Introduction

Financial system RF and its constituent the state budget ensure economic and social policy states. The main source of budget revenues are tax revenues, which are regulated by the tax system and regulated by the Tax Code of the Russian Federation.

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

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

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

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

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

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

1. Explore theoretical basis information support of control systems. Consider the concept, goals, objectives;

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

The object of the course work is the activity of the IFTS, the subject of information support of management systems.

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

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

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

CHAPTER I THEORETICAL FOUNDATIONS OF INFORMATION SUPPORT OF THE ORGANIZATION MANAGEMENT SYSTEM

1.1. Information. Main properties and characteristics

Information (from Latin informatio - awareness, clarification, exposition) - in a broad sense, an abstract concept that has many meanings, depending on the context. In the narrow sense of the word - information (messages, data) regardless of the form of their presentation. Currently, there is no single definition of the term information. From point of view various areas knowledge, this concept is described by its specific set of features. Information - a set of data recorded on material carrier preserved and distributed in time and space.

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

Rice. 1. Types of information

management information can be classified in several ways.

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

1. Scientific and technical information containing data on scientific research, inventions, technical developments both within the enterprise and outside it.

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

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

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

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

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

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

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

- According to the nature of occurrence information is divided into primary and secondary (or production). Primary information is the information that arises in the course of production. However, in its original form, such information is not very suitable for use in management. Therefore, it is processed, turning into a secondary (or production) one, and in this form it enters the management body or the head. An example is information on the level of profitability and competitiveness of products.

- According to the degree of processing information can be divided into systematized and non-systematized. Systematized information is information that is regulated by the composition of indicators, frequency, timing and addresses of submission. Such information, in particular, is drawn up in the form of static and financial statements. One of the easiest ways to systematize are reference and information funds (CIF). CIF includes information materials that are of interest to managers and specialists this enterprise. SIF provide them with significant time savings in the search, collection and processing of scientific and technical information. However, the problem of improving the work with information has not yet been solved by creating reference and information funds. Unsystematized information does not have any definite regulation. She comes to the head or to the governing body sporadically. An example of such information can be reports of emergencies (accidents, accidents, major thefts, fires, etc.).

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

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

- By appointment- operational information: serves to adjust the activities of the organization; reporting: intended for analysis (it can be statistical, collected at a certain time in a standard form and partially provided to state bodies, and not statistical).

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

- In order of importance- basic information includes information necessary for making decisions and performing work (for example, instructions, prescriptions, instructions); auxiliary - facilitates work with the main; desirable (which, however, cannot be dispensed with) - carries information about the results, prospects for the future, events in inner life, etc.

- Completeness- partial information can only be used in conjunction with others; complex - provides comprehensive information about the object and allows you to directly make any decisions.

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

- In the direction of travel- incoming and outgoing.

- By means of distribution- oral, written and combined information.

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

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

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

The manager must also be able to obtain selective information with the necessary detail directly from employees at any level, and not just from direct reports.

Information allows organizations to:

exercise control current state organization, its divisions and processes in them;

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

Make informed and timely decisions;

Coordinate the activities of departments in achieving goals.

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

Communications- these are connections between functions, divisions of the management system, between people. Communications - interactions, bilateral efforts, without which it is impossible Team work is the first condition for the existence of any organization.

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

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

Fig.2 Simple communication model with feedback

Like any object, information has properties. A characteristic distinguishing feature of information from other objects of nature and society is dualism: the properties of information are influenced by both the properties of the initial data that make up its content, and the properties of the methods that record this information.

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

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

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

Intentional distortion (disinformation) or unintentional distortion of a subjective property;

Distortion as a result of interference ("damaged phone") and not enough precise means its fixation.

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

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

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

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

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

1.2. The essence of information support. Management Information Systems

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

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

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

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

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

Management Information System- a set of information, economic and mathematical methods and models, technical, software, other technological tools and specialists, designed to process information and make managerial decisions.

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

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

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

Tasks of the PMIS. Enterprise management in modern conditions requires more and more efficiency. Therefore, the use of enterprise management information systems (EMIS) is one of the most important levers for business development. The main tasks of the PMIS are presented in Table No. 1.

Table No. 1

The main tasks of the PMIS

Management levels and services	Tasks to be solved
Enterprise management	Providing reliable information about the financial condition of the company at the current moment and preparing a forecast for the future; Ensuring control over the work of enterprise services; Ensuring clear coordination of work and resources; Providing operational information about negative trends, their causes and possible measures to correct the situation; Formation full view on the cost of the final product (service) by cost components
Financial and accounting services	Full control over the movement of funds; Implementation of accounting policies required by management; Operational determination of accounts receivable and accounts payable; Monitoring the implementation of contracts, estimates and plans; Control over financial discipline; Tracking the movement of commodity and material flows; Prompt receipt of a complete set of documents financial reporting
Manufacturing control	Control over the fulfillment of production orders; Monitoring the state of production facilities; Control over technological discipline; Maintaining documents to accompany production orders (fence maps, route maps); Operational definition actual cost production orders
Marketing Services	Control over the promotion of new products on the market; Analysis of the sales market in order to expand it; Maintaining sales statistics; Information support pricing and discount policies; Using the base of standard letters for mailing; Control over the fulfillment of deliveries to the customer in the right time while optimizing transportation costs
Sales and Supply Services	Maintaining databases of goods, products, services; Planning delivery times and transportation costs; Optimization of transport routes and methods of transportation; - computerized contract management
Warehouse accounting services	Management of a multi-link structure of warehouses; Operational search for goods (products) in warehouses; Optimal placement in warehouses, taking into account storage conditions; Management of receipts taking into account quality control; Inventory

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

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

Table number 2.

Classification of information technologies.

INFORMATION TECHNOLOGY	According to the method of implementation in IS	Traditional
		New information technologies
	By the degree of coverage of management tasks	Electronic data processing
		Automation of control functions
		Decision Support
		Electronic office
		Expert support
	By class of implemented technological operations	Working with a text editor
		Working with a spreadsheet
		Working with DBMS
		Working with graphic objects
		multimedia systems
		Hypertext systems
	By type of user interface	Batch
		Dialogue
	By way of building a network	Local
		Multilevel
		Distributed
	By subject areas served	Accounting
		banking
		tax activity
		Insurance activity

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

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

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

legal support systems "Garant", "INEK";

accounting systems "1C: Enterprise", "Sail", "Super Accounting", "Turbo Accountant";

systems for supporting the workplaces of the head "Director", "Head of the archive", "Designer", "Super-manager".

