Development And Implementation Of Sichuan Province Miyi County Transportation Vehicle Tax Management System

The State Administration of Taxation in order to strengthen the control of freight invoice, the units and individuals to provide the service of road,inland water transport of goods were identified from billing and taxpayers using issued invoices for our country, do not conform to the invoice issuing certification requirements for the taxpayer using issued invoices. Check the actual transport capacity at the same time, request the competent tax authorities regularly on the freight industry taxpayers using issued invoices,the actual transport capacity and open invoice amount of alignment, Prevent fails to provide transportation services and issue a freight invoice. However, the tax authorities in the actual operation, not the actual transportation situation of the taxpayer for verification, the amount of the taxpayer actual transport capacity and open invoice not alignment for freight invoice. In order to solve this problem, the Local Taxation Bureau of Sichuan Province Miyi county to mobilize skilled personnel, in a large number of investigation and research, make the tax assessment model of transportation industry in Miyi County Sichuan Province, according to the vehicle type and maximum load capacity coefficient and the vehicle, the vehicle transport system calculates each car transport the ability to limit,through the vehicle of transport capacity limit calculation taxpayers transportation income limit, to the taxpayer transportation income limit for the warning value, and apply for open compare freight invoice amount,open freight invoice amount exceeds the warning value, the focus of inspection by tax administrators. In this way the strict management, freight invoice for generations but, because many taxpayers by individual households temporary transport fleet, transport vehicles with large liquidity,tax authorities estimate taxpayers transport capacity, heavy workload, but also prone to error, the work efficiency is very low.In view of the above problems, put forward local Sichuan Province Miyi County Tax Bureau, tax bureau in the internal local area network, through the development of transport vehicle tax management system, established the vehicle information database and application open freight invoice taxpayer information database, realize the taxpayer for the invoice amount and the actual transport capacity of automatic review and comparison.According to the Miyi County, Sichuan Province Local Taxation Bureau for the generation of open cargo transport invoices business processes, the use of structured system analysis method, by using data flow diagram, data dictionary, system analysis technology analyzes the function requirements of Sichuan Province Miyi County transportation vehicle tax management system software, system design according to the structured method, finally the use of information technology, through the DELPHI language code compiling and testing, using SQL Server2005 database, realized each function demand, by testing the system, tax management system can greatly improve the efficiency of transport vehicles, meanwhile, is conducive to the tax authorities to detect suspicious data, provide tax assessment and tax audit clues staff.However, due to the current Sichuan Province implement the collection data, the system cannot obtain the tax collection and management information system data, resulting in a single, data analysis application function still need further improvement.