稅收風險管理平臺的設(shè)計與實現(xiàn)
發(fā)布時間：2019-06-07 19:05
【摘要】：通過借鑒國際國內(nèi)先進的風險管理理念和經(jīng)驗，確立轉(zhuǎn)變稅收管理理念、運用風險管理理念,以盡可能低的稅收成本為代價,降低稅收流失并持續(xù)提高納稅人稅法遵從度的戰(zhàn)略目標。 稅收風險管理平臺共包括五大功能模塊，計劃管理、指標及模型管理、風險識別、風險排序推送、系統(tǒng)維護五個模塊。計劃管理是各業(yè)務(wù)部門根據(jù)本部門或上級部門的要求，按年度形成年度風險管理工作事項，根據(jù)業(yè)務(wù)部門提出的相關(guān)事項，由數(shù)據(jù)管理部門按照要求進行梳理并整合，形成年度或季度的風險管理計劃。將計劃報送到風險管理工作領(lǐng)導小組審定后，發(fā)布并執(zhí)行，以指導年度風險管理工作的開展。指標及模型管理是通過稅收風險特征、稅收風險指標的制定和稅收風險指標的維護，稅收風險模型的搭建，為稅收風險管理工作提供有效且可靠的支撐，為風險應(yīng)對工作提供應(yīng)對策略的知識管理。稅收風險識別是按照稅收風險指標以及現(xiàn)有的業(yè)務(wù)數(shù)據(jù)，自定義稅收風險識別的統(tǒng)籌策略，稅收風險管理平臺自動完成稅收風險的識別作業(yè)。稅收風險排序，根據(jù)產(chǎn)生的風險疑點信息，按照一定的規(guī)則、預設(shè)定的模版，以及制定好的算法，計算出稅收風險點的得分情況。 本論文是對稅收風險管理平臺的建設(shè)過程的生命周期、項目管理及平臺開發(fā)過程中所采用的技術(shù)進行全方位的總結(jié)及概括。本平臺的建設(shè)選取經(jīng)典的軟件開發(fā)模型即瀑布模型，在需求階段，選取面向?qū)ο蟮姆治龇绞酵瓿啥愂诊L險管理平臺前期需求分析事宜；在稅收風險管理平臺的設(shè)計階段，根據(jù)前期需求詳細的分析結(jié)果，對稅收風險管理平臺進行詳細以及概要設(shè)計；在開發(fā)階段，采用JAVA、oracle等技術(shù)，形成統(tǒng)一標準技術(shù)相關(guān)規(guī)范，，保障平臺代碼的可讀以及易維護性；在稅收風險管理平臺的測試階段，選取黑盒、白盒、集成、壓力等測試方式，進行嚴密的測試，測試過程中嚴格按照測試計劃執(zhí)行，減少隨意測試發(fā)生的機率，保證軟件在上線之后安全、高效、穩(wěn)定運行。 目前，稅收風險管理平臺已經(jīng)上線運行，運行情況穩(wěn)定，符合稅收業(yè)務(wù)需要，為稅收事業(yè)的發(fā)展帶來實質(zhì)性的變化。
[Abstract]:By drawing lessons from the advanced risk management concepts and experiences at home and abroad, we should establish and change the concept of tax management and use the concept of risk management at the expense of the lowest possible tax cost. The strategic goal of reducing tax loss and continuously improving taxpayer tax compliance. The tax risk management platform includes five modules: plan management, index and model management, risk identification, risk ranking push and system maintenance. Plan management is that each business department forms annual risk management items according to the requirements of its own department or superior department, and according to the relevant matters put forward by the business department, the data management department combs and integrates according to the requirements. Form an annual or quarterly risk management plan. Submit the plan to the risk management leading group for examination and approval, issue and implement it to guide the development of annual risk management. Index and model management provides effective and reliable support for tax risk management through the characteristics of tax risk, the formulation of tax risk index and the maintenance of tax risk index, and the construction of tax risk model. Provide knowledge management of coping strategies for risk response. Tax risk identification is to define the overall strategy of tax risk identification according to the tax risk index and the existing business data, and the tax risk management platform automatically completes the identification of tax risk. According to the information of risk doubt, the score of tax risk point is calculated according to certain rules, preset template and established algorithm. This paper is a comprehensive summary and summary of the life cycle of the construction process of tax risk management platform, project management and the technology used in the process of platform development. The construction of this platform selects the classical software development model, that is, waterfall model, in the demand stage, select the object-oriented analysis method to complete the early demand analysis of the tax risk management platform; In the design stage of the tax risk management platform, according to the detailed analysis results of the previous demand, the tax risk management platform is designed in detail and briefly. In the development stage, JAVA,oracle and other technologies are used to form unified standard technical specifications to ensure the readability and serviceability of the platform code. In the testing stage of tax risk management platform, black box, white box, integration, pressure and other test methods are selected to carry out rigorous testing, and the test process is carried out strictly in accordance with the test plan, so as to reduce the probability of random testing. Ensure that the software runs safely, efficiently and stably after it is online. At present, the tax risk management platform has been online, the operation is stable, in line with the needs of tax business, for the development of tax industry has brought substantial changes.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：TP311.52
[Abstract]:By drawing lessons from the advanced risk management concepts and experiences at home and abroad, we should establish and change the concept of tax management and use the concept of risk management at the expense of the lowest possible tax cost. The strategic goal of reducing tax loss and continuously improving taxpayer tax compliance. The tax risk management platform includes five modules: plan management, index and model management, risk identification, risk ranking push and system maintenance. Plan management is that each business department forms annual risk management items according to the requirements of its own department or superior department, and according to the relevant matters put forward by the business department, the data management department combs and integrates according to the requirements. Form an annual or quarterly risk management plan. Submit the plan to the risk management leading group for examination and approval, issue and implement it to guide the development of annual risk management. Index and model management provides effective and reliable support for tax risk management through the characteristics of tax risk, the formulation of tax risk index and the maintenance of tax risk index, and the construction of tax risk model. Provide knowledge management of coping strategies for risk response. Tax risk identification is to define the overall strategy of tax risk identification according to the tax risk index and the existing business data, and the tax risk management platform automatically completes the identification of tax risk. According to the information of risk doubt, the score of tax risk point is calculated according to certain rules, preset template and established algorithm. This paper is a comprehensive summary and summary of the life cycle of the construction process of tax risk management platform, project management and the technology used in the process of platform development. The construction of this platform selects the classical software development model, that is, waterfall model, in the demand stage, select the object-oriented analysis method to complete the early demand analysis of the tax risk management platform; In the design stage of the tax risk management platform, according to the detailed analysis results of the previous demand, the tax risk management platform is designed in detail and briefly. In the development stage, JAVA,oracle and other technologies are used to form unified standard technical specifications to ensure the readability and serviceability of the platform code. In the testing stage of tax risk management platform, black box, white box, integration, pressure and other test methods are selected to carry out rigorous testing, and the test process is carried out strictly in accordance with the test plan, so as to reduce the probability of random testing. Ensure that the software runs safely, efficiently and stably after it is online. At present, the tax risk management platform has been online, the operation is stable, in line with the needs of tax business, for the development of tax industry has brought substantial changes.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：TP311.52
【共引文獻】
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