Information support of the activities of federal bodies of the Tax Police of Russia. Modern information technologies in the work of Bellyaev tax authorities Arthur Irekovich Information system in tax authorities
Ministry of Education and Science
RUSSIAN FEDERATION
State educational institution
Higher professional education
"Tambov State University"
THEM. G.R. IDRZHAVINA
Academy of Economics and Management
Abstract on the topic:
« Information systems in tax authorities».
Performed: Student 508 gr.
Kozyreva Irina
Checked: Mukin S.V.
Tambov 2010
Introduction ................................................................................. ....... 3
1. History and Prerequisites for the Development of New Information Technologies Department of Taxation Management .............................................................. ... 5
2 .Information system in tax authorities ........................ .. ...... ..... 8
2.1 Characteristic of computer information technology and tax information processing .......................................12
2.2 . Nalog reporting through the Internet ............... .................... 15
Electronic document management systems .............................. .23
3 The benefit of the information support of the AIS of tax authorities ................................................................................. ... .24
Conclusion .................................................................................... 31
List of references .................................................................. ... ... 34
Introduction
The State Tax Service of the Russian Federation enters the system of central government bodies of the Russian Federation and is subject to the President of the Russian Federation and the Government of the Russian Federation.
The main task of the State Tax Service of the Russian Federation is to monitor compliance with the legislation on taxes, the correctness of their calculus, the completeness and timeliness of the application to the relevant budgets of state taxes and other payments established by the legislation.
The purpose of the tax management system is the optimal and efficient development of the economy through the impact of the management entity on management facilities. In the problem under consideration, enterprises and organizations of various forms of ownership and population are acting as objects of management. The subject of the Office is the state represented by the tax service. Impact is carried out through the system of taxes established by the legislation.
The effective functioning of the tax system is possible only when using advanced information technologies based on modern computer technician. For this purpose, an automated information system is created in the tax service authorities, which is designed to automate the functions of all levels of the tax service to ensure taxation and other mandatory payments to the budget and extrabudgetary funds, the comprehensive operational analysis of taxation materials, providing management bodies and the corresponding tax levels Services are reliable information.
Automated Information Technology (AIT) in the Tax System - this is a set of methods, information processes and software and hardware, combined into a technological chain, ensuring the collection, processing, storage, dissemination and display of information in order to reduce the complexity of the processes of using the information resource, as well as increasing their reliability and efficiency.
Information support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the tax authority system used in the process of automating the solution of the task. In an information aspect, the system must provide sufficient and complete information to implement its basic functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, form output information in a form convenient for perception by users, etc.
The system of indicators consists of source, intermediate and resulting indicators. They characterize tax objects, various types of taxes, tax rates, financial state of taxpayers, the state of calculation of taxpayers with the budget, etc.
1. The history and prerequisites for the development of new information technologies in the field of taxation management
At the time of the creation of tax authorities, the existing technology of work of financial structures was transferred to them.
The main indicators This technology was:
Obtaining information from taxpayers in the personal contact of the tax inspector with them;
Manual processing of the received information, storing it only on paper carriers;
Non-inflammativity of most tax collecting procedures;
The spontaneous information system.
The informatization of the tax authorities has reduced the provision of employees in low-cost computer and printers, using standard text editors, spreadsheets and disparate DBMSs that are not adapted to work with large amounts of information and the construction of a single information space. Such technology could only exist in the face of a small number of taxpayers.
In this regard, several concepts of typical software complexes were worked out for regional and municipal tax authorities, characterized by the composition of technical means and applied software.
Development and implementation of computer technology and AIS within the framework of local governments for a long time was carried out by each region in accordance with local regulatory documents and regulatory acts for each type of accounting, which created the well-known problems of the formation of a single information space, due to their incompatibility among themselves and with AIS "Tax" The problem is aggravated by the fact that many accounting facilities are unreasonably divided between organs of various departments with their AIS and AIT. This is especially manifested in such an object of accounting as "Real Estate", which is the estate and land are taken into account and registered in three departments.
At the same time, the task of updating the computer fleet at the expense of Pentium computers, as the client part in a number of inspections is implemented in the DOS environment.
Designing implementation of integrated complexes for territorial tax inspections, providing a unified data administration system for the taxation of legal entities and individuals and a single maintenance of regulatory information, provides:
automation of all functions for accounting for taxpayers and tax revenues;
information interaction of all structural divisions of the tax system among themselves and with external departments;
the release of labor resources engaged in non-production and technical work;
improving labor productivity;
the efficiency and accuracy of the results of accounting, analysis and forecasting of tax revenues.
The large-scale introduction of paperless information technology when interacting with taxpayers and other departments was aimed at improving the effectiveness of tax collection and payments due to:
Reducing the total number of employees in the territorial tax inspectorate engaged in the implementation of functions and procedures related to data entry.
Focusing the activities of employees of territorial tax authorities on those aspects of tax administration that require direct meetings with taxpayers;
Eliminating the influence of peak situations for the work of territorial inspections;
Enhance the quality of cameral and exit tax checks
In recent years, there has been a tendency to transfer the center of severity of reception and processing electronic documents to data processing centers (data center), in which, in turn, scanner technology entry information from paper documents should be used, which should increase the efficiency of the territorial tax authorities.
To carry out the work of the FNS units, a multi-level AIS "Tax" is already functioning, which ensures the solution of the accumulation and processing problems in inspections. The ultimate goal of the AIS of tax services is to build an integrated information system that unites all the tax system structures on the basis of a single information base with phased integration into a single information space of administrative authorities, banks, treasury, customs, registration centers, accounting and management services, land resources and Dr.
The need for this is determined by the nature of the AIS of the tax system, as an open-type corporate system with a multitude of external relations. Sources of information accumulated in the Databases of AIS EMNS are divisions of state bodies and institutions, of which data on the income of taxpayers, receipts and return taxes and fees, property, land plots, etc.
The existing AIS of tax services performed their functions for a long time and corresponded to the objectives of the main functions of the tax authorities for the storage and processing of information coming from taxpayers, and improving the productivity of the tax inspector.
But the disunity of automation tools for the levels of the hierarchy of tax authorities, the insufficient development of telecommunication funds, the absence of uniform means of information protection, algorithms and information exchange of information both inside AIS FTS, and with the AIS interacting with it, the inability to process information stored in various databases, Increased demands on taxpayer accounting processes, timeliness and completeness of tax fees and payments, led to an increase in the burden on tax authorities and made the existing AIS of "tax" unable to fully fulfill their functions. Therefore, in 2000, the MNA decided to create AIS "Tax" of the second stage, providing:
Integration of information resources;
Maximum use of the MNS Telecommunications System of the Russian Federation with direct user access to integrated databases;
Standardization Encognition of components of AIS.
2. Informational system in tax authorities
The main task of all divisions of the State Tax Service of the Russian Federation is to monitor compliance with the legislation on taxes, for the correctness of their calculus, the completeness and timeliness of the application to the relevant budgets of state taxes and other payments established by the legislation.
The purpose of the tax management system is the optimal and efficient development of the economy through the impact of the management entity on management facilities. In the system under consideration, enterprises and organizations of various forms of ownership are acting as objects of management. The subject of the Office is the state represented by the tax service. Impact is carried out through the system of taxes established by the legislation.
The effective functioning of the tax system is possible only when using advanced information technologies based on modern computer technician. To this end, an information system (IP) was created for accounting and monitoring the collection of local taxes, which is designed to automate the functions of the Committee of the Consumer Market and Services to the population to ensure the tax collection of trade.
The use of the IC made it possible to expand the circle of solved problems, increase the analyticalness, validity and timeliness of the decisions made, reduce the complexity and rationalize the management activities of the local administration bodies by applying economic and mathematical methods, computing equipment and communications, streamlining information flows.
The objectives of the developed IP have been formulated as follows.
Improving the efficiency of the functioning of the tax system due to the efficiency and improvement of the quality of decisions.
Improving the efficiency of work and improving the labor productivity of administration workers.
Improving the accuracy of data on the accounting of taxpayers and the effectiveness of monitoring compliance with tax legislation.
Receiving data on taxes in the local budget. Analysis of the dynamics of receipt of tax amounts and the possibility of predicting this dynamics.
Informing the administration of various levels about taxation and compliance with tax legislation.
Reducing paper workflow.
When designing IP, the following were taken into account principles.
1. Systemity. Approach to the object as a whole to identify the diverse types of links on this basis between the structural elements that ensure the integrity of the system; Establish the directions of production and economic activity of the system and the specific functions implemented by it.
2. Development. IP was created taking into account the constant replenishment and updating of the functions of the system and the types of its provisions. It is envisaged that the automated system should increase its computing power, to be equipped with new technical and software, to be able to constantly expand and update the range of tasks and the information fund created as a database system.
3. Automation of information flows and document management. Comprehensive use of technical means at all stages of information from the moment of its registration before receiving the resulting indicators and formation of management decisions.
4. Abstraction. The allocation of significant (from a specific position of consideration) aspects of the system and distraction from insignificant to present the problem in a simpler general form, convenient for analysis and design.
5. Data independence. Data models are analyzed and designed regardless of the processes of their processing, as well as on their physical structure and distribution in the technical environment.
6. Compatibility. The ability to interact the automated system with the UR administration of the city in the process of their joint functioning.
When designing research and monitoring of local tax collecting, the fact that the greatest return on the use of a similar system is possible, provided that it will be an integral part of the general administration of the city (municipality). In this case, using a distributed database technology, each department is responsible for the urgency and consistency of its part of the information stored in the general data bank. At the same time, each department can use the necessary data generated by another administration department to perform their functions.
