Design And Implementation Of The Individual Income Tax Withholding System

Personal income tax is one of the fastest growing and most potential categories oftaxes. Corporate as withholding agent, doesn’t do well in tax calculations and reportingdue to various reasons, which isn’t good for corporate at withholding personal incometax management. With the development of computer technology and the popularity ofthe Internet era, the development of an information management system based on thecomputer and network is imperative to strengthen the withholding personal income taxby the withholding agent.While this thesis presents an in-depth understanding of the laws and regulationstowards the personal income tax, it studies the withholding methods and procedures ofpersonal income tax withholding by some joint-stock company, and analyzes, designsand develops the enterprise personal income tax withholding system (hereinafterreferred to as "the personal tax system") with the thoughts of the B/S architecture andMVC framework. The personal tax system, by the safe and stable intranet and dataserver within the company, can gather the basic information of each tax payer, importthe taxable earnings in bulk and calculate accurately the tax amount payable of thedifferent types of taxable earnings obeying tax laws, inquiry and export in bulk the taxpayable calculated by the system. The basic unit can report the monthly withholding taxinformation to the headquarter by the intranet, and the headquarter can collect andexport data, and then report to tax authorities as required. This not only provides theconvenient reporting tools of personal income tax for the company’s collectivizedmanagement, but also meets the needs of the tax authorities.This thesis analyzes the withholding way of personal income tax in the modernenterprises, and designs and develops the personal tax system by my own. Whilemeeting the goal of system designing, I explain the part of the database designing indetail, make an abstract introduction on the system realizing part of data collectingmethod of each basic unit and headquarter, of operation process of headquarter and eachbasic unit, provide a detailed illustration on such functional interfaces as employeeinformation management, import of taxable earnings separately or in bulk, calculation of personal income tax payable, data inquiry and export separately or in bulk, monthlyand annually settlement. At last, this thesis collectively solves some problemsdiscovered during the system test.