增值税一般纳税人电子申报系统的研究
摘要
高效的税管有赖于科学、现代化的征管手段。随着我国经济体制改革和税收征管改革的不断深入以及经济的飞速发展，增值税一般纳税人手工纳税申报已很难适应现代税收征管的需要，利用计算机对增值税一般纳税人的增值税纳税申报进行科学的管理，已成为一种必然。当今时代，飞速发展的计算机使各行各业越来越抗拒不了它的魅力，因而将计算机应用到增值税一般纳税人的增值税纳税申报，利用计算机来实现纳税申报的科学管理，在现阶段及将来一定时期内为税收征收管理提供了一个新的研究课题。本课题拟以实用性、易用性、可靠性、安全性为基本原则，以设计能覆盖纳税申报主要业务环节、适合各行各业的增值税一般纳税人的增值税纳税申报实用的计算机管理系统为总体目标。本课题从分析增值税纳税申报的各种数据需求和功能需求入手，着手对数据库依次进行概念结构设计、逻辑结构设计、数据模型的优化和物理结构设计。再根据功能需求分析和系统设计的总目标，对系统的总体结构和各子系统的结构依次进行设计。然后按照设计好的系统结构，对系统菜单、窗口对象、各控件按钮、数据窗口对象等可视化界面和各功能模块的程序进行设计。在解决好系统所需要的各种查询、更新、打印、统计、数据传输等基本功能的基础上，重点解决如何利用计算机来实现增值税一般纳税人的增值税纳税申报和电子数据的传输及安全性。最后将测试和调试好的应用程序编译成可执行文件，并制作成应用程序软件包。毫无疑问，本课题的研究在如何实现利用计算机科学管理增值税一般纳税人纳税申报方面做出了一些有益的探讨。
High efficient revenue management relies on scientific and modern taxation methods . With the deepening of our economic system reform and taxation system innovation, also the rapid development of economy , the general methods for ratepaying and declaring taxes which based on taxpayer manually can't meet modem taxation managementNow,it is necessary for taxpayers to make use of computer to ratepay and declare taxes scientifically.At present,because computer technology is developing at very fast speed,it is becoming a new study of value-added tax common tax-payer maintaining how to make use of computer to manager ratepaying and declaring taxes.The thesis bases on investigating some enterprises,referring to abundant references.lt takes practicability,easy use,reliability and security as principle,and makes a target of designing and using information management system to replace the former management model.The thesis firstly utilizes prototyping approach method to analyze the data requirements and the elementary function reauirements,and then designs the concept structure of database,logic structure of database and physics structure of database in turn.According to the elementary function requirements and the collectivity target of system design,it will design the overall frame of system and the frame of every subsystem.Then in term of the designed system frame,it uses the selected hardware and software environment of exploiting system to design all kinds of the visible objects and the applicatiorUn the course of designing,the application lays emphasis on including resolving the problem in how to ratepay and declare taxes and how to transfer the electronic data and how to ensure the security of the transferred data,after the application completed,an executable version must be created and the application must be packed for distrbution.In conclusion,the thesis is available in discussing how to scientifically manage automobile maintaining enterprise by computer.
High efficient revenue management relies on scientific and modern taxation methods . With the deepening of our economic system reform and taxation system innovation, also the rapid development of economy , the general methods for ratepaying and declaring taxes which based on taxpayer manually can't meet modem taxation managementNow,it is necessary for taxpayers to make use of computer to ratepay and declare taxes scientifically.At present,because computer technology is developing at very fast speed,it is becoming a new study of value-added tax common tax-payer maintaining how to make use of computer to manager ratepaying and declaring taxes.The thesis bases on investigating some enterprises,referring to abundant references.lt takes practicability,easy use,reliability and security as principle,and makes a target of designing and using information management system to replace the former management model.The thesis firstly utilizes prototyping approach method to analyze the data requirements and the elementary function reauirements,and then designs the concept structure of database,logic structure of database and physics structure of database in turn.According to the elementary function requirements and the collectivity target of system design,it will design the overall frame of system and the frame of every subsystem.Then in term of the designed system frame,it uses the selected hardware and software environment of exploiting system to design all kinds of the visible objects and the applicatiorUn the course of designing,the application lays emphasis on including resolving the problem in how to ratepay and declare taxes and how to transfer the electronic data and how to ensure the security of the transferred data,after the application completed,an executable version must be created and the application must be packed for distrbution.In conclusion,the thesis is available in discussing how to scientifically manage automobile maintaining enterprise by computer.