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

1.3 Improvement of management information support

organization

With the development information technology five modern interconnected and reinforcing each other, dominant information trends are manifested:

Complication of information products (services)

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

Ensuring Compatibility

The leading technological problem for providers and consumers of information is to ensure compatibility - the possibility of free exchange of various information. Efforts to standardize software, hardware, and information components ensure commonality external forms but not their content. Thanks to this, it is possible to change the configuration of software and hardware and ensure the transmission and storage of various information. The solution to this problem requires full compliance and mutual conjugation of the components of telephony, data processing, means of input-output of information, data transmission, storage and conversion, audio and video information. Compatibility and interoperability begin and end human species information - speech, data, images in statics and dynamics, black and white and color - and the three human senses of their perception - hearing, touch and vision.

Elimination of intermediate links

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

Technology and the number of employees are changing at enterprises: drawings on paper and everything related to paper technology are disappearing. After the completion of the project development, electronic documentation is transmitted by wire (or other communication lines) to production and, ideally, can directly go to production cybernetic robots. In this case, production begins without a long preparation.

Globalization

With the development of informatics, the workplace (office) of a business person is the board of an aircraft, the deck of a ship, and the interior of a car. The entrepreneur carries mobile phone, pager, pocket programmable digital assistant, personal computer. With the help of communication means built into these and other devices, an entrepreneur can easily join the planetary information system anywhere on Earth. Round-the-clock connection of an entrepreneur to information about the state of markets of interest to him radically changes the conditions for conducting business transactions. Information is easily transferred across the borders of regions and states.

Convergence

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

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

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

In general, there are three most important advantages of modern applied informatics for business:

Implementation of distributed personal computing, when each workplace has enough resources to process information in the places of its occurrence (in the production line, in the measuring section, warehouse, in the accounting department, financial department, etc.);

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

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

Strategies for the use of modern information technologies in management activities

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

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

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

INFORMATION SUPPORT OF IFTS MANAGEMENT SYSTEMS

2.1 Federal Tax Service. Goals and objectives.

The Federal Tax Service (FTS of Russia) is a federal executive body that exercises control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, over the correct calculation, completeness and timeliness of paying taxes and fees to the relevant budget, in cases where provided by law Russian Federation, for the correctness of the calculation, completeness and timeliness of making other mandatory payments to the appropriate budget, as well as for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products.

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

The activity of the Inspectorate of the Federal Tax Service (IFTS) is based on a certain list of legal acts regulating relations in the field of taxation. This list contains hundreds of items, they are changed and supplemented in connection with changes in the economic and political situation in the country. These documents include:

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

2. tax code RF (FZ. dated 31.07.98., No. 146 - FZ with amendments and additions).

3. Civil Code Russian Federation (dated November 30, 1994 N 51-FZ).

4. Federal Law "On Accounting"(dated November 21, 1996 N 129-FZ)

5. Regulation on accounting and reporting(Order of the Ministry of Finance of the Russian Federation. No. 34 - 11 of July 29, 98.) and other legislative acts.

Mission tax office- ensuring the completeness of the receipt of taxes and other mandatory payments to the budget, the completeness and timeliness of the transfer of mandatory pension contributions and social contributions to the State Fund social insurance, as well as the implementation tax control for the fulfillment by the taxpayer of tax obligations

Home task tax authorities of the city of Magnitogorsk is to control compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of their payment to the relevant budgets state taxes and other payments established by the legislation of the Russian Federation.

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

a) exercise control over compliance with the legislation on taxes and other payments to the budget;

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

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

d) refunds excessively collected and paid taxes and other obligatory payments to the budget;

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

f) file suits in court and arbitration court.

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

1. Ensuring the completeness of tax receipts.

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

3. Building a highly efficient tax service.

This strategic area of ​​activity of the tax service, aimed at improving the management system, is the basis for achieving the goals.

Inspections are federally funded organizations. Each inspection is managed by a head and deputy heads.

The inspectorates consist of 15 departments, each headed by a department head, and in several major departments there are deputies for department heads (Appendix A).

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

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

Flaws:

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

2. Low flexibility and adaptability to changing situations;

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

Advantages:

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

2. A clear system of unity of command - one leader concentrates in his hands the management of the entire set of processes that have a common goal;

3. Clearly expressed responsibility;

4. Quick reaction of the executive departments to direct instructions from the higher.

2.2 Analysis of information support of the management system

The purpose of the taxation 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 system under consideration, enterprises and organizations of various forms of ownership and the population act as objects of management. The subject of management is the state represented by the tax service. The impact is carried out through a system of taxes established by law.

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

For the implementation of all these functions in the management system of the bodies of the Federal Tax Service of the Russian Federation, an automated information system "Tax" was created. Automated Information System (AIS). AIS is a complex of software, technical, information, linguistic, organizational and technological tools and personnel designed to collect, (primary) processing, storage, search, (secondary) processing and issuance of data in a given form to solve heterogeneous professional tasks of system users.

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

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

The automated information system "Tax" is a form of organizational management of the Federal Tax Service based on new means and methods of data processing, the use of new information technologies. AIS "Tax" allows you to expand the range of tasks to be solved, increase the analyticity, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of tax authorities by applying economic and mathematical methods, computer technology and communications, streamlining information flows. Goals of functioning automated information system "Tax" can be formulated as follows:

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

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

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

Improving the reliability of taxpayer records and the effectiveness of compliance monitoring 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 this dynamics.

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

Reducing the amount of paper workflow.

On present 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. Automated information technology in the tax system is a set of methods, information processes and software and hardware tools combined into a technological chain that provides the collection, processing, storage, distribution and display of information in order to reduce the complexity of the processes of using an information resource, as well as increase their reliability and efficiency. Information resources are formalized ideas and knowledge, various data, methods and means of their accumulation, storage and exchange between sources and consumers of information.

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

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

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

Various tasks are used in the complex of tasks. source documents and a number of output documents is compiled on the basis of interconnected calculation algorithms. Calculation algorithms are based on methodological materials, normative documents and instructions. Each complex includes separate tasks. The task is characterized by logically interconnected output documents obtained on the basis of a single source data.

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

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

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

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

Preparation of standard reporting forms;

Control activities;

Methodological, revision and legal activities;

Analytical activity of territorial inspections of the Federal Tax Service;

Solving intradepartmental tasks.

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

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

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

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

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

Registration of enterprises;

Cameral check;

Maintenance of personal cards of enterprises;

Analysis of the state of the enterprise;

Documentation check:

Maintaining legal documentation;

Intradepartmental tasks;

Processing of documents of individuals.

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

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

The subsystem for maintaining personal cards of enterprises performs the functions of disputing data on the receipt of taxes in the context of taxpayers and types of taxes, monitoring the timeliness of paying taxes to the budget, calculating penalties, calculating balances according to calculations, issuing certificates of arrears and overpayments for enterprises, etc.

The subsystem for analyzing the state of enterprises uses information obtained in the subsystems for registering enterprises, cameral checks, and documentary checks.

Documentation verification subsystem refers to control species activities of the tax authorities.