Using the technological aspect of consideration, the control apparatus, as well as technical and economic information, methods and means of its technological processing can be distinguished. Having selecting the control apparatus, the remaining items form an automated information technology (AIT) data. AIT functions determine its structure, which includes the following procedures:
collecting and logging;
preparation of information arrays;
processing, accumulation and storage of data;
formation of results;
transfer of data from sources of treatment to the processing site, and results (calculations) to consumers of information for making management decisions.
Based on the actual conditions of the subject area under consideration, the main requirements for AIT:
Compliance with the principle of systemism when designing the accumulation and data processing procedures. Such a principle involves a division of information flows to external and internal controls, the accounting of the structural and dynamic properties of processes flowing in it, modeling direct and reverse links with the environment.
Using decentralized tools for collecting and pre-processing data according to the task decomposition and distribution of management functions, which is achieved using the client-server technology, which allows the system to function in multitasking mode.
The orientation of the AIT to implement the unified information logical model of the control object in combination with the necessary data processing procedures and output results.
Using paperless document management, natural-professional language to communicate a specialist with PC, machine archives and libraries, remote access to data arrays.
The named properties of the AIT, formulated during the design of the system, are provided by the use of modern highly developed hardware and software complexes, communications. Development of IP was performed using the SQL tool Windows 5.0.2, which allows you to implement all the listed requirements for AIT.
Currently, the system is implemented and successfully functions.
2.1. Computer Information Technology Characteristics and Tax Information Processing Procedure
AIS tax authorities are built in accordance with the structure of the tax authorities themselves and taking into account advanced computer information technologies (AIT). As information resources, data coming from taxpayers and AIS forming a taxable base are used. Each element and level has extensive internal and external communications.
At the federal level, the tax system's strategy is determined and the tasks of analytical, control, methodological, legal and auditing activities are solved. As part of the control activities, first of all, it is envisaged to maintain a single state register of taxpayers (EMRN).
Analytical - includes an analysis of the implementation of tax legislation, determining the dynamics of tax payments and forecasting the values \u200b\u200bof taxes by type of taxes.
The main work on the accounting of taxpayers is carried out at the regional level within the framework of district and urban tax inspections and the corresponding AIS. The main tax bases are formed here, on the completeness of which the value of tax revenues to the budgets of all levels depends. Automation in regional tax authorities begins with the moment of registration of taxpayers and registering them with subsequent reception and processing of reports, balance sheets, data on property, land, vehicles, tax calculation and issuing certificates and payment documents. The AIS has documentary checks and payment control programs, the formation of income declarations.
Depending on the functions performed by the tax authorities, all solid tasks are grouped into the functional subsystems, the composition of which for each level of its own. The calculation algorithm is usually standardized, because Regulated by regulatory and methodological materials.
The AIS "Tax" provides for the information interaction of regional bodies with the federal level bodies, on which the Unified State Register of Taxpayers (EMRN) is being formed, as a unique information resource, the key role of which is to ensure the relationship of all information resources characterizing each taxpayer, and determining Full database taxation. To manage EGRN and its effective use, the technology of providing remote access services from the workplace of the inspector in the form of Internet technologies (IT services) has been developed and implemented, which has already been worked out in the Federal Tax Service of Moscow and the Central Apparatus of the Federal Tax Service of Russia. It is obvious that the full effect can be obtained in the formation of an EGRN of the regional level and accelerating work to bring their information resources in accordance with the Federal EGRs, which is provided for by the decision on the information of the informatization of territorial bodies, and the Department of Regional Tax Services has established units to create EGRN.
The concentration of information resources at the local, regional and federal level as part of the integrated databases (warehouses) of AIS, functioning on the basis of uniform principles, creates the prerequisites for creating a single information space of the Federal Tax Service of Russia. At the federal level, these storage facilities managed by the Unified HP9000 / UNIX / Oracle software and hardware platform will provide the possibility of multidimensional analytical and statistical processing of tax information.
At the same time, the Department of Information Technologies, the Telecommunications Department, the Office for Information Policy and the PNFs of the Russian Federation continues the development of the portal of the Federal Tax Service of Russia and the regions on the Internet with a single standardized interface. Work is also underway to technical design of the federal data center.
Much attention in recent years is paid to the expansion of the functionality of the telecommunications system of the Federal Tax Service of Russia, the introduction of electronic document management in the regions (the EDP) and electronic digital signature (EDS). At the same time, the concept of integrated information protection in the information and telecommunications system of the Federal Tax Service of Russia is being developed.
Operating systems built on Windows NT technology (Windows NT, Windows 2000, Windows XP) create separate profiles for each user. They record "personal" user information (desktop design, menu, individual program settings, etc.). This information is available only to the profile owner. In addition, there is a "all users" profile - for all users. It records information that should be available to all users of this computer.
When installing Office 2000 (Office XP, Office 2003), the installer records information about the programs installed in the overall profile, and in the current personal profile - information about personal settings.
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2.2. Tax reporting through the Internet 1. Regulatory framework governing tax reporting through the Internet Information technologies are actively used in the modern office. No exception and tax authorities. In search of opportunities for improving labor productivity in conditions of limited number of employees, special attention is paid to the tax authorities at present to improving data processing processes. At the same time, information technologies are relevant, which are the main source of working time saving reserves, improving the efficiency of the electronic document management process. One of the directions for the introduction of information technologies to the processing process of tax information is to develop a system for submitting tax reporting in electronic form through communication channels. The representation of reporting in electronic form is regulated by a number of regulatory acts. The first step towards a full-fledged regulatory framework was the introduction of changes in Art. 80 of the Tax Code of the Russian Federation (NK RF) by Federal Law of 28.12.2001 N 180-FZ, which gave taxpayers the opportunity to submit tax declarations not only in person or by mail, but also by telecommunication channels of communication. Soon, a federal law was adopted from 10.01.2002 N 1-FZ "On electronic digital signature", according to which the electronic digital signature was recognized as an equivalent proprietary signature in the paper on paper when performing a number of conditions. The procedure for submitting the tax declaration in electronic form in telecommunication channels of communication was established by the order of the Ministry of Education and Science of Russia of April 02.04.2002 N BG-3-32 / 169, which determined the participants of the information exchange in the reporting of telecommunication channels to which, except taxpayers and tax authorities, Intermediaries were attributed - the third party, the so-called specialized telecommunications operators, which are recognized by organizations that provide services for the exchange of open and confidential information between tax authorities and taxpayers within the framework of the system of submission of tax declarations and financial statements in electronic form in telecommunication channels of communication. Order of MNS of Russia of 10.12.2002 N BG-3-32 / [Email Protected] Methodical recommendations on the organization and functioning of the system of submission of tax returns and accounting reporting in electronic form in telecommunication channels of communication, and the Order of the Ministry of Affairs of Russia dated December 31, 2002 N BG-3-06 / 756 introduced uniform requirements for the formation and formalization of tax declarations and other documents serving the basis for calculating and paying taxes and fees. The adoption and commissioning of tax returns to the automated information system of tax authorities is carried out according to the regulation of the adoption and commissioning in the automated information system of tax authorities of the tax authorities of tax declarations, other documents that serve as a basis for calculating and paying taxes, and accounting reports, approved by the Ministry of Energy of Russia from 04.02.2004 N BG-3-06 / 76. 2. Specialized communication operators and their products 2.1. General provisions The main task of a specialized telecom operator is the delivery of electronic documents from taxpayers before tax inspections and fixing the time of sending data. The activities of a specialized telecom operator are regulated by federal laws and other regulatory acts, in particular, the operator must have three FAPSI licenses in accordance with the order of the Federal Tax Service of Russia of December 10, 2002 N BG-3-32 / 7 [Email Protected], as well as the license of the Ministry of Communications of Russia for the right to provide telematic services services. The development of a system of submission of tax reporting in electronic form through communication channels allows the tax authorities to reduce the amount of manual entry of these payers declarations, as well as avoid personal contact of taxpayers and tax authorities when passing reporting. Taxpayers also receive a number of advantages when passing reports through communication channels. First, they save working hours when passing reporting. Secondly, the number of technical errors is reduced when filling the declarations due to the mandatory program control of files before shipping. Thirdly, the update of reporting forms occurs operational. Fourth, the taxpayer has the ability to receive not only publicly available information from tax authorities, but also data on the status of settlements with budgets of different levels. Currently, specialized telecom operators in the Russian market are offered by a number of competing companies in each of the country's regions. Their chief differences is proposed for reporting in electronic form software. The most famous systems of electronic document management - software complexes "Contour-Extern", "Kaluga Astral Report", "SBIS ++ Electronic Reporting", "Taxic Sprinter". On average, the value of the annual subscription fee for the organization is depending on the specialized telecom operator from 1200 rubles. up to 4000 rubles. In addition, one-time payment payments are made - from 950 rubles. up to 2000 rubles. Budget organizations are provided with preferential tariffs. 2.2. System "Contour-Extern" (http://www.kontur-extern.ru/) The "Contour-Extern" system is the development of the company "SKB contour". The workplace on which this program is established must meet the following requirements. The workplace must be equipped with a computer with a processor clock frequency of at least 400 MHz and rapid memory of at least 128 MB, it must be configured to connect to the Internet using a modem with a connection speed of at least 28,800 kbps or by the dedicated channel of the larger bandwidth abilities. One of the following operating systems should be installed on the computer: Windows 98, NT4, ME, 2000/2003, XP, as well as MS Internet Explorer version 6.0x. In system "Contour-Extern" The concept of "thin client" is implemented. In other words, all changeable components are stored on the communication operator server and updated automatically when accessing the server, which is carried out through the Web interface. This ensures rapid reflection in the system of legislative changes to new forms and control ratios of tax returns. Program features: formation of reports in the formats approved by the Federal Tax Service of Russia; logic-arithmetic reporting data for sending it to the inspection; import reporting from other accounting programs; the ability to work with one database in multiplayer mode, from several connection points to the system in the organization; the ability to use actual all-Russian classifiers to fill out reporting forms. 