news / 08.07.2020

Navigation strips. Automated information system "Tax Automated information system tax

Automated system of the Federal Tax Service, in which all tax administration data is stored and processed in a single centralized base data - federal storage.

System development

2017

Allocation of additional 950 million rubles for the second stage of work

On July 31, it became known that it is planned to allocate another 950.6 million rubles for the development of the automated information system AIS "Tax-3" - this is the amount the FTS estimates the work within the second phase of the project. The development concerns the version of the main information system of the department that has been in effect for the last several years, in which all data of tax administration are stored and processed in a single centralized database - the federal storage.

In April-May 2017, the Federal Tax Service was looking for a contractor for the first stage of the project, offering 834.6 million rubles for the performance of work under the contract. As a result, the right to perform the work went to the Main Scientific Innovation and Implementation Center (formerly GNIVTs FTS), the price offer of which (832 million rubles) turned out to be better suggestions competitor - the company "IBS expertise" (legal entity of the integrator IBS), which offered to perform the work without reducing the starting price.

In the tender for the implementation of the second stage of work on the project, applications from applicants will be accepted until August 17, 2017, and the summing up is scheduled for August 22. The winner will have to carry out all the work before December 1, 2018, that is, until the same date by which the work on the first stage of the project should be completed. Taking into account the declared price, the amount of contracts for two phases may amount to 1.78 billion rubles.

As of May 3, 2017, the total number of users of centralized and decentralized components of AIS Tax-3 is 131 thousand employees. Of these, 35 thousand users of centralized components, the remaining 96 thousand are users of decentralized components.

According to the FTS's message to the media, the development of the AIS department is carried out in stages as soon as the functional requirements for the system are ready: in 2017, it is planned to announce a tender for the development of the AIS FTS of Russia (stage 2), the planned publication date of the notice is Q2-Q3 2017.

As of May 3, 2017, the FTS took measures to create a centralized IT infrastructure for the AIS "Tax-3". The development and implementation of the application software for functional block No. 1 (registration and accounting of taxpayers) and functional block No. 2 ( property taxes individuals).

Work is underway to implement and prepare for the implementation of the application software of the functional block No. 3 (functions of tax administration of legal entities and individual entrepreneurs). Works on migration of centralized components and databases of transactional and analytical segments of AIS "Tax-3" to the data center system were carried out.

The main platform for the functioning of the centralized components of the AIS "Tax-3" is the federal data center (FTPC) in Dubna near Moscow, the reserve site is the Moscow data center. In 2017, it is planned to transfer the backup site to the backup data center (RDC) in Gorodets, Nizhny Novgorod region.

The application software of the decentralized architecture AIS "Tax-3" at the federal level uses the Oracle Database 11g Enterprise Edition and Oracle Database 12c Enterprise Edition, Microsoft SQL Server 2005 and Solaris 10 OS, AIX 7.1, MS Windows Server 2003 ServicePack 2 and 2008 R2 x64 and Apache Tomcat 7.0.23 application servers (with installed CryptoPro JCP encryption tools).

The central office of the Federal Tax Service uses Oracle Database 11g Enterprise Edition, Microsoft SQL Server 2005 and 2008, MS Windows Server 2003 ServicePack 2 and Server 2008 R2 x64. The client software runs on workstations running Windows XP or Windows 7.

For the operation of regional-level software systems, MS SQL Server 2000 SP4, 2005 Express Edition, 2008 R2 Enterprise Edition and 2012 database servers, MS Windows Server 2003 ServicePack 2 and 2008 R2 x64 application servers are used. Regional client software runs on workstations running Windows XP or Windows 7.

For the operation of local-level software systems, MS SQL Server 2000 SP4, 2005 Express Edition, 2008 R2 Enterprise Edition database servers, MS Windows Server 2003 ServicePack 2 and 2008 R2 x64 application servers are used. The local client software runs on workstations running Windows XP or Windows 7.

Application servers and workstations of automation objects at the federal, regional and local levels are sometimes equipped with additional software: XML parser (version 4.0 SP2) and XML parser 6.0 for Windows, a library for working with XML for SQL Server, Crystal Reports RunTime and Soap SDK 4, runtime components of Visual C ++ V8.0 libraries, Xp_md5 component, backward compatibility package for MS SQL Server 2005 (DTC and SQL-DMO support), LotusDomino 6 and 8, LotusNotes 6-8, Prognoz Platform, Cryptopro ...

To generate output documents on application servers and workstations of automation objects at the federal, regional and local levels, office applications such as MS Office 2003, 2007 and 2010 are installed.

The PAC of the database machine of the analytical segment AIS "Tax-3" was created on the Teradata platform. In a production environment, Enterprise Data Warehouse 6700 is used, merged with Teradata Data Warehouse Appliance 2800. In a development and testing environment, Teradata Data Warehouse Appliance 2650 is used.

