Modern information technologies in the work of tax authorities artur belyaev irekovich. On the implementation of information technologies in the tax authorities of russia 18 information support for the activities of tax authorities

Each level tax system their functions correspond, and hence their composition of functional support. At the federal level, the strategy of the entire tax system of Russia is determined, methodological and conceptual issues of taxation of legal and individuals... Besides; subdivisions of the Ministry of the Russian Federation for Taxes and Levies are engaged in checking the work of lower levels, planning and financing the expenses of tax authorities at the local level, supervising the setting up of accounting and statistical accounting and reporting in tax authorities, carrying out work on the implementation automated technologies in the tax authorities, etc.

The following main functional subsystems can be distinguished:

1. preparation of standard reporting forms;

2. control activity;

3. methodological, auditing and legal activities;

4. analytical activities of the territorial inspectorates of the RF Ministry of Taxes and Levies;

5. intradepartmental tasks.

The subsystem for preparing standard reporting forms is associated with the formation of summary tables of statistical indicators characterizing the types of activities of the subdivisions of the Ministry of the Russian Federation for taxes and fees at the regional level in terms of collecting various types of tax payments and monitoring this process.

Control activities, first of all, provide for the maintenance of the State Register of Enterprises and Individuals. State Register enterprises contains official registration information about enterprises (legal entities), and the register of individuals contains information about taxpayers who are required to submit an income declaration, as well as pay certain types of taxes from individuals. The control also includes activities on documentary verification of enterprises.

Subsystem of methodical, auditing and legal activity provides the ability to work with legislative acts, decrees, decrees and other government documents, as well as with regulatory and methodological documents of the Ministry of the Russian Federation for Taxes and Duties. This subsystem carries out the collection, processing and analysis of information coming from territorial tax inspectorates and concerning the correctness of the application. tax legislation.

Analytical activities include analysis of the dynamics of tax payments by all categories of taxpayers, forecasting the amount of collection of certain types of taxes, economic and statistical analysis of the economic activities of enterprises in the region, identification of enterprises subject to documentary verification, analysis of tax legislation and development of recommendations for its improvement, analysis of the activities of territorial tax inspections, etc.

Intradepartmental tasks include tasks that ensure the activities of the apparatus of the tax authority at the appropriate level.

The subsystem for processing documents of individuals can be separated into a separate part of the functional support, since it must control and manage information on the main types of taxes from individuals, provided for by law Russian Federation... It, as it were, includes most of the tasks solved in all functional subsystems related to the processing of information on legal entities. This subsystem operates on the basis of the application of legislative acts that allow the tax service to exercise control over the correctness of the calculation. income tax, property tax of individuals, land tax and others. In the subsystem the amounts of taxes are calculated, personal accounts are maintained, notifications of the amounts of taxes accrued are printed, various accounting reports are drawn up. STI VTs developed software based on FOX PRO for solving problems of the functional subsystem "Taxation of individuals". This complex provides the operation of four automated workstations:

· Workstation "Inspector";

· Workstation "Administrator";

· AWS "Register of individuals";

· Workstation "Accountant".

· Workstation "Inspector" provides the solution of the following functional tasks:

· Registration of documents on taxation of citizens and the payer;

· Calculation and accrual of taxes;

· Formation and issuance of payment notices;

· Formation of various documents and reporting forms on the taxable database;

· Obtaining certificates;

· Formation of requests, invitations and other documents.

· Workstation "Administrator" provides:

· Protection against unauthorized access to the system;

· Separation of functions of users of the system;

· Control and restoration of the integrity of information stored in the database.

Improving the quality and efficiency of automated information technology in the budget and tax systems largely depends on the way of organizing (organizational forms) of using hardware and software for data processing.

The design and implementation of the main organizational forms of using computing and software tools are carried out in accordance with:

Functions performed and the nature of the functional tasks being solved

· The type and capacity of the main computer equipment;

· Territorial distribution of computers;

· The nature of the division of labor;

· Volumes of processed information;

· The number and administrative subordination of users, etc.

In accordance with these requirements, the present stage development of automated information technologies in the tax service and the budgetary system, there is a tendency for the development of combined information technology, which combines local automated processing primary information at the workplaces of specialists in combination with their integration into computer networks. The following organizational forms of data processing are distinguished - an automated workstation (AWS), a local computer network (LAN), a corporate computer network (KVS).

When introducing any organizational form into the budget and tax system, they are guided by the following principles common to all - consistency, flexibility (openness), sustainability and efficiency.

The principle of consistency assumes that the organizational form of using computer technology is a system, the structure of which is determined by its functional purpose.

Flexibility principle(openness) means the adaptability of the system to possible restructuring, thanks to the modularity of the construction of all subsystems and the standardization of all elements.

The principle of sustainability lies in the fact that the system of organization of computer technology should perform basic functions regardless of the impact on it of internal and external factors. This means that malfunctions in its individual parts should be easily eliminated, and the system's performance should be quickly restored.

The effectiveness of the organizational form of the use of computer technology in the tax and budget spheres is considered as an improvement economic indicators managed object, which is achieved by improving the quality of management.

At the lower management level, automated workstations (AWS) are used to automate the main functions of specialists.

Workstation in the budget and tax systems is a set of information, software and hardware resources for automating the solution of functional tasks by a specialist and the implementation of his managerial functions.

The workstation can be viewed as a specialist tool for the implementation of management functions.

The technical base of the AWP in the tax authorities and the budgetary system is personal computers with the necessary set of peripheral means that meet certain parameters and technical requirements to solve functional financial problems.

The design of automated workplaces is based on the principle of completing a specific workplace from standard operational functional programs using the capabilities of the standard interface of the system. This allows you to flexibly form each workstation and modify it in a timely manner in the amount of strictly necessary functions, adapting the office system to the real needs of a specialist in a financial authority.

The automated information technology of the budget and tax systems contains automated workstations for administrators of office systems and services. information security, managers and specialists, interconnected by communication equipment to create a unified information environment.

It should be emphasized that the automated place of the head in the tax and budget systems functions effectively provided that it rests “vertically” on the entire information base of the organizational structure he manages, including not only the centralized automated data warehouse, but also the local information databases of specialists.

The professional orientation of the workstation is determined by the functional part of the Software.

The tax authorities allocate automated workplaces for specialists, which can be divided into groups:

1) AWS of a tax inspector for maintaining an information base on the payment of taxes by individuals.

2) AWS of a tax inspector for maintaining an information base on the payment of taxes by legal entities.

3) Workstation of a specialist in control over ensuring the correctness of the calculation of taxes and payments and the timeliness of their receipt to the budget.

4) Workstation of a lawyer for monitoring compliance with legislation on taxes and other payments to the budget, etc.

Automated workplaces in the budget and tax systems faithfully reproduce everything regulatory conditions creation and processing of documents - from registration and organization of the processing route to fixing a decision. In the automated information technology of the budget and tax systems, procedures are rigidly organized at specific automated workstations connected in routing flows of information transfer from one workstation to another by means of file transport, which is the basis for building an electronic office.

Introduction

Financial system The RF and the state budget that is part of it ensure the implementation of the state's economic and social policy. The main source of budget revenues is tax revenues, which are regulated by the tax system and regulated by the Tax Code of the Russian Federation.

The tax system refers to a complex dynamic, information-rich corporate system with many internal and external connections with various information environments, with heterogeneous information and technological support, automated information systems (AIS), the development of which was carried out regardless of the needs of the AIS inspections of the Ministry of Taxes and Levies. Their information technologies have a specialized focus, are not combined into a single system and do not have automated information interaction.

New information technologies are focused on complex multidisciplinary objects and allow them to be combined at a qualitatively new management level.

However, the development and use of mechanisms for the integration of heterogeneous information environments are associated with the solution of certain problems of a methodological, theoretical and applied nature, which include a significant difference in the technical and software base of information environments, the lack of a unified methodology for the functioning of information flows, both within individual information environments and the whole corporate system... This does not allow for the electronic interaction of system elements and information and computing services for employees of the IFTS in real time, which leads to the untimely and inadequate information reflection of tax processes.

Overcoming these difficulties requires a significant development of the methodology for the design of information systems, the development of mathematical models and their supporting tools, allowing the integration of heterogeneous environments in the projected tax collection system.

The relevance of the listed issues, their insufficient methodological, theoretical and practical study, the need to improve the information technology of the tax collection system, determined the choice of the topic of the course work.

The purpose of this course work is to study the theoretical and practical aspects of information support of the organization's management system. To achieve this goal, it is necessary to solve the following tasks:

1. To study the theoretical foundations of information support for control systems. Consider the concept, goals, objectives;

2. Analyze the features of information support of control systems using the example of the IFTS;

The object of the course work is the activities of the Federal Tax Service, the subject of information support for control systems.

The methodological basis of the course work is the works of domestic and foreign scientists and specialists in the field of management, such as: A. Abrosimov, S. Ashmarina, A. Afonichkin, V. Busov, A. M. Vendrov, Danilevsky, A. Dobryanin, A. Elyakov , I. Zinger, G. N. Kalyanov, A. Miroedov, A. Pastyushkov, A. A. Sorokin, B. Tatarskikh, Yu. F. Telnov, F. Udalov, E. Yakubaites, etc.

When writing a term paper, educational, scientific, methodological literature, materials of periodicals and specialized Internet sites devoted to management topics, documents of the Federal Tax Service Inspectorate of the Russian Federation act as sources of information.

Course work consists of an introduction, two chapters, a conclusion, a glossary, a list of used literature, applications.

CHAPTER I THEORETICAL BASIS OF INFORMATION SUPPLY OF THE MANAGEMENT SYSTEM OF THE ORGANIZATION

1.1. Information. Main properties and characteristics

Information (from Lat. Informatio - information, explanation, presentation) - in a broad sense, an abstract concept that has many meanings, depending on the context. In the narrow sense of this word - information (messages, data), regardless of the form of their presentation. Currently, there is no single definition of the term information. From the point of view of various fields of knowledge, this concept is described by its specific set of features. Information - a set of data recorded on tangible medium stored and distributed in time and space.

Information is characterized by a large number of types, which are presented in Fig. 1.

Rice. 1. Types of information

Management information can be classified according to several criteria.

- By sources of income information is subdivided into external and internal... External information is legislation and directives of higher authorities, data on scientific and technological progress, about competitors, about the demand for products, about prices, etc. The content of internal information is data on the progress of assignments by divisions of the enterprise, on the sale of products, on the economy and financial condition of the enterprise, labor discipline in the team, etc.

1. Scientific and technical information containing data on scientific research, inventions, technical developments both internally and externally.

2. Economic information containing data of technical and economic planning and forecasting, accounting and economic analysis activities of the enterprise.

3. Operational and production information, which contains data on operational production planning, operational accounting and operational control of the work of enterprises and their divisions.

4. Administrative or business information of various content. The most important part of this information is personnel information.

5. Marketing (market) information, the content of which is advertising, prices, demand, competition, etc.

6. Legal, socio-political, environmental, etc.

- By time of use information can be divided into conditionally constant and variable.

Conditionally constant is such information, the content of which changes relatively rarely, it is used repeatedly. Such information is norms, prices, tariff rates, official salaries, targets. Conditionally permanent information makes up about 60-70% of all information required for management. It requires proper fixation and storage. Today a computer is a good "keeper" of such information. Variable information reflects the dynamism of processes in production and economic activity. In this regard, its collection and especially processing are the most difficult.

- By the nature of occurrence information is divided into primary and secondary (or production). Information that arises during production is called primary. However, in its original form, such information is not very suitable for use in management. Therefore, it undergoes processing, turning into a secondary (or production) and in this form goes to the management body or to the head. An example is information on the level of profitability and competitiveness of products.