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

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

The subsystem for processing documents of individuals controls the payment of taxes by individuals. The subsystem calculates the amounts of taxes, maintains personal accounts, prints notices on the amounts of accrued taxes, and compiles various accounting reports.

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

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

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

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

1. RNAL: version 3.17 dated 09/10/99. Development of the Republican Central State Tax Service of the Russian Federation of the Chuvash Republic;

2. Consultant Plus

bases: Pro version;

arbitrage practice;

Chelyabinsk issue;

Questions and answers;

Accounting publications;

account correspondence.

4. Global network Internet.

2.3 Improving the information support of management systems

The presence of a sufficient number of modern personal computers would speed up the work of inspectors of control departments, because. would reduce the time for processing the results of inspections, and would also speed up the transfer of the necessary information on the conduct of control work to the accounting and analytical department. This would affect the quantity and quality of inspections carried out, which would improve the performance of the Inspectorate.

The level of automation in the IFTS for the Pravoberezhny district of Magnitogorsk is at a relatively low level. Personal computers are provided in in full only the department of information and analytical work, the department for collecting debts of legal entities, the department for accounting for taxpayers, the department for receiving tax reporting and informing taxpayers. Other departments have personal computers, but not enough. The lack of computers has a negative effect on the preparation of reporting information, makes it difficult to search for information on request, increases the time for compiling reports, because. many documents have to be done manually.

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

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

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

Functional architecture (application architecture). Defines the main applications required to support business processes (System for registering and recording taxpayers, System for calculating taxpayers with the budget, System for monitoring the calculation and payment of taxes and fees, System for collecting and processing statistical reporting, The system for analyzing and forecasting tax revenues, The system for managing and controlling the activities of divisions of the Federal Tax Service of Russia, The system for automating the administrative and economic activities of divisions of the Federal Tax Service of Russia).

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

System architecture (system infrastructure). Describes the underlying platform infrastructure, information infrastructure, communication infrastructure, and technology infrastructure:

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

The State Tax Service (Gosnalogsluzhba, STS) was established in accordance with the Decree of the Council of Ministers of the USSR dated January 24, 1990 No. 76 “On the State Tax Service of the USSR”. Its legal status was determined by the USSR Law of May 21, 1990 "On the rights, duties and responsibilities of state tax inspectorates." On March 21, 1991, the Law of the RSFSR No. 943-1 "On the State Tax Service of the RSFSR" was adopted.
The State Tax Service of the Russian Federation has inspectorates for subjects of the federation and for cities and districts, including districts in cities.

Topic 1. Organization of the tax service of the Russian Federation
1. Legal status of the National Assembly
2. Structure of the National Assembly
3. Tasks and functions of the National Assembly
Control questions
Topic 2. Information technologies in the National Assembly
1. The need for an automated information system (AIS) in the National Assembly
2. Objects of automation in the National Assembly
3. Directions of automation
4. Principles of NS automation
Control questions
Topic 3. Information flows in the National Assembly
1. Structures interacting with NS
2. Input information
3. Information circulating within the NS
Control questions
Topic 4. Organization of AIS NS
1. Principles of creating AIS NS
2. Information support of AIS
3. Technical support of AIS NS
4. Instrumentation of AIS NS
5. Architecture of AIS NS
Control questions
Topic 5. Electronic data storage
1. The concept of the Unified State Register of Taxpayers
2. Characteristics of USRN data
3. Registry management system
4. Composition of information in the repository
Control questions
Topic 7. The model of work of the district tax inspectorate
1. Tasks facing the district tax inspectorate
3. Accounting and registration of taxpayers
3. Reception tax documents
4. Conducting documentary checks
5. Control, storage and processing of information
Control questions
Topic 8. Automated workplaces within the tax office
1. Taxpayer accounting subsystem
2. Subsystem of a desk audit
3. Subsystem for maintaining personal cards of enterprises
4. Subsystem for analyzing the state of enterprises
5. Subsystem for processing documents of individuals
6. Information retrieval subsystem of legal documents
Control questions
Application No. 1
The composition of the indicators of the databases of the unified state register of taxpayers
Section 1. Russian organizations

Section 3 Individuals

The work contains 1 file

Information support of tax authorities

lecture notes

Topic 1. Organization of the tax service of the Russian Federation

1. Legal status of the National Assembly

2. Structure of the National Assembly

3. Tasks and functions of the National Assembly

Control questions

Topic 2. Information technologies in the National Assembly

1. The need for an automated information system (AIS) in the National Assembly

2. Objects of automation in the National Assembly

4. Principles of NS automation

Control questions

Topic 3. Information flows in the National Assembly

1. Structures interacting with NS

2. Input information

3. Information circulating within the NS

Control questions

Topic 4. Organization of AIS NS

1. Principles of creating AIS NS

2. Information support of AIS

3. Technical support of AIS NS

4. Instrumentation of AIS NS

5. Architecture of AIS NS

Control questions

Topic 5. Electronic data storage

1. The concept of the Unified State Register of Taxpayers

2. Characteristics of USRN data

3. Registry management system

4. Composition of information in the repository

Control questions

Topic 7. The model of work of the district tax inspectorate

1. Tasks facing the district tax inspectorate

3. Accounting and registration of taxpayers

3. Acceptance of tax documents

4. Conducting documentary checks

5. Control, storage and processing of information

Control questions

Topic 8. Automated workplaces within the tax office

1. Taxpayer accounting subsystem

2. Subsystem of a desk audit

3. Subsystem for maintaining personal cards of enterprises

4. Subsystem for analyzing the state of enterprises

5. Subsystem for processing documents of individuals

6. Information retrieval subsystem of legal documents

Control questions

Application No. 1

The composition of the indicators of the databases of the unified state register of taxpayers

Section 1. Russian organizations

Section 2. Foreign Organizations

Section 3 Individuals

Topic 1. Organization of the tax service of the Russian Federation

1. Legal status of the National Assembly.

2. Structure of the National Assembly.

3. Tasks and functions of the National Assembly.

1. Legal status of the National Assembly

The State Tax Service (Gosnalogsluzhba, STS) was established in accordance with the Decree of the Council of Ministers of the USSR dated January 24, 1990 No. 76 “On the State Tax Service of the USSR”. Its legal status was determined by the USSR Law of May 21, 1990 "On the rights, duties and responsibilities of state tax inspectorates."

On March 21, 1991, the Law of the RSFSR No. 943-1 "On the State Tax Service of the RSFSR" was adopted. The Decree of the President of the Russian Federation dated December 31, 1991 No. 340 “On the State Tax Service of the Russian Federation”, which approves the Regulations on the State Tax Service of the Russian Federation, guarantees of legal and social protection of its employees, regulations on class ranks, became the fundamental document for the practical activities of the tax service of Russia her employees.