The PAC of the database machine of the transactional segment AIS "Tax-3" is organized on the basis of Oracle Exadata Database Machine X5-8 (Primary), X5-8 (Standby 1) and Oracle Exadata Database Machine X3-8 and X2-8 (Standby 2, located in a data center in Moscow.

2016

In June 2016, the Federal Tax Service announced a tender for the development of the Tax-3 system, which, in particular, contains a requirement to select an alternative to products and IBM FileNet based on open source software ().

IT infrastructure and underlying software

Functional elements of the system:

The main elements of AIS "Tax-3" are:

transactional segment;
analytical segment.

Transactional segment

The trial operation of transactional subsystems is conditionally divided into 3 stages. Each queue is a set of tax administration functions that are subject to review. In the course of trial operation, this set is gradually expanding. Moreover, each next queue includes the previous one.

At the same time, at the end of the 3rd stage, it is premature to talk about 100% coverage of the tax administration functions by AIS "Tax-3". The work on the description and implementation of business processes of tax administration has not been completed, therefore, the possibility of new testing queues is not excluded.

Analytical segment

As part of the trial operation of the analytical segment, data from 47 inspections have been raised in the warehouse since August. The information received includes accounting data, information on settlements with the budget, on the performance of duties, on debt settlement and bankruptcy procedures. Another source of data is the federal resources of the Unified State Register of Legal Entities and the Unified State Register of Legal Entities. In contrast to the transactional analytical segment, there is no 3-year limit on the depth of data recovery.

AIS "Tax-3" - a new development from the Federal Tax Service Data are intended for information and analytical subsystems Taxpayer dossier and Visual network analysis. The basic tax authorities have begun testing the taxpayer file subsystem of the 2nd stage.

The process of uploading to the analytical segment is resource-intensive, and therefore, its launch is possible only on weekends in exclusive mode. In order to eliminate problems with communication channels and lack of disk space during the initial unloading, all regions are divided into groups. Each group has its own week for data transfer. Subsequent data update in the storage should be provided with weekly incremental uploads.

On the basis of all tax authorities of the country, trial operation of the analytical subsystem “Analysis property taxes". The implementation of the system will make it possible to carry out a comprehensive analysis of the structure and forecast the income of property taxes, provide access to this information municipalities to determine the rates of regional legislation. In AIS Tax-3, it is planned to create a Unified software product, which will be created on the basis of the analytical segment and which should combine and absorb all available information resources not only of the Control Department - GNP selection, Pre-verification analysis, Risk dossier, Risks task, etc. , but also the IR of Analytical Management - Analysis of SOI ( Tax monitoring based on average industry indicators), Office of Cameral Control - ASK VAT (Automated Control System for VAT Refunds), Transfer Pricing Office - Transfer Pricing (information on controlled transactions).

The goal is to create a Unified task for automating the processes of analyzing data on taxpayers for conducting pre-verification analysis, for conducting desk tax audits as well as planning and conducting field tax audits.

General concepts of taxes and tax systems

A very important condition for the functioning of the state is the presence tax system and efficient taxation. taxes appeared simultaneously with the beginning of the emergence of institutions of power and statehood.

Definition 1

The state is a system of organizing power in society, managing the economic and social life population in a certain area.

Mandatory elements of power are government bodies and legislative acts. The authorities include the entire apparatus of officials conducting public policy, the judicial system, the army, the forces of law and order. Funds are required to support the activities of all these structures. Therefore, compulsory fundraising for the benefit of the state is necessarily introduced. Some of them are called taxes.

Definition 2

Taxes are called unconditional and free payments that are made by individuals and legal entities to the state fund to ensure the activities of the state and all its structural units at any level.

Each state has the right to impose any taxes. Therefore, in world practice, their a large number of... But they can be combined into several main groups:

direct taxes;
indirect taxes;
lump-sum taxes;
income taxes.

[Definition] Direct taxes are taxes that are levied on subjects economic activity for income received from factors of production.

Direct taxes are taxes on personal income, income taxes, etc.

Definition 3

Indirect taxes are taxes in the form of payments for goods and services that are already included in the price of the goods.

Indirect taxes include value added tax, excise taxes.

Definition 5

Income tax- This is a tax, the rate of which is a certain percentage of income.

Distinguish between progressive, regressive and proportional types of income tax.

Taxes perform several important functions in the state:

fiscal (ensuring the filling of the budget);
distribution (redirecting the collected funds to other budget items and to other regions);
regulatory (state management of economic development through tax policy);
control function (control of the financial condition of the state, regions, business entities).

The procedure for establishing and collecting taxes, their list is established by the legislation in force in the country (tax code).

Definition 6

The whole set of taxes in the state, the principles of their formation, collection and cancellation, legislative the tax base, bodies conducting taxation, tax collection and controlling these processes form the state tax system.