2.3. System "Kaluga Astral Report" (http://www.astralnalog.ru/) Software package "Kaluga Astral Report" Developed by Caluga Astral CJSC. To install it, you need a computer with an Intel Pentium type processor running Windows 98SE, ME, NT 4.0, XP, 2000, modem operating systems, with a data transfer rate of at least 19,200 kbps, a telephone line or a dedicated channel to access the Internet. The computer must be installed MS Excel 2000 / XP / 2003. "Kaluga Astral Report" Provides all service capabilities of programs used to prepare reporting to the tax authorities. The system is easy to use and does not require high user qualifications. The procedure for updating the reporting forms is convenient for users and is automatically occurring under a communication session with the operator, and the corresponding changes come into force after restarting the program. The main features of the program: Preparation of files in FNS FSS formats; Import data from other accounting programs that unload files in the FSS formats of Russia for subsequent transfer to the tax authorities; Print output forms MS Excel; Transmission of tax reporting certified by electronic digital signature, with the creation of appropriate protocols and confirmations on obtaining this reporting; Maintaining the archive formed earlier reporting; Maintaining the archive of files transmitted to the tax authorities; Information exchange with a communication operator using a special dialog box in the program. When using the "Kaluga Astral Report" system, the transfer of tax reporting can be carried out through the allocated Internet channel, a mobile phone or via a telephone line and a modem. 2.4. Software Complex "SBIS ++ Electronic Reporting" (http://sbis.ru/) Software package "SBI ++ Electronic Reporting" Presented on the Russian market "Tensor". To work the program, a computer is required with an Internet access network, RAM (RAM) with a volume of at least 64 MB, the amount of free disk space is at least 70 MB, a CD drive for CDs (used when installing the program). The program can operate under Windows 98 / 98SE / ME operating systems, as well as Windows NT, 2000/2003, XP. For automatic update over the Internet and reporting transfers, MS Internet Explorer version is required not lower than 6.0. Configuration "SBSS ++" Contains two tasks: The Administrator's task, which is intended to administer the database, and the "Electronic Reporting" task, in which teams are collected to work with reporting. The "SBS ++" program requires an accountant of ownership of basic work skills in Windows, as well as the availability of a general idea of \u200b\u200bthe purpose of the appointment and operation of email. For users who are familiar with the program, there is a very convenient assistant to create e-reporting, which serves as a conductor of the user's actions from the report to send it by e-mail. Program features: * Forming, checking, printing, writing to a file and transmission through communication channels regulated in accordance with the requirements of the electronic format of the Federal Tax Service of Russia documents; * Transfer to the tax authorities of an arbitrary format; * Import reporting from third-party accounting programs (1C, BEST, etc.); * Formation of the request and receipt of an extract from the personal account of the taxpayer; * Creating a reporting database on multiple taxpayers, both legal and individuals. 2.5. Software complex "Taxa Sprinter" (http://www.taxcom.ru/) Software package " Tome Sprinter "developed by LLC "Tombie". It requires a computer with a Pentium 200 or more powerful processor, an RAM of at least 64 MB, not less than 120 MB of free disk space, a 3.5-inch drive, a CD drive drive. The Windows operating system must be installed on the computer (95, 98, ME, NT, 2000), as well as MS Internet Explorer version 5.5 or higher. The program module of the formation and load of tax and accounting files was created on the basis of the program "1C: Taxpayer". In addition, the complex "Taxa Sprinter" contains the client program of email "Dipost" Development of LLC Factor-TS, as well as programs for the output control of reporting files, forming requests to receive statements about the status of payments with budgets, ensuring the planned replacement of the key tools Cryptographic information protection. Updates are made by the Update Wizard program, which downloads and installs the latest version of the software package from the operator's server. Program capabilities: manual entry of accounting and tax reporting and unloading these forms into the format files approved by the Federal Tax Service of Russia; import reporting files from accounting programs to unload in the format of the Federal Tax Service of Russia, for their subsequent transfer to the tax authorities through communication channels; delivery to the tax authorities of accounting and tax reporting on communication channels; automated execution approved by the legislation of the regulation of electronic document management; formation of the request and receipt of information on the execution of tax liabilities to budgets of different levels; obtaining information and administrative materials from tax authorities with electronic bulletin board. 3. Receive reporting in tax inspectorates on telecommunication channels In tax inspects, receiving reporting on telecommunication channels of communication is made by the department of work with taxpayers. Responsible persons for receiving reports are appointed by the Inspection Order. Programs that carry out the reception of correspondence are configured to automatically deliver mail every 30 minutes. Thus, an operational and timely transmission of the taxpayer for confirmation of reporting and input control protocols is provided. At the beginning of the working day, the Specialist for working with taxpayers launches mail programs of all operators to get evening files. Registration of tax returns and accounting reports adopted by telecommunication channels of communication is made in the Inspection Programs, such as EDD PC. The date of reporting date is the date of its dispatch by telecommunication channels, recorded in the confirmation of the specialized telecom operator. Possible massive reception of the declarations received during a certain time. If it is impossible to automatically post the reporting reporting in the charter's personal account card cards, tax inspectors have the right to use paper copies that are made by order of the head of the inspection. The copies indicate the details of the original document, as well as the date and time of the copy of the copy. |
Electronic document management system
In 2000-2002 The Tax Service of Russia began to create a system of electronic document management between business entities and tax authorities (hereinafter referred to as the system). In 2002, the system was supported by federal laws and regulatory documents of the tax service: "On electronic digital signature", "On Accounting", changes in the tax code, etc. The main part of the document management is the presentation of tax declarations and accounting reporting.
Operation of the system over the years allowed to accumulate a certain experience and identify positive and negative sides. Currently, the process of transition of quantity in quality is underway. The information system organized by the tax service is the largest system by the number of users. One of the key issues of the system is the use of electronic digital signature (EDS) to ensure the legal significance of electronic information exchange.
This puts a number of questions about the creation of a single confidence in the certificates of signature keys. One of the first is to create a network of trusted certifying centers that ensure the operation of the system. The head certifying center of the network of trusted certifying centers was the certifying center of FSUE GNIVTS FNS of Russia, established in 2004. It is assigned the functions of coordination of the actions of the Federal Tax Service with the authorized federal authority (UFO), with the certifying centers of other services and departments and other certifying centers. The network of trusted certifying centers is based on the establishment of trust relationships.
All this refers to the corporate information system of tax authorities. In addition to the information interaction of tax authorities and taxpayers in the framework of reporting, there is information interaction within the electronic state, which is currently paid to much attention.
No first year negotiations are underway and on international information interaction of tax authorities. A large role in this is given by electronic document management and the use of EDS at the international level.
3. Features of the information support of AIS tax authorities
Information Support AIS "Tax" is an information model of tax authorities. The tasks of information support of the tax authorities depend on the basic functions performed by its structures. Information support should provide users AIS information needed to fulfill their professional duties. The system should be able to distributed storage and processing of information, accumulation of information in data banks at the place of use, providing users with automated, authorized access to information, one-time input and multiple, multipurpose use. Information relationship must be provided both between the tasks solved by each functional subsystem and external levels. External in relation to AIS "Tax" are not only enterprises, organizations and individuals, but also organs such as the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc. Information support of the automated taxation system, as well as any other system of organizational type, consists of an emerable and intramaneshine. Emaceous information support is a set of system of indicators, system of classification and encoding information, system documentation and document management, information flows. Internal support is the presentation of data on machine carriers in the form of various arrays, databases and their information connections in the form of a diverse content and purpose.
The system of indicators consists of source, intermediate and resulting indicators that are collected, transformed and issued AIS For the purpose of providing tax authorities. Indicators characterize tax objects, various types of taxes, tax rates, financial state of taxpayers, the state of calculation of taxpayers with budget and so on. Indicators are contained in the documents that are the most common carrier of the source and results. In the tax system, a unified documentation system operates, which meets certain requirements for form, content, the procedure for filling out documents. Unified documents are used at all levels of the system. These include the majority of documents circulating in the tax authorities, ranging from the financial statements and tax calculations submitted by taxpayers to tax inspections, and ending with the reporting of the tax authorities. Information flows are a directed stable movement of documents from sources of their occurrence to recipients. Information flows give the most complete picture of the tax information system due to the fact that with their help spatial-temporal and surround characteristics are detected, the dynamism of information processes is reflected and their interaction. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows may be documents, indicators, details, symbols. Documents and information contained in them are classified:
a) in relation to the entrance and exit:
entrance (entering inspections);
Weekends (outgoing from inspection).
b) by the deadlines:
Regulatory - documents for which the term of execution and submission is determined.
Documents issued for the Regulations can be attributed, for example, reports "On the receipt of taxes and other obligatory payments to the budgets of the Russian Federation", "On the results of the test work of tax inspections", "The structure of the receipts of the main types of taxes", "arrears of payments to the budget" and other statistical reports compiled in the tax authorities;
non-elected - documents performed by
requests.
in) according to the functional areas of the Tax Inspectorate:
Legal and regulatory reference documents (laws, decrees, decisions of state and management bodies) and organizational and methodological documents (orders, directives, instructions, techniques, college solutions SS etc.);
documents for calculating and taking into account the receipt of taxes, fees and other payments (personal accounts of tax payers, bank documents, tax payments, declarations);
Documents on the control work inspection (accounting reports, balance sheets, acts of inspections of enterprises and organizations, control journals of testing);
Other types of documents.
Grouping documents on functional areas in accordance with the peculiarities and appointment of information contained in them determines the basic flows of information in the management structure of the tax authorities.
