Generalization And Application Of Fiscal Cash Register Model Research

As China's socialist market economic system gradually established and perfected, and the deepening and expanding of reform and opening, financial tax has good momentum of rapid growth, thus effectively promoting the rapid development of social economy. The 16th Party Congress explicitly proposed to use information technology to promote industrialization and give priority to the development of information industry, in the economic and social field extensive application of information technology. To promote information construction, the state implemented"Jinka","Jinguan","Jinshui", and other series of major projects, and has achieved great results. The generalization and application of Fiscal Cash Register are key links of"Jinshui"project, and the applied level of Fiscal Cash Register is directly related to the tax sources supervision scope. Fiscal Cash Registers use characteristics of electronic cash registers, enhance tax control functions, facilitate the tax department to monitor and control of taxpayers effectively, and extend to the formation process of operation data of taxpayers, thereby contributing to raising the efficiency and quality of tax collection and management.At present, main reason of generalization and application of Fiscal Cash Register in those central cities are higher price, single supply mode, inefficient maintenance services, and lag supervision and inspection. the author tries to start from Fiscal Cash Registers tender, through reasonable limitation of the number of vendors and improve the market share of fixed regional approach to protect the interests of manufacturers, thus reducing the Fiscal Cash Register sales and maintenance costs, and the interests of this part passed on to specific users. Learning from Qingdao Digital TV operation mode, this article introduces a unique insight, which uses cash registers chassis and the back of fiscal invoices for advertising investment, the advertising revenue will make up financing gap of Fiscal Cash Register generalization and application. It's difficult to expand the application scope, because of the single application mode of Fiscal Cash Register, According to the taxpayer's scale of operation and affordability, the author puts forward three ways, namely, taxpayers purchase, government departments coordinated concentrated fund for the purchase for rental use or free use to promote the popularity of Fiscal Cash Register.According to relevant provision regulations, each Fiscal Cash Register should be guaranteed for at least five-year usage and safe, effective data. How to do operation and Maintenance well is another focus of this paper. It is unrealistic for all Fiscal Cash Register suppliers to establish local service station, as which directly increases the cost of sales and maintenances. These costs must be through raising sales prices or maintain prices passed on to taxpayers, the enthusiasm of taxpayers will be reduced. How to ensure the long term service to taxpayers and tax department? Key to the solution of this problem lies in the scientific transfer of those after-sales service entities, so-called "after-sales service outsourcing" Based on the technology and human resource of local IT industry, tax department will provide special training and certification, all maintenance tasks can be done by those IT companies passed the certification.Starting with the current situation of the generalization and application of Fiscal Cash Registers, the article summarized the experiences of other cities and Qingdao Digital TV operation mode, found one application mode of Fiscal Cash Register. The mode is suitable for central middle and small cities, especially for Anyang City. And the mode can improve the information application level in the supervision and monitoring on tax source and tax collection...