2. Structure of the National Assembly

The State Tax Service of the Russian Federation has inspectorates for subjects of the federation and for cities and districts, including districts in cities. She happens to be unified system control over compliance with tax legislation, performs its functions both in relation to federal taxes and regional and local taxes, which follows from the principle of unity of state tax policy. The State Tax Service serves as a centralized and independent system for monitoring compliance with tax laws. Independence is understood, first of all, as independence from local authorities. The latter cannot change or cancel the decisions of the tax authorities, give them operational guidance.

The State Tax Service has a vertical structure of subordination and appointment to senior positions. Dual subordination have only tax inspectorates for the republics within Russia and for the city of Moscow - the State Tax Service of the Russian Federation and the corresponding government. The Territorial Regional Tax Inspectorate for the Primorsky Territory is subordinate to the Ministry of Taxation of Russia and has 39 regional inspectorates under its control.

Rice. 1.1. Possible Structure of the District Inspectorate of the Ministry of Taxation

The system of the country's tax authorities also includes the federal tax police, functioning on the basis of the Law of the Russian Federation dated June 24, 1993 No. 5238-1 "On federal tax police".

The two tax authorities are closely cooperating with each other. The difference between their functions is determined by the fact that the tax police is part of the system of law enforcement structures.

3. Tasks and functions of the National Assembly

The main task of the State Tax Service is to control compliance with the legislation on taxes, the correctness of their calculation, the completeness and timeliness of making state taxes and other payments to the relevant budgets established by the legislation of the Russian Federation and the republics in its composition, by state authorities of territories, regions, autonomous entities, cities of Moscow and St. Petersburg, districts, cities, districts in cities within their competence.

Tasks and functions of state tax inspections:

• provide full accounting of taxpayers, including foreign citizens and stateless persons;
• control the timeliness of the submission by payers of accounting reports and balance sheets, tax calculations, reports, declarations and other documents related to the calculation and payment of payments to the budget, and also check the reliability of these documents in terms of the correctness of determining profit, income, other objects of taxation and calculation of taxes and others payments to the budget;
• ensure the correctness of the application of financial sanctions provided for by the legislation of the Russian Federation for violation of obligations to the budget, administrative fines for these violations committed by officials of enterprises, institutions, organizations and citizens, and the timeliness of collecting funds for them;
• inspect, fix the contents and seize documents from enterprises, institutions and organizations that testify to the concealment (understatement) of profits (income) or other objects from taxation;
• carry out work on accounting, evaluation and sale of confiscated, ownerless property and property that has passed by right of inheritance to the state, and treasures;
• receive documents from enterprises, institutions, organizations, financial authorities and banks, on the basis of which they maintain operational accounting records (for each payer and type of payment) of the amounts of taxes and other payments payable and actually received by the budget, as well as the amounts of financial sanctions and administrative fines;
• suspend operations of enterprises, institutions, organizations and citizens on settlement and other accounts in banks and other financial and credit institutions in cases of non-submission (or refusal to submit) to state tax inspectorates and their officials of accounting reports, balance sheets, calculations, declarations and other documents related with the calculation and payment of taxes and other obligatory payments to the budget;
• refund overpaid or collected taxes and fees;
• draw up, analyze and submit to the higher state tax authorities the established reporting, and to the district and city treasury bodies - monthly information on the amounts of taxes actually received and other payments to the budget;
• control the fulfillment by economic entities of the requirements of the legislation in relation to cash monetary circulation and use of cash registers.

The most important document defining the strategy for the development of the tax authorities of the Russian Federation in the coming years is the Federal Target Program "Development of Tax Authorities (2002-2004)" approved by Decree of the Government of the Russian Federation dated December 21, 2001 No. 888.

The development of the tax authorities of Russia within the framework of the Program consists in carrying out activities aimed at:

• improvement of control over compliance with the tax legislation of the Russian Federation in order to ensure stable receipt of taxes and fees;
• improving the service of taxpayers while simplifying the fulfillment of tax obligations;
• improving the efficiency of the tax system through the introduction of new information technologies.

The degree of manageability is largely determined by how well the collection, processing and analysis of information for decision-making is set.

Information and communication technologies (ICT) are becoming today the most important factor in ensuring the effective performance of the tax authorities.

Control questions

1. 1. What changes can occur in the structure of the tax inspectorate in connection with the adoption tax code?
2. 2. What function of the tax inspection can be considered the main one?
3. 3. What regulatory documents ensure compliance with tax secrecy?

Topic 2. Information technology in ns

1. The need for an automated information system (AIS) in the National Assembly.

2. Objects of automation in the National Assembly.

4. Principles of NS automation.

1. The need for an automated information system (AIS) in the National Assembly

The rapid quantitative growth of taxpayers observed in most regions, the increasingly complex taxation system require the speedy creation of an integrated automated information system "Tax", necessary for:

• increasing the efficiency and productivity of the tax inspector;
• ensuring the reliability of taxpayer accounting data;
• prompt receipt of information on tax receipts for each taxpayer and each type of taxes with any grouping thereof;
• in-depth analysis of the dynamics of tax receipts and the possibility of predicting this dynamics;
• ensuring full and timely information of tax inspectors on tax legislation on any calendar date;
• reducing the volume of paper workflow;
• improving the efficiency and quality of decisions made on taxation management.

In accordance with the Federal Law of June 28, 1997 No. 94-FZ “On Amendments and Additions to the Law of the Russian Federation “On Personal Income Tax”, enterprises, institutions, organizations and other employers are required to submit to the tax authority at least once a quarter at the place of their registration, information on income paid by them to individuals not at the place of their main work (service, study), and on tax amounts withheld, indicating the addresses of the permanent residence of income recipients, as well as annually no later than March 1 of the year following the reporting one, – information about the income paid by them to individuals at the place of their main job ...

The specified information is presented on magnetic media or using telecommunications in the manner determined by the State Tax Service of Russia.

Income information for reporting year individuals who are employees of an enterprise, institution or organization (including those working part-time and under civil law contracts) with an average number of employees up to 100 people inclusive, may be submitted on paper.

Professional market participants valuable papers, insurance and credit organizations, information on the income of individuals, the amounts of tax accrued and withheld from these incomes, are submitted to the tax inspectorates only on magnetic media.

According to the State Tax Service of Russia, 37% of the amount of information submitted by enterprises to tax inspections is presented on magnetic media and 63% on paper forms.

How can the problem of processing increasing volumes of information be solved? There are several directions here:

• further improvement of the technology for automated data reception and processing;
• increase in the number of enterprises submitting information in electronic form;
• in cases where it is economically justified (primarily in largest cities), - the use of software and hardware systems for scanning information and machine processing of forms of declarations and certificates of income of individuals.

This is with regard to information on income and taxes paid from individuals.

