The Design And Implementation Oftax Risk Management System

The tax risk management system is a subsystem of statistical tax management integrated application platform.The development of risk management system is to establish a complete,scientific and reasonable risk management architecture for Shaanxi Local Taxation,and to promote the process of Shaanxi local tax risk management informatization based on a large amount of relevant tax data so that a harmonious tax relationship can be established with the taxpayers' risk being lowered and tax compliance be improved at the same time.Tax risk management is to improve the utilization of inter-department tax data and diversify tax collection approach by using risk identification,risk response,risk management and so on.Based on its own tax structure and situation,Shaanxi local taxation,aiming at tax modernization,has gradually established a statistical-management-oriented modern management mode by using taxpayers' tax related data and rational index formula and adhering to tax reform.The development and design of tax risk system,along with the linkage and data sharing with multiple tax systems,will gradually achieve the goal of data management taxation.First of all,based on the research background and significance of risk management,this paper analyzes the status of the research work at home and abroad and builds up a preliminary understanding of tax risk management.Secondly,this paper analyzes the requirements of the system in detail by using the flow chart and case diagram with reference to the business logic of tax risk and the relevant regulation of tax assessment.In the process of analysis,the formation of doubt data has been presented more clearly with the design of risk indicators.Thirdly,based on the analysis of demand,this paper has accomplished the development of tax risk management system using the current mainstream computer technology: J2 EE,JSP,WEBLOGIC,Oracle,etc.In order to achieve the business function design of tax risk management system,the system is divided into seven modules including risk ranking,doubtful point addition,risk task planning,risk task assignment,task setting,task allocation and tax assessment where sequence diagram,class diagram and E-R diagram have been utilized to complete the design of all business modules and the functionality of different business modules.Finally,the test cases havebeen designed and tested for each module to meet all the requirements and functions of the system and ensure a smooth and successful launch of the system.The system has accomplished online running in March 2016 and achieved the tax risk management of the whole city based on big data technology.More than 80 thousand pieces of doubtful data have been detected by the 36 risk indicators set in the system.Thanks to the verification work of tax workers,local taxation has witnessed paid back taxes,blocked tax collection loopholes and improved tax-related data quality,which have promoted the process of management standardization and streamlining,enhanced the taxpayers' compliance,reduced the risk for tax cadre and provided a solid and effective guarantee for the statistical tax administration in the future.