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一、软件开发的背景 定西县经济落后,税源不足,个体税收比重较高。在“以票控税”的征管模式下,对普通发票管理水平的高低,直接关系到当地国税收入任务的完成。根据以往的做法,对普通发票的监管,税务机关每年应以不低于发票发售量3%的抽查面对发票使用单位进行抽查。这种方法需要耗费大量的时间和精力,且差错较多,效率低下。为改变这一状况,提高对普通发票监管的质量和效率,定西县国税局在总结普通发票管理方面积累的成功经验,借鉴金税工程“增值税专用发票稽核系统”比对原理的基础上,自主开发了网络版“普通发票稽核管理系统”软件。
First, the background of software development Dingxi County, backward economy, lack of tax sources, a higher proportion of individual taxes. In the “tax-based tax control” mode of collection and management, the level of ordinary invoice management is directly related to the completion of the task of local tax revenue. According to past practice, the supervision of ordinary invoices, the tax authorities should be no less than 3% of the invoice for sale each year spot checks the invoice units to use spot checks. This method requires a lot of time and effort, with more errors and inefficiencies. In order to change this situation and improve the quality and efficiency of the regulation of ordinary invoices, Dingxi County IRS concluded the successful experience of ordinary invoice management and based on the comparison principle of the “special VAT invoice verification system” of the Golden Tax Project, Independent development of the online version of the “General Invoice Audit Management System” software.