Fujian Province, Local Tax System Construction And Installation Industry Sources Of Revenue Management System Development Practices

Taxation is one of the most important sources of national fiscal revenues. Its mostsignificant proportion is from the real estate industry. In recent years, due to the rapiddevelopment of the real estate industry, the proportion of related taxes to China’s GrossNational Product (GNP) has shown an obvious rising trend, not only urging thegovernment to have control over housing prices, but also requiring local taxationbureaus to strengthen their taxation management and enhance their managerial levels.This project aims to develop a management system for tax revenue sources ofConstruction and Installation which is suitable for the local tax system of FujianProvince. Taking construction projects in Jian’an with Construction and Installationinvoices as management tools, this project attempts to find solutions to weak links andvulnerabilities of current Construction and Installation taxation management systems.Combining the digital management of project management, invoice management, andtax payment appraisal, with the taxation administration system for tax declaration, thisproject establishes electronic accounts and related statistical forms for Construction andInstallation projects, so as to develop a fine, normalized, and scientific managementsystem to provide most timely and accurate information, and change the current relativebackward taxation administration and tax revenue sources management.This paper starts from an introduction to related technologies and theories used inthe management system, its function and its performance requirements. Then the design,framework and implementation of this system will be explained to elaborate how thissystem can be established step by step. Detailed explanation of key issues and difficultpoints of developing this system will also be given. This system is based on J2EEframework and Oracle database. It successfully realizes the tax revenue sourcesmanagement system which is based on B/S framework. Test of this system verifies itsfunctions and shows that it successfully solves the problems of the original taxationsystem.