The concept of information systems and their varieties

As you know, any system is a collection of individual components connected into a single whole by certain conditions or mutual influence. There are several definitions of this concept that are close in meaning. The main condition of the system is the combination of components into a single whole - integrity. There is a great variety and variety of systems: technical, political, biological, state, public, scientific, etc.

All systems share a number of qualities in common. Each element of the system performs a certain specific function (task). All elements complement each other. The actions of the elements are coordinated and ordered. This feature is determined by the structure of the system. It also determines its properties.

Definition 7

An information system is an ordered and organizationally selected set of documents and information technologies, computer technology and communications, which implements information processes.

Information systems allow you to collect, store information, process and provide it in accordance with specific tasks. Therefore, they can have several varieties: economic Information system(EIS), automated information system (AIS), geographic information system (GIS), etc. Therefore, they are divided into two large groups - material and abstract. The first are a collection of material objects. And the latter are the result of human thinking (ideas, theories, hypotheses). The economic information system is of interest to us.

Definition 8

An economic information system is a set of information flows (external and internal) about an economic object, its relationship and interaction with other objects, methods, means and personnel involved in information processing and management decision-making.

In the field of economic management, the automation of many processes, including the receipt and processing of information, is very important.

Definition 9

An automated information system is a system of computing and communication equipment, software, service personnel (programmers, operators, etc.), which provides automated search and processing of information.

Features of information systems in taxation

In the taxation system, information systems play a very important role. This is especially true for an automated information system. It allows you to control the organs tax service(tax police), collect and classify taxpayer information. In addition, the use of AIS allows you to timely process the information provided to the tax services for the timely calculation of the correct tax rate.

In addition, the automated information system significantly expands the scope of tasks solved by the tax service. It allows you to increase the level of analysis (analyticity) of the processed information and the validity decisions taken... In addition, the use of modern computer technology significantly reduces the labor intensity of tax services, increases the rationality of their work.

Implementation in tax area automated information systems allows you to solve the following issues:

to increase the efficiency of the tax system by improving the quality and efficiency of decisions;
to increase the labor productivity of tax officials;
improve information support for tax services at all levels;
to increase the reliability and objectivity of accounting for the collection of taxes and their amounts, to make this process "transparent";
improve quality accounting;
avoid corruption in the tax system and in the state apparatus;
significantly reduce paperwork.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

abstract

in the discipline "Information technology in management"

"Automated Information System of the Federal Tax Service (AIS Tax)".

Completed by a 2nd year student:

Larina A.A.

Checked by the candidate of physical and mathematical sciences,

Associate Professor: S.L. Lebedeva

Moscow 2014

Introduction

Tax Service and AIS "Tax"

Creation of AIS "Tax"

Implementation of the tasks of the AIS "Tax" subsystems

Features of information support AIS "Tax"

Information technology used in the tax service

Conclusion

Bibliography

Introduction

The purpose of this essay is to consider the role of taxes in general as a tool state regulation... Also, consideration of the need to introduce an automated information system "Tax". The principles of creating such an information system. What are the pros and cons of the introduction of the AIS "Tax".

In general, an automated information system is a collection of software and hardware designed for storing and / or managing data and information and making calculations. Its main properties are: extensibility, portability, multi-platform, support for generally accepted standards, data integrity, performance, user-friendliness.

The implementation of the information system in various areas contributes to:

1. obtaining more rational options for solving problems, through the introduction of mathematical methods and intelligent systems;

2. freeing users from routine work due to its automation;

3.replacement paper carriers data to electronic;

4. providing reliable information;

5. Reducing the cost of producing products and services.

In the process of managing the economy, the state influences various areas economic life... This impact is necessary to achieve sustainable economic growth in the country, employment of the able-bodied population, ensuring a high standard of living of the population, etc. All goals are interconnected, and it is almost impossible to achieve them simultaneously. One of the main instruments of government regulation is tax policy.

Tax office andAIS "Tax"

Tax policy is one of the main instruments of government regulation. The tax system of the Russian Federation is represented by a set of taxes, fees, duties and other payments collected in accordance with the established procedure from payers - legal entities and individuals on the territory of the country. All tax payments go to budget system Russia, and form cash income the state. The collected funds are necessary for the state to fulfill the assumed social, defense, law enforcement and other functions.

Implementation market transformations in Russia led to the creation of a tax service, which through the system of taxes and fees is state machinery financial impact on the economy.

The purpose of the tax management system is the optimal and effective development of the economy through the influence of the subject of management on the objects of management. The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, an automated information system is being created in the tax authorities. It is intended for:

1.automation of the functions of all levels of the tax service to ensure the collection of taxes and other obligatory payments to the budget and extrabudgetary funds;

2. Conducting a comprehensive operational analysis of materials on taxation;

3. providing the management bodies and the corresponding levels of tax services with reliable information.

To create an automated information system of the tax service, it is necessary to know what functions are inherent in each level and how the interaction between these levels is carried out. The tax system has a hierarchical structure, which is shown in Figure 1.

