Automated information systems of the federal tax service. Training ais tax. AWP "Desk inspection"

Ministry of Finance of the Russian Federation
THE FEDERAL TAX SERVICE

ORDER

On approval of the Regulations on the automated information system of the Federal tax service(AIS "Tax-3")


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

I order:

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

2. Heads of structural divisions of the central apparatus of the Federal Tax Service of Russia, heads of departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, heads of interregional inspectorates of the Federal Tax Service of Russia, general directors organizations subordinate to the Federal Tax Service of Russia will continue to be guided by the requirements of the Regulations.

Supervisor
Federal Tax Service
M.V.Mishustin

Regulations on the automated information system of the Federal Tax Service (AIS "Tax-3")

APPROVED
by order of the Federal Tax Service of Russia
from "__" _______ 2016 N _______

I. General provisions

1. These Regulations define the purpose and tasks of the automated information system of the Federal Tax Service of the Russian Federation (hereinafter referred to as AIS "Tax-3"), the structure and main functions of AIS "Tax-3", users of AIS "Tax-3", the procedure for providing access to AIS "Tax-3", legal status software and hardware of AIS "Tax-3", rules for information interaction of AIS "Tax-3" with other information systems.

II. Purpose and tasks of AIS "Tax-3"

2. AIS "Tax-3" is a unified information system of the Federal Tax Service of Russia, providing automation of the activities of the Federal Tax Service of Russia for all functions performed, determined by the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation dated September 30, 2004 N 506 (in current edition, hereinafter referred to as the Regulations on the Federal Tax Service of Russia), including the reception, processing, provision of data and analysis of information, the formation of information resources of tax authorities, statistical data, information necessary to provide support for management decisions in the sphere of authority of the Federal Tax Service of Russia and the provision of information to external consumers .

3. AIS "Tax-3" was created with the aim of increasing the efficiency of implementing powers and solving problems defined in the Regulations on the Federal Tax Service of Russia.

a) ensuring the “openness” of tax authorities for the taxpayer, by simplifying the procedures for his interaction with the Federal Tax Service of Russia and converting them into electronic form;

b) creation of a unified information array and connection of tax authorities to new external sources of information;

c) guaranteed compliance with regulatory procedures tax administration, quality and timing of their implementation;

d) reducing the current costs of tax administration, primarily through the creation and implementation of an electronic system for mass processing of information received by the tax authorities;

e) improving procedures for information interaction with state authorities and local governments;

f) ensuring control over tax activities taxpayer by creating a single and reliable resource containing all information on a specific taxpayer (taxpayer “dossier”), including information that allows timely identification of signs of tax evasion;

g) ensuring automated monitoring of the activities of the Federal Tax Service by the management of tax authorities;

h) quality improvement test work, including through the integrated use of the created unified information resource and the connection of tax authorities to new external sources of information;

i) improving the quality of decision-making, analysis and forecasting through the creation analytical tools, allowing for analysis and forecasting of tax revenues taking into account macroeconomic indicators and external factors.

Additional tasks include:

a) reducing the labor costs of tax authorities for collecting, entering, processing and monitoring tax reporting forms;

b) reducing the labor costs of tax authorities to ensure interdepartmental exchange of information, freeing tax authorities from the functions of receiving, processing and sorting data coming from other departments;

c) reducing the labor costs of tax authorities to carry out calculations, including the calculation of taxes and control of tax reporting;

d) transition from quantitative to qualitative analysis of taxes and the tax base, including as part of improving control work;

e) providing opportunities internal audit the results of the work of employees of territorial tax authorities and the central office of the Federal Tax Service of Russia.

III. Users of AIS "Tax-3"

5. Users of information resources of AIS "Tax-3" are:

A) central office Federal Tax Service of Russia, territorial tax authorities - departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, interregional inspections of the Federal Tax Service of Russia, inspections of the Federal Tax Service of Russia by districts, districts in cities, cities without district division, inspections of the Federal Tax Service of Russia at the interdistrict level (hereinafter referred to as tax authorities);

b) organizations subordinate to the Federal Tax Service of Russia.

Users of information and information from the AIS "Tax-3" are also federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments and taxpayers (in accordance with current agreements, hereinafter referred to as external users).

IV. Basic principles of construction and functions of AIS "Tax-3"

6. The basic principles of constructing the AIS "Tax-3" are:

a) systematization of the collection, storage and use of information when tax authorities exercise the powers assigned to the Federal Tax Service of Russia;

b) provision of information to external users, as well as the exclusion of repeated requests for information contained in the AIS "Tax-3" from the source of information;

c) the relevance and reliability of the information contained in the AIS "Tax-3";

d) adaptability of the composition of information contained in the AIS "Tax-3" to the changing requirements of users and legislation;

e) openness to integration of AIS "Tax-3" with existing and created state and other information resources, departmental and interdepartmental information systems based on a unified system of directories, classifiers and unified standards of information interaction;

f) the unity of terms used in the AIS "Tax-3", normative and reference information, a system of indicators and regulatory reporting;

g) unity of standards, technologies, formats of all elements of the AIS "Tax-3";

h) compliance with information security requirements;

i) openness and accessibility of information contained in the AIS "Tax-3", with the exception of restricted access information.

7. AIS "Tax-3" provides automation of the activities of the Federal Tax Service of Russia according to the functions performed, determined by the Regulations on the Federal Tax Service of Russia, and is represented by components that perform the functions of:

a) collection, systematization, processing, storage of data and provision of information contained in the AIS "Tax-3", implementation of format-logical control of data, identification of inconsistencies and discrepancies in data received from various sources, and harmonization of information contained in the AIS " Tax-3", as well as to ensure integration with information systems of federal executive authorities, executive authorities of constituent entities of the Russian Federation and local governments, the information resources of which are intended for making management decisions, and information resources of other information systems, the need for integration with which is determined functional requirements;

b) external interaction with taxpayers, individuals and legal entities (in accordance with the Tax Code of the Russian Federation and existing agreements);

c) centralized maintenance and provision of access to registers, directories and classifiers used in the AIS "Tax-3", and the generation of data necessary to perform the functions assigned to the tax authorities and make management decisions;

d) comparison and analysis of information contained in the AIS "Tax-3", as well as providing information and analytical support for making management decisions, including using tools for monitoring, evaluating and controlling information contained in the information resources of tax authorities;

e) ensuring free access to regulatory, statistical and analytical information in the field government controlled in terms of the powers assigned to the Federal Tax Service of Russia, through the portal (site) of the Federal Tax Service of Russia, which is a public information resource.

V. Component composition of AIS "Nalog-3"

8. The main components of the AIS "Tax-3" include:

a) centralized components located at the federal level (segments for operational and analytical work);

b) decentralized components.

VI. External information interaction of AIS "Tax-3"

9. Information interaction between the AIS "Tax-3" and other information systems is carried out at the federal, regional and local levels.

The information interaction of the AIS "Tax-3" and other information systems in these Regulations is understood as a set of information processes aimed at obtaining and using the AIS "Tax-3" information contained in other information systems, and the use of such information in electronic form in the AIS "Tax-3", as well as for the receipt and use by users of other information systems of information contained in the AIS "Tax-3".

10. Information interaction between AIS "Tax-3" and other information systems is carried out using hardware and software tools of AIS "Tax-3" on the basis of exchange electronic documents(information requests and information messages) sent by participants in information interaction.

When organizing the interaction of the AIS "Tax-3" and other information systems, the infrastructure is used to ensure the information and technological interaction of information systems used to provide state and municipal services and perform state and municipal functions in electronic form.

11. Information interaction of AIS "Tax-3" with other information systems is carried out with the following requirements:

a) protection of transmitted information from unauthorized access, destruction, modification, blocking, copying, distribution, and other unlawful actions from the moment of transfer of this information from another information system until its receipt in the AIS "Tax-3";

b) organizing access to information in cases and in the manner provided for by law Russian Federation;

c) recording the date, time and participants of all actions and operations carried out within the framework of information interaction, as well as the ability to provide information that allows one to restore the history of information interaction;

d) immediately informing the owners of information systems interacting with the AIS "Tax-3" about failures and irregularities in the operation of the AIS "Tax-3" and other information systems, which may lead to a violation of the timing and quality of providing and (or) receiving information, and also about violation of information security requirements defined by these Regulations;

e) immediate implementation of measures to eliminate identified failures and disruptions in the functioning of the AIS "Tax-3" and cases of violation of information security requirements;

f) confirmation of the reliability and relevance of information transmitted from the AIS "Tax-3" to other Information Systems, and in case of establishing unreliability of information - ensuring its updating and informing interested participants in information interaction about this change and about cases of revealing unreliability of information;

g) signing using electronic signature information transmitted to another information system.