- By the degree of processing information can be divided into systematized and unsystematic. Information that is regulated by the composition of indicators, frequency, timing and addresses of submission is called systematized. Such information, in particular, is in the form of static and accounting statements... One of the most simple ways systematization are reference and information funds (CIF). CIFs include information materials that are of interest to managers and specialists of a given enterprise. CIFs provide them with significant time savings in searching, collecting and processing scientific and technical information. However, the problem of improving the work with information has not yet been solved by the creation of reference and information funds. Unsystematic information does not have any definite regulation. It comes to the head or to the governing body from time to time. An example of such information is reports of emergencies (accidents, accidents, major thefts, fires, etc.).

- By the degree of confidentiality- for common use, official use, secret, top secret of special importance, subject to disclosure after a specified period.

- By the degree of reliability- reliable and verified, subject to additional verification, doubtful, based on speculation and rumors.

- By appointment- operational information: serves to adjust the activities of the organization; reporting: intended for analysis (it is statistical, collected at certain times in a standard form and partially provided to government agencies, and not statistical).

According to the possibilities of fixing and storing - fixed on information carriers (sometimes stored indefinitely, without being distorted); not fixed (stored for some time in the memory of people, and then gradually erased and disappears).

- By importance- basic information includes information necessary for making decisions and performing work (for example, instructions, prescriptions, instructions); auxiliary - makes it easier to work with the main; desirable (without which, however, you cannot do) - carries information about the results, prospects for the future, events inner life etc.

- By completeness- partial information can only be used in conjunction with another; complex - gives comprehensively comprehensive information about the object and allows you to directly make any decisions.

- By destination- universal - necessary for solving any problems; functional - to solve related problems; and individualized - to solve a given, specific, unique problem.

- In the direction of travel- incoming and outgoing.

- By distribution methods- oral, written and combined information.

- In accordance with the procedure for providing- on a one-time prescription or request; on time; at the initiative of the sender.

- By playback method- visual, audiovisual, audio information.

It should also be noted that senior managers need information of a predominantly general nature, both internal and external, it should be of very high quality and allow the leader to draw conclusions and forecasts. And for the leaders of the lower level, constant, highly specialized and operational information is required, mainly about the internal processes in the organization and preferably in quantitative form.

The manager should also be able to receive selective information with the necessary detail directly from employees of any level, and not only from direct reports.

Information enables organizations to:

Monitor the current state of the organization, its divisions and processes in them;

Define the strategic, tactical and operational goals and objectives of the organization;

Make informed and timely decisions;

Coordinate the actions of units in achieving goals.

Information plays an important role in the implementation of managerial functions and decision-making by managers. It is received and transmitted through a process called communication. The importance of communication in the functioning of a control system cannot be overemphasized.

Communications- these are connections between functions, subdivisions of the management system, between people. Communication is interaction, bilateral efforts, without which joint activity is impossible, this is the first condition for the existence of any organization.

At the ordinary level, communication is defined as the transfer of information from person to person. In management, communication is the exchange of information between people. On the basis of which the manager receives the information necessary for making decisions, and communicates the decision to the employees of the organization.

To study the organization, it is important to present a universal communication scheme applicable in all management situations. Such a communication model was proposed by the German scientist W. Trump. In his model shown in Fig. 2, communication acts as a contact between the sender and the recipient, established by means of a message that is sent over a certain channel, encoded and decoded by the recipient; in addition, there is a feedback channel and the result (effect) of communication is highlighted.
cational process.

Fig. 2 Simple feedback model

Like any object, information has properties... Characteristic distinctive feature information from other objects of nature and society is a dualism: the properties of information are influenced both by the properties of the initial data that make up its meaningful part, and the properties of the methods that fix this information.

The most important are the following general qualitative properties: objectivity, reliability, completeness, accuracy, relevance, usefulness, value, timeliness, comprehensibility, accessibility, brevity, etc.

Objectivity of information... Objective - existing outside and independently of human consciousness. Information is a reflection of the external objective world. Information is objective if it does not depend on the methods of its fixation, someone's opinion, judgment.

Reliability of information... Information is reliable if it reflects the true state of affairs. Objective information is always reliable, but reliable information can be both objective and subjective. Reliable information helps you make the right decision. Inaccurate information may be due to the following reasons:

Intentional distortion (misinformation) or inadvertent distortion of a subjective property;

Distortion as a result of interference ("damaged phone") and insufficiently accurate means of fixing it.

Completeness of information... Information can be called complete if it is sufficient for understanding and making decisions. Incomplete information may lead to erroneous conclusions or decisions.

Accuracy of information is determined by the degree of its proximity to the real state of an object, process, phenomenon, etc.

Relevance of information- importance for the present time, topicality, urgency. Only timely information can be useful.

Usefulness (value) of information... Usefulness can be assessed in relation to the needs of its specific consumers and is assessed according to the tasks that can be solved with its help.

The most valuable information is objective, reliable, complete, and up-to-date.

1.2. The essence of information support. Management information systems

Management information support - multifaceted concept. The term "information support" means, firstly, an organically interconnected set of elements, the interaction of which is organized in a certain way into a single technology that implements the rules and methodological principles of effective information transformation in accordance with the management needs.

Secondly, this is information, knowledge provided to the consumer in the course of work to meet his information needs, and appropriately processed information.

Thirdly, it is one of the components of modern automated systems, considered along with technical, software and other types of support.

In addition, it is a complex dynamic complex process that ensures the satisfaction of the information needs of managers and performs the functions of rationalizing the activities of the management apparatus, i.e. the process of providing information to individuals or groups - users of information systems - in accordance with their information needs.

Thus, the meaning of information support lies in the organic combination of scientific knowledge, scientific methodology and techniques with the latest technical means in all forms of information work.

Management information system- a set of information, economic and mathematical methods and models, technical, software, other technological means and specialists, designed for information processing and management decisions.

In a narrow sense, an information system is only a subset of IS components in a broad sense, including databases, DBMS and specialized application programs.

The purpose of information systems is to produce the information necessary for the organization to provide effective management all its resources, the creation of an information and technological environment for the management of the organization.

Enterprise Management Information System(PMIS) is an operating environment that is able to provide managers and specialists with up-to-date and reliable information about all business processes of an enterprise, which is necessary for planning operations, their execution, registration and analysis. In other words, PMIS is a system that carries a description of the full market cycle - from business planning to analyzing the results of an enterprise's activities.

Objectives of the PMIS... Enterprise management in modern conditions demands more and more efficiency. Therefore, the use of enterprise management information systems (ISMS) is one of the most important levers of business development. The main tasks of the PMIS are presented in Table 1.

Table No. 1

The main tasks of the PMIS

Management layers and services	Tasks to be solved
Enterprise management	Providing reliable information about the financial condition of the company at the current moment and preparing a forecast for the future; Ensuring control over the work of enterprise services; Ensuring clear coordination of work and resources; Providing operational information on negative trends, their causes and possible measures to correct the situation; Formation of a complete picture of the cost final product(services) by cost component
Financial and accounting services	Full control over the movement of funds; Implementation of the accounting policy required by management; Prompt determination of accounts receivable and accounts payable; Control over the implementation of contracts, estimates and plans; Control over financial discipline; Tracking the movement of goods and material flows; Prompt receipt of a complete set of documents financial statements
Manufacturing control	Control over the implementation of production orders; Control over the state of production facilities; Control over technological discipline; Maintaining documents for accompanying production orders (fence maps, route maps); Rapid determination of the actual cost of production orders
Marketing services	Control over the promotion of new products to the market; Analysis of the sales market with the aim of expanding it; Keeping sales statistics; Information support policy of prices and discounts; Using the base of standard letters for mailing; Control over the implementation of deliveries to the customer in the right time frame while optimizing transportation costs
Sales and supply services	Maintaining databases of goods, products, services; Planning delivery times and transportation costs; Optimization of transport routes and modes of transportation; - computer management of contracts
Services warehouse accounting	Management of a multi-tiered structure of warehouses; Operational search for goods (products) in warehouses; Optimal placement in warehouses, taking into account storage conditions; Management of receipts with regard to quality control; Inventory

The information management system must solve the current tasks of strategic and tactical planning, accounting and operational management of the company. Many accounting tasks (accounting and material accounting, tax planning, control, etc.) are solved without additional costs by secondary processing of operational management data. Accounting is a necessary additional control. Using the operational information obtained during the operation of the automated information system, the manager can plan and balance the firm's resources (material, financial and personnel), calculate and evaluate the results of management decisions, establish operational management of the cost of products (goods, services), the progress of the plan, the use of resources, etc.

Automated information system(AIS) is a collection of information, economic and mathematical methods and models, technical, software, technological tools and specialists, designed to process information and make management decisions. The classification of information technologies is presented in table. No. 2

Table No. 2.

Classification of information technology.

INFORMATION TECHNOLOGY	By the way of implementation in IS	Traditional
	By the way of implementation in IS	New information technologies
	By the degree of coverage of management tasks	Electronic data processing
		Automation of control functions
		Decision support
		Electronic office
		Expert support
	By the class of implemented technological operations	Working with a text editor
		Working with a table processor
		Working with DBMS
		Working with graphic objects
		Multimedia systems
		Hypertext systems
	By user interface type	Batch
		Conversational

	By the way the network is built	Local
		Multilevel
		Distributed
	By subject areas served	Accounting
		Banking activities
		Tax activity
		Insurance activity

Thus, an information system can be defined from a technical point of view as a set of interrelated components that collect, process, store and distribute information to support decision making and management in an organization. In addition to supporting decision making, coordination, and control, information systems can also help managers conduct problem analysis, make complex objects visible, and create new products.

Today managers have a wide variety of hardware, communications, and software at their disposal. Of the widespread local computer systems, it can be noted:

Electronic document management systems Lan Docs, Delo, Cinderella, etc .;

systems of legal support "Garant", "INEK";

accounting systems "1C: Enterprise", "Parus", "Super-accounting", "Turbo-accountant";

systems of support of workplaces of the head "Director", "Archive manager", "Designer", "Super-manager".

In addition, in the work with information streams, an extensive network of radio-line and cable channels is used; e-mail, which enables employees to send written messages to anyone inside and outside the organization, as well as to a large number of people at the same time; digital cellular communications, digital radio communications. A manager can also both receive information about the outside world and transmit about his company via the global Internet.

1.3 Improving management information support

organization

With the development of information technology, five modern, interconnected and mutually reinforcing, dominant information trends appear:

Complication of information products (services)

Information technology can be divided into two parts: the ability to generate an information product on demand; the means of delivery of this information product at a convenient time and in a user-friendly form. The information product itself acts as a specific service when some information content is provided for use by the consumer. The information product is in general view"Message" and information carrier (computer screen, paper, magnetic tape, magnetic disk, optical disk, etc.). The value of messages - information and knowledge - lies in the fact that with their help new, almost endless possibilities are revealed that are hidden in the processes taking place in nature and society. The accumulated information resource of society is the key to its effective economic activity.

Ensuring compatibility

The leading technological problem for suppliers and consumers of information is to ensure compatibility - the possibility of free exchange of various information. Efforts to standardize software, hardware, and information components provide unification of external forms, but not their content. Thanks to this, it is possible to change the configurations of software and hardware and ensure the transfer and storage of various information. The solution to this problem requires full correspondence and interconnection of telephony components, data processing, information input-output means, data transfer, storage and conversion, audio and video information. Compatibility and interaction begins and ends with human types of information - speech, data, static and dynamic images, black-and-white and color - and the three human senses of their perception - hearing, touch and sight.