RF President	RF government

1st level
State Tax Service of the Russian Federation

2nd level
Regional and regional tax authorities	Tax services of the republics	Tax services of Moscow and St. Petersburg

3rd level
District Tax Inspections	Tax inspectorates of cities	Tax inspectorates of urban areas

Figure 1 - The structure of the system of bodies of the State Tax Service of the Russian Federation.

The structure and composition of the taxation management system in Russia correspond to its administrative-territorial division.

For example, tax inspectorates of districts, cities without regional divisions and urban areas carry out the following functions:

1. control over compliance with the legislation on taxes and other payments to the budget;

2. accounting of payers of taxes and payments to the budget;

3. Ensuring the correctness of the calculation of taxes and payments and control over the timeliness of their receipt to the budget;

4.Verification of reliability and control over the timeliness of submission by payers accounting statements and calculations related to the calculation and payment of taxes and payments to the budget;

5. interaction with executive authorities, law enforcement, financial and credit authorities in terms of control over the correctness of implementation and enforcement of legislation;

6.imposition financial sanctions stipulated by the legislation for its violation, and ensuring the correctness of their application;

7. compilation, analysis and submission to district and city financial authorities information on actually received amounts of taxes and payments to the budget;

8. compilation, analysis and presentation to the higher state tax authorities established reporting;

9. keeping in the established order of office work and other functions.

To carry out all these functions, the automated information system "Tax" has been created in the management system of the bodies of the State Tax Service of the Russian Federation. It is a form of organizational management of the State Tax Service on the basis of new means and methods of data processing, the use of new information technologies. AIS "Tax" allows you to expand the range of tasks to be solved, increase the analytical level, validity and timeliness of decisions, reduce labor intensity and rationalize the management activities of tax authorities through the use of economic and mathematical methods, computers and communications, streamlining information flows.

The objectives of the functioning of the automated information system "Tax" are:

1. Increasing the efficiency of the functioning of the taxation system due to the efficiency and quality of decisions made.

2. Improving the efficiency of work and increasing labor productivity tax inspectors.

3. Providing tax inspectorates at all levels with complete and timely information on tax legislation.

4. Improving the reliability of data on taxpayer accounting and the effectiveness of control over compliance with tax legislation.

5. Improving the quality and efficiency of accounting.

6. Obtaining data on the receipt of taxes and other payments to the budget.

7. Analysis of the dynamics of receipts of tax amounts and the possibility of forecasting this dynamics.

8. Informing the administration of various levels about tax receipts and compliance with tax laws.

9. Reducing the volume of paper workflow.

At the present stage of development of the country's economy, the success of the tax system in Russia largely depends on the effectiveness of the functioning of the AIS. Automated information systems implement appropriate Information Technology.

Automated information technology in the tax system is a set of methods, information processes and software and hardware, combined into a technological chain, which ensures the collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as to increase their reliability and efficiency.

One of the priority tasks of the tax service is the informatization of tax authorities, it is supposed to use information technologies, create information systems that effectively support the functioning of the structure of tax authorities.

The structure of the AIS tax service is multi-level. The existing tax service system in the country consists of a large number of elements. The entire system and each of its elements have extensive internal and external connections. For the normal functioning of the system, both individual elements (tax inspectorates) and the system as a whole are managed. In the tax system, the management process is an informational process.

AIS of the tax service has a standard composition and consists of functional and supporting parts.

1. The functional part reflects the subject area, the content orientation of the AIS. Depending on the functions performed by tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS "Tax". Functional subsystems consist of complexes of tasks characterized by a certain economic content, the achievement of a specific goal, which should be provided by the management function.

2. The support part includes information, hardware, software and other types of support, typical for any automated information system of an organizational type.

2.1. Information support includes the whole set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, information data arrays on computer media used in the process of automating the solution of functional tasks.

2.2. Technical support is a set of technical means for information processing, which are based on various computers, as well as means that allow information to be transferred between various automated workstations both within tax authorities and in their interaction with other economic objects and systems.

2.3. The software is a complex of various software tools of a general and applied nature, necessary for performing various tasks solved by the tax authorities.

The automated information system of the tax service belongs to the class of large systems. AIS with minimal manual labor should ensure the collection, processing and analysis of information about the state of the control object, the development of control actions, the exchange of information both within the system and between other systems of the same and different levels. AIS should be equipped with such a set of technical means that would ensure the implementation of control algorithms, communication between systems, ease of input of initial information, a variety of output of processing results, simplicity and manufacturability Maintenance, compatibility of all technical modules both in software and informational aspects. An essential requirement is the development and operation of the system based on the available operating systems of various types, application packages, database management systems, software packages, etc. In the information aspect, the system should provide sufficient and complete information for the implementation of its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, generate output information in a form that is convenient for users to perceive, etc. ...

