Design And Implementation Of The Restaurant Industry's Tax Risk Management System

With the rapid development of our country's economy,people's living level has been improved,the tertiary industry is developing at an unprecedented rapid.According to the NBS's data showed that China's catering industry total income is 3.231 trillion Yuan in 2015,with the increase of 11.7%.However,facing with such a large restaurant market catering industry,our country tax system is not perfect,there are serious tax evasion behaviors,and these behaviors have caused serious adverse effects to our country's tax revenue work.Facing with that many catering industry practitioners use tax evasion,this paper achieve the purpose in-depth study and discusses the ways and methods of tax risk management,in order to analyze and put forward the quantitative standard in Xi'an restaurant industry which remains various kinds of malpractice such as tax evasion and so on.This paper implements the Xi'an restaurant industry tax risk management system,which can make a certain contribution to the benign development of Xi'an catering industry.Cultivate the restaurant industry practitioners of law-abiding a good behavior.This paper found that Xi'an catering business tax-related problems existed in the management and tax related management characteristics of catering industry through the practical work,through the method of system analysis and design a set of effective tax risk management system,which can realize the tax-related case for catering industry systematically comprehensively monitoring and management,find the tax-related risks ahead of time,put forward measures to prevent tax malicious loss against risks.Main work is as follows:the thorough analysis at home and abroad about the restaurant industry tax work mechanism and innovation methods of risk management,and put forward a number of risk quantification standard related to the successful cases and combined with the tax risk management and statistics of knowledge innovation,proposed detailed requirements analysis of the catering industry tax risk management module.Learning platform and technology which are used in the software development,analyzes the system of tax risk management business processes and functions of each type of role use-case analysis is proposed.Combine demand analysis and case analysis on the risk management system and design the function modular decomposition,based on the Eclipse platform and Oracle 10G database,completed risk identification,risk rank,risk push,risk response,and adjust risk owner these five main function module's design and coding and the design of the database tables,and integrated it with other modules,system is completed successfully deployed in the practical application on the server,and realize the function of each module of unit testing and system testing of whole system and system pressure testing.Test plan,test report and test results are given in this paper.The system deployed in 2015 in Xi'an local taxation bureau for the actual testing and application,in the process of testing and application of the system after deployment,it implements the warning and processing of tax-related risks,successfully verified the quantitative standard for risk in this paper,which can effectively enhance the catering industry tax management level and made certain contribution to the prevention of tax evasion.