Research And Analysis On Administrative Penalty Monitoring System Of Guoxin National Taxation Bureau

In the information era, with the development of science and technology, computer system, Web database technology, object-oriented methods have been widely used. To the state tax authority, the tax administrative penalty, larger space standards too much, involving complicated objects, easy to cause the fault in the implementation process, the urgent need to use information technology to carry out the monitoring of tax administrative penalty, to avoid mistakes, improve office efficiency, convenient supervision and decision-making.Tax administrative penalty is the tax authorities in accordance with the tax laws and regulations, the specific administrative act of punishment of taxpayers, withholding agents, tax payment guarantor and other provisions has a direct interest in the tax administrative penalty in violation of tax laws, regulations, rules and regulations of law. In the procedure of punishment, we can see, only the punishment for the lower and upper bounds of the rules, and no detailed requirements for punishment and standard, the tax authorities or other administrative organs and their staff in determining the legal fact conditions, in the range of legal authorization, according to the legislative purpose and justice, reasonable the principle of self judgment, behavior condition, choose the behavior and the freedom to make administrative decision power, this is the tax discretion, is a process of administrative organs according to certain standard system and the value orientation of behavior choice, but because the terms more, the implementation of standards is various, not easy to remember, easy to cause the error and the application law enforcement risk. In view of the existing problems, the development of monitoring system of tax administrative punishment, in order to China tax management information system based on the existing data, the standard of the tax administrative penalty parameters have been quantified for reference, implement supervision and Management Bureau of Gucheng district administrative punishment, in order to further standardize the tax administrative punishment behavior, safeguarding national interests and the taxpayers and other tax the legitimate rights and interests of the parties, to promote the reasonable exercise of the legitimate, Gucheng District IRS tax administrative penalty discretion.On the basis of the tax administrative penalty IRS Gucheng District, on the development of taxation administrative punishment monitoring system presents detailed analysis of the need, the system is divided into5main modules, namely: system maintenance, monitoring, punishment of illegal tax,tax data monitoring doubtful data query statistics and feedback reply.