Design And Development Of Land Value Added Tax Management System In Real Estate Enterprises

Because of the development of the real estate industry,the land value-added tax has become one of the important tax sources of the State revenue and the national tax revenue is continually growing.But the land value-added tax computation process has become complicated and cumbersome due to the long development cycle,so many project costs and the flexible mode of operation of real estate,affecting the tax levy and potentially causing tax evasion or some other wrongful acts of real estate enterprises.In order to strengthen the management of land value-added tax collection,to solve the problems of land value-added tax taxpayers ' voluntary liquidation,to improve tax authorities' level of land value-added tax liquidation and auditing,and to better serve the public,Nanning local tax bureau uses advanced modern information technology to set up a real estate enterprise land value-added tax management system for the actual needs of daily work.In this paper,it firstly introduces the development background,used tools and relevant technical support of this system,such as J2 EE architecture,Oracle database,Tomcat servlet container and so on.Secondly the paper explains the overall,specific functional and non-functional requirements of the system at full length,mainly focusing on analyzing the realization process of the involved functions of liquidation management,the system's core part.Then it presents that the main operation flow of the system is designed based on its function module,with an emphasis on presenting the design of each functional module like accepting module,auditing module,processing module and outcome feedback module,which are all involved in land value-added tax liquidation.And the paper also explains the design of this system's database,as well as the consideration of the connection and compatibility between this system's data and other related system's data while designing.Lastly,it illustrates the process of testing every module ' s function in this system one by one.With the realization of all the functions,this system simplifies online land value-added tax clearing declaration,further improves the processing efficiency of the enterprise land value-added tax related matters,reduces the tax authorities ' risk in the process of land value-added tax liquidation,for tax officers can further standardize the work of tax personnel norms and professional ethics using the system to contact with enterprises,and finally achieves thegoal of normalizing,standardizing and systematizing the city's land value-added tax liquidation management and audit work.In conclusion,through putting into use,it is found that the real estate enterprise land value-added tax management system has stable performance,simple operation and complete functions,and can be used as an intermediate connection between enterprises and tax authorities.After practice,the functional design of the system has achieved the expected design effect and has improved the efficiency and quality of tax collection and management.