车船使用税综合查询系统的设计和实现.pdf

摘 要
车船税是对在中华人民共和国境内属于《中华人民共和国车船税法》中《车
船税税目税额表》所规定的车辆、船舶的所有人或者管理人征收的一种税。目前
我国车船税实行由个人申报,保险机构进行代征模式,在这种征收模式下,由于保险
机构和税务部门对车船税的纳税人缺乏有效的强制手段，易造成征管漏洞。
本文立足于具体的工作问题，通过车船税综合查询平台的案例分析，讨论了
综合查询平台的建设原则和设计思路，从系统平台、数据库、网络安全和应用开
发等多个层面阐述了该系统的设计与实现。
文章通过对综合查询系统的需求分析，给出功能模块的结构和系统的安全架
构。设计思路是采用基于“云计算”的面向服务架构，利用 MS Enterprise Library
企业平台技术， 的技术规范，应用 开发平台，构建一个高可
靠、可伸缩的共享技术创新服务平台，实现“一切皆为服务”的建设思想。
该论文的设计方案已经在地税系统内推广使用,由于整体方案设计合理,满足
了纳税人、保险公司和地税三方的需求，保证地税、交管和保险的三方数据共享，
达到实施条例中要求的“先税后检”。由交管部门在车辆注册、车检等环节对车辆
车船税的缴纳情况进行把关，堵塞车船税的征管漏洞，实现小税种的精细化管理。
在系统投入运行后，还需要优化平台的效率，提升平台可靠性，增强平台安
全,对系统和其他税务系统的互联互通做出新的规划。


关键词：车船税 信息共享平台 面向服务架构
Abstract
The Vehicle and Vessel Use Tax is a kind of tax that levies taxes on the owners or
managers of vehicles and vessels within the territory of the People's Republic of China
as prescribed in the Schedule of Vehicle and Vessel Use Tax Items from The Law of
the People’s Republic of China on Vehicle and Vessel Use Tax. At present, The Vehicle
and Vessel Use Tax is declared by the owners or managers and levied by the insurance
agencies. In this mode, due to the lack of effective and mandatory enforcement by the
insurance agencies and the taxation department, it would result in some loop holes in
the collection and management of the tax.
This dissertation is based on specific problems，by analyzing the relative cases of
the unified query system for Vehicle and Vessel Use Tax, to discusses the building
principle and the design thought. At the same time, the design and implementation of
this system are also expatiated from multiple aspects, including system platform,
database, network security and application development.
It introduces the structure of function modules and security architecture of the
unified query system by the demand analysis