引文
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[2]王珊，陈红、文继荣．数据库与数据库管理系统[M]．北京：电子工业出版社．1995．192-213
[3]萨师煊，王珊．数据库系统概论[M](第三版)．北京：高等教育出版社．2000．67-69
[4]张海藩．软件工程导论[M]．北京：清华大学出版社．1999．38-45、57-59、233
[5]谢希仁．计算机网络[M](第2版)．北京：电子工业出版社．1999．251-275
[6]史济民、汤观全．Visual FoxPro及其应用系统开发[M]．北京：清华大学出版社．2000．3-6、281-282
[7]王浩等．精通Visual FoxPro6.0中文版[M]．上海：上海科学技术出版社．1998．301-305
[8]欧海德．FoxPro2.5 For Windows开发指南[M]．北京：学苑出版社，1993．9-17、55-62
[9]李春葆，张植民．FoxPro2.5应用技术大全[M]．北京：学苑出版社．1994．5-13
[10]章立民、科培．FoxPro2.5命令与函数范例解析[M]．北京：清华大学出版社．1994．211、218-219
[11]Bell,P.R.,et al.,"Review of Point-to-Point Network Routing Algorithms," [J]IEEE Commun. Magazine,Vol.21, No. 1 ,Jan. 1986. pp.34-38
[12]Bochmann,G.V. et al.,'Formal Methods in Communication Protocol Design," [J] IEEE Trans., Vol. COM-28, No. 4,April 1980. pp.624-631
[13]Burton,H.O, et al.,"Error and Error Control" [J],Proc. EEE,Vol. 60 No. 11, ov. 1972. pp.1293-1301
[14]Bux,W.,"Local-Area Subnetworks:A Performance Comparison,"[J]IEEE Trans., Vol.COM-29 No.10 Oct.1981 .pp.1465-1473
[15]Chou,W.,"Computer Communications"[J].Vol.1 .Prentice-Hall. 1983.pp.1
[16]Diffie,W.and Hellman,M.,"New Directions in Cryptography"[J],IEEE Trans., Vol. IT-22, No.6. Nov. 1976. pp. 644-654
[17]Elovitz,H.S.,et al.,"What is a Computer Network?" [M]IEEE NTC Record, 1974, pp.1007-1014.
[18]Kleinrock, L.,and Lam,S.S.,"Packet Switching in a Multiaccess Broadcast Chan-nel,Performance Evaluation," [J] IEEE Trans.,Vol.COM-23,No.4.April 1975. pp.410-423
[19]Kline,C.S.et al.,"Digital Signatures:priciples and Implementations," [J] J.Tele-commun. Networks, Vol. 2, No. 1. Spring 1983. pp. 61-81
[20]Lam,S.S.,and Kleinrock, L.,"Packet Switching in a Multiaccess Broadcast Channel:Dynamic Control Procedures," [J]IEEE Trans,.Vol. COM-23. No.9. Sept. 1975. pp.891-904
[21]梁振军，梁波．计算机网络教程[M]．北京：海洋出版社．1991．76-82
[22]周之英．现代软件工程[M](中)．北京：科学出版社．2000．39-47
[23]胡道元主编．计算机网络[M](高级)．北京：清华大学出版社．1999．246-248
[24]史济民主编．Foxbase_其应用系统开发[M]．北京·清华大学出版社．1994．10-13
[25]冯星君，刘峰．ORACLE7技术手册[M]．北京：科学出版社．1996．5-7
[26]王新君主编．ORACLE DEVELOPER/2000使用技术与方法[M]．北京：科学出版社．1996．4-5
[27]马林．税收法制基本知识[M]．大连．东北财经大学出版社．2000．69-85
[28]增值税、消费税、营业税业务手册[M]．北京：中国商业出版社．1994．20-97
[29]胡金亮、张社安，胡荣桂等．国税政策法规[J]．长沙．湖南人民出版社．2001(2)：240-258
[30]胡金亮、黄呈刚、李立等．国税工作人员必读[M]．长沙：湖南省国家税务局．1999．158-185
[31]中华人民共和国税收征收管理法[M]．长沙：湖南省国家税务局．2001．5-7
[32]程安亭主编．增值税知识200题[M]．长沙：湖南科学技术出版社．1996．56-88
[33]Landweber, L.H.,et al,"Research Computer Networks and Their Interconnection," [J]IEEE Commun. Magazine,Vol.24,No.6.June 1986. pp.5-17
[34]Crow, B.,et al.,"IEEE 802.11 Wireless Local Area Networks" [J].IEEE Commun. Magazine. Vol. 35. No.9. SepL 1997. pp. 116-126.