12. Technological means of AIS "Tax-3" ensure the unity of regulatory and reference information contained in AIS "Tax-3", including reference books and classifiers used by AIS "Tax-3".

The list of directories and classifiers used in the AIS "Tax-3", as well as the procedure for their formation and maintenance in the AIS "Tax-3" are established by the Federal Tax Service of Russia.

The placement and maintenance of directories and classifiers used within the framework of the AIS "Tax-3" is carried out in specialized means of maintaining normative and reference information.

13. Hardware and software tools of the AIS "Tax-3" provide technical protection of information contained in the AIS "Tax-3" by means of:

b) maintaining electronic logs of transactions performed using hardware and software that allow for recording of all actions to place, change and delete information, record the exact time, content of changes and information about the user who made the changes;

c) the use of means of ensuring uninterruptible power supply, backup, recovery and duplication (mirroring) of information, ensuring the possibility of recovering information;

d) protecting information from unauthorized copying, distribution, destruction, modification and blocking of access to it, as well as from other illegal actions;

e) saving copies of information and electronic logs of transactions in accordance with the backup regulations established by the Federal Tax Service of Russia.

14. Hardware and software tools of the AIS "Tax-3" in terms of protecting the information contained in the AIS "Tax-3" correspond to:

a) Federal Law of July 27, 2006 N 149-FZ “On information, information technologies and information protection”;

b) Federal Law of July 27, 2006 N 152-FZ “On Personal Data”;

c) Decree of the Government of the Russian Federation dated November 1, 2012 N 1119 “On approval of the Requirements for the protection of personal data during their processing in personal data information systems” (hereinafter referred to as Decree N 1119 dated November 1, 2012);

d) Order of the FSTEC of Russia dated 02/11/2013 N 17 “On approval of the Requirements for the protection of information that does not constitute a state secret contained in state information systems” (hereinafter referred to as FSTEC Order N 17 of 02/11/2013);

e) Order of the FSTEC of Russia dated February 18, 2013 N 21 “On approval of the composition and content of organizational and technical measures to ensure the security of personal data during their processing in personal data information systems”;

f) regulatory and methodological documents of the FSTEC of Russia on ensuring information security in key information infrastructure systems;

and) technical requirements to the interaction of information systems in a unified system of interdepartmental electronic interaction, approved by the Ministry of Communications and Mass Communications of the Russian Federation.

15. Hardware and software of the AIS "Nalog-3" provide:

a) Round-the-clock (except for the time for routine maintenance) availability of the AIS "Tax-3" for receiving and using (including in the form of open data) information posted in the AIS "Tax-3";

c) conducting regular monitoring of the performance and availability of functions of the AIS "Tax-3";

d) the ability for users of the AIS "Tax-3" to search and receive text information and aggregated statistical data;

e) division of automated functions of the AIS "Tax-3" into those requiring interactive interaction of users with the system and those not requiring such interaction, performed by the "tax machine";

f) automated verification of taxpayer data according to the data contained in the AIS "Tax-3" and immediate notification of the inspector about possible violations of the law;

g) the ability to increase functional and technological capabilities in terms of the number and volume of tasks to be solved, the types and number of interacting information systems, adaptation to various changes;

h) the possibility of automated assessment of labor costs of employees of tax authorities and employees of organizations subordinate to the Federal Tax Service of Russia for the implementation of technological processes in the AIS "Tax-3".

16. Linguistic means of the AIS "Tax-3" provide access to the subjects of the system, users of the AIS "Tax-3" to the information contained in the AIS "Tax-3" in Russian.

17. Additional (special) requirements for technological, technical, software and linguistic means of the AIS "Tax-3", as well as subsystems of the AIS "Tax-3", are established by the Federal Tax Service of Russia.

VII. Centralization of tax administration functions within the framework of AIS "Tax-3"

18. The development process of AIS "Tax-3" is aimed at increasing the number of subsystems included in the centralized architecture and correspondingly reducing the number of technological processes automated within the distributed architecture.

19. The transfer of decentralized components of the AIS "Tax-3" into the centralized architecture of application infrastructure components provides high flexibility in scaling the technological resources of the Federal Tax Service of Russia and is based on the following principles:

a) thoughtful and effective division of functions and tasks between promising and legacy components of the system and at all stages transition period to ensure efficient and error-free work of personnel;

b) preservation of investments;

c) ensuring the continuity of technological processes;

d) ensuring maximum transparency of the interaction of information system components;

e) ensuring data integrity and consistency.

20. The functions of the centralized and decentralized components of the AIS "Tax-3", which are in commercial operation, are aimed at creating a single information space of the Federal Tax Service of Russia, used to improve the quality of the functions of tax administration and control, and do not overlap.

21. When transferring the decentralized components of the AIS "Tax-3" into the centralized architecture of application infrastructure components, the following approaches are used:

a) use of unified regulatory and reference information;

b) use of unified data identification, in particular the assignment of unique federal identifiers;

c) reconciliation (ensuring data purity) and moving data from decentralized components to centralized ones (to the federal repository);

d) providing the possibility of interaction between subsystems and components of the AIS "Nalog-3" in the process of exchanging and using data to ensure the implementation of continuous technological processes;

f) ensuring a consolidated collection of information security events in end-to-end technological processes.

22. A separate set of processes that are currently already implemented within the framework of an automated information system and are planned for implementation are not subject to centralization due to its impossibility or economic and organizational inefficiency. Such decentralized components, along with components of the centralized environment, support and will continue to support the continuity of execution of technological processes of the Federal Tax Service of Russia.

VIII. The procedure for providing access and organizing work with AIS "Nalog-3"

23. Access to the AIS "Tax-3" is provided to system users using specialized access control tools.

24. Registration in the AIS "Tax-3" of users of tax authorities and organizations subordinate to the Federal Tax Service of Russia is carried out in accordance with the procedure for providing access to information systems and resources of the Federal Tax Service of Russia.

25. In order to organize work with the AIS "Tax-3", users of the system take organizational and administrative measures, providing for:

24.1*. For external interaction:
_______________
*Numbering corresponds to the original. - Database manufacturer's note.

a) identification of authorized employees of the federal executive body who carry out actions to sign electronic documents using a qualified electronic signature;

b) installing the necessary means of cryptographic information protection on automated workstations of authorized employees and providing them with electronic signature tools;

c) allocation of an email address for processing information notifications sent by the AIS "Tax-3" to the subjects of the system about the direction and receipt of information, as well as other actions implemented federal authorities executive power, and processing of these notifications.

24.2. For tax authorities and organizations subordinate to the Federal Tax Service of Russia:

a) appointment of responsible technologists for the purpose of comprehensive organization of the implementation of technological processes of the Federal Tax Service of Russia and the implementation of internal control of activities on technological processes of the Federal Tax Service of Russia;

b) formation and maintenance of the Register of approved applications for development (modernization) work and support services for the AIS "Tax-3" for the next year;

c) ensuring the protection of information resources and system infrastructure.

26. System users registered in the AIS "Tax-3" receive authorized access to the AIS "Tax-3" to perform functions in accordance with their powers.

27. Identification and authentication of users of tax authorities and organizations subordinate to the Federal Tax Service of Russia in the AIS "Tax-3" is carried out using specialized access control tools.

28. Users registered in the AIS "Tax-3" do not have the right to take actions aimed at disrupting the functioning of the AIS "Tax-3" of the Federal Tax Service of Russia.

29. The powers of the owner of the information contained in the AIS "Tax-3" are exercised by the Russian Federation represented by the Federal Tax Service of the Russian Federation.

30. Access to information contained in the AIS "Tax-3" is provided for system users in accordance with the legislation of the Russian Federation on information, information technology and information protection.

IX. Legal regime of software and hardware tools of AIS "Tax-3"

31. Property included in the software and hardware of the AIS "Tax-3" and created or acquired at the expense of funds federal budget, is the property of the Russian Federation.