Elimination of intermediate links

The development of new methods that provide transformation into forms that are convenient and available for immediate use by the consumer, leads to a tendency to eliminate intermediate links. For example, earlier telephonists ("connectors") were excluded from telephone systems, then those who collect money at the expense of the user of credit calling cards were excluded.

At enterprises, technology and the number of employees are changing: drawings on paper and everything related to paper technology disappear. After the completion of the development of the project, electronic documentation is transmitted by wires (or other communication lines) to production and, ideally, can go directly to production cybernetic robots. In this case, production starts without lengthy preparation.

Globalization

With the development of information technology, the workplace (office) of a business person is also the board of an aircraft, and the deck of a motor ship, and the interior of a car. The entrepreneur carries with him mobile phone, pager, pocket programmable digital assistant, personal computer. With the help of the means of communication built into these and other devices, an entrepreneur can easily connect to the planetary information system anywhere on Earth. An entrepreneur's 24-hour connection to information about the state of the markets he is interested in radically changes the conditions for conducting business operations. Information is easily transmitted across the borders of regions and states.

Convergence

In fact, the elements of convergence in information systems rationalize the range of informatics tools and add consumer value to them. The mutual reinforcement of information functions in one device reduces the cost of products, stimulates their demand, and leads to the expansion of the use of information technologies.

The convergence of integral market services, the development of means of their tele-delivery, increases the possibility of creating complex integrated information products, access of consumers to which is carried out through interacting information systems, and also contributes to the elimination of intermediate links in the work of entrepreneurs in the international market.

So, these trends have the strongest impact on the development of modern information technologies.

In general, three major advantages of modern applied informatics for business can be noted:

Implementation of distributed personal computing, when at each workplace there are enough resources to process information in the places of its origin (in the technological line, at the measuring site, warehouse, in the accounting department, the financial department, etc.);

Creation of developed means of communication, when all workplaces are electronically interconnected and at any time allow sending messages among themselves and access to centralized information in the form of an enterprise database;

Transition to flexible global communications, when any enterprise is included in the global information flow and is able to receive and transmit information on the global Internet.

Strategies for using modern information technologies in management activities

There are two approaches to improving the documentation of management activities based on modern information technologies:

improving the performance of certain types of work through the use of universal information technologies. This approach is easier to implement. It can be implemented both on a specific computer and within a local network. It focuses on the existing structure of the enterprise, is associated with a minimum degree of risk, makes it possible to immediately assess the effect of the introduction of new information technologies. It is justified in small and medium-sized organizations, firms, in the absence of the possibility and need for an integrated approach to solving the problem, as well as in firms where the specifics of the main activity and its office work do not make it possible to effectively use standard solutions. The instability of the situation in society makes small and medium-sized organizations "live in the present day" and choose exactly this strategy of using modern information technologies in their management system;

integrated implementation of information technologies in all areas of management documentation. This approach allows you to create a single information space in the organization. For its implementation, specialized complex information technologies are used. It is the most effective way to solve the problem as a whole, but it requires large resources (financial, human and others), modernization of the organizational structure of the organization, and a long time period for implementation. This strategy is typical for large organizations. Each organization, institution, firm goes its own way in order to improve the documentation of management based on the introduction of new information technologies. For small and medium-sized enterprises, the first approach is appropriate. It is currently the most common. In large organizations with sustainable business processes, integrated implementation of information technologies is more effective.

INFORMATION SUPPLY OF MANAGEMENT SYSTEMS IFTS

2.1 Federal Tax Service. Targets and goals.

The Federal Tax Service (FTS of Russia) is a federal executive body exercising the functions of control and supervision over the observance of the legislation of the Russian Federation on taxes and fees, over the correctness of the calculation, completeness and timeliness of the introduction of taxes and fees into the relevant budget, in cases stipulated by the legislation of the Russian Federation. Federation, for the correctness of calculation, completeness and timeliness of making other obligatory payments to the corresponding budget, as well as for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products.

The tax authorities act within their competence and in accordance with the legislation of the Russian Federation. Tax authorities exercise their functions and interact with federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state extra-budgetary funds through the exercise of powers provided for by the Tax Code and other regulatory legal acts of the Russian Federation.

The activities of the Inspectorate of the Federal Tax Service (IFTS) are based on a specific list of regulations governing relations in the field of taxation. This list contains hundreds of names, they are changed and supplemented in connection with changes in the economic and political situation in the country. These documents include:

1. Constitution of the Russian Federation... The norms governing tax relations that are contained in the main law of the country have supreme legal force, direct effect and are applied throughout the territory of the Russian Federation. In particular, the subjects of taxation and their guarantees, the competence of the authorities of the Russian Federation in the field of tax regulation and lawmaking are determined.

2. tax code RF (FZ. From 31.07.98., No. 146 - FZ as amended and supplemented).

3. Civil Code RF (dated 30.11.1994 N 51-FZ).

4. Federal Law "On Accounting"(dated 21.11.1996 N 129-FZ)

5. Accounting and Reporting Regulations(Order of the Ministry of Finance of the Russian Federation. No. 34 - 11 of 29.07 98.) and other legislative acts.

Mission tax inspectorate - ensuring the completeness of the receipt of taxes and other obligatory payments to the budget, the completeness and timeliness of the transfer of obligatory pension contributions and social contributions to State fund social insurance, as well as the implementation of tax control over the implementation by the taxpayer tax liabilities

The main task tax authorities of the city of Magnitogorsk is to monitor compliance with the legislation on taxes, the correctness of their calculation, completeness and timeliness of entering into the relevant budgets government taxes and other payments established by the legislation of the Russian Federation.

The Federal Tax Service Inspectorate of the Russian Federation of Magnitogorsk, in accordance with the rights and obligations provided for in the Tax Code of the Russian Federation and the tax legislation of the Russian Federation, performs the following main functions :

a) monitors compliance with the legislation on taxes and other payments to the budget;

b) ensures timely and complete accounting of payers of taxes and other payments to the budget;

c) controls the timeliness of submission by payers of accounting reports and balances, tax calculations, reports, declarations and other documents related to the calculation and payment of payments to the budget;

d) carries out the refund of excessively collected and paid taxes and other obligatory payments to the budget;

e) carries out its control work in cooperation with the relevant executive authorities, customs authorities etc.;

f) file claims with the court and the arbitration court.

To achieve the mission of the tax inspectorate, there are three main goals of strategic management:

1. Ensuring the completeness of tax receipts.

2. Ensuring satisfaction of society with the activities of bodies tax service.

3. Building a highly efficient tax service.

This strategic direction of the tax service, aimed at improving the management system, is the basis for achieving the set goals.

Inspections are organizations funded from federal budget... The management of each inspection is carried out by the head and deputy heads.

Inspections consist of 15 departments, each headed by a department head, and in several main departments department heads have deputies (Appendix A).

All departments of the Inspectorate work together, carry out control activities in a comprehensive manner.

The organizational structure of the tax inspectorate is linear, which implies the following disadvantages and advantages:

Disadvantages:

1. The tendency to red tape and shift responsibility when solving problems that require the participation of several departments;

2. Low flexibility and adaptability to changing situations;

3. The tendency to formalize the assessment of the effectiveness and quality of work of units usually leads to the emergence of an atmosphere of fear and disunity.

Advantages:

1. A clear system of mutual relations of functions and departments;

2. A clear system of one-man management - one leader concentrates in his hands the leadership of the entire set of processes with a common goal;

3. Clearly expressed responsibility;

4. Fast reaction of executive units to direct instructions from their superiors.

2.2 Analysis of information support of the control system

The purpose of the tax management system is the optimal and effective development of the economy through the influence of the subject of management on the objects of management. In the system under consideration, enterprises and organizations of various forms of ownership and the population act as objects of management. The subject of management is the state represented by the tax service. The impact is carried out through a system of taxes established by legislation.

The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, an automated information system is being created in the tax service, which is designed to automate the functions of all levels of the tax service to ensure the collection of taxes and other obligatory payments to the budget and extrabudgetary funds, conducting a comprehensive operational analysis of materials on taxation, providing the governing bodies and the corresponding levels of tax services with reliable information.

To carry out all these functions, the automated information system "Tax" has been created in the management system of the Federal Tax Service of the Russian Federation. Automated Information System (AIS). AIS is a complex of software, technical, informational, linguistic, organizational and technological tools and personnel, intended for the collection, (primary) processing, storage, search, (secondary) processing and delivery of data in a given form for solving heterogeneous professional tasks of system users.

Depending on the nature of the supported databases, AIS (in the direct or narrow sense of the term) can be subdivided into documentary, factual, full-text, etc.

Depending on the nature of the tasks being solved, AIS (in the broad sense of the term) can be subdivided into library (ABS), library and information (ABIS) or information and library (AIBS), reference and information and reference, scientific and technical information (ASNTI), etc. It should be noted that a wide class of various automated systems (management, training, etc.), in essence, is a kind of automated information systems adapted for solution.

The automated information system "Tax" is a form of organizational management of the Federal Tax Service on the basis of new means and methods of data processing, the use of new information technologies. AIS "Tax" allows you to expand the range of tasks to be solved, increase the analytical level, validity and timeliness of decisions, reduce labor intensity and rationalize the management activities of tax authorities by using economic and mathematical methods, computers and communication facilities, streamlining information flows. Functioning objectives automated information system "Tax" can be formulated as follows:

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

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

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

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

Improving the quality and efficiency of accounting.

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

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

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

Reducing the volume of paper workflow.

At the present stage of development of the country's economy, the success of the tax system in Russia largely depends on the effectiveness of the functioning of the AIS. Automated information systems implement appropriate information technologies. Automated information technology in the tax system is a set of methods, information processes and software and hardware, combined into a technological chain, providing collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as to increase their reliability and efficiency. Information resources are formalized ideas and knowledge, various data, methods and means of their accumulation, storage and exchange between sources and consumers of information.

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

The structure of the AIS of the tax service, like the structure of the tax authorities themselves, is multi-level. Like any economic system, the AIS of the tax service has a standard composition and consists of functional and supporting parts.

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

In the complex of tasks, various primary documents are used and a number of output documents are drawn up on the basis of interrelated calculation algorithms. Calculation algorithms are based on methodological materials, regulatory documents and instructions. Each complex includes separate tasks. The task is characterized by logically interconnected output documents obtained on the basis of common input data.

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

An essential part of the AIS of tax authorities are automated information and reference systems according to the legislation: "Consultant Plus", "Garant", etc.

However, at various levels of the structure of the tax authorities, there is still duplication of work on the creation of software on its own or by involved organizations, which leads to incompatibility of software, unjustified financial costs, the distraction of specialists from informatization departments for these works, whose responsibility is the prompt implementation of the available certified software. , ensuring reliable operation of automation equipment and effective information support for tax officials.

At the regional level, the following main functional subsystems can be distinguished in the AIS "Tax":

Preparation of standard reporting forms;

Control activity;

Methodical, auditing and legal activities;

Analytical activities of the territorial inspectorates of the Federal Tax Service;

Solution of intradepartmental tasks.

The subsystem for preparing standard reporting forms provides for the formation of summary tables of statistical indicators characterizing the activities of the Federal Tax Service at the regional level.

Control activities provide for the maintenance of the State Register of Enterprises and Individuals.

The subsystem of methodological, auditing and legal activities provides the ability to work with legislative acts, decrees, decrees and other government documents, as well as with regulatory and methodological documents of the Ministry of Finance of the Russian Federation.