However, the basis of tax control is the accounting of taxpayers. Payers of taxes and fees under the new legislation are subject to registration with tax inspectorates, respectively, at the location of the organization, at the location of its separate subdivisions, at the location of real estate and Vehicle. Individuals are taxed at their place of residence. The new procedure for accounting for taxpayers enables the tax authorities to more fully represent tax base and improve the collection of taxes and fees. However, at the same time, the number of registered objects increases several times. New computers and computer technologies are required, designed for a much more extensive information base.

In addition, according to the Tax Code of the Russian Federation, each taxpayer is assigned a single taxpayer identification number (TIN) for all types of taxes and fees, including customs duties, and throughout the Russian Federation. With regard to the TIN, the Tax Code of the Russian Federation does not distinguish between legal entities and individuals. Legal entities already have a TIN assigned to them and are used to using it. From among individuals, before the introduction of part one of the Tax Code of the Russian Federation, the TIN was assigned exclusively on a voluntary basis to only a small number. Work on assigning a TIN to all individual taxpayers began only in the second half of 1999. As of January 1, 2000, 12.7 million people had TINs, and as of March 1, about 15 million people. The magnitude of the task at hand can be imagined if we bear in mind that there are about 100 million people in Russia who pay income tax and who own property. To carry out their primary identification is far from the only task. Next, you will need to constantly keep the database up to date! Only in our regional tax inspection 40 thousand legal entities and 90 thousand individuals are registered. The volume of incoming information is colossal. Thus, given all of the above, the need to automate the tax service becomes obvious.

2. Objects of automation in the National Assembly

Automation objects are distributed on two main levels: regional and territorial.

At the regional level, the object of automation is the apparatus of the State Tax Inspectorate for the regions, regions and cities of Moscow and St. Petersburg (the leadership of the tax inspectorate), tax departments, the Methodology and Audit Department, the Accounting and Reporting Department, the Analysis and Forecasting Department, the Control Department, the Taxation Department foreign legal entities and individuals, Legal Department, Bureau of the State Register of Enterprises, Department of Personnel and educational institutions, Case Management, Logistics Department, etc.

At the district level, automation objects include state territorial tax inspectorates (STNI).

The main areas of automation are:

• creation of an information system of the tax service of the region, city;
• development and introduction into practice of new effective information technologies;
• creation of a modern communication network providing information exchange both within the system and with information systems of the State Tax Service of the Russian Federation, the tax police and other information systems of regional and city administration services;
• training of personnel for work in the new information environment.

INFORMATION SUPPORT OF ACTIVITIES

FEDERAL BODIES OF THE TAX POLICE OF RUSSIA

Corresponding Member MAI V. F. PILIPENKO

In the early 1990s, federal tax police bodies were formed in the Russian Federation as a law enforcement structure and an integral part of the state's ergonomic security forces, a completely new department in the structure of state bodies.

In accordance with Russian legislation, this structure is entrusted with the following tasks:

Identification, prevention and suppression of tax crimes and offenses;

Ensuring the safety of the activities of tax authorities, protecting their officials from unlawful encroachments in the performance of official duties;

State protection of officials of tax authorities, federal tax police and their relatives;

Identification, prevention and suppression of corruption in the tax authorities and federal tax police.

Information and analytical work (IAR) occupies a key position in providing the federal tax police with timely and objective information for use in the process of operational search, criminal procedure and documentary verification activities.

The proposed material reveals the organization of the IAR in Federal Service tax police (FSNP) of Russia and its local authorities as of the beginning of 1999. Currently, a complex of organizational, staffing and logistical measures is being taken to improve it.

1. Tasks, legal framework and main activities of information and analytical units of the federal tax police.

The regulatory and legal basis for the activities of the Federal Tax Service, including information and analytical units of the federal tax police, are:

3. Decrees and orders of the President of the Russian Federation

4. Regulatory documents executive bodies state power and administration

5. Departmental and interdepartmental regulations

The legal framework defines and regulates the organization and content of the IDR in the federal tax police in the following main areas:

Purposeful collection, accumulation, processing, analysis and generalization of information on the preparation and commission of tax crimes and offenses (objects and subjects of crimes):

Preparation of information and analytical materials and documents sent for information and decision-making to public authorities on topical issues in the field of taxation, falling within the competence of the federal tax police;

The information resources of the federal tax police are a system of:

Standard public data banks;

Local data banks for operational purposes;

Databanks of external organizations. .

Their formation, maintenance and use in the interests of the federal bodies of the tax police is the main content of the information work of the IAP.

The collection and processing of primary information is carried out mainly using paperless technology. Currently, 82 territorial bodies of the Federal Tax Service of Russia transmit information on violations of tax laws on magnetic diskettes, tax crimes- 80 bodies (at the end of 1997, 40 and 59 bodies, respectively).

The annual growth of the information accumulated in the data tanks is about 37%. The number of requests to the IAU FSNP of Russia alone exceeded 12,000 and increased by 67% compared to 1997.

To ensure the formation of consolidated (quarterly) statistical reports, the technology for presenting information in electronic form has been developed.

An important area of ​​information work is obtaining from data banks of external organizations the information necessary to solve operational tasks and improve information services for units of the federal tax police. As a rule, such work is carried out on the basis of bilateral agreements on information exchange.

Within the framework of the Agreement, interaction with the State Statistics Committee of Russia is carried out, in particular, the Federal Tax Service of Russia received the necessary data to update the dictionary system, work was carried out to clarify the all-Russian classifiers used in the tax police.

Work is underway to keep the existing legal databases of the Ministry of Justice of Russia up to date.

In accordance with the Decree of the Government of the Russian Federation "On federal bank data on violations of the tax legislation of the Russian Federation "of February 10, 1998 N 169 The Federal Tax Service of Russia forms and maintains a federal data bank on violations of the tax legislation of the Russian Federation (TNZ RF), which is a federal information resource. For the purpose of practical implementation of this resolution, draft Regulations on the federal data bank on the NNP of the Russian Federation and Instructions on the procedure for the formation of a data bank on the NNP of the Russian Federation have been prepared and are being agreed with interested organizations.

4. Legal basis and content of the phased development and creation of the information system of the federal tax police "ISINPOL".

The main means of the IAP of the Federal Tax Service of Russia is the information system of the federal tax police - "ISINPOL", created in accordance with the approved Terms of Reference. Its creation began with the formation of the Main Directorate of Tax Investigations (GUNR) under the State Tax Service of the Russian Federation.

Creation of software and hardware platform ISINPOL. The French participants (BULL S. A.) completed all supplies of equipment under the contract in full. Computing systems were put into operation in 76 territorial bodies of the Federal Tax Service of Russia. The total amount of equipment supplied is: about 4500 personal computers (workstations), 410 servers, 264 local area networks.

Works within the first stage of the ISINPOL project solve the issues of creating an information system framework at the federal, regional and territorial levels. Local bodies of the tax police in the city and district levels of government are not yet equipped with informatization tools. Therefore, within the framework of the second phase of the ISINPOL project, it is necessary to equip the local tax police, as well as a large amount of work on the technical design of the functional part of the system - typical applied tasks and subsystems, as well as a set of information security measures (together with FAPSI).

