Comparison Between The Two Tax Systems And The Design And Implement Of The Taxation Monitoring System

In July of 1994, the reform on Chinese taxation authority was implemented, the the essence of which is the separation between the central fiscal revenue and the local income tax. Based on this, the previous taxation authority has been officially divided into the national taxation system and the local taxation system.Under the system of the separated taxes, the taxation authority is divided into the two systems of national taxation bureau and local taxation bureau, whose income is handed over to central fiscal bureau and local fiscal bureau respectively. Based on the integration of businesses and big data, the informatization construction work has made significant achievements. The integrated taxation system has developed into a uniformed standard, has been implemented stably nationwide, and has realized the uniformity, integration and data centralization of the taxation software. With the universal transaction and data centralization, the system can immediately generate a big amount of basic information about tax-payers, taxation management, how to comprehensively use the taxation data, and how to meet the special needs of data application from all states, offices, local and national taxation systems. This has become the focus from all areas.The maintenance construction tax and educational additional fee(simply called one tax plus one fee) are levied on the basis of additional tax and consumption tax(the two taxes). The bureau in charge of additional tax and consumption tax is national taxation bureau. The comparison system between the two taxes is based on the current applied system. Through selecting, transferring and uploading the information about national and local taxation management, tax type identification,related declaration and registration, the tax analysis database has been developed,which has made clearer the procedure related to the sharing of data between national and local taxation authorities, and has formulated a cooperation mechanism across offices under the condition of informatization. The comparison system between the two taxes connects both national and local taxation offices, transfers data and exchanges database technology up to the level of synchronizing data among all taxation offices, and has achieved the sharing and updating of database between offices and transaction system via flexible business intelligence management platform.The system designed in this paper has realized the macro-management model of city maintenance tax and education fee levied by local taxation offices, has developed into a professional and specified model, and has achieved the idea shift from sheer digital comparison to discovering the under-lied causes. With reference to external data, this system has diversified the methods of taxation and monitoring, and has automatized the analysis, checking and feedback exchange. Through multidimensional analysis of the differences and causes, this system has also provided a more systematic basis for management and policy decision. While comparing the data of the two tax systems, this study has found the problems in taxation.By integrating the taxes of those unregistered real estates, lands and stamp duty, this system can also provide a clue to the management of other local tax types.