[35]Davies. D.W.,"The Origins of Packet Switching" [M].Computer Network Usage: Recent Experiences,Eds. L.Csaba et al.,North-Holland. 1986.pp.1-13.
[36]Metcalfe,R.M.,et al.," Ethernet Distributed Packet Switching for Local Computer Networks," [J]Commun. ACM,Vol. 19, No.7.July 1976. pp.395-404
[37]Nagle,J.,"Congestion Control in tcp/ip Internetworks," [J]Computer Commun. Rev.,Vol. 14.Oct. 1984. pp. 11-17
[38]Prycker, M.D.,'B-ISDN and the OSI Protocol Reference Model" [J],IEEE Network, Vol.7.No.2. March 1993. pp. 10-18
[39]Kastas,T.J.,et al.,"Real_time Voice Over Packet-Switched Networks" [J]IEEE Network. Vol.12.No.1.Jan/Feb 1998. pp.18-27.
[40]Kwok,C.S.et al.,"Digital Signatures:priciples and implementations, "[J] J.tele-commun.Networks.Vol.2.No.1.Spring 1983. pp.61-81.
[41]Rivest, R.L.,Shamir, A and Adleman,L.,"A Method for Obtaining Digital Signature and Public Key Cryptosystems," [J]Commun. ACM, Vol21,No.2. Feb. 1978. pp.120-126
[42]Roberts,L.G.,"Packet Switching Economoics," [J]J.Telecommun. Netwoks, Vol. 1, No.2Fall 1982.pp.213-218
[43]Schaller, R.R." Moore' s Law. Past,Present,and Future" [J].IEEE Spectrum, Vol.34.No.6.June 1997. pp.53-59
[44]王珊，刘怡，晋良颖等．数掘组织与管理[M]．北京：经济科学出版社．1996．45-47
[45]董长德、崔巍．微型机数据库管理系统[M]．北京：高等教育出版社．1992．1-7
[46]胡金亮、李立、陈汉高等．湖南税务[J]．长沙：湖南税务杂志社．2001(1-2)：6-7
[47]萨师煊、王珊．实用数据库管理系统汇编[M]．北京：高等教育出版社．1990．87-89
[48]郑若忠、王鸿武．数据库原理与方法[M]．长沙：湖南科技出版社．1983．23-24
[49]胡道元．计算机局域网[M]．北京：清华大学出版社．1997．334-340、344-347
[50]胡金亮、李立、陈汉高等．湖南税务[J]．长沙：湖南税务杂志社．2001(5)：47
[51]胡金亮、李立、萸辉等．国税政策法规[J]．长沙：湖南人民出版社2000(2)：33-34
[52]胡金亮，张社安、胡荣桂等．国税政策法规[J]．长沙：湖南人民出版社．2001(4)：24-25
[53]胡金亮、张社安、胡荣桂等．国税政策法规[J]．长沙：湖南人民出版社．2001(3)：8-9
[54]胡金亮，李立、陈汉高等．湖南税务[J]．长沙：湖南税务杂志社．2001(4)：21-22
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