Research And Analysis Of Non-resident Tax Management System Of Xishan District State Taxation Bureau

Non resident enterprises refer to the enterprise with our country’s income,which are established according to the relevant laws and regulations,are not in the territory of our country,or do not set up domestic institutions.Chinese tax authorities have the right to levy taxes if such companies receive income from China.In order to improve the filing,administation,tax statistics and analysis of the non-resident,to ensure the collection of non-resident tax revenue and enhance the statistics and analysis of non-resident tax.This paper mainly carry out the design and implementation of non-resident tax management system for non-residents in Xishan District.Firstly,this paper introduces the collection and business situation of non-resident taxation of the internal revenue service in Xishan District,the research background of the tax management system,the research status and the necessity of study on non-resident tax management system.At the same time,this part explains the main work that author is responsible for in this thesis writing.secondly,the business of the system was analyzed,including the feasibility analysis of the system,the definition of relevant tax concepts,and the analysis of the functions of the organization and related business personnel.Meanwhile,how the original basic data management,record management,tax management,tax statistics and analysis,report management,system management of the business process would be optimized will be introduced in this part.Also,how to use one system to simplify and optimize an assignment instead of the assignment which is completed by the manual completion and subsystem integration will be introduced.Thirdly,The function of the system will be analyzed and the design principle of the system will be clarified in this part.At the same time,the roles of users,the total use cases of the system,the various functional sub use cases and the various functions of the system will be introduced.And the author use UML modeling language to draw the case diagram and package diagram of the system.Fourthly,this part analyses the system of data,including the basic data management,record management,tax returns,tax management and tax statistics analysis.Meanwhile,analysis of the system function and each sub-function,design of the database and the entity class relationship of the system will be introduced.Finally,this part summarizes the general situation of the system and explains the future research direction.Furthermore,author hopes that the research of this paper will provide new ideas and methods for the tax administration of non-residents in Xishan District.