Research And Analysis Of The VAT Management System Of China Mobile Tietong Yunnan Branch

In order to promote the improvement of the tax system and release the tax reform dividends,the Ministry of Finance and the State Administration of Taxation jointly issued the “Notice on Including the Telecommunications Industry in the Pilot Reform of“ VAT Reform ”.From June 1,2014,the telecommunications industry will be included in the“ VAT Reform "Increase" pilot scope,the basic telecommunications service applies 11% tax rate,value-added telecommunications service applies 6% tax rate.The provincial head office of a telecommunications enterprise shall calculate and calculate the VAT payable amount of the taxable business provided.After deducting the VAT paid by the branch to provide taxable business,it shall report the VAT payment to the tax authorities.The Yunnan Provincial Taxation Bureau stipulates that the pre-levy rate for the provision of telecommunications services and other taxable services is 2.5%,and the pre-levy rate for taxable goods and services is 0.5%.The complicated collection model brings great challenges to the management of VAT for telecommunication enterprises.The traditional method of VAT management based on manual forms has failed to meet the company's financial development.To provide more accurate decision-making support,it is necessary to establish an efficient,fast and information-based VAT management system.The thesis introduces the background and significance of the establishment of China Mobile Tietong Yunnan Branch's VAT management system,discusses the problems and difficulties in the past VAT management,analyzes the original business process,and concludes a new business process.System functions are analyzed from seven aspects: value-added tax management,tax declaration management,tax approval management,and so on.The article mainly describes the functions of the system through use case diagrams,divides the system boundaries,and uses the package diagrams to further refine the analysis of energy use,layering and refining functions to achieve the purpose of the system,and analyze the data relationships,improve information records,and rationalize Clear data relationships and build data tables and entity relationship ER diagrams.Finally,the research analysis of the value-added tax management system is summarized and the specific development direction of the future system is expected.