32. The exclusive right to the application software of the AIS "Tax-3" is acquired by the Russian Federation in accordance with the civil legislation of the Russian Federation.

33. Totality software AIS "Tax-3", as well as preparatory (design), technical, accompanying and methodological documentation for such software, forms the fund of algorithms and programs of AIS "Tax-3".

The procedure for the formation and maintenance of the fund of algorithms and programs of the AIS "Tax-3" is established by order of the Federal Tax Service of Russia.

X. Technological infrastructure of AIS "Tax-3"

34. The target infrastructure intended for the operation of the AIS "Tax-3" is the Federal Data Center of the Federal Tax Service of Russia in Moscow, as well as the Data Center System of the Ministry of Finance of Russia created within the framework of Decree of the Government of the Russian Federation of December 5, 2011 N 995.

35. In the created system of Data Processing Centers of the Ministry of Finance of Russia and federal subordinates executive bodies authorities include the Federal Data Processing Center in Dubna, Moscow Region and Reserve Data Processing Center No. 1 in Gorodets, Nizhny Novgorod Region.

XI. The order of development of AIS "Tax-3"

36. The procedure for organizing work on the development (modernization) of the AIS "Tax-3", including planning work, monitoring its execution, the procedure for putting into effect the results obtained is determined by the Regulations on the organization of work on the development (modernization) of the automated information system of the Federal Tax Service (AIS " Tax-3"), approved by order of the Federal Tax Service of Russia.

XII. Operating procedure for AIS "Nalog-3"

37. The procedure for operating the AIS "Tax-3" is regulated by a system of specialized regulatory documents that define approaches to ensuring the continuity of the functioning of the automated information system and technical support for its users.

38. Operation of the AIS "Nalog-3" and technical support for its users is carried out by a specialized organization subordinate to the Federal Tax Service of Russia.

Technical support for AIS "Tax-3" users is provided using a centralized technical support website.



Electronic document text
prepared by Kodeks JSC and verified against:
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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 tax legislation, the correctness of their calculation, the completeness and timeliness of their inclusion in the relevant budgets state taxes and other payments established by law.

The goal of the tax management system is the optimal and efficient 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 act as control objects various forms property and population. The subject of management is the state represented by the tax service. The impact is carried out through a system of taxes established by law.

Efficient Operation tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, the tax authorities are creating an automated information system, which is designed to automate the functions of all levels of the tax service to ensure the collection of taxes and other mandatory payments to the budget and off-budget funds, conducting a comprehensive operational analysis of materials on taxation, providing management bodies and the corresponding levels of tax services with reliable information.

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

Information support includes the entire 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 must provide sufficient and complete information to implement its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, generate output information in a form convenient for users to understand, etc.

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

Automated information system (AIS) "TAX" is a form of organizational management of the State Tax Service bodies based on new tools and methods of data processing, and the use of new information technologies. AIS "TAX" allows you to expand the range of tasks to be solved, increase the analyticalness, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of tax authorities through the use of economic and mathematical methods, computer technology and communications, and streamlining information flows. The goals of the automated information system “NALOG” can be formulated as follows:

1. Increasing the efficiency of the tax system through efficiency and improving the quality of decisions made.

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

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

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

5. Improving quality and efficiency accounting.

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

7. Analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics.

8. Informing administration at various levels about the receipt of taxes and compliance with tax legislation.

9. Reducing the volume of paper document flow.

On modern stage development of the country's economy, the success of the Russian tax system largely depends on the effectiveness of the functioning of the AIS. Automated information systems implement appropriate information technologies.

One of the priority tasks of the tax police is the informatization of tax authorities; it is assumed that they will use information technologies and create information systems that effectively support the functioning of the structure of tax authorities.

The structure of the AIS tax police, like the structure of the tax authorities themselves, is multi-level. The existing tax service system in the country consists of a large number of elements. The entire system and each of its elements have extensive internal and external connections. For normal functioning the system is managed as separate elements(tax inspectorates) and the system as a whole. In the tax system, the management process is an information process. Like any economic system, AIS of the tax service has a standard composition and consists of functional And providing parts.

Functional part reflects the subject area, content orientation of the AIS.


Depending on the functions performed by tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS “Tax”. Functional subsystems consist of sets of tasks characterized by a certain economic content and the achievement of a specific goal that the management function must ensure. The set of tasks uses various source documents, and a series of output documents are compiled based on interconnected 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 source data.

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

Informational the software includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, as well as information arrays on computer media used in the process of automating the solution of functional problems.

Technical software is a set of technical means of information processing, the basis of which is various computers, as well as means that allow the transfer of information between various automated workstations both within tax authorities and in their interaction with other economic objects and systems.

Software The software is a complex of various general and applied software necessary to perform various tasks solved by tax authorities.

The automated information system of the tax police belongs to the class of large systems. A number of requirements are imposed on it, as well as on any similar system of this class: achieving the goals of creating the system; compatibility of all elements of a given system, both within its framework and with other systems, consistency, decomposition, etc. These requirements presuppose the possibility of modernizing system elements and adapting them to changing conditions; reliability in operation and reliability of information, one-time input of initial information and multifunctional, multifaceted use of output information; relevance of information stored in the database. AIS, with minimal manual labor, must ensure the collection, processing and analysis of information about the state of the control object, the development of control actions, and the exchange of information both within the system and between other systems of the same and different levels. AIS should be equipped with a set of technical means that would ensure the implementation of control algorithms, communication between systems, ease of input of initial information, variety of output of processing results, simplicity and manufacturability of maintenance, compatibility of all technical modules, both in software and information aspects . An essential requirement is the development and operation of a system based on existing operating systems of various types, application software packages focused on data processing and solving functional problems, database management systems that ensure the accumulation, maintenance and processing of information necessary for the user to solve a problem or satisfy its information request, software packages that ensure the exchange of information between systems, etc. In the information aspect, the system must provide sufficient and complete information to implement its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases managed by a DBMS, generate output information in a form convenient for users to understand, and etc.

The creation of such a system involves solving a number of problems. This is, first of all, the information integration of tax services with telecommunications networks and providing access to information resources each of them; development, creation and maintenance of databases; equipping tax authorities with computer systems with developed peripherals; development of software that provides solutions to functional problems of the system. The creation of the AIS “TAX” is based on the concept life cycle software systems.

At the first stage, the subject area is analyzed and the formulation of a problem or set of problems is developed. The task is set with the direct participation of tax service specialists, whose functions are subject to automation. The essence of this stage is to examine the organizational and functional structure of the tax authority and develop technical specifications, for which methods of information analysis, operations research, and the theory of complex systems are used. Based on the technical specifications, a technical design of the automated system is developed. The purpose of this stage is to create information and logical models of the taxation system. The most important part of creating a technical project is the choice of software tools and methods for implementing the project. The selection criteria include the following:

· optimal compliance with the information and logical model of the tax authority, performance of basic processing functions,

· ability to operate in various operating environments,

· the ability to create an information interface with other environments and systems,

· prospects for the development of the environment, taking into account modern trends in information technology and a number of others.

AUTOMATED INFORMATION SYSTEM “TAX”

To implement all these functions in the management system of the State Tax Service of the Russian Federation, the automated information system “Tax” was created. The software is the property of the Federal Tax Service of the Russian Federation and is provided to inspections through the Federal Tax Service Fund of Algorithms and Programs (FAP) free of charge.

The automated information system “Tax” is a form of organizational management of the State Tax Service bodies based on new tools and methods of data processing, and the use of new information technologies. AN S "Tax" allows you to reduce labor intensity and rationalize the management activities of tax authorities through the use of economic and mathematical methods, computer technology and communications, and streamlining information flows. We can say that AN S “Tax” is an information model of tax authorities.

Rice. 4.1.

The goals of the automated information system “Tax” can be formulated as follows:

  • - increasing the efficiency of the taxation system through efficiency and improving the 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;
  • - increasing the reliability of data on taxpayer registration 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 tax receipts and the possibility of forecasting these dynamics;
  • - informing administration at various levels about the receipt of taxes and compliance with tax legislation;
  • - reduction of paper document flow.

Rice. 4.2.