Creation of AIS "Tax"

The creation of AIS "Tax" is associated with the solution of a number of problems. Such as information association of tax services by telecommunication networks and ensuring the possibility of access to information resources of each of them; development, creation and maintenance of databases; equipping tax authorities with computing systems with developed periphery; development of software for solving functional problems of the system.

At the first stage of the creation of the AIS "Tax", the analysis of the subject area and the development of the statement of the problem or a set of tasks are carried out. The statement of the problem is carried out with the direct participation of specialists from the tax service, whose functions are subject to automation. The essence of this stage consists in the examination of the organizational and functional structure of the tax authority and the development of technical specifications.

On the basis of the terms of reference, a technical project for an automated system is being developed. The purpose of this stage is to create information-logical models of the taxation system. The most important part of creating technical project is the choice of software and methods of project implementation. For the implementation of individual simple tasks, spreadsheets can be used. An essential place in the project is occupied by information and reference systems, such as legislative and regulations on taxation, databases on general legal issues, databases on guidance and methodological materials, etc. Not a single structural subdivision of the tax authorities can do without their use.

An important step at the stage technical design is the definition of the composition and structure of professional databases, the functional and informational composition of which depends on the functions of a particular contractor. These include databases of initial and reporting data on tax revenues in various sections, databases of internal documents for various purposes, databases containing letters, proposals, responses to tax legislation etc.

The next step is detailed design. At this stage, work is carried out to create the necessary documentation, structuring and programming the components identified in the previous stage. The result of the working project is a set of automated workstations for tax authorities, a set of user databases, a set of technical documentation for the system. The tools used at the detailed design stage include all the variety software products ranging from operating systems to programming languages.

Upon completion of the detailed design, the developed project is introduced. Based on the results of the implementation, an act is drawn up, which contains an assessment of the result obtained and a list of comments to be eliminated. After eliminating the shortcomings, a project acceptance protocol is drawn up and the design process ends.

During the operation of the system, it is necessary to support the project. This is due to the fact that the project is essentially a prototype of the system being designed; it is developed by informatization specialists and can be further modernized depending on the changing conditions of the functioning of the tax service system.

Implementation of the tasks of the AIS "Tax" subsystems

Let us consider the procedure for implementing the tasks of the main subsystems of the functional part of the AIS "Tax" using the example of the lower level - tax inspectorates of cities and regions - in terms of working with legal entities. automated information tax office

The legal service of the tax inspectorate carries out accounting and registration of taxpayers. This is where information processing begins.

The legal service, guided in its activities by the regulatory and legal framework, accepts from the taxpayer all the necessary registration documents, on the basis of which a database is created containing all information about the taxpayer, and assigns a unique registration number to the taxpayer. As a result, an "electronic folder" is created for the taxpayer. The information contained in the "electronic folder" is used by all other structural divisions of the tax inspectorate. The information that is generated in the "Registration of enterprises" subsystem is used by other functional subsystems of the AIS "Tax", first of all, by the subsystem " Office check».

The service of tax inspectors collects, within the timeframe established by law, reporting documents from taxpayers, which are subsequently necessary to solve the tasks of a desk audit. A cameral check consists in determining the correctness of filling out the financial statements, calculating the amounts of taxes, and the accuracy of filling out forms. For this, the reporting data submitted by the taxpayer is entered into a computer and the taxpayer's "electronic folder" is replenished. new information, which allows you to track the main indicators of the results of the financial and economic activities of the enterprise in different periods. The solution of the tasks of a desk audit is associated with the use of not only the data generated in the subsystem "Registration of enterprises", but also regulatory and reference information on organizational and legal forms, tax rates, payment terms, various tax benefits and other information created in the subsystem "Maintaining normative legal documentation ".

The use of computer technology makes it possible to track the dynamics of an enterprise's development, its compliance with tax legislation, identify violations of this legislation, charge payments to the budget and form a list of enterprises for documentary verification.

The information generated in the subsystem "Maintaining regulatory documents serves as the basis for solving the problems of the remaining functional subsystems related to the processing of data on taxpayers - legal entities. First of all, this concerns documentary checks. Documentary checks are carried out by the tax inspection services according to the instructions. The purpose of the documentary check is to identify the correctness and reliability of the organization and maintenance of accounting at enterprises, the timeliness and completeness of the payment of taxes and other payments to the budget, as well as the correctness of the application of existing benefits. The audit is carried out at the location of the taxpaying enterprises. It involves reviewing all the necessary documentation of the enterprise in order to achieve the goals of documentary verification. The use of computer technology to solve the problems of documentary verification allows you to draw up an inspection report, which sets out all violations of tax legislation and the procedure for organizing and maintaining accounting at the inspected enterprise, if they occur, and to accrue fines and penalties in accordance with the qualification of violations. To do this, it should be possible to access the databases of such subsystems as "Registration of enterprises", "Cameral inspection", "Maintaining regulatory documents".

The information generated in the "Documentary check" subsystem is used by the "Maintaining corporate cards" subsystem to record tax arrears or overpayment, as well as reflect data on the sanctions applied under the check act.