An important component of the above-mentioned information support is the system of classification and coding. Under conditions of functioning AISmethods, coding methods, rational classification of nomenclatures should serve as a complete satisfaction of user requests, reduce temporary and labor costs to fill the documents and the effective use of computing equipment, as they allow to reduce the amount and time to search for information necessary to solve problems, facilitate information processing. AIS "Tax" should use a unified system of classification and encoding information, which is based on the application:
a) all-Russian classifiers:
countries of the world ( OKSM);
Economic regions ( OKER);
objects of administrative and territorial division and settlements ( Coato);
government bodies ( Coat);
sectors of the national economy (Windows);
types of economic activity, products and services ( OKDP);
currencies ( OKB);
Units of measurements ( Soy);
b)executive Classifiers:
Forms of ownership ( KFS);
organizational and legal forms of business entities ( CCF);
budget revenues and expenses in RF (QDDB);
Typical bank accounts (CBS);
banks (KB);
in)system Classifiers:
taxes and payments (KNP);
Tax objects (Kon);
Tax benefits (CNL);
Types of tax benefits ( Kttl);
Penalties (KSHS);
taxpayer identification numbers (INN);
State Tax Inspection Systems (Sogns).
Internal information support forms an information environment to meet the diverse 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 submitted as arrays, databases, data banks. In terms of content, internal information support should adequately reflect the real activities of tax authorities. Arrays, as well as the data contained in them, can be divided into variables and constant. Variables contain information, the amount of changes in which during the year exceeds 20% of the annual volume. The arrays containing the rest of the information are considered constant (conditionally constant). In variable arrays contain information:
According to the results of operational control, ensuring the completeness and timeliness of taxes, fees, other payments and reporting;
on the analysis and forecasting of the base of taxation and taxation, fees and other payments;
According to the results of the control of tax authorities;
on the legal practice of tax authorities, etc.
In permanent arrays are contained:
Texts of laws, regulations and decrees of the President and the Government of the Russian Federation, the decisions of local authorities, other legal acts;
Texts of solutions of the College of GNS of the Russian Federation, orders, orders and plans;
Texts of organizational and methodological documents;
Classifiers, reference books and dictionaries used in AIS "Tax";
State Registry data of enterprises and taxpayer credentials;
Regulatory and reference information of financial, logistical support, accounting and movement of personnel.
The main form of data organization for their accumulation, processing and storage in the computer must be databases (dB). Databases consist of arrays. Structureing data into DB information arrays should be carried out in accordance with the following requirements:
Associations in a single database of data, characterized by general physical meaning and implementing information technology of one or more interrelated processes of tax authorities;
Fullness and adequacy of information of tax authorities, within the range of data contained in the input documents;
Data organization in informational streams and management by using database management systems (DBMS) and providing information compatibility between different databases;
Data organizations in the database, taking into account existing information flows between the objects of the AIS "Tax" and within the tax authorities;
Providing information compatibility with data coming from the external levels with which this system interacts;
»Implementation of the principle of systemics and single input - data used by several tasks must be structured into system-wide structures and maintained software tools.
The functional and information composition of the database depends on the specifics of each workplace and on the skill of a specialist. Professional databases in tax authorities include:
Bases of source and reporting data on tax receipts in the context of sections and paragraphs of the budget classification, budgets, territories, time periods for regulated reporting forms;
Base of operational data on tax receipts;
Base letters, precedents, answers, suggestions for tax legislation;
Databases of derivatives and integrated data based on reporting forms;
Database of domestic use of various purposes, etc.
The operation of such databases is provided by special software.
Significant place in the information support of the AIS "Tax" is occupied by information and reference systems. For their operation create:
BD on legislative and regulatory acts on taxation;
database of instructive and methodical materials;
Database on overall issues.
A feature of these databases is that they are actively used by all divisions of the tax inspection.
.
Conclusion
The effective functioning of the tax system is possible only subject to the use of advanced information technologies based on modern computer technician. AIS is being created in the tax system, designed to automate the functions of all levels of the tax system to ensure taxation of taxes and other mandatory payments to the budget and extrabudgetary funds, the comprehensive operational analysis of taxation materials, the provision of management bodies and the corresponding levels of tax services with reliable information. The AIS "Tax" is the form of organizational management of the state service authorities on the basis of new means and methods of data processing, the use of new information technologies. The structure of the AIS of the tax service, as well as the structure of the tax authorities themselves, is a multi-level. Each level of the tax system corresponds to its composition of tasks to be automated.
An important task of automation of the tax service is not only the imposition of the tasks of monitoring, processing and storing information on the accrual and payment of various taxes, maintaining a regulatory framework for tax legislation, the formation of reporting on tax authorities, but also the creation of an automated interface with banks, customs organs and other external structures.
Today, computer programs for maintaining all tax operations are in continuous development. This is due to the need to quickly reflect the changes in tax documents and the increasing needs of users in the automated processing of information.
Automation involves, first of all, improving labor productivity, advanced training and professional literacy of users.
The use of computer programs allows to facilitate user performance, since their application reduces the time consumption of operations between the taxpayer and the tax service. The use of automated systems allows the taxpayer to solve its tasks from the SEC, promptly and without leaving their workplace.
List of used literature
1. Bushmina E.V. State budget and information technology: studies. - M.: Perspective, 2001
2. Volkova V.N. Information systems in the economy: Ref. - M.: Finance and Statistics, 2005
3. Karminsky A.M. Information systems in the economy. Methodology and practice: studies. benefit. - M.: Finance and Statistics, 2005.
4. Kuznetsov L.K., Nosdrina Yu.I. Information systems in the economy: studies. benefit. - M.: Rotna, 2004.
5. Lykov L.N. Taxes and taxation in Russia: a textbook for universities. -M: Identia Beck, 2001.
6. Milyakov N.V. Taxes and taxation: textbook. - M.: Infra-M, 2007.
7. UNMBYAKIN V.N., Taxation of legal entities and individuals / 2nd ed.-M.: Publishing House "Exam" -, 2004.
8. Semenov M.I., Trubinin T.I., Loykr V.I., Baranovskaya TP Automated information technologies in the economy: studies. - M.: Finance and Statistics, 2000
9.TiTherenko G.A. Automated information technology in the economy: textbook. - M.: Uniti, 2003.
System systems taxes organsAbstract \u003e\u003e Finance
... information systems taxes organs 3.1. Main approaches and principles of design AIS taxes organs United information system taxes organs refers to the class of large and complex information ...
Inspection activities federal tax Service of Armavir
Practice Report \u003e\u003e Financial SciencesLegal entities 4. Taxes Offenses 5. Taxes Checks 5.1 Camera tax Check 5.2 Exit tax Check 6. Information systems in taxes organs 6.1 Composition and characteristics ...
Each level of the tax system corresponds to their functions, and therefore its composition of the functional support. At the federal level, the strategy of the entire tax system of Russia is determined, the methodological and conceptual issues of taxation of legal entities and individuals are solved. Moreover; The divisions of the Ministry of the Russian Federation for taxes and fees are engaged in checking the work below behind levels, planning and financing the costs of tax authorities in the field, lead the formulation of accounting and statistical accounting and reporting in tax authorities, carry out work on the implementation of automated technologies in tax authorities, etc.
The following main functional subsystems can be distinguished:
1. Preparation of typical reporting forms;
2. Control;
3. Methodical, auditing and legal activities;
4. Analytical activity of territorial inspections of the Ministry of the Russian Federation for taxes and fees;
5. Introductors.
The subsystem of training of typical reporting forms is related to the formation of consolidated tables of statistical indicators characterizing the activities of the divisions of the Ministry of the Russian Federation for Taxes and the regional level fees in terms of collecting various types of tax payments and controlling this process.
Control work, first of all, provides for the maintenance of the state register of enterprises and individuals. The State Register of Enterprises contains official registration information about enterprises (legal entities), and in the registry of individuals is stored information on taxpayers, obliged to submit an income declaration, as well as to pay certain types of taxes from individuals. The control includes activities on documentary verification of enterprises.
The subsystem of methodological, auditing and legal activities provides the possibility of working with legislative acts, regulations, decisions, and other government documents, as well as with regulatory and methodological documents of the Ministry of the Russian Federation for taxes and fees. In this subsystem, they are carried out with boron, processing and analysis of information coming from territorial tax inspections and concerning the correct application of tax legislation.
Analytical activity includes an analysis of the dynamics of tax payments by all categories of taxpayers, predicting the value of the collection of valid taxes, the economic and statistical analysis of the economic activities of enterprises of the region, the definition of enterprises to be documentary, analysis of tax legislation and the development of recommendations for its improvement, analysis of territorial activities Tax inspections, etc.
The internal administration includes the tasks that ensure the activities of the apparatus of the tax authority of the corresponding level.
The subsystem of processing documents of individuals can be distinguished into a separate part of the functional support, as it should monitor and manage information on the main types of taxes from individuals provided for by the legislation of the Russian Federation. It seems to include most of the tasks solved in all functional subsystems related to the processing of information on legal entities. This subsystem functioning on the basis of the application of legislative acts allowing the tax service to monitor the correctness of the calculation of income tax, the property tax of individuals, land tax, etc. In the subsystem, the amount of taxes are calculated, personal accounts are underway; Accounting reports. NNI WC developed software based on FOX Pro to solve the tasks of the functional subsystem "Taxation of individuals". This complex provides the work of four automated jobs:
· AWP "Inspector";
· AWP "Administrator";
· AWP "Register of Individuals";
· AWP "Accountant".
· AWP "Inspector" ensures the solution of the following functional tasks:
· Accounting for documents on the taxation of citizens and the payer;
· Calculation and tax calculation;
· Formation and issuance of payment notions;
· Formation of various documents and forms from parity on a taxable database;
· Obtaining certificates;
· Formation of requests, invitations and other documents.