The architecture of the AIS “Tax” has its own characteristics, which are determined by the following list of requirements:

  • - the structure of the AIS must correspond to the structure of the tax system;
  • - the content of the AIS must correspond to the subject area of ​​the tax system (tasks, documents);
  • - the information processing system in AIS is implemented on the basis of network information technology in tax services;
  • - when developing information, software and technical support for AIS, it is necessary to take into account the unity of standards, terminology, and unification of design methods.

Functionally, the AIS “Tax” consists of application software systems, including:

  • - complex “Taxation, ensuring the collection of taxes and other payments, tax reporting”;
  • - complex “Ensuring and monitoring compliance with tax legislation”.

The complex “Taxation, ensuring the collection of taxes and other payments, tax reporting” is intended for:

  • - accounting of taxpayers;
  • - operational accounting in the field of taxation;
  • - desk audits of tax calculations;
  • - maintaining tax statistics and reporting;
  • - accounting and control of bank accounts;
  • - accounting of cash registers;
  • - processing information on foreign economic activity taxpayers according to the State Customs Committee of the Russian Federation.

The “Ensuring and monitoring compliance with tax legislation” complex allows you to solve:

  • - drawing up, analyzing and adjusting schedules for conducting documentary checks and their types;
  • - collection and analysis of information necessary for conducting documentary checks from other subsystems of the AIS “Tax” using the query system;
  • - collection and analysis of information necessary for conducting documentary checks from external automated systems;
  • - storage of the amounts and types of identified amounts (concealment, overpayments, fines, etc.), acts based on the results of documentary checks, proposals for acts, log books, inspections and offenses;
  • - receipt and transfer to the operational accounting subsystem of the results of documentary checks - amounts of hidden taxes, additional charges, overpayments, penalties and interest;
  • - modification of input and output interface and reporting forms when instructions for obtaining consolidated official reporting documents change;
  • - accounting for administrative measures imposed on taxpayers - individuals.

The AIS "Tax" implements inter-level (local - regional - federal) information interaction based on the creation of integrated distributed databases. According to special regulations at the federal level, data is collected through communication channels and summarized according to the State Register of Taxpayers, tax statistical reporting, business and departmental correspondence. Directive instructions, methodological and normative reference materials, certified software and modifications to it are received from the Federal Tax Service via electronic channels.

For the full use of information technology tools in the daily activities of the Federal Tax Service, it is necessary to obtain information from almost all databases currently available in the information environment of tax authorities. In addition, additional databases with information coming from external organizations should be created, or permanent information links with them should be implemented.

The automated information system “Tax” has the following main databases.

  • - State Register taxpayers - an integrated multi-level database, including identification, statistical, accounting and other characteristics;
  • - an integrated multi-level database of bank accounts of taxpayers, containing information about various types of bank accounts, about the banks in which the accounts are opened;
  • - a comprehensive database of personal accounts of each taxpayer - information on the composition of taxes paid, tax benefits ah, about accrued and paid amounts of taxes, fines, penalties, about existing arrears, overpayments, refunds from the budget, granted deferments of tax amounts;
  • - a database of mandatory reporting documents that are defined by tax legislation to indicate the tax base and calculate taxes themselves;
  • - a database of control (documentary) audits of taxpayers, containing information on schedules for conducting documentary audits, acts based on their results, proposals for acts, tax violations, protocols, resolutions, claims to judicial authorities;
  • - normative base data containing regulatory and reference information - all-Russian classifiers and reference books, tax regulations;
  • - a database with additional information about taxpayers.

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

  • - registration of enterprises;
  • - desk audit;
  • - management face cards enterprises;
  • - analysis of the state of the enterprise;
  • - documentary check;
  • - maintaining regulatory documentation;
  • - intradepartmental tasks;
  • - processing of documents of individuals.

The business registration subsystem is associated with the function of timely and full accounting payers of taxes and payments to the budget. It contains complete information on all taxpayers, both legal entities and individuals.

When registering or re-registering any enterprise, all initial data about it must be recorded and entered into the State Register. Tax authorities use them as basic information for each taxpayer, so they must be entered into a computer and used in other subsystems, for example, in desk audits or when maintaining personal cards of enterprises.

The desk audit subsystem is associated with such functions as monitoring the correctness and timeliness of submission by payers accounting reports and tax calculations, reports and declarations, calculation and payment of taxes and other payments to the budget. The subsystem is necessary to automate procedures related to acceptance financial statements enterprises, as well as tax calculations. The tasks of this subsystem include checking calculations, linking reporting forms and tax calculations, issuing recommendations for conducting documentary checks.

The subsystem has internal connections with other subsystems, such as registration of enterprises, maintaining personal cards of enterprises, documentary verification, etc.

The subsystem for maintaining personal cards of enterprises is associated with obtaining data on tax receipts in the context of taxpayers and types of taxes, monitoring the timeliness of payment of taxes to the budget, calculating penalties, calculating balances according to calculations, issuing any certificates of arrears and overpayments for enterprises, etc. The subsystem for analyzing the state of enterprises is interconnected with the subsystems for registering enterprises, as well as desk and documentary checks, because the analysis is carried out on the basis of data obtained both during the registration of enterprises and during a desk audit.

As a result of the analysis, a list of enterprises is determined that have violations in the procedure and deadlines for submitting basic documents necessary to obtain data on taxes and other payments to the budget and their payment. Based on this, a list of enterprises subject to documentary verification is formed.

The documentary verification subsystem refers to the control activity of tax authorities. It is one of the most important functional subsystems, because ensures the performance not only of functions that are characteristic of other functional subsystems of the AIS “Tax”, but also has its own additional tasks, which include monitoring the correct implementation and execution by taxpayers of legislative and other administrative documents, identifying violations of this legislation, determining sanctions for violations etc. This subsystem is connected to almost all other functional subsystems of the AIS “Tax”.

The subsystem for maintaining regulatory and legal documentation provides the ability to work with legislative acts, decrees, decrees, orders and other documents issued by the Government of the Russian Federation, the State Tax Service and other departments. Based on the information of this subsystem, the work of all tax authorities is built, and, accordingly, the functioning of the remaining subsystems.

The subsystem of intradepartmental tasks includes tasks related to office work, personnel, accounting, logistics and other activities of the tax authority as a separate organizational structure.

The subsystem for processing documents of individuals can be separated into a separate part of the functional support, because it must exercise control and management of information on the main types of taxes collected from individuals, provided for by the legislation of the Russian Federation.

It 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 monitor the correctness of calculations income tax, property tax for individuals, land tax and other taxes. The subsystem calculates tax amounts, maintains personal accounts, prints notices about the amounts of accrued taxes, and prepares various accounting reports.

Let's consider the procedure for implementing the tasks of the main subsystems of the functional part of the AIS “Tax”.

Information processing begins with accounting and registration of taxpayers, which is carried out by the legal service of the tax inspectorate. This service receives from the taxpayer all the necessary registration documents, on the basis of which a database is created containing all information about the taxpayer and assigns the taxpayer a unique registration number. An “electronic folder” is created for the taxpayer. The information contained in it is used by all others structural divisions tax inspectorate.

First of all, the consumer of this information is the subsystem " Desk inspection" To solve the problems of a desk audit, the tax inspector service collects reporting documents from taxpayers within the time limits established by law.

Thus, the main documents are the balance sheet of the enterprise, the profit and loss statement, appendices to the balance sheet, calculations for income tax, VAT, corporate property tax and other tax calculations.

A desk audit consists of determining the correctness of filling out financial statements, calculating tax amounts, and accurately filling out forms. To do this, the reporting data submitted by the taxpayer is entered into the computer and the taxpayer’s “electronic folder” is replenished new information, which allows you to track the main indicators of the results of the financial and economic activities of the enterprise in different periods.

Solving desk audit problems involves using not only data generated in the “Registration of Enterprises” subsystem, but also regulatory and reference information on organizational and legal forms, tax rates, payment terms, various tax benefits and other information created in the “Maintenance” subsystem regulatory documentation".

The use of computer technology allows you to monitor the dynamics of the development of an enterprise, its compliance with tax legislation, identify violations of this legislation, charge payments to the budget and create a list of enterprises for documentary verification.