With the help of a computer in the subsystem "Maintaining face cards of enterprises", the balance of payments of the enterprise with the budget for each tax is revealed. Data for each taxpayer enterprise on the accrued tax amounts come from the subsystems of desk and documentary audits. The banks receive information about the taxes paid and the crediting of money to the corresponding budget account. Comparison of the accrued and paid amounts for specific taxes and terms allows you to determine the balance of payments. As a result, the amount of arrears or overpayments for all taxes and tax payments to the budget is determined. If the taxpayer has an overpayment for one of the taxes, then it can be offset against forthcoming payments, taken into account in the repayment of arrears on other taxes, or returned to the payer to his current account. These operations are carried out on the basis of letters from taxpayers. If there is an arrears for any taxes, then the payer must pay it off or this amount is withdrawn from his current account in an indisputable order by collection order.

An important task in automating the work of the tax service is not only assigning to a computer the tasks of monitoring, processing and storing information on the accrual and payment of various taxes, maintaining the regulatory framework for tax legislation, generating reports for tax authorities, but also creating an automated interface with banks, customs authorities and other external structures. This will make it possible to efficiently control the movement of taxpayers' funds and carry out transactions on their personal accounts.

Features of information support AIS "Tax"

Information support of AIS "Tax" is an information model of tax authorities. The tasks of information support for the system of tax authorities depend on the main functions performed by its structures. Information support should provide AIS users with the information necessary for them to perform their professional duties. The system should be able to store and process information in a distributed manner, accumulate information in data banks at places of use, provide users with automated, authorized access to information, its one-time input and multiple, multipurpose use. An informational relationship should be provided both between the tasks solved by each functional subsystem and with external levels. External in relation to AIS "Tax" are enterprises, organizations, individuals, the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc. The automated taxation system includes:

1. Out-of-machine information support - a set of indicators, a system of classification and coding of information, a system of documentation and workflow, information flows.

The system of indicators consists of initial, intermediate and final indicators that are collected, converted and issued by AIS for the purposes of ensuring the activities of tax authorities. Indicators characterize objects of taxation, different kinds taxes, tax rates, financial condition taxpayers, the state of settlements of taxpayers with the budget, etc. Indicators are contained in documents that are the most common carrier of initial and final information.

Information flows represent a directed, stable movement of documents from their sources to their recipients. Information flows give the most complete picture of the information system of taxation due to the fact that with their help spatio-temporal and volumetric characteristics are revealed, the dynamism of information processes and their interaction are reflected. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows can be documents, indicators, requisites, symbols.

An important component of off-machine information support is the classification and coding system. In the conditions of AIS functioning, methods, coding methods, rational classification of nomenclatures should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and efficiently use information processing. AIS "Tax" must use unified system classification and coding of information, which is based on the application:

1.all-Russian classifiers (countries of the world, economic regions, branches of the national economy, bodies government controlled, units of measurement, types economic activity, objects of administrative-territorial division and settlements);

2. departmental classifiers (forms of ownership, organizational and legal forms of business entities, income and expenditure of budgets in the Russian Federation, standard bank accounts, banks);

3.system classifiers (taxes and payments, objects of taxation, tax incentives, types of tax benefits, penalties, taxpayer identification numbers, designation systems of the State Tax Inspectorates).

2. Intra-machine information support - presentation of data on machine media in the form of various in content and purpose, specially organized arrays, databases and their information links.

Intra-machine information support forms the information environment to meet the various professional needs of users of the taxation system. It includes all types of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, data banks.

Arrays, as well as the data they contain, can be divided into variables and constants according to the degree of stability. The variables contain information, the volume of changes in which during the year exceeds 20% of the annual volume (information on the results of operational control, ensuring the completeness and timeliness of the receipt of taxes, fees, other payments and reporting, etc.). Arrays containing the rest of the information are considered constant (texts of laws, decrees and decrees of the President and the Government of the Russian Federation, decrees local authorities authorities, other legal acts, classifiers, reference books and dictionaries used in the AIS "Tax", etc.).

The main form of data organization for their accumulation, processing and storage in a computer should be databases. Databases are made up of arrays. The functional and informational composition of the database depends on the specifics of each workplace and on the qualifications of the specialist. The operation of such databases is provided by special software. Significant place in information support AIS "Tax" is occupied by information and reference systems. For their functioning, create: databases on legislative and regulations on taxation; databases of instructional and methodological materials; databases on general legal issues. A feature of these databases is that they are actively used by all divisions of the tax inspection.

Information technology used in the tax service

The basis of new information technology is distributed computer technology, "Friendly" software and advanced communications. The fundamental difference between the new information technology consists not only in automating the processes of changing the form and location of information, but also in changing its content. There are two approaches to implementation new technology into the tax structure.

