The Design And Implementation Of The Tax Inspection System

In the background of the accelerated development of economic globalization and knowledge economy, in order to conform to the uninterrupted deepening of economic system reform and the gradual extending of opening to the outside world, the connotation and denotation of tax inspection are constantly changing. When we view the current tax inspection management system with cautious attitude, a great number of problems and contradictions will be found. The greatest primary task of tax work is to deal with these problems and contradictions at the moment. The concept of tax inspection is the comprehensive behavior that the tax authorities, according to the relevant laws and regulations, supervise the practice of tax obligation for taxpayers and withholding tax for withholding agents. The basic process is as follow: the selection, implementation, trial, execution. Tax audit informatization is an effective means to strengthen the management of tax inspection. The information application platform is built for information collection, accumulation, circulation and processing, thus the information can be effectively used and reproduced, among which the effective use of information resources is the core of tax audit informatization. Thus, in integrating information technology into the tax inspection work, the combination with each other can result in mutual promotion, which can help to achieve this goal of standardizing the audit process, controlling the arbitrary of law enforcement and improving the transparency of the inspection work.Tax inspection system used by SQL Server and B/S framework. The system is equivalent reliable and can expand considerably. The client used by Chinese Windows XP operating system. The development tool and object-oriented programming method of Tax inspection system used by Microsoft Visual Studio.NET, makes full use of the given system object and function, the different performance of the object programming in Microsoft Visual Studio.NET, such as adhering performance, encapsulation performance and polymorphisms performance, which reduces the pressure and difficulties of the programming work.The central module of the system includes audit case selection module, audit implementation module, audit trial module, audit execution module. Each module plays different roles and perform different tasks. In the case selection module, the assignment role of case resource, according to the final selection approval views of case selection approval roles, fills in such information as “Information of Tax Inspection Task” for different cases, which is moved to the part of the implementation of inspection after being confirmed. In the trial module, the data-audit role examines the truth and integrity of audit data, The data-audit role also makes clear of the following things: the clearness of the facts examination, the accuracy of the mastered data, the legitimacy of the procedure adoption, the sufficiency of the collecting evidence, the appropriateness of proposed treatment, and so on. If the facts are not clear and the evidence is insufficient, the data-audit role returns the case and makes supplemental inspection. Besides, the data-audit role puts forward a comprehensive trial opinions, modify the entry sheet for confirming audit problem data, makes conclusions and submits for approval. In the execution module, the implementing task role confirms the pending cases, executes the checking taxes, fines, taxes lag penalty, and puts them into storage. After that, an executive report is made, filed and archived.