Ultimately, the information generated in this subsystem serves as the basis for solving the problems of other functional subsystems related to the processing of data on taxpayers - legal entities. First of all, this concerns documentary checks. Documentary checks are carried out by tax inspection services according to regulations. The purpose of the documentary check is to identify the correctness and reliability of the organization and maintenance of accounting at enterprises, the timeliness and completeness of payment of taxes and other payments to the budget, as well as the correct application of existing benefits.

The audit is carried out at the location of taxpayer enterprises. It involves reviewing all necessary documentation of the enterprise in order to achieve the goals of the documentary audit. The use of computer technology to solve the problems of a documentary audit makes it possible to draw up an audit report, which sets out all violations of tax legislation and the procedure for organizing and maintaining accounting at the audited enterprise, if they occur, and to accrue fines and penalties in accordance with the qualifications of violations. To do this, it should be possible to access databases of such subsystems as “Registration of enterprises”, “Desk audit”, “Maintaining legal documentation”. The information generated in the “Documentary Inspection” subsystem is used by the “Maintaining Enterprise Personal Cards” subsystem to record arrears or overpayments of taxes, as well as reflect data on the sanctions applied based on the inspection report.

Using a computer in the subsystem “Maintaining personal cards of enterprises”, the balance of settlements between the enterprise and the budget for each tax is revealed. Data for each taxpayer enterprise on accrued amounts of taxes comes from the subsystems of desk and documentary audits. Banks receive information about taxes paid and money credited to the appropriate budget account. Comparison of accrued and paid amounts by specific taxes and timing allows you to determine the settlement balance. As a result, the amounts of arrears or overpayments for all taxes and tax payments to the budget.

AIS "Tax calculation"

Automated workstation of the Payer

(Payer's workstation)

Instructions for installing and configuring software and components

"Workstation of the Payer"

Single-user version

annotation

This document contains instructions for installing, configuring, backing up and restoring the software of the single-user version of the Payer's Automated Workstation (Payer's Workstation software) and its components (directories, declarations, documents, etc.).

1. General information 4

2. Installation of software and components of the “Payer’s Workstation” 4

2.1. Preliminary steps 5

2.3. Software installation 5

2.4. Login to application 12

2.5. Installation of reference books and payer reporting forms 14

2.6. Adding payer documents (declarations, reports, etc.) 19

3. Configuring the Payer's Workstation software 24

3.1. Setting up the use of an electronic signature and a secure connection with the MNS 24 server

3.1.1. Setting the path to the personal certificate manager 24

3.1.2. Setting the path to the JCE provider 25

3.2. Entering payer data 26

3.3. Setting up a connection using a proxy server 29


3.3.1. Checking proxy server usage 29

3.3.2. Setting up a proxy server 31

3.4. Setting up automatic check for updates 34

4. Checking the connection between the workstation and the Ministry of Taxation 36

4.1. Checking portal data 36

4.2. Testing the connection between automated workstation and MHC 37

5. Restoration of the Payer's AWS 41

5.1.1. Restoring documents from a backup 42

6. Backup of Payer's workstation 43

6.1. Creating a local database backup (edecl) 43

7. Uninstallation of the Payer's workstation 44


General information

Payer's Workstation software provides the ability to install a single-user or multi-user version, which is determined by the needs and size of the organization.

The single-user version is installed on the user's PC when the organization tax accounting one accountant is in charge. The multi-user version of "Server - Client" is installed on several PCs in the case when the rights to fill different declarations delegated to several employees - assistant accountants.

Note! You cannot install single-user and multi-user versions of the Payer's Workstation software on the same computer.

This document provides instructions for installing a single-user version of the Payer's Workstation software.

Installation of software and components of the Payer's Workstation

The installation process of the single-user version of the Payer's Workstation includes the following steps:

(Preliminary actions) Installation of cryptographic protection means. Software installation.

You can install the Payer's Workstation software from a disk or from the MTS portal. We strongly recommend installing the current version of the software from the MTS portal (see Downloading software from the MTS portal) because if the disk has been lying with you for some time, the version of the Payer's Workstation software may have been updated, and when installing from the disk, a conflict may arise between your version of the software and versions of the archive with accounting documents downloaded from the portal. On the MNS portal you will always find the latest version of the software.

If you are installing software from a disk received from IMNS, make sure that the version of your program is up-to-date. To do this, compare its number with the number listed on the MNS portal http://portal. tax. . If the version of the program on the disk is not current, after installation you need to update it to the current version (see the document “Instructions for updating software and components of the Payer's Workstation”).

Installation of reference books and payer reporting forms

After installing the software, be sure to install reference books and, optionally, the documents you need (declarations, reports, etc.). Then, as needed, you can add the necessary documents to the automated workplace.

Software setup. Checking the connection between the workstation and the Ministry of Taxation. Preliminary actions

Before starting the procedure for installing the Payer's workstation:


Install cryptographic security measures. Check your disk for free space. To install the workstation, at least 400 MB is required. Downloading software from the MNS portal

To install the Payer's Workstation software from the MTS portal, you need to download the installation file EDeclaration_v4.x from the portal. xx_Setup_(Include_JRE) and save it to your file system.

To download the installation file, follow these steps:

The use of the MS Internet Explorer browser is subject to security requirements.

File EDeclaration_v4.x. xx_Setup_(Include_JRE) will be downloaded from the portal.

Save the downloaded file to your file system.

Software installation

To install the single-user version of the Payer's workstation, follow these steps:

Select what you need:

    If you downloaded the installation file EDeclaration_v4.x. xx_Setup_(Include_JRE) from the MHC portal, launch it by double-clicking. If you decide to install the software from the disk received at IMNS, find the file EDeclaration_v4.x on the disk. xx_Setup_(Include_JRE) and double-click on it.

The EDeclaration Installation Wizard will start:

A window will open to select the program version (single-user or multi-user). By default, the single-user version is installed. So just click Next.

A window will open to select the Edeclaration installation route:

Important. It is recommended to install the program on drive D (if drive D is missing, on drive C). In this case, the user who will run the program must have full access to the directory in which the program is installed.

In case you want to install several single-user versions, you must add hallmark as a serial number, for example, D:\EDeclaration_1.

A window for selecting components will open:

The Single User Version checkbox is checked by default, so just click on the Next button.

A window will open to create a shortcut in the Start menu:

Take the action that suits you:

    If you want the folder name in the Start menu to be EDeclaration, do not change anything. If you want to specify your own folder name in the Start menu, enter this name instead of EDeclaration. Check the Don't create a folder in the Start menu checkbox if you don't want the folder to appear in the Start menu.

Recommendation. If you decide to install multiple single-user versions, the folder in the Start menu for each version will have a different name or number. For an example of folder names in the Start menu for two installed single-user versions, see the figure below:

A window will open to create an icon/shortcut on your computer’s desktop and in the Quick Launch panel, as shown in the figure below:

Check the boxes next to Create an icon on the desktop and/or Create an icon in the Quick Launch Toolbar if you want to be able to launch the program from an icon/shortcut on the Desktop and/or from the Quick Launch Toolbar. Click on the Next button. A window will open with installation details, as in the figure below:

If you want to view or correct the installation characteristics, click the Back button. If you are satisfied with everything, click on the Install button.

An indicator will appear showing the process of unpacking the archive with the software and installing program components on the PC.

After the software installation is complete, the following message will appear:

Click on the Finish button.

After clicking the Finish button, if you have not unchecked the Launch EDeclaration checkbox, the EDeclaration application will start automatically.

After completing the installation of the software, you must log into the Edeclaration application to install directories (required) and payer documents (optional: declarations, reports, etc.).

Login to the application

The EDeclaration application starts automatically after the software installation is complete, unless you unchecked the Launch EDeclaration checkbox during installation.

If EDeclaration does not start automatically, you can launch it in any way convenient for you: from a shortcut on the desktop, from a shortcut in the Start menu folder, or from a shortcut in the start bar.

Note. If you are using a personal certificate manager and installed it in a folder other than the default one (C:\Program Files\Avest\AvPCM_MNS for a 32-bit OS or C:\Program Files (x86)\Avest\AvPCM_MNS for a 64-bit OS), then when entering the workstation, an informative message (not related to a program error) will be displayed, for example, as shown in the figure below:

Click OK. The Login window will open.

To log into the application, enter the following data in the Login window:

In the User field, enter the identifier - alex (in lowercase Latin letters).

