Researching And Developing The Platform For Online Tax Service Based On Digital Signature

Electronic declaration of dutiable goods refers to the process by which taxpayerssubmit at fixed intervals to the tax offices electronic tax data, which can be deliveredthrough mediums like floppy disks, IC cards and U disk, etc, or be transferreddirectly through telephone line or internet. With the gradual transformation ofpeople's thoughts, the improvement of the legislation and regulations, thesimplification of the procedure and the constant development of securitytechnologies and the internet, more and more people realize the advantage of theonline tax declaration. Recent years, the adoption of online tax declaration has beenpromoted by tax offices as the main way of paying tax.Technically, security is the main concern for online tax declaration. The threats tointernet security are mainly from computer virus. While online tax declarationimproved the efficiency of data collection and cut the errors, it led to considerabletroubles too, such as the data intercept or falsification, fake identity, illegal attemptsto access the internal network of tax system. Therefore, it is necessary to work outrelated laws and regulations and techniques to protect the legal commercial interestsof taxpayers. This paper states on using client identity confirmation technologybased on digital certificate, and requiring the user to add digital signature to declaredtax data, so as to ensue the completeness of the data and the real identity of the userand the real source of the data. Using the SSL technology, which is based on digitalcertificate, and through the encryption of the confidential information transferredonline, this method could prevent the leak of commercial secrets and other sensitiveinformation of taxpayers.It is first introduced in the paper the course of China's tax service informationization, which was marked by the Golden Tax Project, as well as theexperiences of developed countries. Then the paper systematically states on thetheory of information security of network and related subjects, explains the processof online tax service and the mechanism of digital certificate in online tax serviceplatform. Considering that the Four Documents Match have not been incorporatedinto most of the local online tax declaration system, the paper comes up with themethod to realize the Four Documents Match under the above mentioned platformand its code. At last, the paper states on the status quo of the online tax serviceplatform and points out the direction for the future development of online taxdeclaration.