ARM Head.

The basis of ISINPOL is an interregional information and computing network (MIVS), which implements the principles of centralized and geographically distributed processing and storage of data. MIVS control centers are located at the federal and regional levels of ISINPOL.

MIVS consists of a set of interconnected local computer networks, which include the functioning of public data banks of the federal, regional and territorial levels and local data banks along the lines of work of the federal tax police departments at each level of the system hierarchy. The formation and maintenance of public data banks and local data banks of linear subdivisions is carried out by means of automated workplaces, which also provide the solution of the entire set of functional tasks of the relevant subdivisions.

The formation of a multi-level system of data banks and their integration into a single information space is a key direction in the creation of ISINPOL.

The performance of the functions that must be implemented within the framework of the operation of ISINPOL can only be ensured if there is a reliable functioning of the communication and data transmission system.

MIVS as an interregional multifunctional system was originally created as a technological tool to support the solution of common interrelated tasks facing the Federal Tax Service of Russia.

The main backbone of the MIVS at the regional level is the regional center, which unites the corresponding corporate contingent of users - employees of territorial bodies.

The system-forming link of the MIVS at the territorial level is the node of the system, to which the local tax police are closed.

The MIVS management system as a whole and its sections is built on the principles of a combination of organizational and technological methods and controls.

The structure of the management system of the MIVS FSNP of Russia is hierarchical, tree-like. Part of the management authority is delegated from a higher level to a lower one.

The organizational basis of management is the administration system of the MIVS of the Federal Tax Service of Russia, the Regulation on which was approved by order of the Federal Tax Service of Russia dated April 16, 1997 N 118.

The technological basis of the management system of the MIVS FSNP of Russia is a single integrated system - ISM (Integrated System Management), installed at the federal and regional levels, as well as special software as part of operating systems.

V. V. Nesterov,

Director of the Regional Computing Center
Russian State Tax Service Chuvash Republic

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

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

Creation of IS tax service;

Development and implementation of new effective IT;

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

Training of personnel to work in a new computer environment.

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

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

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

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

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

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

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

The main applied software products function on the “file-server” technology, although centralized developments on the “client-server” technology have begun (in some regions they have been introduced independently). IN Lately purely network technologies for data processing are increasingly asserting themselves, including using global, geographically widely distributed networks, for example, the Internet. Importance for the introduction of such technologies has the availability of advanced telecommunications facilities with special means of protecting information, although physically they can be deployed on an enterprise scale.

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

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

The computer center in Cheboksary was established on the basis of the order of the Ministry of Finance of the RSFSR dated March 21, 1980 No. 26/90, and until 1992 it was engaged in the development, implementation, operation and maintenance of automated financial settlement systems (ASFR) and automated systems of insurance authorities (ACS - Gosstrakh ). In accordance with the order of the President of the RSFSR dated 12/11/91 and in agreement with the State Committee of the RSFSR for State Property Management, in order to develop and gradually implement a unified scientific and technical informatization policy of the State Tax Service of Russia, the center was transformed into the Regional Computing Center of the State Tax Service of the Russian Federation in the Chuvash Republic - RVC of the State Tax Service of the Russian Federation in the Chechen Republic. Since 1992, the RVC has been developing, implementing and maintaining software specifically designed for Russian tax authorities. As of the beginning of 1998, more than 1,500 inspectorates in 73 regions of the country use software developed by the RVC.

All RVC software products undergo mandatory departmental certification and are subject to constant monitoring both by users who operate these programs and by the State Tax Service of Russia. The computer center provides an industrial mode for supporting the operation of software systems - after passing through all the technological cycles of creating or modifying software (designing, programming and testing), the software is transferred by means electronic communications to the center of further distribution across regions - to the Fund of Algorithms and Programs (FAP) of the Main Research Computing Center of the State Tax Service of the Russian Federation (GNIVTS of the State Tax Service of the Russian Federation). Software improvements are completed as suggestions and comments from users are received, taking into account changes in tax legislation and other regulations, as well as in order to improve the quality of programs. The RVC renders consulting services using means of communication - telephone and electronic channels. The main information exchange is carried out by e-mail; created its own mail server on the Internet. E-mail transmits text requests and replies, facsimile documents in graphical form (official letters), software utilities specially written for specific regions.

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

Workstation of tax inspectorate employee (RNAL);

Maintaining the State Register of Enterprises (GRP);

Accounting for the execution of cost estimates (BU);

Accounting and accrual wages(ZPT);

Frames (KADR);

Automated record keeping in State Tax Inspection (DELO).

Complex “Workstation of tax inspectorate worker”

The complex “Workstation of a Tax Inspector Worker” is a software product of the Russian Exhibition Center, which is most widely used in the tax inspectorates of the State Tax Service of Russia. The first versions of the complex were created in 1992. Version 3.14 is currently in production. Users speak of this complex as a software product that fully meets the tasks solved by tax inspectorates for accounting and taxation of legal entities. According to the Department of Information Technologies of the State Tax Service of Russia at the beginning of 1998, the RNAL package is used in 906 STIs in 40 regions of the country. The software complex has become a necessary tool in the technological process of processing tax information in local inspections of many regions.

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

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

Operative accounting of taxes (accounting for taxes, maintaining personal cards of taxpayers, books on accounting for receipts and returns, etc.);

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

Input and control of reports of enterprises (collection, control, storage and analysis of information on the results desk audits, receiving regulatory reports);

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

Complex “Maintaining the State Register of Enterprises”

The software package “Maintaining the State Register of Enterprises” (GRP-IBM PC or GRP-MX-300) is designed to automate work on tax registration and inclusion of legal entities in the State Register of Enterprises at the local (district and city) and regional levels. The program was developed in accordance with the methodological requirements determined by the federal bodies of the State Tax Service of Russia (Taxpayer Accounting Administration), and has become a tool for creating databases (DB) of the State Register of Enterprises in most regions of Russia. At present, the information transmitted to the federal level is the basis for creating and maintaining up to date the federal database of the State Register of Enterprises. In the regions, the program is intensively used for the automated exchange of requests and responses between various government agencies and departments.

The main functions of the complex are:

Automated entry into the database;

Information and analytical service;

Data exchange according to a standardized protocol;

Database administration.

Complex “Accounting for the execution of cost estimates”

The set of programs “Accounting for the execution of cost estimates” (BU) is designed to maintain accounting for the execution of cost estimates in the State Tax Inspectorate of local and regional levels. The complex is compatible at the level of common databases with the program "Personnel", allows you to implement full synthetic and analytical accounting (up to five levels analytical accounting) for all accounts of the Chart of Accounts and solve all the main tasks of accounting in the STI. The complex includes a payroll subsystem that provides full automation of this process - keeping personal cards, calculating all accruals, taking into account various allowances, compensations, deductions, etc.