In the Password field, enter the password – 111.

Note. You can't change your alex userid, but you can change your login password. How to change the password and register users, see the document “Working with the Payer's Workstation”.

Click OK.

A message will appear on the screen indicating the current version of the workstation:

If you installed the software from a disk received from IMNS, make sure that the version of your program is up-to-date. To do this, compare its number with the one listed on the MNS portal http://portal. tax. . If the version of the installed software is not current, you need to update it to the current version (see the document “Instructions for updating software and components of the Payer’s Workstation”).

If the version of the installed software matches the current version number indicated on the MTS portal, click OK and proceed to installing workstation directories and payer documents (declarations, reports, etc.). After clicking the OK button, the Declaration window will open on the screen, as shown in the figure below:

Installation of reference books and payer reporting forms

Be sure to install the workstation directories after installing the software. It is also recommended to install all the payer’s documents (declarations, reports, etc.). However, you can install selected payer documents and then, as necessary, add the necessary documents.

To install directories and payer documents, follow these steps:

At the top of the Declaration window, click Help > Install new software, as shown in the figure below:

The Available Software form opens.

In the Work with site field, click the icon and in the drop-down list select MNS update site, as shown in the figure below:

After selecting the items to install, the Next button is activated.

A window will appear containing a list of elements to be installed:

A form with conditions will open license agreement.

The Finish button becomes active.

Click on the Finish button.

A window will open showing the installation process as shown in the image below:

Click on the OK button.

Adding payer documents (declarations, reports, etc.)

After installing the software and components of the “Payer's Workstation”, you can, as necessary, add missing payer documents (declarations, reports, etc.) to the Workstation.

To add payer documents to the automated workplace, follow these steps:

Login to the application. At the top of the Declaration window, click on the Help menu item and select Install new software from the drop-down list:

The Install window will open:

In the window that opens, in the Work with site field, click on the icon and in the drop-down list select MNS update site, as shown in the figure below:

To expand the list of documents that you can add, click on the triangle icon to the left of the Payer Documents line. Then check the checkboxes next to the titles of the documents you want to add. After selecting documents, the Next button is activated:

A form will open to accept the terms of the license agreement.

Click the radio button I accept the terms of the license agreement, as shown in the image below:

Click on the Finish button, which is activated after accepting the license agreement.

A window will open to track the software installation process, as shown in the figure below:

Wait for the security warning window to open as shown in the image below:

Click on the OK button.

The update process will continue and after the update is complete the following window will open:

Click on the Restart Now button.

Wait for the program to start. This process may take from 10 to 40 seconds.

Configuring the Payer's Workstation software Configuring the use of an electronic signature and a secure connection with the MTS server

In the Payer's Workstation, when transferring documents to the MTS, it is mandatory to use an electronic signature and use a secure connection to the MTS server. In order for the user to perform the above steps, it is necessary to configure the workstation, indicating the location of the cryptographic software. There are 2 configuration methods: personal certificate manager and JCE provider.

Setting the path to the personal certificate manager

If you installed the personal certificate manager not in the default folder C:\Program Files\Avest\AvPCM_MNS for a 32-bit OS or C:\Program Files (x86)\Avest\AvPCM_MNS for a 64-bit OS, then when logging into the workstation An informative message (not related to a program error) will be displayed, for example, as shown in the figure below:

In this case, after logging into the workstation, you should perform the following steps:

In the Path to personal certificate manager field, specify the correct path to the personal certificate manager. Click OK. Setting the path to the JCE provider

Configuring the Payer's workstation to use the JCE provider consists of specifying the path to the directory with the JCE provider. The directory must contain the following files:

    avjavaseckit. jar avasecprov-shared. jar avjavasecprovintf. jar avjceprovlib-avbign-shared. jar avjceprovlib-avtoken-shared. jar avjutils. jar avoids. jar avpkitools. jar avstores. jar avtlsjava-big. jar

Other files and directories of the JCE provider may differ depending on its version.

To set the path to the JCE provider, follow these steps:

At the top of the Declaration window, click on the Parameters element, as shown in the figure below:

In the Settings window that opens, select the Avest item in the left navigation panel, as in the figure below:

Check the JCE Provider radio button. In the JCE provider library path field, specify the path to the JCE provider: Click OK.

Note. In some cases, you will be prompted to restart the program for the settings to take effect.

Entering payer information

To enter payer information, follow these steps:

In the Settings window that opens, in the left navigation panel, click on the “Payer Details” element, as shown in the figure below:

The Payer Information form will open, as shown in the figure below:

Click on the icon.

In the Payer Settings form that opens, fill in all fields with data about the payer.

Note. If there is a button next to the input field, click on it and select the required data from the drop-down list.

After filling out the fields with data, the OK button is activated.

Click on the OK button. In the next window that opens, click OK again. Setting up a connection using a proxy server

If you are using a proxy server, then in this case you need to enter its data.

Checking Proxy Server Usage

To check whether a proxy server is in use, perform the following steps without closing the workstation:

Launch Internet Explorer or your default browser. From the Internet Explorer menu, select Tools > Internet Options. In the window that opens, click on the Connections tab:

Click on the Network Settings button:

The Configuring LAN settings window will open, for example, as shown in the figure below:

A sign that a proxy server is being used is the presence of a checkmark in the Use a proxy server for local connections checkbox and the presence of data in the Address and Port fields.

Attention! Remember these details. They will need to be entered in the appropriate fields when setting up the use of a proxy server.

Setting up a proxy server

To set up a connection using a proxy server, you must complete the following steps:

Enter the proxy server information in the “Network Connections” setting. Enter the proxy server data in the “MNC Portal” setting. Setting the Network Connections option

To configure the Network Connections option, follow these steps:

At the top of the Payer's AWS Declaration window, click on the Parameters element, as shown in the figure below:

The Settings window opens.

In the navigation bar, click Network Connections:

The Network Connections form will open, as shown in the figure below:

Next to the Active source field, click the icon and select Manual from the drop-down list. Select the Proxy entry by clicking on the HTTP data line. Click the Change button.

The Edit proxy entry window will open:

In the Host and Port fields, enter the host name and port. If authentication is used, check the Requires Authentication check box and enter the proxy server user ID and password in the User and Password fields, respectively. Click OK. Click OK in the Options window to save your entries Configuring the “MNC Portal” parameter

To configure the “MNC Portal” parameter, follow these steps:

At the top of the Declaration window, click on the Parameters element, as shown in the figure below:

In the Settings window on the navigation panel, click on the “MNC Portal” element:

The MNS Portal form will open, containing fields for entering the portal address and port number, as shown in the figure below:

Check the Use proxy box.

The Address and Port fields and the Use authorization check box are activated.

Fill in the Address and Port fields with the appropriate information. If you use authorization, check the Use authorization check box and enter the ID and password in the Login and Password fields, respectively. Click the OK button to save all completed form fields in the Settings window. Setting up automatic check for updates

In order for the application to automatically inform the user about the availability of updates for the software and components of the Payer's Workstation, it is necessary that the option Automatically search for new updates and notify about their availability is set in the Payer's Workstation settings.

After installing this option, a search for updates for software and components of the Payer's automated workplace will be performed every time the program is launched, and if they are available, a notification will be displayed in the Errors panel, for example, as shown in the figure below:

To set the option to automatically check for updates, follow these steps:

At the top of the Payer's Workplace Declaration window, click on the Parameters element, as shown in the figure below:

The Settings window opens.

In the navigation bar, click the icon next to Install/Update and then click Automatic Update.

The Automatic update form will open:

Check the Automatically search for new updates and notify me when they are available check box.

Form elements are activated.

Click the radio buttons you need or skip this step if you are satisfied with the default options. Click OK. Checking the connection between the workstation and the Ministry of Taxation

After you have installed the Payer's Workstation on your computer, you must check its connection with the MTS.