· AWP "Administrator" provides:
· Protection against unauthorized access to the system;
· Separation of user user functions;
· Control and restoration of the integrity of information stored in the database.
Improving the quality and efficiency of automated information technology in budget and tax systems largely depends on the method of organizing (organizational forms) of the use of technical and data processing software.
Design and implementation of the main organizational forms of application of computing and software are carried out in accordance with:
· Performed features and character of solvable functional tasks
· Type and capacity of the main park of computing;
· Territorial placement of computing equipment;
· The nature of the division of labor;
· Volumes of processed information;
· Quantity and administrative subordination of users, etc.
In accordance with these requirements at the present stage of the development of automated information technologies in the tax service and the budget system, there is a tendency to develop a combined information technology, which combines local automated processing of primary information in the workplace of specialists in combination with the union of them in computing networks. The following organizational forms of data processing are allocated - an automated workplace (AWP), a local computing network (LAN), a corporate computing network (KVC).
In the introduction of any organizational form, the budget and tax system is guided by the following common to all principles - systemability, flexibility (openness), stability and efficiency.
Principle of systemity It assumes that the organizational form of use of computing equipment is a system, the structure of which is determined by its functional purpose.
Principle of flexibility (open) means the adaptability of the system to possible restructures, due to the modularity of the construction of all subsystems and the standardization of all elements.
Principle of sustainability It is that the system of organizing computing equipment must perform basic functions regardless of the impact on its internal and external factors. This means that problems in separate parts should be easily eliminated, and the system performance is rapidly restored.
The effectiveness of the organizational form of use of computing technology in the tax and budget fields is considered as an improvement in the economic indicators of the managed object, which is achieved by improving the quality of management.
At the lower level of management to automate the main functions of specialists, automated jobs are used (ARMS).
Automated workplace in budget and tax systems It is a combination of information, software and hardware resources to automate the solution of functional tasks by a specialist and the implementation of its management functions.
The automated workplace can be viewed as a specialist tool for implementing management functions.
The technical database of AWP in tax authorities and the budget system are personal computers with the necessary recruitment of peripherals that meet certain parameters and specifications for solving functional financial objectives.
The design of automated jobs is based on the principle of configuration of a particular workplace from typical performance functional programs using the capabilities of the standard system interface. This allows you to flexibly form each automated workplace and modify it in a timely manner in the amount of strictly necessary functions, adapting the office system to the real needs of the financial body specialist.
The automated information technology of budgetary and tax systems contains automated administrators of office system administrators and information security services, managers and specialists related to communicate equipment to create a unified information environment.
It should be emphasized that the automated place of the head in tax and budget systems effectively functions, provided that it relies with the "vertical" to the entire information database of the organizational structure led by them, including not only the centralized automated data warehouse, but also local information databases of specialists.
Professional orientation of an automated workplace is determined by the functional part of the software.
The tax authorities allocate automated workplaces of specialists who can be divided into groups:
1) ART of the tax inspector for the management of the information base for the payment of taxes by individuals.
2) ART of the tax inspector for the management of the information base on the payment of taxes by legal entities.
3) ART specialist in control over ensuring the correctness of the calculation of taxes and payments and the timeliness of their receipt to the budget.
4) ART lawyer for monitoring compliance with tax legislation and other payments to the budget, etc.
Automated jobs in budget and tax systems reliably reproduce all regulatory conditions for creating and processing documents - from registration and organization of the processing route to fixing the decision making. In the automated in formation technology of budget and tax systems, procedures are hardly organized on specific automated workplaces associated with information transfer route flows from one workplace to another by means of transport files, which is the basis of the construction of an electronic office.
1. The concept of information systems and their classification
2. Functions of information systems
3. AIS in taxation
1. The concept of information systems and their classification
In Greek, the system (SYSTEMA) is an integer composed of parts. In other words, the system is a combination of elements interrelated with each other and thus forming a certain integrity. The number of elements from which the system consists may be any, it is important that they are interrelated among themselves. System examples: technical device consisting of nodes and parts; a living organism consisting of cells; team of people; company; The state, etc. Systems are very diverse, but they all possess a number of common properties.
The element of the system is part of the system that performs a specific function. The system element can be complex consisting of interrelated parts, i.e. also represents the system. Such a complex element is often called the subsystem.
Organization of the system - the internal orderliness and consistency of the interaction of the elements of the system. The organization of the system is manifested, for example, in limiting the diversity of states of elements within the system.
The structure of the system is a set of internal stable bonds between the elements of the system, which determines its basic properties. For example, in a hierarchical structure, individual elements form coented levels and domestic communications are formed between these levels.
The integrity of the system is the principled incorrectness of the properties of the system to the sum of the properties of its elements. At the same time, the properties of each element depend on its place and function in the system.
(FZ from 20.02,1995 g. N 24-FZ "On information, informatization and protection of information") Information system- Organizationally ordered set of documents (arrays of documents) and information technologies, including using the funds of computing equipment and communication implementing information processes.
The information system is an interrelated combination of funds, methods and personnel used for storing, processing and issuing information in order to achieve the goal.
Economic information system(EIS) are a combination of internal and external flows of direct and reverse information links of an economic object, methods, funds, specialists involved in the process of processing information and developing management decisions.
Automated information system(AIS) is called a complex that includes computing and communication equipment, software, linguistic funds, information resources, as well as personnel providing support for the dynamic information model of the subject area to meet the information needs of users.
In automated ICs, part of the control and data processing functions is performed by computers, and part of the person.
Classification of systems, like any classification, can be carried out on various features. In the most common plan of the system can be divided into material and abstract.
Material systems are a set of material objects. Among the material systems can be distinguished inorganic, organic and mixed. An important place among the material systems is occupied by social systems with public relations (connections) between people. The subclass of these systems is socio-economic systems in which the public relations of people in the production process are connections between the elements.
Abstract systems are a product of human thinking: knowledge, theory, hypothesis, etc.
By temporary dependence, static and dynamic systems distinguish. In static systems over time, the condition does not change, the state changes in the process of operation in the process of operation.
Dynamic systems from the point of view of the observer can be deterministic and probabilistic (stochastic). In the deterministic system, the state of its elements at any time is fully determined by their condition in the preceding or subsequent point in time. In other words, you can always predict the behavior of the deterministic system. If the behavior is impossible to predict, then the system refers to the class of probabilistic (stochastic) systems.
Any system is part of the larger system. This big system is surrounding it and is an external environment for this system. By how the system with an external environment interacts, distinguished closed and open systems. Closed systems do not interact with the external environment, all processes except energy, closed inside the system. Open systems actively interact with the external environment, which allows them to develop towards improvement and complications.
The complexity of the system is customary to divide on simple, complex and large (very complex).
A simple system is a system that does not have a developed structure (for example, it is impossible to identify hierarchical levels).
A complex system is a system with a developed structure consisting of elements - subsystems that are in turn simple systems.
A large system is a complex system with a number of additional features: the presence of various (material, information, monetary, energy) links between subsystems and elements subsystems; open openness; the presence in the system of self-organization elements; Participation in the functioning of the system of people, machinery and natural environment.
Information systems can be classified by many features.
By the nature of the use of information, information systems can be divided into information and information and decisive systems.
Information and search engines produce input, systematization, storage, issuing information on the user's request without complex data transformations. Informational and decisive systems carry out all operations for processing information on a specific algorithm. Among them, it is classified according to the degree of impact of developed results on the decision-making process and allocate two classes: managers and consistent.
Managing information systems produce information on the basis of which a person makes a decision. For these systems, the type of tasks of the estimated nature is characterized and processing large amounts of data. An example is the system of operational production planning, an accounting system.
Recommendful information systems produce information that is taken by a person note and does not turn into a series of concrete actions. These systems have a higher degree of intelligence, as they are characterized by handling knowledge, not data.
According to the nature of the processed data, information and reference systems (ECS) and data processing systems (SOD) are allocated. ISS perform search for information without processing it. AIST is carried out both the search and processing of information.
Modern information technologies in the work of Bellyaev tax authorities Arthur Irekovich - page number 1/2
Belyaev Arthur Irekovich
Modern information technology in the work of tax authorities
Belyaev Arthur Irekovich
Ranhigs under the President of the Russian Federation,
candidate of Technical Sciences
As a result of institutional changes in the Russian Federation in recent years, the task of developing a tax system has been extremely relevant to the economic development of the state. Earlier efforts to develop the tax system were mainly reduced to the adjustment of the legislation of the Russian Federation on taxes and fees and were limited to attempts to adapt it to current conditions to the detriment of the long-term tasks of building a stable and efficient tax system, which is a real regulatory mechanism of the country's economic development.
The practice of recent years shows the futility of attempts to eliminate the shortcomings of the current tax system by making separate changes not related to a unified program. Only carrying out a single tax policy aimed at achieving the balance of interests of the state and taxpayer, amending the current legislation and regulatory materials that reveal the method of executing legislative acts, modernization of the tax administration system using new information platforms and modern technological processes can ensure a solution specified problem.
Tax Administration Information and Technological Concept
The current stage of the development of tax authorities is characterized by the presence of a number of systemic problems, the solution of which is possible only on the basis of the effective use of information technologies:
continuous increase in tax document management (average rates of increasing tax reporting range from 20 to 40% per year);
complication and constant change of tax legislation procedures (according to analysts evaluating, the year changes from 40% of tax calculation algorithms);
huge labor costs for the processing of tax documents (only labor costs for the commissioning of primary tax documents from legal entities constitute hundreds of thousands of people, estimated from 25 to 30% of the time of tax authorities is spent on manual entry of tax reporting data);
low effectiveness of testing (during the year, tax authorities perform 500 thousand field inspections, each of which requires an attraction of 8-10 specialists for 20-30 days. However, effectiveness is 50%);
the concentration of basic tax information at the level of tax inspections (information on tax transactions is stored and processed in the so-called. Facial accounts of taxpayers, summary data are transmitted to higher authorities. The quality of information depends on the qualifications and conscientiousness of the tax inspector, this leads to incompleteness and contradictory information about the taxpayer creates the basis for abuse);
allocation of tax administration procedures at the inspection level (main tax procedures (accounting for taxpayers, collecting and verifying documents, control of personal accounts, field checks, imposition of fines) are planned and implemented, such a situation leads to a low quality and lack of standards in work, high labor costs).
