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信息化建设中有句名言:“三分应用,七分管理,十二分数据”,就税收管理信息化而言,反映了对税收数据进行科学管理的重要性。研究发现:数据本身是比较稳定的,而处理数据的流程是变化的。以税务系统为例,税务系统需要掌抛的纳税人信息相对稳定的,即不论税收制度和税收管理怎么变化,纳税人的基本信息如登记项目、申报项目等是相对不变的;而税收要起到调节经济的杠杆作用,就必须随着经济运行状况的变化而相应发生变化,即处理信息的流程是要经常发生变化的。因此,要保证税收管理信息化的顺利进行,首先要科学地设计出合理的数据管理方式。本文从税收数据类型、税收工作对税收数据的要求出发,结合信息化技术手段,对税务系统数据集中方式进行探讨,以制定出合理的数据存放形式。
There is a famous saying in information construction: “one-third of applications, seven management, twelve data”, in terms of tax information management, reflects the importance of scientific management of tax data. The study found that: the data itself is relatively stable, and the process of processing data is changing. Take the tax system as an example, tax information needs to be kept relatively stable by the tax system. That is, regardless of changes in the tax system and tax administration, taxpayers’ basic information such as registration items and declared items are relatively unchanged. Tax revenue To adjust the economic leverage, it must change with the changes in economic conditions, that is, the process of processing information is subject to frequent changes. Therefore, in order to ensure the smooth progress of tax administration informatization, we must first design a reasonable way of data management scientifically. Based on the requirements of tax data and taxation data, combined with the information technology, this paper explores the ways to centralize the data in the taxation system so as to formulate a reasonable data storage format.