Program “Accounting and payroll”

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

Complex of programs “Personnel”

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

The program "Automated office work in the State Tax Inspectorate"

The program is designed to automate office work in various departments of tax inspections to solve problems of accounting, systematization, analysis and control of the execution of incoming and outgoing information - letters, applications, complaints and other official documents.

Modernization of software systems and their transfer to new technological platforms

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

Support for the operation of software and information systems;

Modernization of complexes.

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

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

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

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

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

Both when switching to new technological platforms, and when introducing new tax methods and instructions (Tax Code), it is necessary to ensure the correctness of the transformation and the safety of the information available in the State Tax Inspection. Due to the exceptional importance of the data currently available in the subsystems of the AIS “Tax”, this is one of the main tasks. Undoubtedly, all tax inspectorates currently operating application packages, both when switching to new technological platforms and when introducing new tax methods, will insist on a full and correct translation of the information available in their databases. In most large tax inspectorates, personal accounts of taxpayers are maintained only on computers - the value of this information is extremely high, and the loss of information on this data is irreplaceable, since a return to manual processing is practically impossible. In the subsystems of the AIS “Tax”, large volumes of databases are used locally - for example, for 1500 legal entities, the total volume of the database in the local STI can reach more than 300 MB, that is, in the whole country, the volume can be (according to our estimates) 300 x 2000 = 300 GB. If we add data on individuals and databases at the regional level (for example, data from the State Register of Enterprises) to the calculations, the amount of data will be measured in terabytes. Converting such a volume of heterogeneous information is a technically difficult task. All application packages have flexible elements - settings, local regulatory and reference information. Conversion algorithms, which are included when switching to new technological platforms or when major changes in legislation, such as the introduction of the provisions of the Tax Code, become extremely complex and with many nuances for each application package. And the more common the package, the more these nuances need to be taken into account. At the same time, it should be borne in mind that, from an economic point of view, the development of converters of precisely these packages is beneficial. Full-fledged, correctly transforming converters can be created only by the developers of the currently used packages, which is achieved in the process of their modernization.

For a certain period of time (different for each region), computer equipment of different capacities and classes will be used in parallel. The problem is related to the presence in operation a large number personal computers such as i386 and i486. According to the Office of Information Technology as of early 1998, they account for about 60% of the total fleet of computers. The use of this technique with long-established and operational applications has a cost-effective effect. This is indicated by representatives of many regional subdivisions of informatization of the State Tax Inspectorate. For scientific technical progress in the field of IT, it is quite difficult to keep up with such a large-scale department as the State Tax Service. A complete change of equipment is an economically difficult task, involving the use of a wide range of computer equipment - from PCs with i386 to powerful multiprocessor servers. The operation of “file-server” applications (such as Rnal, PRO, NALOG) in the STI with small amounts of information is currently an economically justified task. This technique can be used to run programs specially designed for support departments (accounting, personnel department, office work).

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

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

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

The first stage of the package includes the following subsystems:

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

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

Entering tax documents (reporting, settlement and all other documents of the taxpayer, transferring them to the operational accounting subsystem);

Operational accounting (receipt accounting, work with front card, formation of output documents);

Reporting (setting and formation);

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

Calculation of accruals for taxes of individuals;

Information-analytical service - inquiry system.

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

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

The taxation management system in the Russian Federation is a single centralized structure built on the principle of a multi-level hierarchical organization: federal, regional (subject of the Russian Federation) and local (territorial) levels. This system assumes the unity of the Goals, in which local control systems of the same level operate according to one (typical) scheme, solve an identical set of tasks according to a predetermined unified methodology and data processing technology.

The main tasks of the tax authorities:

Analysis of the dynamics of tax receipts for all monitored features;

Informing public authorities about the receipt of taxes;

Improving the taxation system (legislative initiative, methodological developments, information support);

Informing taxpayers on tax legislation and explaining to them the taxation system.

The electronic document management system is the central link that allows you to automate the management of information flows and the processing of circulating documents. As a result of the introduction of electronic document management, complex automation of all "bureaucratic" work and document management is achieved, and not its individual parts. Documents are processed according to a given algorithm in automatic and/or interactive mode and moved along predetermined routes.

The tax authorities interact with a large number of other organizations in terms of obtaining the necessary information for their functioning. To do this, an information base of tax authorities is being created, which should:

To give the tax authorities the opportunity to quickly search for taxpaying enterprises and individuals;

Allow to receive both standard reports and summaries and selections for arbitrary requests;

Provide control over the reliability of the information contained in the database, received from various directories, by means of its automated comparison and analysis;

Promptly receive and analyze information about all contacts of taxpayers with government agencies and banks.

In order to effective interaction introduced a single identifier of enterprises and citizens throughout the country - an identification number taxpayer (TIN) assigned by the tax authorities.

The optimal level for storing information is the regional level, at which the tasks of exchanging information with territorial and federal authorities, as well as the tasks of protecting information, are most effectively solved. In addition, the activities of most taxpayers rarely go beyond the region.

The main goal of developing and improving the information system of tax authorities (ISNO) is the introduction of a functionally complete information technology that combines all structural units on the basis of a single computer network integrated into a single information space of bodies government controlled and other interested organizations (Ministry of Internal Affairs, courts, customs, treasury, banks, etc.). Features of the development of HISNO are:

Instability of tax legislation and methodological base of the tax inspection;

Multilevel structure of automation objects, their distribution in space and complex connections between them;

Large volume of databases with their increased lifetime, exceeding the lifetime of the equipment;

Use in the information system of already functioning separate parts.

IN general case the requirements for the IP of the tax authority impose restrictions on the choice of a specific solution at each step of the system development. The composition of the requirements is determined by the type, purpose, specific features and conditions for the functioning of a particular system.

Accounting for actual and industrial standards in the field of informatization allows at the initial stage to focus on the most common technical and software solutions. This greatly reduces the cost of maintenance and development of the data processing system. In addition, the circle of specialists who can be involved in the maintenance of the system, the development and development of applications is expanding.

software tools, which provides greater freedom to increase the power of technical and system software tools.

Important requirements for information security include ensuring information security, which is understood as the protection of information and application programs from accidental or intentional effects of a natural or artificial nature, fraught with leakage or loss of data. System security requirements are primarily aimed at ensuring data availability, resource integrity, and confidentiality. ISNO security is methodically related to the exact definition of the system components responsible for certain functions, services and services, and the data protection tools built into these components. For HISNO, security is provided by a set of components that implement various data protection functions:

At the level operating system;

At the level of middleware software and AIS application components;

At the DBMS level, when exchanging in distributed systems, including cryptographic functions;

At the level of special software (for example, protection against software viruses);

At the security administration level.