Analytical activities include analysis of the dynamics of tax payments by categories of taxpayers, forecasting the amount of collection of certain types of taxes, economic and statistical analysis of the economic activities of enterprises in the region, identification of enterprises subject to documentary verification, analysis of tax legislation and development of recommendations for its improvement, analysis of the activities of territorial tax inspections, etc.

The local level is characterized by its own composition of functional subsystems:

Registration of enterprises;

Cameral check;

Maintaining face cards of enterprises;

Analysis of the state of the enterprise;

Documentation check:

Maintaining regulatory documents;

Intradepartmental tasks;

Processing of documents of individuals.

The enterprise registration subsystem implements the function of timely and complete accounting of taxpayers.

The cameral audit subsystem implements the functions of monitoring the correctness and timeliness of the submission by payers of accounting reports and tax calculations, reports and declarations related to the calculation and payment of taxes and other payments to the budget.

The subsystem for maintaining the face cards of enterprises performs the functions of a dispute of data on tax receipts in the context of taxpayers and types of taxes, monitoring the timeliness of tax payments to the budget, calculating penalties, calculating the balance on calculations, issuing certificates of arrears and overpayments by enterprises, etc.

The subsystem for analyzing the state of enterprises uses the information obtained in the subsystems of registration of enterprises, office inspection, documentary inspection.

The subsystem of documentary verification refers to the control type of activity of the tax authorities.

The subsystem for maintaining regulatory documents provides the ability to work with regulatory legal acts.

The subsystem of intradepartmental tasks implements the tasks of documentation, personnel, accounting, material and technical supply, etc. in relation to the tax authority as a separate organizational structure.

The subsystem for processing documents of individuals is controlled by the payment of taxes by individuals. In the subsystem, the amounts of taxes are calculated, personal accounts are maintained, notifications of the amounts of accrued taxes are printed, and various accounting reports are drawn up.

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

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

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

In addition, a single information network has been established in the Inspectorate. Inspection employees work in Windows program(versions 95, 98, 2000) using:

1. RNAL: version 3.17 from 10.09.99. Development of the RVTsGNS RF of the Chuvash Republic;

2. Consultant Plus

bases: version of the prof.;

arbitrage practice;

Chelyabinsk issue;

Questions and answers;

Accounting publications;

correspondence of accounts.

4. Global Internet network.

2.3 Improvement of information support of control systems

Availability of a sufficient number of modern personal computers would allow to speed up the work of inspectors of control departments, tk. would reduce the time for registration of the results of inspections, and would also make it possible to speed up the transfer of the necessary information on the conduct of inspection work to the accounting and analytical department. This would affect the quantity and quality of inspections carried out, which would improve the performance of the Inspectorate.

The level of automation in the Federal Tax Service Inspectorate for the Pravoberezhny District of Magnitogorsk is at a relatively low level. Only the department of information and analytical work, the department of debt collection of legal entities, the department of accounting of taxpayers, and the department of reception are fully equipped with personal computers. tax reporting and informing taxpayers. The rest of the departments have personal computers, but not enough. The lack of computers negatively affects the compilation of reporting information, makes it difficult to find information on requests, increases the time for drawing up reports, because many documents have to be done manually.

At present, work has been launched to modernize the architecture of the Tax AIS, which will make it possible to transform the Tax AIS into a modern efficient distributed system focused on automating the management of business processes of tax, administrative and administrative activities of the Federal Tax Service of Russia.

The modernized architecture of the AIS "Tax" should include the following architectural levels:

General (global) architecture. Describes the organizational structure of the Federal Tax Service of Russia, the composition of subdivisions of the corresponding nodes, structural and architectural models and models for organizing interactions with external information systems.

Functional architecture (application architecture). Defines the main applications required to support business processes (System for registration and accounting of taxpayers, System for settlements of taxpayers with the budget, Control system for the calculation and payment of taxes and fees, System for collecting and processing statistical reports, System for analyzing and forecasting tax revenues, Management and control system of activities subdivisions of the Federal Tax Service of Russia, System of Automation of Administrative and Economic Activities of Subdivisions of the Federal Tax Service of Russia).

Data architecture. Determines the composition and structure of information used in making management decisions. Describes data models, data objects and their relationships; actual databases, information storages and electronic archives;

System architecture (system infrastructure). Describes the infrastructure of the underlying platforms, information infrastructure, communication infrastructure and technological infrastructure:

The infrastructure of the underlying platforms defines the logical division of the corporate network of typical nodes. Includes computing infrastructure, operating environments, system catalog service, AIS "Tax" node management tools and information security tools.

MINISTRY OF EDUCATION AND SCIENCE

RUSSIAN FEDERATION

STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"TAMBOV STATE UNIVERSITY"

THEM. G.R.DERZHAVINA

ACADEMY OF ECONOMY AND MANAGEMENT

Abstract on the topic:

« Information systems in tax authorities».

Completed: student 508 gr.

Kozyreva Irina

Checked by: Mukin S.V.

Tambov 2010

Introduction …………………………………………………………………… ....... 3

1. History and prerequisites for the development of new information technologies in the field of taxation management ..................... 5

2 .Information system in tax authorities …………………… .. …… ..... 8

2.1 .Characteristics of computer information technology and procedures for processing tax information ………………………. ……… ..12

2.2 .Tax reporting via the Internet …………… .................... 15

Electronic document management systems ………………………… .23

3 .Features of information support of the AIS of tax authorities ……………………………………………………………………… ...… .24

Conclusion ………………………………………………………………… ..... 31

References ……………………………………………………… ...… 34

Introduction

The State Tax Service of the Russian Federation is part of the system of central government bodies of the Russian Federation and is subordinate 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 calculation, the completeness and timeliness of the introduction of state taxes and other payments established by law into the relevant budgets.

The purpose of the tax management system is the optimal and effective development of the economy through the influence of the subject of management on the objects of management. In the problem under consideration, enterprises and organizations of various forms of ownership and the population act as objects of management. The subject of management is the state represented by the tax service. The impact is carried out through a system of taxes established by legislation.

The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. To this end, an automated information system is being created in the tax service, which is designed to automate the functions of all levels of the tax service to ensure the collection of taxes and other obligatory payments to the budget and off-budget funds, to carry out a comprehensive operational analysis of taxation materials, to ensure the management bodies and the corresponding levels of tax services with reliable information.

Automated information technology (AIT) in the tax system - it is a set of methods, information processes and software and hardware, united in a technological chain, ensuring the collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as to increase their reliability and efficiency.

Information support includes the whole set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, used in the process of automating the solution of the task. In the information aspect, the system should provide sufficient and complete information for the implementation of its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, generate output information in a form that is convenient for users to perceive, etc.

The system of indicators consists of initial, intermediate and final indicators. They characterize objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of settlements of taxpayers with the budget, etc.

1. History and prerequisites for the development of new information technologies in the field of tax management

At the time of the creation of tax authorities, the existing technology of the work of financial structures was transferred to them.

The main indicators of this technology were:

Obtaining information from taxpayers through personal contact of a tax inspector with them;

Manual processing of the information received, storing it only on paper;

Lack of regulation in most tax collection procedures;

Spontaneously developing information system.

Informatization of the tax authorities was reduced to providing employees with inexpensive computers and printers, using standard text editors, spreadsheets and scattered DBMS, not adapted to work with large amounts of information and the construction of a single information space. Such a technology could exist only in conditions not a large number taxpayers.

In this regard, several concepts of standard software systems for regional and municipal tax authorities were worked out, differing in the composition of technical means and applied software.

The development and implementation of computer technologies and AIS within the framework of local self-government for a long time was carried out by each region in accordance with local regulatory documents and regulations for each type of accounting, which created well-known problems of forming a single information space due to their incompatibility with each other and with AIS "Tax" The problem is aggravated by the fact that many accounting objects are unreasonably divided between the bodies of various departments with their own AIS and AIT. This is especially evident in such an accounting object as "real estate", the components of which - property and land - are accounted for and registered in three departments.

At the same time, the task of updating the computer park with Pentium-class computers was solved, since the client part in a number of inspections was implemented in the DOS environment.

The projected implementation of integrated complexes for territorial tax inspectorates, providing a unified system of administration of databases on taxation of legal entities and individuals and a unified maintenance of regulatory and reference information, provides:

automation of all functions for accounting of taxpayers and tax revenues;

information interaction of all structural divisions of the tax system with each other and with external departments;

release of labor resources engaged in unproductive and technical work;

increasing labor productivity;

efficiency and accuracy of the results of accounting, analysis and forecasting of tax revenues.

The large-scale introduction of paperless information technology in interaction with taxpayers and other departments was aimed at increasing the efficiency of collection of taxes and payments by:

Reducing the total number of employees in the territorial tax inspectorate involved in the implementation of functions and procedures related to data entry.

Focusing the activities of territorial tax officials on those aspects of tax administration that require direct meetings with taxpayers;

Elimination of the impact of peak situations on the work of territorial inspections;

Improving the quality of office and field tax audits

V last years there has been a tendency to transfer the center of gravity of receiving and processing electronic documents to Data Processing Centers (DPC), in which, in turn, scanner technologies for entering information from paper documents should be used, which should increase the efficiency of the functioning of territorial tax authorities.

To carry out the work of the departments of the Federal Tax Service, a multilevel AIS "Tax" has been developed and is already functioning, which ensures the solution of the tasks of accumulating and processing information in inspections. The ultimate goal of the AIS of tax services is to build an integrated information system that unites all structures of the tax system on the basis of a single information base with stage-by-stage integration into a single information space of administrative authorities, banks, treasury, customs, registration centers, accounting and property management services, land resources and dr.

The need for this is due to the nature of the AIS tax system, as an open corporate system with many external links. The sources of information accumulated in the databases of the AIS IMNS are subdivisions of state bodies and institutions from which data on taxpayers' income, receipts and refunds of taxes and fees, property, land plots, etc. come.

The existing AIS of tax services for a long time performed their functions and corresponded to the goals set during their creation - to automate the main functions of tax authorities for storing and processing information received from taxpayers and to increase the labor productivity of a tax inspector.

But the disunity of automation tools at the levels of the hierarchy of tax authorities, insufficient development of telecommunications facilities, the lack of unified information security tools, algorithms and means of information exchange both within the AIS FTS and with the AIS interacting with it, the impossibility of complex processing of information stored in various databases, the increased requirements for the processes of accounting for taxpayers, the timeliness and completeness of collection of taxes and payments, led to an increase in the burden on tax officials and made the existing AIS “Tax” incapable of fully performing its functions. Therefore, in 2000, the Ministry of Taxes and Tax Collection decided to create AIS "Tax" of the second stage, which provides for:

Integration of information resources;

Maximum use of the RF Ministry of Taxes' telecommunications system with direct user access to integrated databases;

Standardization and standardization of AIS components.

2.Information system in tax authorities

The main task of all subdivisions of the State Tax Service of the Russian Federation is to monitor compliance with the legislation on taxes, over the correctness of their calculation, completeness and timeliness of entering into the relevant budgets state taxes and other payments established by law.

The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, an information system (IS) was created to record and control the collection local taxes, which is designed to automate the functions of the committee of the consumer market and services to the population to ensure the collection of tax on the right to trade.

The use of IS made it possible to expand the range of tasks to be solved, to increase the analyticity, validity and timeliness of decisions made, to reduce labor intensity and rationalize the management activities of local administration bodies through the use of economic and mathematical methods, computers and communication facilities, and streamlining of information flows.

The objectives of the functioning of the developed IS were formulated as follows.

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

Improving the efficiency of work and increasing the productivity of employees of the administration.

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

Obtaining data on tax receipts to the local budget. Analysis of the dynamics of receipts of tax amounts and the possibility of forecasting this dynamics.

