The Analysis And Design Of Local Taxation Bureau Inspection Model

Tax revenue is the main source of state revenue, is an important regulatory tool ofthe national economy, its nature is very important. The relationship between tax revenueand improvement of the level of tax source management ability is close. Throughtaxation e-government construction for many years, China’s tax department hasbasically completed by hand to change the electronic collection, performance has beengreatly improved, but the performance of inspection unanimously plaguing the taxagency in china. At present, China’s tax management level should be strengthened,already cannot adapt to the current social and economic development, causing seriousharm to the tax, the tax department cannot give full play to the functions. Exploring howto scientifically and reasonably improving inspection performance has become thedevelopment trend of domestic and foreign sources of revenue management.So far, the construction of the E-government in China has experienced twoimportant processes. The first is simply modeled based on electronic manual operationmode, second is the widely application of information system of comprehensive (suchas value-added tax audit, investigation system etc.). China’s local taxation departmentsat all levels have basically achieved the goal of the first stage, a performance has beengreatly improved, but the performance of inspection is low, the reason is the asymmetricinformation between tax authorities and taxpayers. The local tax bureau of ShandongProvince during the second stage of the taxation e-government construction is theleading, in order to improve the performance of inspection, the local tax bureau has setup three party information application platform acquisition tax information, to a certainextent, improves the performance of inspection. But the three party platforms forinformation application has only a direct comparison function, this approach to theapplication of static data with larger tax inspection, such as land use tax, but cannot beused for application of dynamic information such as tax, enterprise income tax. Thiskind of mode of inspection there is still much room for improvement.In this paper, on the base of the analysis of the local tax bureau audit mode, findout the advantages and disadvantages of the. The use of information systems strategictriangle, sources of information resources management theory, adopts the researchparadigm of scientific design, separately from the business, organization, informationsystem three aspects of constructing the Local Taxation Bureau Inspection mode.Among them, the business dimensions from the sources of information needs, sourcesof information collection, sources of information development, sources of informationapplication of these aspects, the decision-making system organization dimension fromthe application point of view security strategic business development and system designof the professional. Finally through the real data validate the fuzzy reasoning in this paper involved and selection mechanism.The main contribution of this paper lies in: theory framework for the application ofinformation system strategic triangle Design Bureau of audit mode, in the informationsystem design process, in addition to the tax collection and management indexcommonly used Local Taxation Bureau, the economic evaluation and the tax evaluationinto the evaluation system, and thus a more scientific and effective, comprehensive fortaxpayers to pay tax status of comprehensive evaluation, and on the basis of introducingthe rule reasoning and fuzzy theory, the membership function and the contributionfactor of tax to the taxpayer’s weighted fuzzy reasoning, fuzzy reasoning is designedbased on suspected tax evaluation point generating decision scheme and selectionmechanism.