The connection check includes the following steps:

Checking data on the MNS portal. Testing the connection of automated workstation with MHC. Checking portal data

When installing AWP, the following parameters are set by default:

    portal address – http://portal. tax. port – 443

To check if these parameters are installed correctly on your PC, follow these steps:

At the top of the Declaration window, click on the Parameters element, as shown in the figure below:

In the Settings window on the navigation panel, click on the MNF Portal element, as shown in the figure below:

The MNC Portal form will open, containing in the Address and Port fields, respectively, the portal address and port number, as shown in the figure below:

Check the portal information in the Address and Port fields. If the data does not match the default, correct it. Click on the OK button. Testing the connection between the workstation and the MNS

Attention. In order for you to be able to check the connection between the workstation and the MNS, cryptographic protection tools must be installed on your computer.

To check the connection between the workstation and the MNS, you need to run a test. As a result of testing, a corresponding message will be displayed. The list of messages that can be received as a result of checking the connection between the workstation and the MNS, possible causes of problems and actions to eliminate them are given below in Table 1.

Table 1

Connection test successful

The connection is correct

Invalid connection settings

For some reason you changed the portal port number.

You specified the wrong proxy server port number (if used)

Check the portal port number in the MNC Portal form (Parameters window). It should have a value of 443.

If you are using a proxy server, check the proxy server port number in the MNS Portal form (Parameters window)

Proxy authentication error

Certificate verification error

The certificate of the root certification authority RUP or MNS is not installed on your computer


Check the availability of these certificates in personal manager certificates in accordance with the instructions given at: http://portal. tax. /juridical/software/. Download the “Certificate of the KUTS MNS” and the “Certificate of the PTC MNS”

Error connecting to server

For technical reasons there is no access to the portal

Check if the portal site is available to you. tax. . If the site page does not open, wait until the cause of the connection error is resolved

Server with given name not found

Internet is not connected.

For some reason you changed the portal address.

Incorrect proxy server address (if used)

Check your internet connection. If the Internet is not connected, connect.

If the Internet is connected, check the portal address in the MNS Portal form (Settings window). It must have the value portal. tax. .

If you are using a proxy server, check the proxy server address in the MNS Portal form (Parameters window)

To check the connection between the workstation and the MNS, perform the following steps:

At the top of the Declarations window, click on the File element and then on the Connection Test element, as shown in the figure below:

The OK button is activated.

Click OK.

A private key container window will open, for example, as shown in the figure below:

In the Container access password field, enter your password. Click OK. The Connection Test window will open with a message about the result of the connection test.

The table below shows a list of messages that can be received as a result of checking the connection between the workstation and the MNS, possible causes of problems and recommended actions to eliminate them:

Downloading the “KUTs MNS Certificate” and “PTC MNS Certificate”

If you receive the message “Certificate verification error”, you should first download the “KUC MNS Certificate”, then the “PTC MNS Certificate”. After downloading the certificates, you need to update the certificate revocation lists.

To download the “KUC MNS Certificate”, follow these steps:

Visit the website at http://portal. tax. /cert/. Click on the link Certificate KUC MNS, as shown in the figure below:

To download a certificate:

    Click on the Open button.

The Certificate window will open as shown in the figure below:

    Click the Install certificate button.

The Certificate Import Wizard window opens.

    Follow the steps suggested by the Import Wizard.

After downloading the KUC MNS and PTC MNS certificates, update the lists of revocation certificates:

In the Payer's workstation, at the top of the Declaration window, click on the File element and then on the Receiving SOS element, as shown in the figure below:

Restoration of the Payer's AWS

If the Payer's Workstation software does not work, you must reinstall it (see Installing the Payer's Workstation software and components). However, it is recommended to install it in a directory different from the old one (which is offered by default during installation).

Note. When installing the “Payer's Workstation”, previously installed versions are analyzed, and if the “Payer's Workstation” is already installed in the appropriate directory, the installer for the installed version adds the prefix “_1”, “_2”, etc. to the directory name.

After reinstalling the software, it is necessary to install directories and documents (declarations, etc.) for the new version of the workstation.

Note. At this stage, the new version of the automated workplace is ready to work, but it does not contain documents that were created earlier.

Data on all “Payer's Workplace” documents are stored in a local database, which is located in the edecl folder, nested in the installation directory.

In case in old version The edecl database is in working condition, you can copy previously created documents to the new version. To copy this data, you need to replace the edecl folder of the new version with the edecl of the old version. To do this, delete or rename the edecl folder in the directory with the new version, then copy the edecl folder from the old version directory to the new one.

The functionality of the copied edecl database is determined by logging into the Payer's Workstation and checking the ability to enter new declarations and view old ones.

If the old edecl folder is damaged, you can try to restore the documents from the backup.

If for some reason the backup copy is lost and the old edecl folder is damaged, reinstall the payer's workstation software.

Note. “Payer's Workstation” provides the opportunity to receive declarations previously sent there from the Ministry of Taxation by using the menu item Window > Declarations from the Ministry of Taxation.

Restoring documents from a backup copy

The backup copy of the local database is located in the backup folder, nested in the “Payer's Workstation” installation folder.

To restore the payer's workstation, follow these steps:

Close the application. Using Windows Explorer, enter the program installation directory and delete the edecl folder. Go to the backup directory, extract the edecl folder from the archive and copy it to the program installation directory. Backup of the Payer's workstation Creation of a backup copy of the local database (edecl)

Document data is stored in a local database located in the edecl folder. The procedure for creating a backup copy of a local database consists of archiving the edecl directory and placing the created archive in the backup folder, nested in the Payer's Workstation EDeclaration installation folder.

To create a backup copy of your local database (edecl), follow these steps:

Launch the application. Close the application.

The Create a Database Copy form appears.

Click on the Yes button.

A window will appear showing the status of the database copy creation process, as shown in the figure below:

Once the copying process is complete, an information window will appear as shown in the example below:

An archive file (in our example file 12_04_2017_142318.zip) containing a copy of the database has been added to the application installation directory (in our example D:\EDeclaration) in the backup folder.

Click OK. Uninstallation of the Payer's workstation

To uninstall the single-user version of the Payer's workstation, follow these steps:

Click Start > All Programs:

Click EDeclaration > Uninstall EDeclaration:

In the window that opens, confirm the uninstallation.

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Essay

in the discipline "Information Technologies in Management"

“Automated information system of the Federal Tax Service (AIS Tax).”

Completed by a 2nd year student:

Larina A. A.

Checked by a candidate of physical and mathematical sciences,

Associate Professor: Lebedeva S.L.

Moscow 2014

Introduction

Tax Service and AIS “Tax”

Creation of AIS “Tax”

Implementation of tasks of AIS “Tax” subsystems

Features of information support of AIS “Tax”

Information technologies used in the tax service

Conclusion

Bibliography

Introduction

The purpose of this essay is to consider the role of taxes in general, as a tool government regulation. Also considering the need to introduce an automated information system “Tax”. Principles for creating such an information system. What are the pros and cons of introducing the AIS “Tax”.

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

Implementation of an information system in various areas promotes:

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

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

3. replacement paper media data to electronic ones;

4. providing reliable information;

5. reducing costs for the production of products and services.

In the process of economic management, the state influences various areas economic life. Such an impact is necessary to achieve sustainable economic growth in the country, employment of the working population, ensuring high level life of the population, etc. All goals are interconnected, and achieving them simultaneously is almost impossible. One of the main instruments of government regulation is tax policy.

Tax service andAIS "Tax"

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

The implementation of market reforms in Russia led to the creation of a tax service, which, through a system of taxes and fees, is a state mechanism for financial influence on the economy.

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

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

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

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

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

President of the Russian Federation

Government of the Russian Federation

1st level

State Tax Service of the Russian Federation

2nd level

Tax services of territories and regions

Tax services of the republics

Tax services of Moscow and St. Petersburg

3rd level

District tax inspectorates

City tax inspectorates

Tax inspectorates of urban areas

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

The structure and composition of Russia's tax management system correspond to its administrative-territorial division.

For example, tax inspectorates of districts, cities without district division and urban districts perform the following functions:

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

2. accounting of taxpayers and payments to the budget;

3. ensuring the correct calculation of taxes and payments and monitoring the timeliness of their receipt to the budget;

4. checking the accuracy and monitoring the timeliness of submission by payers of financial statements and calculations related to the calculation and payment of taxes and payments to the budget;

5. interaction with executive authorities, law enforcement, financial and credit authorities in terms of monitoring the correct implementation and execution of legislation;

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

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

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

9. maintaining office work and other functions in accordance with the established procedure.