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

Reducing the volume of paper workflow.

When designing the IC, the following were taken into account principles.

1. Consistency. An approach to an object as a whole in order to identify, on this basis, various types of connections between structural elements that ensure the integrity of the system; to establish the directions of production and economic activity of the system and the specific functions implemented by it.

2. Development. The IS was created taking into account the constant replenishment and updating of the functions of the system and the types of its provision. It is envisaged that the automated system should increase its computing power, be equipped with new hardware and software, be able to constantly expand and update the range of tasks and the information fund created in the form of a database system.

3. Automation of information flows and workflow... Complex use of technical means at all stages of information passage from the moment of its registration to obtaining the result indicators and the formation of management decisions.

4. Abstraction. Allocation of essential (from a specific point of view) aspects of the system and abstraction from insignificant ones in order to present the problem in a simpler general form, convenient for analysis and design.

5. Data independence... Data models are analyzed and designed independently of their processing processes, as well as their physical structure and distribution in the technical environment.

6. Compatibility. The ability of the automated system to interact with the IS of the city administration in the process of their joint functioning.

When designing the IS for accounting and control over the collection of local taxes, the fact that the greatest return from the use of such a system is possible provided that it is an integral part of the general IS of the city administration (municipality) was taken into account. In this case, using distributed database technology, each department is responsible for the relevance and consistency of its part of the information stored in the common data bank. At the same time, to perform its functions, each department can use the necessary data generated by another department of the administration.

Using the technological aspect of consideration, in the IS it is possible to distinguish the control apparatus, as well as technical and economic information, methods and means of its technological processing. Having highlighted the control apparatus, the remaining elements form an automated information technology (AIT) data. The functions of AIT determine its structure, which includes the following procedures:

collection and registration of data;

preparation of information arrays;

processing, accumulation and storage of data;

formation of result information;

transfer of data from sources of origin to the place of processing, and the results (calculations) to consumers of information for making management decisions.

Based on the real conditions of the subject area under consideration, the main requirements for AIT:

Compliance with the principle of consistency in the design of procedures for the accumulation and processing of data. This principle involves the subdivision of information flows into external and internal in relation to the control object, taking into account the structural and dynamic properties of the processes occurring in it, modeling direct and feedbacks with the environment.

The use of decentralized means of collecting and preprocessing data in accordance with the accepted decomposition of tasks and distribution of management functions, which is achieved using the "client-server" technology, which allows the system to operate in multitasking mode.

AIT's orientation towards the implementation of a unified information-logical model of the control object in combination with the necessary procedures for data processing and output of results.

Use of paperless document circulation, natural-professional language for communication of a specialist with a PC, machine archives and libraries, remote access to data arrays.

The aforementioned AIT properties, formulated in the process of system design, are ensured by the use of modern highly developed hardware and software systems, communication facilities. The development of the IS was carried out using the SQL Windows 5.0.2 tool, which makes it possible to implement all the listed requirements for the AIT.

Currently, the system has been implemented and is functioning successfully.

2.1. Characteristics of computer information technology and tax information processing procedures

AIS of tax authorities are built in accordance with the structure of the tax authorities themselves and taking into account advanced computer information technologies (AIT). The information resources used are data received from taxpayers and AIS, which form the taxable base. Each of its elements and levels has extensive internal and external connections.

At the federal level, the strategy of the tax system is determined and the tasks of analytical, control, methodological, legal and auditing activities are solved. As part of control activities, first of all, it is envisaged to maintain the Unified State Register of Taxpayers (USRN).

Analytical - includes an analysis of the implementation of tax legislation, determining the dynamics of tax payments and forecasting the amount of fees by type of taxes.

The main work on registering taxpayers is carried out at the regional level within the framework of district and city tax inspectorates and the corresponding AIS. Here, the main taxation bases are formed, on the completeness of which the amount of tax revenues to the budgets of all levels depends. Automation in regional tax authorities begins from the moment taxpayers are registered and registered with the subsequent receipt and processing of reports, balances, data on property, land, vehicles, calculation of taxes and issuance of certificates and payment documents. AIS has programs for documentary verification and control over the receipt of payments, the formation of income declarations.

Depending on the functions performed by the tax authorities, all tasks to be solved are grouped into functional subsystems, the composition of which is different for each level. The calculation algorithm is usually standardized, since regulated by normative and methodological materials.

The AIS "TAX" provides for information interaction of regional authorities with federal authorities, on which a unified state register of taxpayers (USRN) is formed and maintained, as a unique information resource, the key role of which is to ensure the interconnection of all information resources characterizing each taxpayer, and to determine completeness of the tax base. To manage the USRN and its effective use, a technology is being developed and introduced to provide remote access services from the inspector's workplace in the form of Internet technologies (IT services), which has already been worked out in the Moscow Federal Tax Service and in the central office of the Federal Tax Service of Russia. Obviously, the full effect can be obtained when the USRN is formed at the regional level and the acceleration of work on bringing their information resources in line with the federal USRN, which is provided for by the Decision of the Meeting on the Informatization of Territorial Bodies, and subdivisions for the creation of the USRN have been created in the departments of regional tax services.

The concentration of information resources at the local, regional and federal levels as part of the integrated AIS databases (storages), operating on the basis of uniform principles, creates the preconditions for the creation of a single information space for the Federal Tax Service of Russia. At the federal level, these storages, under the control of a single software and hardware platform HP9000 / Unix / Oracle, will provide the possibility of multidimensional analytical and statistical processing of tax information.

At the same time, the development of the portal of the Federal Tax Service of Russia and the regions on the Internet with a single standardized interface continues with the efforts of the Department of Information Technologies, the Department of Telecommunications, the Office for Information Policy and the State Scientific Research Center of the Federal Tax Service of the Russian Federation. Work is also underway on the technical design of the federal data center.

In recent years, much attention has been paid to expanding the functionality of the telecommunications system of the Federal Tax Service of Russia, introducing electronic document management (EDMS - region) and electronic digital signatures (EDS) in the regions. At the same time, the concept of comprehensive information protection in the information and telecommunication system of the Federal Tax Service of Russia is being developed.

Operating systems based on Windows NT technology (Windows NT, Windows 2000, Windows XP) create separate profiles for each user. They record the user's “personal” information (desktop design, menus, individual program settings, etc.). This information is only available to the owner of the profile. In addition, there is a profile “All Users” - 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 writes information about the installed programs in the general profile, and in the current personal profile - information about personal settings.

2.2. Tax reporting via the Internet

1. Regulatory framework governing the submission of tax reports via the Internet

Information technologies are actively used in modern office... The tax authorities were no exception. Seeking Opportunities to Increase Labor Productivity in a Limited Workforce Special attention the tax authorities are currently focused on improving data processing processes. At the same time, information technologies, which are the main source of reserves for saving working time, increasing the efficiency of the electronic document management process, are acquiring relevance.

One of the directions for the introduction of information technologies in the process of processing tax information is the development of a system for submitting tax reports in electronic form through communication channels.

Reporting in in electronic format regulated by a number of regulations. The first step towards a full-fledged regulatory framework was the introduction of amendments to Art. 80 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation) by the Federal Law of December 28, 2001 N 180-FZ, which gave taxpayers the opportunity to submit tax returns not only in person or by mail, but also via telecommunication channels.

Soon the Federal Law of 10.01.2002 N 1-FZ "On Electronic Digital Signature" was adopted, according to which an electronic digital signature was recognized as equivalent to a handwritten signature in a paper document if a number of conditions were met.

The procedure for submitting a tax return in electronic form via telecommunications channels was established by order of the Ministry of Taxes and Duties of Russia dated 02.04.2002 N BG-3-32 / 169, which determined the participants in information exchange when submitting reports via telecommunication channels, to which, except for taxpayers and tax authorities, also included intermediaries - a third party, the so-called specialized telecom operators, which are organizations that provide services for the exchange of open and confidential information between tax authorities and taxpayers within the framework of the system for submitting tax returns and financial statements in electronic form via telecommunications channels. By order of the Ministry of Taxes and Duties of Russia dated 10.12.2002 N BG-3-32 / [email protected] Methodological recommendations on the organization and functioning of the system for submitting tax declarations and financial statements in electronic form via telecommunication channels were approved, and by order of the Ministry of Taxes and Tax Collection of Russia dated December 31, 2002 N BG-3-06 / 756, Uniform requirements for the formation and formalization of tax returns and other documents were introduced serving as the basis for the calculation and payment of taxes and fees.

Acceptance and input of data from tax declarations into the automated information system of tax authorities is carried out in accordance with the Regulations for the acceptance and input into the automated information system of tax authorities of data submitted by taxpayers of tax returns, other documents serving as the basis for calculating and paying taxes, and financial statements approved by order of the Ministry of Taxes and Tax Collection of Russia from 04.02.2004 N BG-3-06 / 76.

2. Specialized telecom operators and their products

2.1. General Provisions

The main task of a specialized telecom operator is the delivery of electronic documents from taxpayers to tax inspections and fixing the time of sending these documents. The activities of a specialized telecom operator are regulated by federal laws and other regulations, in particular, the operator must have three FAPSI licenses in accordance with the order of the Federal Tax Service of Russia dated December 10, 2002 N BG-3-32 / [email protected], as well as a license from the Ministry of Communications of the Russian Federation for the right to provide telematic services.

The development of a system for submitting tax reports in electronic form through communication channels allows tax authorities to reduce the amount of manual data entry of payers' declarations, as well as to avoid personal contact between taxpayers and tax officials when submitting reports.

Taxpayers also receive a number of advantages when submitting reports via communication channels.

Firstly, they save time when submitting reports.

Secondly, the number of technical errors when filling out declarations is reduced due to the mandatory software control of files before sending.

Third, the reporting forms are updated promptly.

Fourth, the taxpayer has the opportunity to receive not only publicly available information from the tax authorities, but also data on the status of settlements with budgets of different levels.

Currently, the services of specialized telecom operators in the Russian market are offered by a number of competing companies in each of the regions of the country. Their main difference is the software offered for transferring reports in electronic form. The most famous electronic document management systems are Kontur-Extern, Kaluga Astral Report, SBiS ++ Electronic Reporting, Taxcom-Sprinter software systems.

On average, the cost of an annual subscription fee for an organization is, depending on a specialized telecom operator, from 1200 rubles. up to 4000 rubles In addition, one-time connection payments are made - from 950 rubles. up to 2000 rubles Budgetary organizations preferential rates are provided.

2.2. System "Kontur-Extern" (http://www.kontur-extern.ru/)

System "Kontur-Extern" is the development of the company "SKB Kontur". The workplace where this program is installed must meet the following requirements. The workplace must be equipped with a computer with a processor clock speed of at least 400 MHz and at least 128 MB of RAM, it must be configured to connect to the Internet using a modem with a connection speed of at least 28 800 kbps or through a dedicated channel of higher bandwidth capabilities. One of the following operating systems must be installed on the computer: Windows 98, NT4, Me, 2000/2003, XP, as well as MS Internet Explorer version 6.0x.

In system "Kontur-Extern" the concept of a "thin client" has been implemented. In other words, all changeable components are stored on the operator's server and are updated automatically when the server is accessed via the web interface. This ensures that new forms and control ratios of tax returns are quickly reflected in the system of legislative changes.

Functions of the program:

generation of reports in formats approved by the Federal Tax Service of Russia;

logical and arithmetic control of reporting data for sending it to the inspection;

import of reports from other accounting programs;

the ability to work with one database in multiuser mode, from several points of connection to the system in the organization;

the ability to use current all-Russian classifiers to fill out reporting forms.

