| Export Tax Refund (ETR) Evaluation is not only one of the most essential components of the day-to-day ETR management but also an important means to guarantee the quality of our ETR conduct. The significance of ETR assessing and warning is more notable than ever as the means of ETR fraud is getting more and more covert. The ETR Assessing and Warning System is a general searching platform that assists tax authorities in ETR management. The development of this system aims to improve the quality and effectiveness of ETR conduct and prevent ETR fraud. The system establishes a database of direct-exporting companies and companies as export suppliers. With an analyzing process of the tax-related data of these companies, the system gives warnings about suspicious companies. The ETR of these companies will be suspended. The tax authorities will examine if their capacity matches the amount of sales, if the cost is reasonable and if the invoices for tax credit are authentic and conduct other investigations.The system has the function of automatic examining, downloading update, integrating and outputting basic taxation information, forming and analyzing ETR warning indicators such as rate-of-change (ROC) for total export amount, ROC for export amount of certain items, ROC for unit price to find the abnormality of ETR in the jurisdiction so that facilitates the further examination of the tax authorities.This thesis describes initiative design of the general structure of the ETR Assessing and Warning system. By analyzing the methods of data integration, the author proposes the ETL data processing based on DTS groupware. Regarding the difficulty of data integration caused by conflicts among meaning, grammar and format, the author designed a solution to the problem of integrating data from different tax applications and elaborates the data integration technique applied to this ETR Assessing and Warning system based on isomeric database. |
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