论文部分内容阅读
(一) 武汉市税务局武昌分局,在中科院武汉分院的具体指导和帮助下,使计算机的税收应用领域跃上了第二层次(参与管理),并向第三层次(参与领导决策)延伸。其最大贡献在于使税收征管工作由封闭式征管向开放式征管转变,由对征管结果的事后分析向征管过程的事前、事中控制转变,由对征管要素零乱微观分析向征管过程系统全面科学的分析监控转变。无疑将给税收征管工作带来一场新的革命。计算机应用于税收征管的软件开发,是以税票录入、税票消号为主线,以开票库、滞欠库、入库库、提退库、无收入库等为内容,通过建立会计总帐,统计总帐,统计分类帐、专管员分纳税户纳税进度累计帐等,实现征管过程反馈、报表产出的综合应用程序。 1.数据基。①户管库:集合了已办理税务登记、区级以上国营、集体工商企业和事业单位,它是程序
(1) Wuchang Branch of Wuhan Municipal Taxation Bureau, under the specific guidance and assistance of Wuhan Branch of Chinese Academy of Sciences, has made the field of taxation of computers leapfrog to the second level (participation in management) and extends to the third level (participation in decision-making of leaders). The greatest contribution is to make the tax collection and management from closed to open collection and management changes from post-mortem analysis of the results of the collection and management of the process of change before and during the control changes from the micro-analysis of the elements of the collection and management of the collection and management system of a comprehensive scientific Analysis of monitoring changes. Will undoubtedly bring a new revolution to tax collection work. Computer software used in tax collection and management, based on tax receipts, tax cancellation number as the main line, to the billing, lagging library, storage library, withdrawal library, no revenue base as the content, through the establishment of the general ledger , Statistical general ledger, statistical ledger, accountant taxpayers tax progress accumulated account, etc., to achieve the collection process feedback, report output of the integrated application. Data base ① household management: a collection of tax registration has been made, the state-owned above the district level, collective enterprises and institutions, it is the program