2.3. Kaluga Astral Report system (http://www.astralnalog.ru/)

Software package "Kaluga Astral Report" developed by JSC "Kaluga Astral". To install it, you need a computer with an Intel Pentium processor running Windows 98SE, Me, NT 4.0, XP, 2000, a modem with a data transfer rate of at least 19,200 kbps, a telephone line or a dedicated channel to access the Internet. MS Excel 2000 / XP / 2003 must be installed on the computer.

"Kaluga Astral Report" provides all the service capabilities of the programs used to prepare reports to the tax authorities. The system is easy to operate and does not require high user qualifications. The procedure for updating the reporting forms is convenient for users and occurs automatically during a communication session with the operator, and the corresponding changes take effect after the program is restarted.

The main features of the program:

Preparation of files in the formats of the Federal Tax Service of Russia;

Import of data from other accounting programs that upload files in the formats of the Federal Tax Service of Russia for their subsequent transfer to the tax authorities;

Printing of output forms by means of MS Excel;

Transfer of tax reports, certified by electronic digitally signed, with the creation of appropriate protocols and confirmations of receipt of these reports;

Keeping an archive of previously generated reporting;

Keeping an archive of files transferred to the tax authorities;

Information exchange with a telecom operator using a special dialog box in the program.

When using the Kaluga Astral Report system, tax reporting can be transmitted via a dedicated 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 "SBiS ++ Electronic reporting" is represented on the Russian market by OOO Tenzor. The program requires a computer with Internet access, at least 64 MB of random access memory (RAM), at least 70 MB of free disk space, a CD-ROM drive (used when installing the program). The program can work under the operating systems Windows 98 / 98SE / Me, as well as Windows NT, 2000/2003, XP. For automatic updates over the Internet and transmission of reports, MS Internet Explorer version 6.0 or higher is required.

Configuration "SBiS ++" contains two tasks: the "Administrator" task, which is designed to administer the database, and the "Electronic reporting" task, which contains commands for working with reporting. The SBiS ++ program requires the accountant to have basic Windows skills, as well as a general understanding of the purpose and functioning Email... For users who are new to the program, there is a very convenient assistant for creating electronic reporting, which serves as a guide for user actions from generating a report to sending it by e-mail.

Functions of the program:

* formation, verification, printing, writing to a file and transmission via communication channels of documents regulated in accordance with the requirements of the electronic format of the Federal Tax Service of Russia;

* transfer of documents of any format to the tax authorities;

* import of reports from third-party accounting programs (1C, BEST, etc.);

* Formation of a request and receipt of an extract from the personal account of the taxpayer;

* creation of a reporting database for several taxpayers, both legal entities and individuals.

2.5. Taxcom-Sprinter software package (http://www.taxcom.ru/)

Software package " Taxcom-Sprinter " developed by Taxcom LLC. To install it, you need a computer with a Pentium 200 or higher processor, at least 64 MB of RAM, at least 120 MB of free disk space, a 3.5-inch drive, and a CD-ROM drive. The computer must have Windows operating system (95, 98, Me, NT, 2000) and MS Internet Explorer version 5.5 or higher.

The software module for generating and uploading tax and accounting reporting files is based on the 1C: Taxpayer program. In addition, the Taxcom-Sprinter complex contains the DiPost e-mail client program developed by Factor-TS LLC, as well as programs for the output control of reporting files, generating requests for extracts on the status of settlements with budgets, ensuring the planned replacement of funds keys cryptographic protection of information. Updates are carried out by the "Update Wizard" program, which downloads and installs the latest versions of the software package from the operator's server.

Features of the program:

manual entry of accounting and tax reports and uploading these forms to files in the format approved by the Federal Tax Service of Russia;

import of reporting files from accounting programs that unload in the format of the Federal Tax Service of Russia for their subsequent transfer to the tax authorities via communication channels;

delivery of accounting and tax reports to tax authorities via communication channels;

automated execution of the electronic document management regulations approved by the legislation;

formation of a request and receipt of information on the fulfillment of tax obligations to the budgets of different levels;

receiving information and administrative materials from the tax authorities from the electronic bulletin board.

3. Reception of reports in tax inspectorates via telecommunication channels

In tax inspectorates, the receipt of reports via telecommunication channels is carried out by the department for work with taxpayers. Responsible persons for receiving reports are appointed by an inspection order.

Programs that transmit and receive correspondence are configured to automatically deliver mail every 30 minutes. Thus, the prompt and timely transmission to the taxpayer of confirmations of acceptance of reports and incoming control protocols is ensured. At the beginning of the day, the Taxpayer Specialist launches the mail programs of all operators to receive the evening files.

Registration of tax declarations and financial statements received via telecommunication channels is carried out in software complexes of inspections, for example, PC EDI. The reporting date is the date of its dispatch via telecommunications channels, recorded in the confirmation of a specialized communications operator. Mass acceptance of declarations received within a certain time is possible.

If it is impossible to automatically post the received reports to the personal account cards of taxpayers, tax inspectors have the right to use paper copies, which are made by order of the head of the inspection. The copy contains the details of the original document, as well as the date and time of the copy.

Electronic document management system

In 2000-2002. The Russian Tax Service has begun to create an Electronic Document Management System between business entities and tax authorities (hereinafter referred to as the System). In 2002, the System was supported by Federal laws and regulations of the Tax Service: “On Electronic Digital Signature”, “On Accounting”, changes in the Tax Code, etc. The main part of the document flow is the submission of tax returns and financial statements.
Operation of the System over the years has made it possible to accumulate certain experience and identify positive and negative aspects. At the moment there is a process of transition from quantity to quality. The Information System organized by the Internal Revenue Service is the largest system in terms of the number of users. One of the key issues of the System's operation is the use of an electronic digital signature (EDS) to ensure the legal significance of the electronic exchange of information.
This poses a number of questions for the Internal Revenue Service to create a single space of trust for signing key certificates. One of the first is the creation of a network of Trusted Certification Centers that ensure the operation of the System. The main certification center of the network of Trusted Certification Centers is the certification center of the Federal State Unitary Enterprise GNIVTs of the Federal Tax Service of Russia, created in 2004. It is entrusted with the functions of coordinating the actions of the Federal Tax Service with the Authorized Federal Agency (UFO), with certification centers of other services and departments and other certification centers. The network of Trusted Certification Authorities is based on the establishment of trusting relationships.
All this applies to the corporate information system of the Tax Authorities. In addition to information interaction between tax authorities and taxpayers in the framework of reporting, there is information interaction within the framework of the electronic state, which is currently receiving much attention.
It is not the first year that negotiations have been conducted on the international information interaction of the tax authorities. A large role in this is assigned to electronic document flow and the use of digital signatures at the international level.

3. Features of information support for AIS tax authorities

Information Support AIS“Tax” is an information model for tax authorities. The tasks of information support for the system of tax authorities depend on the main functions performed by its structures. Information support should provide users AIS information necessary for the performance of their professional duties. The system should be able to store and process information in a distributed manner, accumulate information in data banks at places of use, provide users with automated, authorized access to information, one-time input and multiple, multipurpose use. An informational relationship should be provided both between the tasks solved by each functional subsystem and with external levels. External to AIS"Tax" are not only enterprises, organizations and individuals, but also bodies such as the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc. The information support of the automated taxation system, like any other system of an organizational type, consists of off-machine and intra-machine. Out-of-machine information support is a combination of a system of indicators, a system of classification and coding of information, a system of documentation and workflow, information flows. Intra-machine support is the presentation of data on computer media in the form of arrays, databases, various in content and purpose, organized in a special way, and their information links.

The system of indicators consists of initial, intermediate and final indicators that are collected, converted and issued AIS for the purposes of ensuring the activities of tax authorities. The indicators characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of settlements of taxpayers with the budget, etc. Indicators are contained in documents that are the most common carrier of initial and final information. The taxation system operates a unified documentation system that meets certain requirements for the form, content, procedure for filling out documents. Unified documents are used at all levels of the system. These include most of the documents circulating in the tax authorities, ranging from financial statements and tax calculations submitted by taxpayers to tax inspectorates, and ending with reports drawn up by tax authorities. Information flows represent a directed, stable movement of documents from sources of origin to recipients. Information flows give the most complete picture of the information system of taxation due to the fact that with their help spatio-temporal and volumetric characteristics are revealed, the dynamism of information processes and their interaction are reflected. Information flows reflect the organizational and functional structure of the tax authorities. Units of information flows can be documents, indicators, requisites, symbols. The documents and the information they contain are classified:

a) in relation to input and output:

 entrance (entering the inspection);

 weekend (outgoing from the inspection).

b) by terms of submission:

 regulatory - documents for which the deadline for execution and submission is determined.

The documents issued under the regulations include, for example, reports "On the receipt of taxes and other obligatory payments to the budgets of the Russian Federation", "On the results of the control work of tax inspectorates", "Structure of receipts of the main types of taxes", "Arrears in payments to the budget" and other statistical reports compiled by the tax authorities;

 unregulated - documents executed by

requests.

v) by functional areas of activity of the tax inspectorate:

 legal and normative-reference documents (laws, decrees, decisions of state authorities and administration) and organizational and methodological documents (orders, directives, instructions, methods, decisions of collegiums GNS etc.);

 documents for calculating and accounting for the receipt of taxes, fees and other payments (personal accounts of taxpayers, bank documents, tax calculations, declarations);

 documents on the control work of the inspection (accounting reports, balance sheets, acts of inspections of enterprises and organizations, logs of control work);

 other types of documents.

The grouping of documents by functional areas in accordance with the characteristics and purpose of the information contained in them determines the main flows of information in the structure of management of the functioning of the tax authorities.

An important component of off-machine information support is the classification and coding system. In conditions of functioning AIS methods, methods of coding, rational classification of nomenclatures should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and efficiently use computer technology, since they can reduce the amount and time for finding information necessary for solving problems, and facilitate information processing. AIS"Tax" must use a unified system of classification and coding of information, which is based on the use of:

a) all-Russian classifiers:

Countries of the world ( OKSM);

Economic regions ( OECD);

 objects of administrative-territorial division and settlements ( SOATO);

Government bodies ( SOOGU);

 branches of the national economy (OKONKH);

 types of economic activities, products and services ( OKDP);

 currencies ( OKB);

Units of measurement ( SOY);

b) departmental classifiers:,

Forms of ownership ( CFS);

Organizational and legal forms of economic entities ( KOPF);

 income and expenditure of budgets in RF (KDRB);

 typical bank accounts (KBS);

Banks (KB);

v) system classifiers:

 taxes and payments (KNP);

 objects of taxation (KOH);

 tax incentives (KNL);

 types of tax benefits ( KTNL);

 penalties (KShS);

 taxpayer identification numbers (INN);

 designation systems of the State Tax Inspectorates (FIRE).

Intra-machine information support forms the information environment to meet the various professional needs of users of the taxation system. It includes all types of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, data banks. In terms of content, the in-machine information support should adequately reflect the real activities of the tax authorities. Arrays, as well as the data they contain, can be divided into variables and constants according to the degree of stability. Variables contain information in which the volume of changes during the year exceeds 20% of the annual volume. Arrays containing the rest of the information are considered constant (conditionally constant). Variable arrays contain information:

 based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees, other payments and reporting;

 on the analysis and forecasting of the tax base and receipts of taxes, fees and other payments;

 based on the results of the control work of the tax authorities;

 on the legal practice of tax authorities, etc.

Constant arrays contain:

 texts of laws, decrees and decrees of the President and the Government of the Russian Federation, decrees of local authorities, other legal acts;

 texts of decisions of the board of the State Tax Service 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 Register of Enterprises and registration data of taxpayers;

 normative and reference information of financial, material and technical support, accounting and personnel movement.

