| In recent years, the State Administration of Taxation point out that law-based tax administration is the soul of the tax work, and the key point is using legal norm to restrain law enforcement behavior of tax revenue, and optimize efficiency of tax efficiency according to law. Judging from the current situation, the current situation of tax law enforcement still have some gaps with requirements of law-based tax administration, some behaviors of revenue officers, like improper enforcement, wrong in law enforcement or administrative inappropriateness, will lead to the tax law enforcement risk. The existence of the tax law enforcement risk will infringe the legitimate rights of the state or the taxpayer, and affect the image of tax authorities, and how to prevent and control the tax enforcement risk has become an important issue of tax authorities. So, this paper studies how to use information means to control the tax risk, and develop prevention and control platform for tax risk.The paper pointed out the technical architecture of the system. We used J2EE technology system, multi-layer design, and divided the system into view layer, control layer and business layer. In the functional design phase, we used flow diagram, activity diagram, sequence diagram and others to do the detailed design of the main function. The system used a three-tier architecture based on B/S architecture, and used the current mainstream software design patterns, MVC, to design the system, the background development tools used JSP dynamic web development technology. For persistent storage of data, we used SQL SERVER 2005 database to store and manage the data of the system. In the development process of system, we made a detailed description of requirements elicitation and analysis, and used UML modeling tools to complete the static modeling and dynamic modeling of the system. Finally, we used multiple screenshots to describe the implementation of the system and described the key using technology.Basic working platform needs to establish a complete network and related application system covering the tax authorities at all levels, on the basis of page integration, business integration and data integration, the basic working platform provided for the interior can implement functions including integration, exchange, communication, collaboration, risk control, statistical analysis, and regulatory and others, putting taxation personnel into all performance appraisal, on this basis, we uniformly accessed to standards, established integrated model of base, and established the base for the next integration of systems and expansion of related functions. Establishing a unified user management platform can manage user identity and ensure that the taxation personnel handle the relevant business after permission and authorization given by the identity management system.The scientific and effective network system is conducive to implement local taxation departments switch from passively accepting supervision to actively prevention and control, strengthen capabilities of self-discovery, self-correcting, self-improvement and continuous improvement and further clear and strengthen the responsibility, implement the organic integration of power, station, responsibility and regime, and improve the execution of the anti-corruption institution. The system improved the level of elaboration, scientization and standardization of tax administration; and was conducive to the promotion of consciously law-based administration and quality service of local tax cadres, and earnestly safeguarded the legitimate rights and interests of taxpayers and established a good image. |
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