The strategic objectives of the modernization of the automated information system of the FNS are the optimization of workflows, the liberation of tax authorities from labor-intensive work, comprehensive and efficient use of information accumulated in the Federal Tax Service and, as a result, increasing the level of internal control over the activities of inspections.
The main terms of the AIS Tax-3 modernization process is the creation of a centralized computing infrastructure, sustainable communication channels and a single federal data warehouse, which will contain legally correct full and relevant information for providing tax administration, information support for tax inspectors and creating conditions for high-quality taxpayers services. . The launch of the project is scheduled in 2014
The main task of modernization is to switch to a centralized infrastructure model, which entails a cardinal change in the application information system.
The central link of the architecture of the information system is the data processing centers (hereinafter referred to as the CDA) that perform functions on mass input, processing, storage of tax information and printing documents. Priority direction - the transition is completely on electronic document flow with external sources and with taxpayers. Code provides:
scanning, recognition and input of documents entering paper from other departments (BTI, FMS, FCS, ATC, traffic police, etc.) and the exchange of data carried out in electronic form;
control of the format, the input and processing of forms of tax reporting of applicants in electronic form from taxpayers and specialized telecom operators (hereinafter - SOS);
maintaining a centralized archive of electronic documents, including scanned images and electronic documents with EDS, in order to ensure the legal significance of tax information.
ensuring the necessary level of reliability and productivity of the telecommunications network by providing good quality communication services;
in all other facilities of the Federal Tax Service of Russia (Central Assembly of the Federal Tax Service of Russia, UFNS, MI of the Federal Tax Service of Russia on the CDA, MINA FTS of Russia on KN, IFTS, Torms) only client jobs (Personal computers (so-called fat clients) and terminal complexes (subtle clients )) users and minimum service servers (domain controllers, server files, control system servers, etc.);
all functions of conducting information resources, mass processing processes, interaction with external departments are implemented in the inks.
Comprehensive modernization of the automated information system of Russia tax authorities, incl. The creation of AIS tax-3 should lead to the following results :
Significant reduction in the volume of manual operations by implementing the technology "Tax Automat".
The implementation of the tax automaton will allow to transfer the functions to carry out calculations and the adoption of formalized decisions from inspections in the information resources of the federal level. In the future, only registering taxpayers and test work will remain in the future in inspections.
The project provides for the expansion of the composition of electronic services when interacting with the taxpayer and the creation of a single contact center that will allow to provide taxpayers a qualitatively new level of service, increase the performance of tax authorities, will create a mechanism for analyzing the needs of taxpayers in one information or other information and improve its quality of submission.
Automated information systems and their application in the work of tax authorities
One of the priority tasks of the tax service is the informatization of tax authorities, within which the use of information technologies is assumed, the creation of information systems that effectively support the functioning of the structure of tax authorities. In this regard, the tax service authorities have created an automated information system, which is designed to automate the functions of all levels of the tax service to ensure taxation and other mandatory payments to the budget and extrabudgetary funds, the comprehensive operational analysis of taxation materials, the provision of management bodies and relevant Tax service levels are reliable information.
Information support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the tax authority system used in the process of automating the solution of the task. In an information aspect, the system should provide sufficient and complete information to implement its basic functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, form output information in a form convenient for perception by users.
At the time of the creation of tax authorities, the existing technology of work of financial structures was transferred to them. The main indicators of this technology were:
obtaining information from taxpayers in the personal contact of the tax inspector with them;
manual processing of the received information, storing it only on paper carriers;
non-inflammativity of most tax collecting procedures;
spontaneously developing information system.
In this regard, several concepts of typical software systems for regional and municipal tax authorities, differing in technical means and application software
The development and implementation of computer technologies and automated information systems (AIS) within the framework of local self-government was carried out for a long time by each region in accordance with local regulatory documents and regulatory acts for each type of accounting, which created the well-known problems of the formation of a single information space due to their incompatibility and With AIS "Tax". The problem is aggravated by the fact that many accounting facilities are unreasonably divided between organs of various departments with their AIS and AIT. This is especially manifested in such an accounting object as "Real Estate", which is the estate and land - are recorded and registered in three departments.
The designed implementation of integrated complexes for territorial tax inspections ensuring a unified system for administering the databases for the taxation of legal entities and individuals and a single maintenance of regulatory information suggests:
automation of all functions for accounting for taxpayers and tax revenues;
information interaction of all structural divisions of the tax system among themselves and with external departments;
the release of labor resources engaged in non-production and technical work;
improving labor productivity;
the efficiency and accuracy of the results of accounting, analysis and forecasting of tax revenues.
reducing the total number of employees in the territorial tax inspectorate engaged in the implementation of functions and procedures related to data entry.
focusing the activities of employees of territorial tax authorities on those aspects of tax administration that require direct meetings with taxpayers;
eliminating the influence of peak situations for the work of territorial inspections;
improve the quality of cameral and exit tax checks.
To carry out the work of units of the Federal Tax Service (FTS), a multi-level AIS "Tax" has been developed and has already been functioning, which ensures the solution of the accumulation and processing problems in inspections. The ultimate goal of the AIS of tax services is to build an integrated information system that unites all the tax system structures on the basis of a single information base with phased integration into a single information space of administrative authorities, banks, treasury, customs, registration centers, accounting and management services, land resources and Dr.
The need for this is determined by the nature of the AIS of the tax system, as an open-type corporate system with a multitude of external relations. Sources of information accumulated in the databases of AIS IFTS are divisions of state bodies and institutions, of which data on the income of taxpayers, receipts and return taxes and fees, property, land plots, etc.
The existing AIS of tax services performed their functions for a long time and corresponded to the objectives set by creating them - automation of the basic functions of tax authorities and processing information coming from taxpayers, and increasing the productivity of the tax inspector.
Thus, the insufficient development of telecommunication funds, the absence of uniform information protection, algorithms and information exchange tools both inside AIS FTS, and with the AIS interacting with it, the impossibility of integrated processing of information stored in various databases, increased requirements for taxpayer accounting requirements, The timeliness and completeness of tax fees and payments, led to an increase in the load on tax authorities and made the existing AIS of "tax" unable to fully fulfill their functions.
Automated information system (AIS) tax authorities refers to the class of complex information systems. The creation of a software and technical complex serving such a system involves solving the following problems:
information association of tax authorities of the federal, regional and local levels through telecommunication networks and ensuring the possibility of access to information resources of each of them;
development, creation, information content and subsequent support of the database system;
equipping the tax authorities by computational software and technical complexes with a developed functionally oriented periphery;
development of applied software, fully covering the functional tasks of tax authorities of all levels.
At the level of the subjects of the Russian Federation, various functional subsystems of AIS tax authorities are created. The most appropriate of them includes subsystems:
storage and issuing indicators;
management;
formation of a generalized indicator of the efficiency of the district inspection;
forecasting tax payments;
macro- and microeconomic analysis;
ensuring methodical activities;
legal support.
Subsystem for storing and issuing indicators AIS Tax Reporting (AISNO). AISNO at the regional level should ensure the solution of the following functional tasks:
formation of reporting forms for federal and urban budgets;
formation of certificates of receipt of the increasing result from the beginning of the year of taxes and payments in the revenues of the city and federal budgets in quarters, sections and paragraphs of the budget classification;
formation of information of analytical tables for various Inspection Functional Units;
formation of analytical tables for the Regional Tax Inspection Management Subsystem;
input, viewing and adjusting the source data;
arch, sampling and grouping of information on specified parameters;
forming, viewing, adjusting and printing output documents;
view, adjustment and display of regulatory information.
Regional Tax Inspection Information Subsystem In accordance with the modern ideas of information technology, the four components are divided into four components:
control system;
information storage;
system of formation of optimal solutions;
operational database.
prompt collection and coordination of data in the process of functioning the tax authority and providing information to the decision-making composition for decision-making;
information interaction of all Inspection Divisions both among themselves and with external organizations.
Of the many factors affecting the efficiency of work, allocate the most significant, i.e. Factors dominant in achieving the objectives of tax inspections. They can be divided into two classes characterizing:
work results;
working conditions and personnel training.
Macro and Microeconomic Analysis Subsystems. The information base of the subsystem is the data of the electronic repository of the Tax Inspectorate and the reporting data for enterprises withdrawn into statistical authorities. The subsystem has laid the developed methods of macroenalysis focused on the complex economic analysis of the region, the subordinate regional tax inspectorate, and the methods of microanalysis focused on the economic analysis of individual business entities.
The main source of information for analysis is:
reporting documents of enterprises and organizations submitted to tax inspections quarterly (annually);
balance of enterprises (f. No. 1);
report on financial results and their use (F. No. 2);
report on the state of the property of the enterprise (F. No. 5);
report on the excess of expenses for labor payment; Calculation of VAT3.
The economic analysis of enterprises and organizations at the micro level has an integrated approach to assessing the indicators of their financial and economic activities, reflecting the availability, placement and use of financial resources of the enterprise.
The analysis is carried out both in a separate enterprise by comparing its indicators for different periods of reporting, and in comparison with enterprises belonging to the same groups (by industry, types of manufactured products, the number of personnel, etc.).
