Design And Implementation Of Declaration Assessment System On Houses-in-stock Transaction Price

It is well known that long fast economic growth of China further boosts progress of urban construction quickly, which makes national real estate market in very active condition. Houses-in-stock transaction, namely, second-hand housing transaction, becomes a very important part of the real estate transaction, trading volume and proportion of tax of which are increased year by year. During the houses-in-stock transaction, there are a large number of sellers and buyers signing “Black-White Contract” so as to reduce declaration transaction price, paying less and even not paying taxes payable, which seriously disturbs normal collection and management order, destroys just and fair tax collection and management environment according to the law, damages national legitimate interests. More importantly, it weakens regulating effect of tax revenue on the real estate market. Therefore, when the taxpayer declares to pay the taxes and dues, local tax bureau is required to make assessment for the declared transaction price. However, traditional personal manual standing book assessment method has a certain limitation, which has already not meet accurate and high-efficiency price assessment demand for a large number of houses-in-stock transactions within short time.In order to solve the tax collection process Real Estate Tax loopholes, improve the quality of tax collection, the paper based on the actual situation Xian Yang rent Real Estate Tax tax collection work, the application of the premises long assessment techniques to software engineering standards development as the basic design process designed to assess Xian Yang tax Real Estate Tax price reporting system. Web whole system uses three-tier structure model, is divided into the presentation layer, business logic, data persistence layer, can reduce development costs, improve software quality and improve development efficiency; design by use case diagrams, flow charts, function block diagrams, database tables design sketch out the design framework; implemented by MVC architecture diagram, activity diagram, class diagram, sequence diagram to achieve goals. Test by building a test environment: Web server, database server, client, functional testing, performance testing, test objectives to achieve. Using Oracle database backend, strictly follow the JAVA EE architecture thinking, combined with functional requirements and performance requirements of the system analysis, design and implementation of a data acquisition module, the module housing valuation, tax calculation module, data query module, system management module of five functional modules, Xian Yang Local Taxation Bureau to meet the corresponding job requirements.Xian yang Local Taxation Bureau, as the first batch of experiment unit on “real estate assessment technology application for strengthening houses-in-stock transaction tax collection and management” of Shaanxi Local Taxation Bureau has popularized and applied the declaration assessment system on houses-in-stock transaction price in the provincial land tax sections upon comprehensive development and implementation of the system. Through test and verification of the system, the declaration assessment system on houses-in-stock transaction price has achieved primal design target. Taking Xian yang Local Taxation Bureau for example, since the system is put into operation, 1280 houses in stock traded has been assessed in 2013, with growth rate of 152% on year-on-year basis, including 857 houses traded with increased transaction price, which increases tax transaction price of RMB 50.743 million, declared taxes of RMB 21.6622 million and tax collection amount after assessment of RMB 25.3666 million and income of RMB 3.7044 million. Through application of the system, the Bureau assessed 2150 traded houses in stock in 2014, with tax collection amount of more than RMB 36 million. The system prevents false tax declaration effectively, reduces ways of going about tax evasion during the houses transaction. More importantly, it enhances the tax consciousness of house transactions taxpayers obviously, forming good houses in stock tax collection and management system and normalizing and improving quality and efficiency of houses-in-stock tax collection and management.