The Research And Implementation Of The Tax Risk Early Warning And Assessment System

In the recent years,with the rapid development of the economic globalization and informatization,Promotingthe innovation of technological and management to achieve the informationzation and standardization of assessing the tax affairs of corporates has becomes to a new research subject.Improve the quality and efficiency of enterprise tax assessment work is a difficult problem exists in the tax administration system.Under the basis of the actual situation of current tax work in China.After adopted a set of scientific and practical index system and evaluation process plan that regarding to foreign-related income tax.This article designed a set of relatively complete tax evaluation index system through the Java EE.Moreover,this essay conducted a set of warning system of tax risk which can reduce the tax risk to the lowest level.The main work of this article is research the special needs of tax assessment and early warning system in a provincial tax bureau.Created a new set of tax index system which based on the all proposals of tax indicators currently available.Meanwhile,this essay proposed a risk assessment model based on four layer structure.This model consists of factors,indicators,models and risk automatic discovery engine.Factor is the smallest unit in this risk assessment model,it forms index,then index forms model.It can be obtained by compute the model to realize the goal of automatic discovery of risk.Using the Java EE and JQuery technologies under this basis,combining data mining and data analysis technology to run a detailed analysis and mining on the tax data.Detecting the taxpayers with doubts and running risk estimation on those doubtful taxpayers.Make a warning and assessment on doubtful taxpayers based on a series of the results of risk estimation.Finally the results of the data analysis will be demonstrated in statistics and report forms.Tax risk early warning system is based on the idea of object oriented.It using MVC model to achieve the separation of each layer of the application logic,making each level developers just care of the business of their own module implementation.In addition,it makes the system much more scalability.The system has reserved the interface,so,expansion of the system is becomes much easier.Moreover,it has bright prospect in the future.The system already been applied to the IRS of one province,can preferably meet the IRS tax risk warning.