The results of macro and microanalysis are focused on solving the following tasks:
control over the taxable base and flow into the budget of cash resources in the form of taxes;
analysis of the effectiveness of the tax system;
analysis of the effectiveness of enterprises and firms.
Information support of methodical activity should consist of the following relative to independent parts:
database of unstructured information containing methodological and instructive materials prepared and manufactured by methodological units;
the database of legislative and regulatory acts on taxation and generally imaginary issues in the data warehouse and available in the search mode;
professional databases of tax inspection specialists containing materials necessary for their daily professional activities and are in their personal computers.
development of the methodology for calculating each type of tax. The initial data for solving the problem are laws, letters, instructions, changes and additions to tax legislation. Each document should have legal details containing data on the name, type of document, date of adoption, editorial board, registration issue, registration in the Ministry of Justice of Russia, status, etc.;
definitions and developing methods for monitoring the calculation of each type of taxes. The initial information is the schemes of tax calculations and auxiliary information. The results of the solution of the problem are an analysis of logical and arithmetic dependencies, taking into account related economic indicators characterizing the results of financial and economic activities of the taxation facility;
promising methodological support - the formation of the semantic network of each type of tax, in which all objects are linked: tax calculation schemes used indicators and parameters, relationships with other aspects of objective activities of the object, the history of the emergence and transformation of the form of calculating each tax (formation of a taxable base); creating a scheme for checking the correctness (completeness, consistency) of tax calculation; The formation of the conceptual structure of the database containing actual data on the admission of each type of tax in various cuts.
defining the structure (architecture) of the informatization project;
identifying the functional composition of tasks with distribution by individual workplaces;
identifying the information needs of specialists;
determining the need to create professional databases, their composition and content, selection of the implementation environment;
identifying the composition of requests, the frequency of their occurrence and priority.
Integration of information resources.
The tax system at the district, regional and federal levels is a multidisciplinary distributed structure with partially decentralized control.
To describe such systems, the AIS representation is used as a combination: applied subsystems that solve problems in the subject area of \u200b\u200binspection activities; infrastructure subsystems ensuring tasks by allocating the necessary resources, services; Service subsystems connecting applied and infrastructure subsystems to impart specific properties.
Each subsystem group has a number of common properties. Thus, applied subsystems strongly depend on the specifics of the tasks of the organization and its goals and, in fact, are most important from the point of view of the organization's functioning. Requirements for applied subsystems are put forward by specialists from various applied areas and can be contradictory. At the same time, the infrastructure subsystems are the basis for the integration of applied subsystems, identifying the main properties necessary for the successful operation of AIS. Requirements for infrastructure subsystems are united and standardized, the methods of constructing are largely universal.
One of the basic principles of the establishment of AIS is the continuity of existing systems. First of all, this refers to heterogeneous and numerous information systems of all levels of tax authorities. The most important way to implement this principle is to create a basic information exchange infrastructure.
When designing applied solutions, it is advisable to use the concept of applied services. Under the application service is meant a closed set of interrelated functions, together in the aggregate of any applied subtask.
Applied decision-making structure provides five subsystems for applied software:
accounting and control;
analytical;
information reference;
technological, with which the information received received and the internal database of AIS inspection is updated;
generation of jobs designed to create new AWS by setting up application software (PPOs) and configuration of user interfaces to PPOs.
Information and Telecommunication Security in the Tax Authority System
In accordance with the requirements for AIS, the tax authorities must ensure the safety of information resources, stored and processed information. The solution to this task is to build a specialized subsystem - AIS security subsystems.
According to the current documentation of the State Documentation of the Russian Federation, the concept of protecting automated systems from unauthorized access during the operation of the security subsystem is ensured by agreed measures at the legislative, organizational and program and technical levels.
At the legislative level, it is necessary to ensure compliance of the security subsystem with the requirements of regulatory documents of the Russian Federation.
Protection at the organizational level is ensured by the formation of the security policy describing: the category of information, stored and processed in AIS; correlation of existing and planned information resources of information of various categories; The main risks associated with information services that provide access to the specified resources and restrictions imposed by the means of their minimization.
The basis for the development of solutions of the Security Subsystem is the risk analysis carried out in the design and construction of AIS. At the same time, the following risk classes are taken into account: man-made, anthropogenic and spontaneous.
Technogenic risks include:
failures of software hardware (failure of hardware components, manifest software errors in the DBMS server either in the basic or application software);
destruction of data (failure of information carriers, destruction of information as a result of hardware or software error).
risks from the service personnel:
retreat (random or deliberate) from established rules of operation or the absence of necessary regulations in combination with unqualified actions of personnel;
errors when reconfiguring the system (misunderstanding of the device of the information system and caused by incorrect actions or negligence when performing reconfiguration);
destruction of information as a result of unqualified personnel actions or impact of malicious software (viruses, etc.);
reluctance to carry out the service personnel of their duties;
risks from potential attackers:
destruction or damage to the equipment (terrorist act, acts of vandalism, etc.);
violation of the operation of communication systems, power supply, water supply, air conditioning (as a result of malicious actions);
get access to communication networks and conducting various attacks.
destruction or damage to the equipment, information (accidents, fires, leaks and other natural disasters);
violation of the operation of communication systems, power supply, water supply, air conditioning (as a result of natural disasters);
destruction or damage to the premises (as a result of natural disasters);
lost documents.
management of configurations of information resources, providing inventory of hardware and software components, their functional description, static and adaptive configuration;
management of events that ensures the monitoring of the status of resources, tracking significant events, their classification, formation of responses and generation of signals about problem situations;
control of problem situations and failures that ensures operational control of actions to eliminate extended emerging situations, including the distribution of identified problems in the levels of competence of responsible persons;
generation of reports that ensures the creation of a hierarchical system of reports on the functioning of the information system and the distribution of reports on competence levels.
Databases and data banks. Database Management Systems
Information support AIS "Tax" is an information model of tax authorities. The tasks of information support of the tax authorities depend on the basic functions performed by its structures. Information support should provide AIS users with information necessary to fulfill their professional duties. The system should be able to distributed storage and processing of information, accumulation of information in data banks at the place of use, providing users with automated, authorized access to information, one-time input and multiple, multipurpose use. Information relationship must be provided both between the tasks solved by each functional subsystem and external levels. External in relation to the AIS "Tax" are not only enterprises, organizations and individuals, but also such bodies as the Tax Police of the Russian Federation, financial authorities, banks, customs authorities, etc.
Information support of the automated taxation system, as well as any other system of organizational type, consists of an emerable and intramaneshine.
Emaceous information support is a set of system of indicators, system of classification and encoding information, system documentation and document management, information flows.
Internal support is the presentation of data on machine carriers in the form of various arrays, databases and their information connections in the form of a diverse content and purpose.
The system of indicators consists of source, intermediate and resulting indicators that are collected, converted and issued AIS for the purpose of providing tax authorities. Indicators characterize tax objects, various types of taxes, tax rates, financial state of taxpayers, the state of calculation of taxpayers with budget, etc. Indicators are contained in the documents that are the most common carrier of the source and results. In the tax system, a unified documentation system operates, which meets certain requirements for form, content, the procedure for filling out documents. Unified documents are used at all levels of the system. These include the majority of documents circulating in the tax authorities, ranging from the financial statements and tax calculations submitted by taxpayers to tax inspections, and ending with the reporting of the tax authorities. Information flows are a directed stable movement of documents from sources of their occurrence to recipients. Information flows give the most complete picture of the tax information system due to the fact that with their help spatial-temporal and surround characteristics are detected, the dynamism of information processes is reflected and their interaction. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows may be documents, indicators, details, symbols. Documents and information contained in them are classified:
1) in relation to the entrance and exit:
entrance (incoming in inspection);
weekends (outgoing from inspection).
regulatory - Documents for which the term of execution and submission is determined. Documents issued for the Regulations can be attributed, for example, reports "On the receipt of taxes and other obligatory payments to the budgets of the Russian Federation", "On the results of the test work of tax inspections", "The structure of the receipts of the main types of taxes", "arrears of payments to the budget" and other statistical reports compiled in the tax authorities;
unregulated - documents performed by request.
legal and regulatory reference documents (laws, decrees, decisions of state and management bodies) and organizational and methodological documents (orders, directives, instructions, techniques, solutions of GNS colleges, etc.);
calculation documents and accounting for taxes, fees and other payments (personal accounts of tax payers, banking documents, tax payments, declarations);
documents on the control work inspection (accounting reports, balance sheets, acts of inspections of enterprises and organizations, control journals of testing);
other types of documents.
An important component of the above-mentioned information support is the system of classification and coding. Under the functioning of the AIS, methods, coding methods, the rational classification of nomenclatures should serve as a complete satisfaction of user requests, reduce temporary and labor costs for filling out documents and efficient use of computing equipment, as they allow to reduce the amount and time to find the information necessary to solve problems, facilitate Processing information. The AIS "Tax" should use a unified system of classification and encoding information, which is based on the application:
1) All-Russian Classifiers:
countries of the world (OCSM);
economic districts (OKER);
objects of administrative and territorial division and settlements (SAO);
government bodies (coat);
sectors of the national economy (windows);
types of economic activity, products and services (OKDP);
currencies (OKB);
units of measurements (soy);
ownership forms (CFS);
organizational and legal forms of business entities (Copf);
income and expenditures of budgets in the Russian Federation (KRDB);
standard bank accounts (CBS);
banks (CB);
taxes and payments (KNP);
tax objects (con);
tax breaks (CNUL);
types of benefits for taxes (KNL);
penalties (KSHS);
taxpayer identification numbers (INN);
state Tax Inspection Systems (Sogges).