1. Information technology adapts to the existing organizational structure and there is only a modernization of the existing methods of work. At the same time, communications are poorly developed and the complex of technological operations covers only local workplaces. This approach minimizes the risk of implementation, since costs are minimized and the organizational structure does not change. The functions of collecting and processing information are being merged with the function of making decisions.

2. The organizational structure is changing in such a way that information technology has the greatest effect. A characteristic feature of this approach is the maximum development of communications and the development of new organizational relationships, which were previously economically inexpedient. In addition, it becomes possible to expand the system in accordance with the needs of the organization and available resources. At the same time, data archives are rationally distributed, the volume of circulating information is reduced and the efficiency of the work of each management level is achieved.

Both approaches are characterized by a change in the use of technical means associated with the combination of technology with the user's workplace, thereby bridging the gap between the information and organizational structure. Personal computers, which are the basis of new information technology, allow the integration of information processes in various institutions. Due to the versatility of the technical means used, technological, methodological and organizational integration of information systems is ensured in the form of a network of automated workstations (AWS).

AWS in the tax system is a complex of technical modules, interconnected, provided with software and capable of realizing a complete information technology. The complex includes the following modules: processor, display, printer, keyboard, mouse manipulator, plotter, scanner, streamer, equipment for remote data transmission. The software elements of the AWS are operating systems, database management systems, application packages, original programs, graphic and text editors, table processors, etc. Thus, we are talking about a complex of technical and software - a tool for any user. The functional structure of AIS "Tax" involves the organization in tax offices automated workstations for document processing legal entities and processing of documents of individuals. Depending on the amount of information and the distribution of functions between the divisions of tax authorities, AWPs can be combined into (one or more) local area network or multi-user system. At the same time, it should be ensured that the various levels of tax authorities are linked with each other, as well as with automated systems authorities and administration, law enforcement, financial and credit authorities and the tax police. The exchange of information should be carried out by transferring it through communication channels or by sending magnetic media... The composition and structure of functional AWPs may differ depending on the characteristics of the tax authority. AWPs should function in dialog and batch modes of information processing.

Conclusion

The effective functioning of the tax system is possible only if the use of advanced information technologies based on modern computer technology.

An automated information system is being created in the tax service bodies, designed to automate the functions of all levels of the tax system to ensure the collection of taxes and other obligatory payments to the budget and extra-budgetary funds, to carry out a comprehensive operational analysis of materials on taxation, to provide the governing bodies and the corresponding levels of tax services with reliable information.

AIS "Tax" is a form of organizational management of the bodies of the State Tax Service based on new means and methods of data processing, the use of new information technologies.

The structure of the AIS of the tax service, like the structure of the tax authorities themselves, is multi-level. Each level of the tax system has its own set of tasks to be automated.

An important task of automating the work of the tax service is not only assigning to a computer the tasks of monitoring, processing and storing information on the accrual and payment of various taxes, maintaining the regulatory framework on tax legislation, generating reports for tax authorities, but also creating an automated interface with banks, customs bodies and other external structures.

Bibliography

1. Basic concepts and essence of information management [Electronic resource] / Encyclopedia of the Economist - Access mode: http://www.grandars.ru.

2. Automated information technologies for the formation, processing and presentation of data in the tax service [Electronic resource] / Taxes and tax law- Access mode: http://www.taxesright.ru.

3. Titorenko G.A. Automated information technologies in economics: textbook. - M: UNITI, 2005 .-- 399 p.

4. Order of the Federal Tax Service of Russia dated March 29, 2013 No. ММВ-7-6 / [email protected]“On approval of the Regulation on the organization of work on the development of the automated information system of the Federal Tax Service (“ AIS Tax ”). [Electronic resource] - Access mode:

http://www.consultant.ru.

Posted on Allbest.ru

...

Clarification

AIS Tax-3 is an automated information system of the Federal Tax Service of the Russian Federation (FTS RF), which is used for the official purposes of the FTS RF. Thanks to AIS Tax-3, tax authorities are able to receive and generate information about taxpayers throughout the Russian Federation in automatic mode.

The regulation on the automated information system of the Federal Tax Service (AIS "Tax-3") was approved by Order of the Federal Tax Service of the Russian Federation of March 14, 2016 N ММВ-7-12 / [email protected]

Order of the Federal Tax Service of Russia dated March 14, 2016 N ММВ-7-12 / [email protected]"On approval of the Regulations on the automated information system of the Federal Tax Service (AIS" Tax-3 ")"

In order to systematize the main approaches to the creation, development, maintenance and use of the automated information system of the Federal Tax Service, I order:

1. To approve the Regulation on the automated information system of the Federal Tax Service (AIS "Tax-3") (hereinafter referred to as the Regulation) in accordance with the appendix to this order.

2. Heads of structural divisions of the central office of the Federal Tax Service of Russia, heads of departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, heads of interregional inspections of the Federal Tax Service of Russia, CEOs organizations subordinate to the Federal Tax Service of Russia, in the future, be guided by the requirements of the Regulations.