The main form of data organization for their accumulation, processing and storage in a computer should be databases (DB). Databases are made up of arrays. The structuring of data into database information arrays should be carried out in accordance with the following requirements:

Integration into a single database of data characterized by a common physical meaning and implementing information technology of one or several interrelated processes of tax authorities' activities;

Completeness and sufficiency of the provision of information to officials of tax authorities, within the range of data contained in the input documents;

Organizing data into information structures and managing them by using database management systems (DBMS) and ensuring information compatibility between different databases;

Organization of data in the database, taking into account the existing information flows between the objects of AIS "Tax" and within the tax authorities;

Ensuring information compatibility with data coming from external levels with which this system interacts;

»Implementation of the principle of consistency and one-time input - the data used by several tasks must be structured into system-wide structures and supported by software.

The functional and informational composition of the database depends on the specifics of each workplace and on the qualifications of a specialist. Professional databases in tax authorities include:

Databases of initial and reporting data on tax revenues in the context of sections and paragraphs of budget classification, budgets, territories, time periods according to regulated reporting forms;

Databases of operational data on tax revenues;

Database of letters, precedents, answers, proposals on tax legislation;

Derived and integrated databases based on reporting forms;

Bases of documents for internal use for various purposes, etc.

The operation of such databases is provided by special software.

Information and reference systems take a significant place in the information support of AIS "Tax". For their functioning, create:

 DB on legislative and regulatory acts on taxation;

 DB of instructional and methodological materials;

 DB on general legal issues.

A feature of these databases is that they are actively used by all divisions of the tax inspection.

Conclusion

A more efficient functioning of the tax system is possible only if advanced information technologies based on modern computer technology are used. AIS is being created in the tax service bodies, designed to automate the functions of all levels of the tax system to ensure the collection of taxes and other obligatory payments to the budget and extra-budgetary funds, to conduct a comprehensive operational analysis of materials on taxation, to provide the governing bodies and the corresponding levels of tax services with reliable information. AIS "Tax" is a form of organizational management of the State Tax Service 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, like the structure of the tax authorities themselves, is multi-level. Each level of the tax system has its own set of tasks to be automated.

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

Today, computer programs for all tax transactions are in continuous development. This is due to the need to promptly reflect changes in tax documents and the growing needs of users for automated information processing.

Automation presupposes, first of all, an increase in labor productivity, advanced training and professional literacy of users.

The use of computer programs makes it easier for users to work, as their use reduces the complexity of transactions between the taxpayer and the tax service. The use of automated systems enables the taxpayer to solve his problems with the STS, quickly and without leaving his workplace.

List of used literature

1. Bushmina E.V. State budget and information technology: Textbook. - M .: Perspective, 2001

2. Volkova V.N. Information systems in economics: Ref. - M .: Finance and Statistics, 2005

3. Karminsky A.M. Information systems in the economy. Methodology and practice: Textbook. allowance. - M .: Finance and Statistics, 2005.

4. Kuznetsov LK, Nozdrina Yu.I. Information systems in economics: Textbook. allowance. - M .: VGNA, 2004.

5. Lykova L.N. Taxes and Taxation in Russia: Textbook for Universities.-M: Publishing House BEK, 2001.

6. Milyakov N.V. Taxes and Taxation: Textbook. - M.: INFRA-M, 2007.

7. Nezamaikin V.N., Taxation of legal entities and individuals / 2nd ed.-M .: publishing house "Exam" -, 2004.

8. Semenov M.I., Trubilin T.I., Loikr V.I., Baranovskaya T.P. Automated information technologies in economics: Textbook - M .: Finance and statistics, 2000

9. Titorenko G.A. Automated information technologies in economics: Textbook. - M.: UNITI, 2003.

System systems tax organsAbstract >> Finance

... information systems tax organs 3.1. Basic approaches and principles of AIS design tax organs United informational system tax organs belongs to the class of large and complex information ...

Activities of the Federal Inspectorate tax services of Armavir

Practice Report >> Financial Sciences

Legal entities 4. Tax offenses 5. Tax check 5.1 Office tax check 5.2 Onsite tax check 6. Information systems v tax bodies 6.1 Composition and characteristics ...

V. V. Nesterov,

Director of the Regional Computing Center
State Tax Service of Russia in the Chuvash Republic

World experience shows that the introduction of information technology (IT) achievements is the most progressive and cost-effective direction in the work of enterprises and organizations of any field of activity, including tax authorities. The accelerated development of information technologies allows us to conclude that the productivity and quality of information systems (IS) will increase with a slight increase in their cost.

Immediately after the formation of the State Tax Service of Russia in 1991, the following main directions of informatization were determined:

Creation of IS of the tax service;

Development and implementation of new effective IT;

Deployment of a modern communication network that provides information exchange both within the system and with other departments of Russia;

Training of personnel for work in a new computer environment.

The introduction of a targeted comprehensive informatization program in the tax authorities made it possible to collect and process large amounts of information. At the same time, electronic images of documents, arrays of analytical, processed and generalized information are constantly increasing and accumulating in tax inspectorates both for legal entities and individuals.

Effective and full-fledged application of IT achievements will require complex multivariate processing of almost all of this volume of information. At the same time, in order to receive answers to the inquiries of the tax inspectorate employees, the speed of the IP response is especially important due to the fact that the work is carried out in the process of a “computer-human” dialogue.

At present, a specialized IS - AIS "Tax", which serves as the basis for informatization of the State Tax Service of Russia, has been debugged and is functioning. One of the main parts of the AIS "Tax" was created for operation in local level inspections - regional and city ones, which are directly involved in collecting taxes from individuals and legal entities. It is through the STI of the local level that the main flow of a wide variety of documents passes - reporting, payment, reference, regulatory, methodological, etc. At the same time, due to the organizational structure of document processing in the State Tax Service of Russia, the main consumers of information technologies are STI (more than 2700) operate various AIS "Tax" software systems in industrial mode. The creation of applied software systems for these inspections is an extremely laborious process, since the organizational structure, economic and statistical information circulating both inside the inspectorate and outside it are still poorly focused on electronic processing. The main design principle is the mandatory observance of the current national and tax legislation when formalizing the inspection work processes.

The massive introduction of IT achievements in all spheres of human economic activity leads to the fact that no organization can not have computer means of access to external electronic communications - information exchange channels. Already at present, the main external inter-level document flow in the State Tax Service of Russia (from the district to the regional inspectorate and further to the federal bodies of the department) passes through electronic channels.

Interaction with government organizations is one of the conditions to ensure the fulfillment of the revenue side of the country's budget system. The basis for solving this problem is the implementation of organizational measures for information interaction between various departments. Currently, government agencies have various technical (software and hardware) platforms, on the basis of which their ISs are created, in connection with which the problem of their compatibility arises, which must be solved at the application level due to the fact that its solution at the physical level is currently being presented. extremely technically complex and costly undertaking. In this case, the main tools for interaction should be applied formats of exchange protocols, software systems for exchange and conversion (transformation) of data into the internal representation of a specific IS (into its database).

It is extremely important to ensure the confidentiality of information both during transmission and reception, and when used in other organizations and departments. The main information flows come to the State Tax Service of Russia from the Ministry of Finance of Russia and its federal treasury, the Federal Tax Service of Russia, and the State Customs Committee of Russia. With the merger and mutual exchange of these flows, it is possible to create and share such important data banks as the State Register of Taxpayers and the data bank on violations of tax legislation. In the future, it is possible for taxpayers to access open information and reference information on taxation issues, as well as a transition to computer technology for filing tax reporting.

The technical basis of informatization of the State Tax Service of Russia is currently local computer networks created on the basis of personal computers such as IBM PC. The main system software (software) is the operating systems of Microsoft (MS DOS and Windows 95 for workstations) and Novell (NetWare for local networks), although operating systems such as UNIX and Windows NT have become widespread in a number of regions. Various database management systems (DBMS) are used as software tools for information processing - FoxPro, Clipper, MS SQL Server, Access, Informix, Oracle, Pick, etc. usually centralized.

The main application software products operate according to the "file-server" technology, although centralized development according to the "client-server" technology has begun (in some regions they have been implemented independently). Recently, purely networked data processing technologies, including those using global, geographically widely distributed networks, for example, the Internet, have been increasingly asserting themselves. The importance for the implementation of such technologies, there are developed telecommunication facilities with special means of information protection, although physically they can be deployed on an enterprise scale.

The use of the global international network Internet in the information system of the State Tax Service of Russia has another important purpose - it will make it possible to make innovations in the tax sphere available to the population of the country. The information contained in the Internet is available to users located in the most remote areas of our country. The introduction of Internet technology will make it possible to promptly inform about new regulatory documents related to tax legislation, train taxpayers, assist them when working with tax authorities, etc.

Application software AIS "Tax", developed in the Regional Computing Center of the State Tax Service of Russia in the Chuvash Republic

The computing center in Cheboksary was created on the basis of the order of the Ministry of Finance of the RSFSR dated 21.03.80 No. 26/90 and until 1992 was engaged in the development, implementation, operation and maintenance of automated financial settlement systems (ASFR) and automated systems of insurance authorities (ACS - Gosstrakh ). In accordance with the order of the President of the RSFSR dated 12/11/91 and in agreement with State Committee For the purpose of developing and gradually implementing a unified scientific and technical policy of informatization of the State Tax Service of Russia, the center was transformed into the Regional Computing Center of the State Tax Service of the Russian Federation in the Chuvash Republic - RVC of the State Tax Service of the Russian Federation in the Chechen Republic. Since 1992, RVC has been developing, implementing and maintaining software specifically designed for the tax authorities of Russia. As of the beginning of 1998, more than one and a half thousand inspectorates in 73 regions of the country use software developed by the RVC.

All RVC software products undergo obligatory departmental certification and are constantly monitored both by users operating these programs and by the State Tax Service of Russia. The computing center provides an industrial mode of support for the operation of software systems - after passing through all technological cycles of creating or modifying software (design, programming and testing), the software is transmitted by electronic means to the center for further distribution in the regions - to the Fund of Algorithms and Programs (FAP) of the Chief Scientific - Research Computing Center of the State Tax Service of the Russian Federation (State Scientific Research Center of the State Tax Service of the Russian Federation). Software improvements are completed as suggestions and comments from users are received, taking into account changes in tax legislation and other regulations, as well as in order to improve the quality of programs. RVC provides consulting services using communication facilities - telephone and electronic channels. The main information exchange is carried out by e-mail; created its own mail server on the Internet. Using e-mail, text requests and answers, fax documents in graphic form (official letters), software utilities specially written for specific regions are transmitted.

The main RVC software systems, which are operated in many regions of the country, are:

AWS of a tax inspectorate (RNAL);

Maintaining the State Register of Enterprises (GRP);

Accounting for the execution of the cost estimate (BU);

Accounting and accrual wages(ZPT);

Frames (KADR);

Automated record keeping in STI (DELO).

Complex "AWP of a tax inspection employee"

The complex "AWP of a tax inspection employee" is a software product of the RVTs, which is most widely used in tax inspectorates of the State Tax Service of Russia. The first versions of the complex were created in 1992. Version 3.14 is currently in commercial operation. Users refer to this complex as a software product that fully meets the tasks solved by tax inspectorates for accounting and taxation of legal entities. According to the Information Technology Department of the State Tax Service of Russia, at the beginning of 1998, the RNAL package was used in 906 STIs in 40 regions of the country. The software complex has become a necessary tool in the technological process of processing tax information in the local inspectorates of many regions.