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

The objectives of the automated information system “Tax” are:

1. Increasing the efficiency of the tax system through efficiency and improving the quality of decisions made.

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

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

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

5. Improving the quality and efficiency of accounting.

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

7. Analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics.

8. Informing administration at various levels about the receipt of taxes and compliance with tax legislation.

9. Reducing the volume of paper document flow.

At the present stage of development of the country's economy, the success of the Russian tax system largely depends on the efficiency 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 that ensures the collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as increase their reliability and efficiency.

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

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

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

1. The functional part reflects the subject area and content orientation of the AIS. Depending on the functions performed by tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS “Tax”. Functional subsystems consist of sets of tasks characterized by a certain economic content and the achievement of a specific goal that the management function must ensure.

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

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

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

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

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

Creation of AIS “Tax”

The creation of the AIS “Tax” is associated with solving a number of problems. Such as the information integration of tax services by telecommunications networks and providing access to the information resources of each of them; development, creation and maintenance of databases; equipping tax authorities with computer systems with developed peripherals; development of software that provides solutions to functional problems of the system.

At the first stage of creating the AIS “Tax”, the subject area is analyzed and the formulation of a problem or set of tasks is developed. The task is set with the direct participation of tax service specialists, whose functions are subject to automation. The essence of this stage is to examine the organizational and functional structure of the tax authority and develop technical specifications.

Based on the technical specifications, a technical design of the automated system is developed. The purpose of this stage is to create information and logical models of the taxation system. The most important part of creating a technical project is the choice of software tools and methods for implementing the project. Spreadsheets can be used to implement certain simple tasks. A significant place in the project is occupied by information and reference systems, such as legislative and regulatory acts on taxation, databases on general legal issues, databases on instructional and methodological materials, etc. Not a single structural unit of the tax authorities can do without their use.

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

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

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

During the operation of the system, it is necessary to maintain the project. This is due to the fact that the project is essentially a prototype of the designed system, is developed by information specialists and can later be modernized depending on the changing operating conditions of the tax service system.

Implementation of tasks of AIS “Tax” subsystems

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

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

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

The tax inspector service collects, within the time limits established by law, reporting documents from taxpayers, which are subsequently necessary to solve the problems of desk audits. A desk audit consists of determining the correctness of filling out financial statements, calculating tax amounts, and accurately filling out forms. To do this, the reporting data submitted by the taxpayer is entered into the computer and the taxpayer’s “electronic folder” is replenished with new information that allows tracking the main indicators of the results of the financial and economic activities of the enterprise in different periods. Solving desk audit problems involves using not only data generated in the “Registration of Enterprises” subsystem, but also regulatory and reference information on organizational and legal forms, tax rates, payment terms, various tax benefits and other information created in the “Maintenance” subsystem normative and legal documentation".

The use of computer technology allows you to monitor the dynamics of the development of an enterprise, its compliance with tax legislation, identify violations of this legislation, charge payments to the budget and create a list of enterprises for documentary verification.

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

The information generated in the “Documentary Inspection” subsystem is used by the “Maintaining Enterprise Personal Cards” subsystem to record arrears or overpayments of taxes, as well as reflect data on the sanctions applied based on the inspection report.

Using a computer in the subsystem “Maintaining personal cards of enterprises”, the balance of settlements between the enterprise and the budget for each tax is revealed. Data for each taxpayer enterprise on accrued amounts of taxes comes from the desk and documentary audit subsystems. Banks receive information about taxes paid and money credited to the appropriate budget account. Comparison of accrued and paid amounts for specific taxes and periods allows you to determine the balance of calculations. As a result, the amounts of arrears or overpayments for all taxes and tax payments to the budget are determined. If a taxpayer has an overpayment on one of the taxes, it can be offset against upcoming payments, taken into account to pay off arrears on other taxes, or returned to the payer to his current account. These operations are carried out on the basis of letters from taxpayers. If there is an arrear of any taxes, the payer must pay it off or this amount is withdrawn from his current account in an indisputable manner by collection order.

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

Features of information support of AIS “Tax”

Information support of the AIS “Tax” is an information model of tax authorities. The tasks of information support for the tax authorities system depend on the main functions performed by its structures. Information support should provide AIS users with the information necessary for them to perform their professional duties. The system must have the ability to distribute information storage and processing, accumulate information in data banks at points of use, provide users with automated, authorized access to information, one-time input and repeated, multi-purpose use. Information interconnection must be ensured both between the tasks solved by each functional subsystem and with external levels. External to the AIS “Tax” are enterprises, organizations, individuals, the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc. The automated tax system includes:

1. Off-machine information support - a combination of a system of indicators, a system of classification and coding of information, a system of documentation and document flow, information flows.

The system of indicators consists of initial, intermediate and result indicators that are collected, converted and issued by AIS for the purpose of supporting the activities of tax authorities. Indicators characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of taxpayers’ settlements with the budget, etc. Indicators are contained in documents, which are the most common carrier of source and result information.

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

An important component of off-machine information support is the classification and coding system. In the context of the functioning of AIS, methods, coding methods, rational classification of items should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and effectively use computer technology, as they allow reducing the volume and time for searching for information necessary to solve problems, making it easier information processing. AIS "Tax" must use unified system classification and coding of information, which is based on the application of:

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

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

3. system classifiers (taxes and payments, objects of taxation, tax benefits, types of tax benefits, penalties, identification numbers taxpayers, designation systems of State tax inspectorates).

2. In-machine information support - presentation of data on computer media in the form of specially organized arrays, databases and their information connections, varied in content and purpose.

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

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

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

Information technologies used in the tax service

The basis of the new information technology is distributed computer technology, “friendly” software and developed communications. The fundamental difference of new information technology is not only the automation of processes of changing the form and location of information, but also changing its content. There are two implementation approaches new technology into the tax structure.

1. Information technology adapts to the existing organizational structure and only modernization of existing working methods occurs. At the same time, communications are poorly developed and complex technological operations covers local jobs only. This approach minimizes the risk of implementation, since costs are minimized and the organizational structure does not change. The functions of collecting and processing information are merging with the decision-making function.

2. The organizational structure is changed so that information technology has the greatest effect. Characteristic feature This approach is to maximize the development of communications and the development of new organizational relationships that were previously not economically feasible. In addition, it becomes possible to expand the system in accordance with the needs of the organization and available resources. At the same time, data archives are rationally distributed, the volume of circulating information is reduced and the efficiency of each management level is achieved.

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

An automated workplace in the tax system is a complex of technical modules, interconnected, provided with software and capable of implementing complete information technology. The complex includes the following modules: processor, display, printer, keyboard, mouse, plotter, scanner, streamer, equipment for remote data transmission. The software elements of the automated workplace are OS, database management systems, application packages, original programs, graphic and text editors, spreadsheet processors, etc. Thus, we are talking about a complex of hardware and software - a tool for any user. The functional structure of the AIS “Tax” involves the organization in tax inspectorates automated workstations for document processing legal entities and processing of documents of individuals. Depending on the volume of information and the distribution of functions between divisions of tax authorities, automated workplaces can be combined into (one or more) local computer network or multi-user system. At the same time, it must be ensured that the various levels of tax authorities interact with each other, as well as with automated systems authorities and management, law enforcement, financial and credit authorities and tax police. The exchange of information must be carried out by transmitting it through communication channels or sending magnetic media. The composition and structure of functional automated workplaces may differ depending on the characteristics of the tax authority. Workstation must operate in interactive and batch information processing modes.

Conclusion

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

The tax service authorities are creating an automated information system 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, conduct a comprehensive operational analysis of materials on taxation, provide management bodies and the corresponding levels of tax services with reliable information.

AIS “Tax” is a form of organizational management of the State Tax Service bodies based on new tools and methods of data processing, and 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 to assign to the computer the tasks of monitoring, processing and storing information on the accrual and payment of various taxes, maintaining the regulatory framework for tax legislation, generating reports for tax authorities, but also creating an automated interface with banks, customs authorities and other external structures.

Bibliography

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

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

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

4. Order of the Federal Tax Service of Russia dated March 29, 2013 No. ММВ-7-6/134@ “On approval of the Regulations on the organization of work on the development of the automated information system of the Federal Tax Service (“AIS Tax”). [Electronic resource] - Access mode:

http://www.consultant.ru.

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