Design And Implementation Of Tax Risk Forewarning System For Natural Person

In accordance with the trend of the development on tax reform,the proportion of the direct tax in taxation will gradually increase,and reform will be kicked off on personal income and property tax.It is pointed out in "Collection and Management System Reform Plan on deepening the national tax,land tax" that we need to frame natural person with a new tax management system,especially for those high income group,from the system,technology,management and other aspects.With the advancement of contructing the Belt and Road,International exchanges will be more frequent.Currently,natural tax sources has already been available,and the management is also increasing.Therefore,to strengthen the natural tax management is our urgent problem that need to be solved.SSM framework is used here to seek the collection and management measurements of natural person tax by exploring a warning software of natural person tax risk.We focus on the following two points in design and development: First,to collect and share the tax data.That is,to continuelly improve the natural tax-related information collection through the tax authorities.At the same time,to establish information sharing for a timely transmission of tax information through the fiscal and taxation income measures with the Land Bureau,Housing Authority,Finance Bureau,Trade and Industry Bureau and other departments.Second,to optimize and adjust the risk pre-warning model.We establish a risk library with local risk based on the characteristics of risk pre-warning and the taxation of natural persons.Through abundant data resources and perfect risk pre-warning,we create a better system of natural person tax collection and management.This paper completes the design and development of tax risk forewarning system of natural person.The paper mainly includes the following parts:Firstly,the establishment of natural taxable demand model We need to summerize the shortcomings of the current taxation and management of natural persons in China by analyzing the actual situation of China's national conditions and actual situation of tax collection and management.Then find out the problems that need to be solved in the tax collection and management of natural persons.And analyses these problems to establish the natural person tax related demand model.Secondly,realization of the function for each module of risk pre-warning system software.The system has been designed with eight functions: data acquisition,external door information exchange,household registration management,cluster management,risk early warning maintenance,investigation,verification and processing,information inquiry and system management.On this basis,six demand function modules are divided,which are data maintenance module,data acquisition module,information inquiry module,warning model maintenance module,risk management module and system management module.Then,based on the demand modeling for tax collection and management of natural persons,detailed design and implementation of each module of the system are carried out.The system contains three layers of architecture diagram,network physics topology diagram and function structure diagram.At the same time,the six modules of the system are modeled by UML,and the corresponding use case diagrams,flow charts,class diagrams and sequence diagrams are completed.The B/S(web server)system architecture,mature SSM framework(Spring Mvc+Spring+Mybatis)development technology,as well as stable Oracle database management system and data mining technology ETL is used in this system to complete function of each module.Finally,verification of the function for natural person's tax related forewarning system.We test the function of performance problems that may occur in the operation of the system and non-functional properties,such as user login,forewarning management of tax risk of natural person and natural person tax related data query and other functions problems.The test results demonstrate that the function and performance of the natural person's tax related risk forewarning system both can meet the design requirements.