In variable arrays contain information:
according to the results of operational control, ensuring the completeness and timeliness of taxes, fees, other payments and reporting;
on the analysis and forecasting of the tax base and taxation, fees and other payments;
according to the results of the control of tax authorities;
on the legal practice of tax authorities, etc.
texts of laws, regulations and decrees of the President and the Government of the Russian Federation, the decisions of local authorities, other legal acts;
texts of the decisions of the College of GNS of the Russian Federation, orders, orders and plans;
texts of organizational and methodological documents;
classifiers, reference books and dictionaries used in AIS "Tax";
data of the state mode of enterprises and taxpayer credentials;
regulatory information of financial, logistical support, accounting and movement of personnel.
associations in a single database of data, characterized by general physical meaning and implementing information technology of one or more interrelated processes of tax authorities;
fullness and adequacy of information of tax authorities, within the range of data contained in the input documents;
data organization in information structures and management of them by using database management systems (DBMS) and providing information compatibility between different databases;
data organizations in the database, taking into account existing information flows between the objects of the AIS "Tax" and within the tax authorities;
providing information compatibility with data coming from the external levels with which this system interacts;
the implementation of the principle of systemics and one-time input - data used by several tasks must be structured into system-wide structures and supported by software tools.
bases of source and reporting data on tax receipts in the context of sections and paragraphs of the budget classification, budgets, territories, time periods for regulated reporting forms;
base of operational data on tax receipts;
base letters, precedents, answers, suggestions for tax legislation;
databases of derivatives and integrated data based on reporting forms;
database of domestic use of various purposes.
Significant place in the information support of the AIS "Tax" is occupied by information and reference systems. For their operation create:
Database on legislative and regulatory acts on taxation;
Database of instructive and methodical materials;
Database on generally imaging issues.
System and the principles of information exchange between the Federal Tax Service and the state bodies interacting with it
The main task of the FTS is to monitor the implementation of the tax legislation of the Russian Federation, including the accounting of taxpayers, the control of tax and fees, detecting tax violations, debt management and recovery, support for lawsuits, information services of taxpayers, tax planning. FTS has an extensive structure consisting of the following components:
central apparatus FTS;
interregional inspections of federal districts and specialized interregional inspections;
82 management of the Federal Tax Service for the constituent entities of the Russian Federation;
about 1500 district, inter-district urban tax inspections.
Centralization of information resource processing. Data Centers - Cododes.
At the present stage of development, a lot of systemic problems caused by the following reasons have accumulated in the information activities of tax authorities:
continuous increase in document management, including when interacting with taxpayers (both legal and individuals);
complication and continuous change in tax legislation;
increasing labor costs for processing complicating tax documents;
focusing tax administration procedures at the inspection level.
detailed information on the processes of tax administration is taken into account and is stored directly in tax inspectorates. It is not available for in-depth analytical processing and making management decisions;
information is processed directly by tax inspectors, which leads to tremendous labor costs and does not allow for the proper quality and standardizedness of working procedures;
the introduction of new information technologies requires significant financial costs and is possible only with a limited number of deployment sites.
FCD should:
provide the necessary information by federal FNS units;
ensure consolidation, storage and processing of federal tax administration databases on the scale of the Russian Federation;
ensure the exchange of information between the FTS and the above-mentioned state administration authorities and other external organizations.
provide the necessary information to the regional divisions of the FNS;
provide consolidation, storage and processing of federal tax administration databases within the framework of the relevant region of the Russian Federation;
perform the functions of the center of mass processing and storage of paper documents, the information exchange center with regional external organizations and the regional information support center for taxpayers;
ensure the exchange of information between FTS, regional divisions of the state administration bodies of the Russian Federation, other external organizations and taxpayers.
As part of each century, the following levels can be distinguished.
Building and engineering systems Buildings (power supply, air conditioning, fire alarm and protection, access control and video surveillance, structured cable system).
Terminal equipment of telecommunication channels that combine the codes into a single system.
Local computing network.
Data storage network (SAN).
Computing equipment (servers, workstations).
Peripheral equipment (scanners, printers, converting machines).
System software.
Management and security system.
To ensure a single way to access resources, as well as for unification Account storage Using a directory based on Active Directory, built as a single "forest", which combines the hierarchical system of domains with the root domain. Thanks to this, the IT-personnel of each regional century will be able to fully monitor and manage access to their resources and its own domain policies. For the federal data center, a similar dedicated domain of the same level is created as for domains of regional dwarves.
The kernel of each century is formed from three interconnected subsystems: data storage networks (SAN - Storage Area Network), database subsystems and applied server farms. The storage network is built on the basis of the Cisco MDS optical switches, which are connected to the EVA disk arrays and the Magnetic Tape Libra of the Hewlett-Packard, and the powerful HSM-6000 DVD libraries. The data storage network runs on Hewlett-Packard and Veritas, forming a single high-performance management system for hierarchical data storage for all applications and data databases. The basis of the database subsystem is the HP SuperDome 9000 server (12 processors, 24 GB of RAM, the HP-UX operating system) and the Oracle 9I database management system.
Information support AIS "Tax" is an information model of tax authorities. The tasks of information support of the tax authorities depends on the basic functions performed by its structures that were reviewed earlier. Informational support should provide AIS users with information necessary to fulfill their professional duties. The system should be able to distributed storage and processing of information, accumulation of information in data banks at the place of use, providing users with automated, authorized access to information, one-time input and multiple, multipurpose use. Information relationship must be provided both between the tasks solved by each functional subsystem and external levels. External in relation to AIS "Tax" are not only organizations and individuals, but also financial authorities, banks, customs authorities, etc. Information support of the automated taxation system, as well as any other system of organizational type, consists of a born and intramane. Emaceous provision is a combination of the system of indicators, the system of classification and coding information, the system of documentation and document flow of information flows. Internal support is the presentation of data on machine carriers in the form of a variety of content and purpose, specially organized arrays, databases and their information connections. The system of indicators consists of source, intermediate and resulting indicators that are collected, converted and issued AIS for the purpose of providing tax authorities. Indicators characterize tax objects, various types of taxes, tax rates, financial state of taxpayers, the state of calculation of taxpayers with budget, etc. Indicators are contained in the documents. Documents are the most common carrier of the original and results. In the tax system, a unified documentation system operates, which meets certain requirements for form, content, the procedure for filling out documents. Unified documents are used at all levels of the system. These documents include the majority of documents circulating in the tax authorities, starting with the financial statements and tax calculations submitted by taxpayers to tax inspections, and ending with the reporting of the tax authorities. Information flows are a directed stable movement of documents from sources of their occurrence to recipients. Information flows give the most complete picture of the tax information system due to the fact that with their help spatial-temporal and surround characteristics are detected, the dynamism of information processes is reflected and their interaction. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows may be documents, indicators, details, symbols. Documents and information contained in them can be divided into the following groups:
1) at the placement:
Entrance (incoming in inspection);
Weekends (outgoing from inspection);
2) in terms of presentation:
Regulated - documents for which the term of execution and submission is determined;
Unregulated - documents performed by request.
Documents issued for the Regulations can be attributed, for example, reports "On the receipt of taxes and other obligatory payments to the budgets of the Russian Federation", "On the results of the test work of tax inspections", "The structure of the receipts of the main types of taxes", "arrears of payments to the budget" and other statistical reports compiled in the tax authorities;
3) According to the functional areas of the Tax Inspectorate:
Legal and regulatory reference documents (laws, decrees, decisions of government and management bodies) and organizational and methodological documents (orders, directives, instructions, techniques, etc.);
Calculation documents and accounting for taxes, fees and other payments (personal accounts of tax payers, banking documents, tax payments, declarations);
Documents on the control work inspection (accounting reports, balance sheets, acts of inspections of enterprises and organizations, control journals of testing);
Other types of documents.
Grouping documents on functional areas in accordance with the peculiarities and appointment of information contained in them determines the basic flows of information in the management structure of the tax authorities.
The development of automated systems not only in the tax system, but also in other systems involving the exchange of information, implies the widespread use of unified documentation. Among the documents entering the tax authorities, many unified forms, and above all these are the forms of accounting reporting of organizations. However, in the tax authorities, as in any other department, a lot of internal forms of documentation are used, which can be attributed to sectoral forms, such as reporting form, which are used in the work of the Federal Tax Service.
An important component of the above-mentioned information support is the system of classification and coding. Decree of the Government of the Russian Federation approved the "Regulation on the development, adoption, enforcement, jurisdiction and the application of all-Russian classifiers of technical and economic and social information in the socio-economic field" of November 10, 2003 No. 667.
The situation establishes the procedure for the development, adoption, the introduction, maintenance and application of all-Russian classifiers, including in the field of taxation, with interdepartmental information exchange, creating information systems and information resources.
All-Russian classifiers are developed by the main types of technical and economic and social information used in the creation of state information systems and information resources, as well as with interdepartmental exchange of information.
The use of all-Russian classifiers is provided by:
Direct use of all-Russian classifiers without changing the codes adopted in them and items;
Inclusion in all-Russian classifiers of additional objects of classification and classification features that do not violate codes and the names of the positions of all-Russian classifiers and the backup positions provided for in them.
The use of all-Russian classifiers is necessary to ensure comparability of economic and statistical data on the activities of organizations and individual entrepreneurs. Under the functioning of the AIS, methods, coding methods, the rational classification of nomenclatures should serve as a complete satisfaction of user requests, reduce temporary and labor costs for filling out documents and efficient use of computing equipment, as they allow to reduce the amount and time to find the information necessary to solve problems, facilitate Processing information. The AIS "Tax" should use a unified system of classification and encoding information, which is based on the use of all-Russian classifiers.
In addition, departmental and system classifiers are applied, such as classifiers:
Income and expenditures of budgets in the Russian Federation (KRDB);
Bank identification codes (bik);
Taxes and payments (KNP);
Tax objects (con);
Penalties (KSHS);
Identification numbers of taxpayers (INN), etc.