Designing And Implementation Of Online Tax Declaring System Based On E-Signature Technology

As rapid developing of E-Government and Tax informationization, more and more organizations realize reporting tax return electronically. Reporting electronically not only economizes large amounts of manpower and material resources but also improves efficiency of collecting and paying tax, were appraised well by taxpayers, and becomes the main way of declaring taxation. With electronic reporting taxation system been widely applied, information security problems such as data interception, data alteration, identity fraud, invalid access, repudiation and so on, spring up. This article proposes electronic reporting taxation system based on digital signature to resolve the problems mentioned above. The system identifies users, encrypts tax information during transmitting them, ensures integrity and non-repudiation of the information by using digital certification, which secures declaring taxation.The article puts forward security requirements on declaring taxation system based on Electronic Signature Law of the Peoples Republic of China. The paper elaborates that digital signature realizes identification by using digital certificate, ensures the confidence and integrity and non-repudiation of tax information by using digital signature.The paper expounds the key technique used in this system firstly, and introduces the framework and process of the reporting taxation system, and analyzes the risks in system including identification, confidentiality of sensitive information, integrity and non-repudiation. The paper proposes the reporting taxation system, and details in how to embed digital signature into every parts of reporting tax system, including identifying taxer, controls in client and server. The system combined with PKT resolves security questions on transmitting tax information by using digital signature. The system has been applied on line in Jinan taxation bureau, which changes service module of tax organizations and provides a good platform for modern tax administration to realize electronic taxation.