增值税一般纳税人电子申报系统的研究

【作者】 陈秋元；

【导师】 谭骏珊；

【作者基本信息】 中南林学院 ， 森林工程， 2002， 硕士

【摘要】 高效的税管有赖于科学、现代化的征管手段。随着我国经济体制改革和税收征管改革的不断深入以及经济的飞速发展，增值税一般纳税人手工纳税申报已很难适应现代税收征管的需要，利用计算机对增值税一般纳税人的增值税纳税申报进行科学的管理，已成为一种必然。当今时代，飞速发展的计算机使各行各业越来越抗拒不了它的魅力，因而将计算机应用到增值税一般纳税人的增值税纳税申报，利用计算机来实现纳税申报的科学管理，在现阶段及将来一定时期内为税收征收管理提供了一个新的研究课题。本课题拟以实用性、易用性、可靠性、安全性为基本原则，以设计能覆盖纳税申报主要业务环节、适合各行各业的增值税一般纳税人的增值税纳税申报实用的计算机管理系统为总体目标。本课题从分析增值税纳税申报的各种数据需求和功能需求入手，着手对数据库依次进行概念结构设计、逻辑结构设计、数据模型的优化和物理结构设计。再根据功能需求分析和系统设计的总目标，对系统的总体结构和各子系统的结构依次进行设计。然后按照设计好的系统结构，对系统菜单、窗口对象、各控件按钮、数据窗口对象等可视化界面和各功能模块的程序进行设计。在解决好系统所需要的各种查询、更新、打印、统计、数据传输等基本功能的基础上，重点解决如何利用计算机来实现增值税一般纳税人的增值税纳税申报和电子数据的传输及安全性。最后将测试和调试好的应用程序编译成可执行文件，并制作成应用程序软件包。毫无疑问，本课题的研究在如何实现利用计算机科学管理增值税一般纳税人纳税申报方面做出了一些有益的探讨。更多还原

【Abstract】 High efficient revenue management relies on scientific and modern taxation methods . With the deepening of our economic system reform and taxation system innovation, also the rapid development of economy , the general methods for ratepaying and declaring taxes which based on taxpayer manually can’t meet modem taxation managementNow,it is necessary for taxpayers to make use of computer to ratepay and declare taxes scientifically.At present,because computer technology is developing at very fast speed,it is becoming a new study of value-added tax common tax-payer maintaining how to make use of computer to manager ratepaying and declaring taxes.The thesis bases on investigating some enterprises,referring to abundant references.lt takes practicability,easy use,reliability and security as principle,and makes a target of designing and using information management system to replace the former management model.The thesis firstly utilizes prototyping approach method to analyze the data requirements and the elementary function reauirements,and then designs the concept structure of database,logic structure of database and physics structure of database in turn.According to the elementary function requirements and the collectivity target of system design,it will design the overall frame of system and the frame of every subsystem.Then in term of the designed system frame,it uses the selected hardware and software environment of exploiting system to design all kinds of the visible objects and the applicatiorUn the course of designing,the application lays emphasis on including resolving the problem in how to ratepay and declare taxes and how to transfer the electronic data and how to ensure the security of the transferred data,after the application completed,an executable version must be created and the application must be packed for distrbution.In conclusion,the thesis is available in discussing how to scientifically manage automobile maintaining enterprise by computer.更多还原