Functionally, the complex consists of several subsystems connected at the level of general data processing technology:

Accounting for taxpayers - legal entities (automation of tax registration and inclusion of legal entities in the State Register of Enterprises);

Operational accounting of taxes (tax accounting, keeping personal cards of taxpayers, books on accounting for receipts and returns, etc.);

Accounting for the results of audits (accounting for the results of documentary audits of legal entities, drawing up schedules and drawing up reports on control work, accounting for administrative violations of tax legislation, cash registers);

Entry and control of enterprise reports (collection, control, storage and analysis of information based on results office checks, receiving routine reports);

Administrator functions (system support for the operation of the entire software complex - protection, saving and restoring information, setting, etc.).

Complex "Maintaining the State Register of Enterprises"

The software package "Maintaining the State Register of Enterprises" (GRP-IBM PC or GRP-MX-300) is designed to automate tax registration and the inclusion of legal entities in the State Register of Enterprises at the local (district and city) and regional levels. The program was developed in accordance with the methodological requirements determined by the federal bodies of the State Tax Service of Russia (the Office for the Organization of Taxpayers' Registration), and became a tool for creating databases (DB) of the State Register of Enterprises in most regions of Russia. At present, the information transmitted to the federal level is the basis for the creation and maintenance of the federal database of the State Register of Enterprises in an up-to-date state. In the regions, the program is intensively used for the automated exchange of requests and responses between various government bodies and departments.

The main functions of the complex are:

Automated input to the database;

Information and analytical service;

Data exchange using a standardized protocol;

Database administration.

Complex "Accounting for the execution of cost estimates"

The complex of programs "Accounting for the execution of the cost estimate" (BU) is intended for accounting of the execution of the cost estimate in the State Tax Inspectorate of the local and regional levels. The complex is compatible at the level of common databases with the "Personnel" program, allows you to implement full synthetic and analytical accounting (up to five levels of analytical accounting) for all accounts of the Chart of Accounts and solve all the main accounting problems in the State Tax Inspectorate. The complex includes a payroll subsystem, which provides full automation of this process - maintaining face cards, calculating all charges, taking into account various allowances, compensations, deductions, etc.

Payroll Accounting and Payroll Program

The program is designed to automate the process of accounting and payroll in the accounting departments of small STIs. It has minimal requirements for computing technology, is easy to learn and operate. Recently, there has been a tendency for users of this program to switch to work with a more powerful package "Accounting for the execution of cost estimates", which has a payroll subsystem.

Complex of programs "Personnel"

The complex is designed to automate the processes of activities of the personnel department or employees responsible for working with personnel, their accounting and management at the State Tax Inspectorate of the local and regional levels. The program is compatible at the level of common databases with the complex “Accounting for the execution of cost estimates”.

The program "Automated record keeping in STI"

The program is designed to automate office work in various divisions of tax inspectorates for solving problems of accounting, systematization, analysis and control of the execution of incoming and outgoing information - letters, statements, complaints and other official documents.

Modernization of software systems and their transfer to new technological platforms

Maintaining the current state of the existing complexes in commercial operation is necessary until the full implementation of other software products in all STIs. This opinion is also shared by representatives of many regional tax inspectorates (for the Rostov, Sverdlovsk, Saratov, Vladimir regions, etc.). The process of keeping software up to date can be divided into two parts:

Maintenance of the operation of software and information systems;

Modernization of complexes.

The current maintenance of software systems includes the provision of advice to informatization units in regional inspectorates and specific users of packages, improvements in case of changes in tax legislation. Currently, during the period of economic reform, when legislation is being changed and new regulatory departmental acts are issued, the process of maintenance support requires serious efforts from both developers and employees of tax inspectorates. The creation of "super-flexible" software is not justified - not all the nuances of new legislative acts will be able to "fit" into any arbitrarily flexible and functionally complete framework of software systems. In any flexible system, these "nuances" will still have to be adjusted by the developers or by the users of the application systems themselves (administrators, regional departments of AIS "Tax"), and this is a complex and lengthy process.

Software modernization is not just an addition to the maintenance process itself and, at the same time, the completion of new functions implemented software packages, but also the transfer of these packages to new technological platforms, which was agreed by representatives of a number of regions who expressed their views on the problem of modernization (the Republics of Buryatia, Komi, Karelia, Chuvashia, Vladimir, Omsk, Rostov, Saratov, Sverdlovsk regions, etc.). The transfer of operating packages to new technological principles is the most painless method of adapting the AIS “Tax” (as a system) to modern information technologies and to the introduction of new documents of tax legislation (for example, the Tax Code). When upgrading the software, it is ensured that the usual technological methods of working with tax document flow are preserved, the continuity of methods for maintaining existing complexes that have stood the test of time is observed, which will allow STI employees to easily retrain.

The duration of the operation of the existing complexes is ensured by the correctness of the compliance of the algorithms embedded in the software with the fundamental norms of departmental methods. At the same time, the mathematical correctness of the calculations built into the technological formulations of the software is achieved. The development of completely new packages of this class of labor intensity while ensuring the absolute correctness of tax calculations will require large expenditures (time and material) for testing in real conditions and on databases in all regions of Russia.

An important factor ensuring the success of the implementation of packages is the mutual understanding at the technical level of the informatization services of the regions and the developer, which is achieved during the implementation and maintenance of the complexes. The developer, who has experience in implementing systems in regions with different technical levels and rates of equipment, understands the current problems of these regions and the tasks that these regions constantly pose for him.

In financial terms, modernization is a more cost-effective method of developing information technology than new development. Financial performance, achieved in the course of implementation of the Informatization Plan in 1997, in our opinion, confirm this conclusion. The development of completely new packages aimed at introducing technical or applied innovations costs much more than solving the same problems, but within the framework of existing software packages. In our opinion, the direction of funds for the modernization of existing software packages is a more promising and economically viable area of informatization in such a large department as the State Tax Service of Russia.

Both when switching to new technological platforms and when introducing new tax methods and instructions (Tax Code), it is necessary to ensure the correctness of the transformation and the safety of the information available in the State Tax Inspectorate. Due to the exceptional importance of the data currently available in the AIS “Tax” subsystems, this is one of the main tasks. Undoubtedly, all tax inspectorates currently operating application packages, both when switching to new technological platforms and when introducing new tax methods, will insist on a full and correct translation of the information available in their databases. In most large tax inspectorates, personal accounts of taxpayers are kept only on computers - the value of this information is extremely high, and the loss of information on this data is irreplaceable, since a return to manual processing is practically impossible. In the AIS “Tax” subsystems, large volumes of databases are used locally - for example, for 1,500 legal entities, the total volume of the database in the local STI can reach more than 300 MB, that is, in the country as a whole, the volume can be equal (according to our estimates) 300 x 2000 = 300 GB. If we add data on individuals and a regional database (for example, data from the State Register of Enterprises) to the calculations, the amount of data will be measured in terabytes. Converting such a volume of heterogeneous information is a technically challenging task. All application packages have flexible elements - settings, local normative - reference information. Conversion algorithms included in the transition to new technological platforms or in case of major changes in legislation, for example, such as the implementation of the provisions of the Tax Code, become extremely complex and with many nuances for each application package. And the more common the package, the more of these nuances must be taken into account. At the same time, it should be borne in mind that, from an economic point of view, it is beneficial to develop converters for these particular packages. Full-fledged, correctly converting converters can be created only by the developers of the currently used packages themselves, which is achieved in the process of their modernization.

For a certain time (different for each region), computers of different power and class will be used in parallel. The problem is associated with the presence in operation of a large number of personal computers such as i386 and i486. According to the Department of Information Technologies, as of the beginning of 1998, they account for about 60% of the total computer fleet. The use of this technique with long established and exploited applications has economic benefits. This is indicated by representatives of many regional departments of informatization of the STI. It is rather difficult to keep up with the scientific and technological progress in the field of IT in such a large-scale department as the State Tax Service. Complete equipment changeover is an economically challenging task involving a wide range of computer technology- from PCs with i386 to powerful multiprocessor servers. Operation of "file-server" applications (such as RNAL, PRO, NALOG) in STI with small amounts of information is currently an economically justified task. This technique can be used to run programs specially designed for supporting departments (accounting, personnel department, office work).

Currently, work is being completed on the creation of an integrated software and information complex (IPIC) of the local level, developed using the "file-server" technology. The State Scientific Research Center of the State Tax Service of the Russian Federation and our organization participate in the work on the IPIK. The complex is designed to automate the activities of the State Tax Inspectorate of a district or city for taxation of both legal entities and individuals. It is assumed that the IPIC will be installed in the country's small and medium-sized tax inspectorates. The development of the main part of the complex is based on the adaptation of the RNAL and NALOG software packages to their joint functioning. All IPIK application modules use common regulatory and reference information, a single base data from the State Register of Taxpayers, bank accounts, cash registers, tax reporting. For the implementation of the IPIC, it will be necessary to create full-fledged data converters for the main software packages of centralized development, which are now used by tax inspectorates at the local level - RNAL, PRO, NALOG. It should be borne in mind that with the existing scale of document flow, the “file-server” technology, on the basis of which the IPIC is created, will not always meet the requirements of large tax inspectorates.

Taking into account the proposals of a number of regions (Vladimir, Omsk, Sverdlovsk, Saratov, Rostov, Ulyanovsk regions, Krasnoyarsk Territory, the Republics of Adygea, Buryatia, Komi, Karachay-Cherkessia, etc.), as well as the need for further modernization of the operated software complexes, the RVC began on its own initiative in 1997 development of an integrated package for automating the activities of the State Tax Inspection of the local and regional levels for the taxation of legal entities and individuals. In the requests of the above regions, it was noted that in order to solve the problems associated with the overload of local networks with large volumes of information, the lack of means to ensure the integrity of databases and the lack of integrated accounting and taxation functions, it was necessary to create a software package. new technology"Client-server" based on the experience of industrial operation of existing programs.

The completion of the development of the first stage of the package is scheduled for the end of the second quarter of 1998. The software is designed for use in medium and large tax inspectorates using existing technical equipment and system software - Windows NT, Windows 95, MS SQL Server. When designing, the main attention was paid to ensuring the completeness of automation of the main technological processes taxation - accounting for taxpayers, entering and calculating payment and reporting tax documents, maintaining personal cards and obtaining regulatory departmental reporting. We also took into account the suggestions of users accumulated by the RVC over the five years of maintaining software products. Carrying out work on agreement terms of reference on the automated interaction of territorial bodies of the federal treasury, tax and financial authorities, RVC specialists have designed specialized exchange modules that are built into the administration subsystems not only of this package, but also into the software developed for financial authorities.

The first stage of the package includes the following subsystems:

Administration (maintaining reference data, access, setting up the complex, exchange and interaction with other departments);

Accounting for taxpayers (State register of enterprises, accounting for individuals - entrepreneurs, citizens, objects of taxation);

Input of tax documents (reporting, settlement and all other documents of the taxpayer, their transfer to the operational accounting subsystem);

Operational accounting (accounting of receipts, work with a face card, formation of output documents);

Reporting (customization and formation);

Cameral checks of legal entities (calculation of charges and their transfer to the operational accounting subsystem);

Calculation of charges for taxes of individuals;

Information and analytical service - inquiry system.

In the second phase of the package, it is planned to implement the subsystems "Documentary checks", "Administrative offenses" and "Cash registers".

More detailed information about the Regional Computing Center of the State Tax Service of the Russian Federation in the Chuvash Republic can be found on the Internet at http://rvcgns.chtts.ru.

Modern information technologies in the work of tax authorities artur belyaev irekovich. On the implementation of information technologies in the tax authorities of russia 18 information support for the activities of tax authorities