementation, results-oriented and first class pursuit, the external income tax assessment information system for Jilin Province was researched and developed, based on CTAIS2.0. In the thesis, the system was initially constructed scientifically, comprehensively, simply and practically, laying the foundation of tax assessment work.