Design And Implementation Of National Tax Risk Assessment Information System

In accordance with the general requirements of tax information management, which issued by the State Administration of Taxation, it is necessary to utilize the concepts and methods of risk management to optimize management resources. By using approaches such as risk analysis and identification, risk rating sort, risk response and treatment, process monitoring and evaluation and etc, it will archive the goal of the three-dimensional and professional management of tax resources as well as ensuring the key sources of revenue, and also taking into account the various risks of taxpayers, increasing degree of tax compliance. Based on the above core requirements, it is needed to establish a tax risk management platform, which is practical, applicable and easy to use, to complete an integrated risk management with features of collection, analysis (identification), sorted, distribution, response, feedback, evaluation and monitoring. Meanwhile, this platform will meet the daily needs of the municipal office and its subordinates as well as the future work plan of the provincial office and needs for the exchange of information between tax core systems (CTAIS, Golden Taxation) and external information (third-party data).First of all, this paper introduces the concept and development of the tax risk management and analyzes the background of the topic, purpose and the significance of developing a tax risk management system. Then introduces briefly the technology related to this system and analyzes the Oracle database and J2EE framework that acting as the foundation of this system. Finally we make a deeply exploration and discussion of the function, architecture design, implementation and the key technology of this system based on the approach, which finding tax risk point by developing risk model accordingly then dealing with it on time to avoiding tax risk.This paper elaborates the development of a system, which takes account of the actual situation of tax risk management system and calculating and comparing the possible risk data and indexes of tax then presenting them in form of risk model properly and processing these risks in form of tasking, distribution and feedback. Then utilizing the technology of Oracle database and J2EE, achieving the functions of extraction, processing, analysis, presentation, modification and data correction rating of tax related data. This paper has accumulated valuabe experience for our country's tax risk management but also provides references for the tax risk management module of the third phrase of Golden-Tax project.