The Design And Implementation Of Tax Risk Management System For Chongzuo Local Tax Key Tax Source

Under the modern background,the tax administration pursues the harmony of the tax-enterprise relationship,and it is neither desirable nor realistic to check or verify each taxpayer one by one.Therefore,modern tax administration needs to rely on effective tax compliance and promote the taxpayer resources to comply with the tax.It is necessary to develop modern tax management based on risk management,that is,taxpayers voluntarily fulfill their tax obligations under the guidance of tax authorities,so as to achieve the purpose of voluntarily complying with tax payment.Based on the tax risk management theory and the risk management early warning index system of Chongzuo key tax source industry,the paper designs and implements the Chongzuo key tax source tax risk management system by adopting the B / S model and J2 EE framework in the technical aspect.This system can carry on the risk management of the whole process to the Chongzuo key tax source enterprise,reduce the risk of tax loss,effectively enhance the taxpayers’ ability and willingness to comply with the tax revenue,and realize the harmonious relationship between collection and payment.Firstly,the background and significance of implementing tax risk management are put forward in this paper.The present situation of tax risk management at home and abroad and the J2 EE Oracle technology used in system development are expounded through a large number of literature references.The pyramidal model diagram of risk management tax compliance,the overall flow chart of risk management business requirements and business requirements,the framework diagram and the specific function analysis are obtained.Then the system is designed and implemented,the principles and ideas of the system design are clarified,the system architecture is designed,and the database design idea is defined in combination with the performance objectives of the system,and the E-R diagram and the table structure design of the database are obtained.The risk index system,evaluation model,work flow and main functional modules are designed respectively.The development and running environment of the system and the realization of the main functional modules of the system are introduced,and the running results of the system are obtained.Through function module function test and performance test,the system has achieved the expected effect.At present,the system has been popularized and used in Chongzuo Local Taxation Bureau.The risk control department of the city bureau compiles the tax risk management plan according to the need,according to the tax-related information,The index system and model can realize the automatic identification,scanning and analysis of the tax risk of the key tax sources of Chongzuo local tax,so that the risk points of different levels can be obtained and the corresponding departments under the distribution system can deal with them accordingly.It can also monitor and feedback the results,reduce the workload of tax staff,realize the transformation and upgrade of tax source management,and promote the level of tax source management.