As an electronic trade tool, EDI technology is quite mature, and its application in electronic taxation has played its advantages of safety and reliability, and it can automatically transmit data from one computer to another without manual intervention. This paper discusses the electronic tax collection and management system based on EDI, and puts forward some views.
Definition of 1. 1 EDI
EDI (Electronic Data Interchange) is a new electronic trade tool developed in 1980s, which is the product of the combination of computer, communication and modern management. The International Organization for Standardization (ISO) defines EDI as "a data transmission method from computer to computer, which forms a structured transaction or message format according to the recognized standards of commercial or administrative transactions." Generally speaking, it is the transfer of standardized business documents between applications between computers. EDI is the data transmission of business documents between enterprises, and the transmitted file data adopts the same standard and fixed format. The data communication networks it passes through are generally value-added networks and private networks, and data is automatically transmitted between computers without manual intervention.
Components of 1.2 EDI
EDI has three basic elements: communication network, application system composed of computer hardware and special software, and message standard. Communication network is the foundation to realize EDI, and the value-added network of EDI can be established by using public telephone switching network, packet switching network, wide area network, metropolitan area network and local area network. Computer application system is the premise of realizing EDI. The application system is established by EDI users. Its hardware consists of PC (server) and modem, and its software consists of conversion software, translation software and communication software. The conversion software converts the files of the computer system into intermediate files that can be understood by the translation software, or converts the intermediate files accepted by the translation software into files of the computer system; Translation software translates the intermediate file into EDI standard format or the latter into the former; The communication software adds a communication envelope to the outer layer of the EDI standard format file to be sent, sends it to the mailbox of the EDI exchange center, or retrieves the accepted file from the mailbox, and the computer application system can automatically process the economic information such as the documents transmitted by EDI. EDI information must be formatted according to international standards. At present, the most widely used EDI international standard is the UN/EDIFACT standard.
EDI access is shown in figure 1.
Workflow of 1.3 EDI
The workflow of EDI is as follows: your application system generates a file, such as a tax return, and the EDI translator automatically converts the tax return into an EDI standard format recognized by both parties. The communication part is sent on the value-added network, which carries out a series of legality and data integrity checks and puts it into the corresponding mailbox of EDI center. The tax collector takes out the letter from the mailbox online, and the EDI translator converts the data in the envelope from the standard format to the format readable by the internal application system for processing, thus realizing electronic tax return.
2 electronic tax collection and management system based on EDI
2. 1 electronic tax system
The overall development direction of electronic tax payment is to form a pattern in which electronic tax return is the main form and other declaration methods are supplemented. Electronic taxation includes electronic declaration and electronic settlement. Electronic declaration means that taxpayers use their own computers or telephones to send the declaration materials directly to the tax collection authorities through telephone networks, packet switching networks, the Internet and other communication network systems, so that taxpayers can complete the declaration without visiting the tax authorities in person. Electronic settlement refers to the process that the state treasury directly transfers taxes from the taxpayer's bank according to the tax bill information. 1 link solves the electronic information exchange between taxpayers and tax authorities and realizes paperless declaration; The second link solves the electronic information and capital exchange among taxpayers, taxation, banks and treasury, and realizes paperless payment of taxes.
2.2 EDI tax collection system workflow
EDI has a wide range of applications, covering industry, commerce, foreign trade, finance, insurance, transportation, government agencies and so on. The application of EDI in tax system promotes the process of electronic tax processing.
The electronic tax filing process is shown in Figure 2.
The workflow of EDI tax system is as follows:
(1) The taxpayer fills in the tax return form in a certain format through the computer, and after it is automatically audited by the computer, it is sent to the mailbox of the tax bureau through the host computer of the post office and the telephone network or packet network;
(2) After receiving the declaration form, the tax bureau host will process it, send a receipt and issue a payment book;
(3) The taxpayer receives the receipt and payment documents through the mailbox system to understand the tax transfer results;
(4) after receiving the payment book, the treasury department shall notify the bank to transfer the money according to the contents of the payment book; After receiving the payment book, the bank transfers the money, returns the transfer result to the state treasury, and returns it to the tax bureau through the state treasury.
2.3 advantages of EDI e-tax
Using EDI to realize electronic tax filing is conducive to the modernization of tax collection and management. It can save time, improve work efficiency, eliminate paperwork and repetitive work, and improve customer service. EDI means more accurate data standardization and computer automatic identification and processing, eliminating manual intervention and errors, and reducing labor and paper costs.
3 China e-tax status and some views.
The development of e-taxation is a major project for China government to implement informatization. The "Golden Tax Project" implemented in State Taxation Administration of The People's Republic of China, China initially realized the close monitoring of enterprise VAT invoices and tax payment through computer networks. At present, China's county-level State Taxation Bureau has been equipped with a low-grade authentication subsystem, which specializes in authenticating the million-yuan version, 100,000-yuan version and some 10,000-yuan version of special VAT invoices. Computer auditing software and invoice investigation software have also been developed and are being put into trial operation in some areas. State Taxation Administration of The People's Republic of China has completed four-level (general administration, provincial bureau, prefectural bureau and county bureau) network construction with nine provinces and cities, and other provinces and regions' network construction and national audit equipment are under preparation.
We should see the country's determination to develop electronic taxation. In the process of implementation, the author thinks that the following points should be paid attention to:
(1) Pay attention to the cultivation of computer application ability of tax department staff. In order to meet the needs of e-taxation, tax department staff should not only have professional knowledge, but also master computer application knowledge, and should be trained in stages. Especially in county-level and remote and backward areas, while building the network, we should train the staff in computer knowledge. Take the application ability of computer as the condition of taking up the post.
(2) As e-tax is an integral part of e-government, we should have an overall concept and development vision when building an e-tax system, and consider the integration with e-government platform in the future to prevent the construction of a closed system.
(3) Establish Internet EDI by combining standard EDI with general Internet. Taxpayers can fill in tax forms from the Web at home or in the office through browsers and conduct related e-commerce, which is simple and convenient and avoids the pain of queuing in the tax hall.
Internet EDI is basically zero installation and zero maintenance for taxpayers, without additional investment and low cost. For the tax department, using EDI to file tax returns online can make the tax bill be delivered to the tax department in the form of electronic documents through the e-commerce network, which improves the work efficiency, reduces the workload of the tax department, facilitates tax households and shortens the time for filing tax returns. The electronic tax bill can be directly entered into the database without manual entry by the tax department, which reduces the workload and human error; Internet EDI tax filing system can automatically identify the wrong or missing items filled by taxpayers through the electronic message audit function, and it is not allowed to transmit messages with such human errors, which reduces the inspection and proofreading work of tax departments and improves work efficiency.
(4) Pay attention to the publicity of electronic tax payment, and let taxpayers actively participate in the ranks of electronic tax payment.
4 conclusion
In a word, e-tax is the requirement of modernization of tax collection and management and the inevitable trend of social and economic development. As an EDI technology to realize electronic taxation, it will inevitably be combined with Internet technology, making the Internet a transmission medium of EDI information. Electronic taxation through Internet EDI is the development direction of electronic taxation.
refer to
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Gong. . Electronic data interchange and electronic commerce [M]. Beijing: Tsinghua University Publishing House, 1999.