Supervisor

Federal Tax Service

M. V. MISHUSTIN

Approved by

by order of the Federal Tax Service of Russia

To work with the AIS "Fee Payers" you need a computer with the following configuration:

Operating system Windows XP (SP3) / 2003/7/8/10. Recommended OS is Windows 7 x64.
A 32-bit (x86) or 64-bit (x64) processor with a clock speed of 1.5 gigahertz (GHz) or higher;
A minimum of 3 gigabytes (GB) (for a 32-bit system) or 4 GB (for a 64-bit system) of random access memory (RAM);
A minimum of 15 gigabytes (GB) of available (free) hard disk space
It is allowed to use an HTTP proxy that supports the transmission of TLS / SSL traffic (the proxy server must support the CONNECT operation).

For those cases when large lists (from 1 million citizens) will be loaded into the AIS "Tax Payers", before starting work, you need to change the standard settings in the application.
For this:

Make sure the application is not running.
Open the expensesPayers * .ini file in the application installation directory (for example, c: \ Program Files (x86) \ Expenses Payers Registry \)
In the open file, change the value -Xmx256m to -Xmx1024m. This will determine the maximum available memory for the application as 1024 MB (1 GB).
Save the configuration file and close.
Launch the application.

"AIS Tax Payers" for the parent organization:

Software installation file (Expenses Payers Head 0.11.0.exe)
ExpensesPayersHead-0.11.0.zip)

AIS "Tax payers" for parent organizations with the ability to work with the population register:

Software installation file (Expenses Payers Registry 0.11.0.exe)
Archive for local update (ExpensesPayersRegistry-0.11.0.zip)

AIS "Payers of the levy" for a subordinate organization:

Software installation file (Expenses Payers 0.11.0.exe)
Archive for local update (ExpensesPayers-0.11.0.zip)

Changes in version 0.11.0:

The transfer of lists of citizens from previous reporting periods to the current one has been implemented.
1. Only those periods of participation in the financing of government expenditures are carried forward, for which the period of the previous reporting period ended on 12/31/2015. In this case, the beginning of the period becomes 01.01.2016.
2. The amount of the GPA, if it was indicated in the previous period, is not transferred to the current one.
Implemented a preview of the records of the general unified list of citizens with indication of information about the name of the logical list in which the record is located.
The ability to edit the records of the general unified list of citizens has been implemented.
The ability to search for the full name and identification number of entries in the general unified list of citizens has been implemented.
The ability to select the sorting of records of the general unified list of citizens has been implemented.
The ability to select the sorting of records in the list of citizens has been implemented.
The functionality of working with the lists of citizens has been improved in accordance with the changes in the format of the GPA amount.
1. Changes will also be made on the side of the portal that receives the lists of citizens, and the functionality of manual loading of lists by the inspector.
2. Note that in order to successfully send / upload lists of citizens to the portal (or when exchanging between different configurations of the application), the amounts in the lists for 2016 and more must be indicated in denominated monetary units. To do this, you need to update the software version to the current one, and if there are lists for 2016 formed in previous versions of the software and containing records about citizens with the specified GPA amount, make sure that they are correct.

More detailed description new functionality has been added to the user manual.

Changes in version 0.10.0:

At the request of the Ministry of Labor, in the configurations for the subordinate and head organization, the possibility of forming protocols for controlling the input of information has been implemented.
The protocol can be formed in two versions:
1. In the context of the available lists for the selected year. Information about the number of entries in each of the lists will be displayed.
2. In the context of the organizations that submitted information. In this case, information about the number of records created by each organization will be reflected.

Added a check on application startup if the database is in a locked state.

Changes in version 0.9.0:

The audit of operations in relation to the directory of organizations has been expanded. Added the event type "Editing the directory of organizations", in the context of which adding, editing and deleting an organization in the directory is logged.
A sign has been added to the directory of organizations, which reflects the fact of unloading an organization as part of the directory for a subordinate organization. For those organizations that have been unloaded, bulk deletion is prohibited (such organizations can only be deleted in the single selection mode). Also, when trying to delete an unloaded organization, the user is shown a detailed explanation about possible consequences this operation.
At the time of unloading the list of citizens, a check was added for the presence of records about citizens entered by organizations, which were subsequently removed from the directory. In this case, unloading is blocked and a protocol is created (in the form of a text file), which reflects incorrect entries about citizens. The upload can be performed after the user corrects all the entries specified in the protocol.
At the time of loading the list of citizens, if it shows signs of using organizations that have been removed from the directory, a detailed explanation of possible reasons for the user is displayed.
Logging has been expanded, and detailed information has been added about errors associated with building a chain of certificates when using EDS.

For reference: update in accordance with Chapter 4 "Updating the application" of the "User's Guide".

UK economy

All-Russian classifier of units of measurement

Navigation strips. Automated information system "Tax Automated information system tax