In addition to the requirements for the functional completeness of the ISNO, it is necessary to formulate requirements at the level of application software that will determine the basic IS of the tax inspectorate and serve as a starting point for the transition to a unified IS of the tax authorities. The software must be generic, i.e. be built around a single underlying data model. Software tools should be designed in such a way that they can be used by all tax inspectorates.

Software is a set of interacting application subsystems that solve certain groups of functional tasks based on operational databases and electronic data storage (Fig. 3.2)

Rice. 3.2. The structure of the information system of the tax authority (KKM - cash register)

Among the applied subsystems of ISNO, two main groups can be distinguished:

Operational processing;

Decision support.

The first group of subsystems is focused on entering data on taxpayers, rather intensive operational processing (search, relatively simple queries, data collection, etc.) and storage. Data in such subsystems is relevant for several years. Basic requirements for such subsystems -high performance transaction processing and guaranteed high-speed delivery of information with remote access to databases via telecommunications.

The second group of application subsystems is designed to process large amounts of data from various sources over a long period of time, concentrated in an electronic data warehouse. Decision support subsystems include tools for multidimensional data analysis, statistical processing, modeling of rules, cause-and-effect relationships and situations, etc.

ISNO provides for the following subsystems of this group:

Analysis and forecasting of tax payments;

Macro-imitation modeling;

Comprehensive control of financial and economic activities of enterprises and organizations;

Selection of enterprises for on-site inspections.

The functional composition of HISNO is determined by the relevant functional areas of work on tax collection, including the following stages:

Accounting for taxpayers;

Receiving, entering into the database and cameral verification of accounting and tax reporting;

Accounting for budget revenues and maintaining personal accounts of taxpayers;

visiting tax audit;

Organization of the data warehouse of the tax inspectorate. Stage 1. Accounting for taxpayers. The tax authorities receive primary information about taxpayers and include them in their database. In the future, information about payers is specified and changed in connection with changes taking place in their economic activities. The work of registering payers includes the implementation of a number of procedures that are quite strictly regulated in terms of the forms and methods of their implementation, as well as the terms during which they must be completed.

Stage 2. Receiving, entering into the database and cameral verification of accounting and tax reporting. The main features of a desk audit, on the one hand, requiring its computerization, and on the other, complicating this process, include:

The mass nature of the operations carried out by the tax inspectorate during desk audits;

The massive nature of errors made by payers when filling out declarations;

A strict deadline for accruing tax amounts in personal account cards “according to the payer's data”;

The absence or non-obviousness of the relationship between the indicators of tax return forms and accounting forms;

The need to submit a number of additional calculations to the declarations "in any form";

The duty of the payer to confirm his right to the benefits declared in the declaration with primary documents.

Desk verification of declarations of taxpayers - individuals (not entrepreneurs) has its own specifics. This specificity is connected with the impossibility of carrying out their on-site audit, therefore, a desk audit of declarations on the total income of individuals is carried out in two stages. First, the correctness of filling out tax returns, the correctness of calculations and the application of tax rates are checked. The validity of the application for tax benefits, the presence of all supporting documents in the annexes to the declaration are also subject to verification.

Then, in the course of desk audits of the declarations of individuals, the data indicated in them is verified with information on the income of working citizens, which the inspectorate receives from employers and other sources of payments.

Stage 3. Accounting for budget revenues and maintenance of personal accounts of taxpayers. The specificity of work at this stage is that it is completely carried out at the workplace, without access to enterprises. The main task of inspectors working in the area of ​​accounting for payments and maintaining personal accounts is to control the completeness and timeliness of paying taxes to the budget. The main instrument of such control is the payer's personal account card (CLC).

The CLS is an extremely formalized document, the methodology and sources of information for filling in each position of which are known and clearly specified in the regulatory documents. In this regard, the CLS can be easily represented as a program for processing on a computer. The greatest difficulty in the aspect of informatization of the work of the accounting department is the automation of information flows to the department and from the department, necessary to fill in the CLS and summarize the information contained in them.

Stage 4. Field tax audit. The reporting of the taxpayer is checked to identify errors and violations made by him in the calculation of the taxable base and the payment of taxes. An on-site tax audit in itself is practically not amenable to automation. However, this does not mean that all work in this technological area should be done manually. With the help of computer technology and programs, the following operations are performed at the site of documentary checks:

selection of objects for verification;

Assistance to inspectors in systematization and grouping of primary accounting documents to identify incomplete transactions, all transactions carried out with each specific counterparty, as well as to facilitate the collection of evidence and writing an act;

Reflection of the results of the check in the cards of personal accounts and control over the timeliness and completeness of receipt of additional taxes, penalties and sanctions to the budget.

The computer system allows making selections of enterprises from the inspection database according to specified criteria, which, of course, facilitates the work of choosing an object for inspection, but does not guarantee that the inspection will be effective. Compound

criteria for computerized selection of taxpayers for documentary audits can be different and vary depending on many factors. Statistical analysis of large amounts of data allows you to find such tax return parameters that correspond to a large amount of additional charges during documentary checks. The use of this method allows even the amount of additional charges to be predicted with a certain degree of probability.

Stage 5. Organization of the data warehouse of the tax office. A data warehouse is a domain-specific, integrated, time-dependent, persistent collection of data used in decision support systems. The data warehouse integrates the information available in the source heterogeneous databases into a single resulting database, optimally designed to support the decision-making process.

Storage data characterize following properties:

Subject Orientation - Data is organized according to subject rather than application. In particular, for the tax inspectorate, the data warehouse should be organized by taxpayers on the basis of an electronic file;

Integration - data can come from different applications using databases of different structures, formats and encodings, which must be the same in the storage for the corresponding data;

Archiving data - storage contains data collected over time. They are used for comparison, trending and forecasting;

Immutability - data should not be updated or changed after being put into storage, it is only read or loaded.

The main categories of data that are located in the repository include: metadata that describes how to extract information from various sources; actual Data (archives), reflecting the state of the subject area at specific points in time and providing the highest level of detail, as well as the final data obtained on the basis of analytical calculations based on actual data

When building an information warehouse for tax inspection data, the following parameters are taken into account:

Download speed;

Loading technology;

Data quality management and support for various types of data;

Scalability;

Servicing a large number of users;

Administration;

Request generation tools.

In storages, it is necessary to provide periodic loading of new portions of data that fit into a fairly narrow time interval. The required performance of the download process should not impose limits on the size of the storage. Loading new data into storage includes data transformation, filtering, reformatting, integrity checking, physical storage, indexing, and updating metadata.

The repository must ensure local and global data consistency. Storages can accumulate data not only of standard types, but also of more complex ones, such as text, images, etc.

The data warehouse of the tax office can reach the volume of several hundred gigabytes. The DBMS underlying the storage should not have any architectural restrictions and should support modular and parallel processing, maintain operability in case of local failures, and have recovery tools.

Access to the data warehouse is not limited to a narrow circle of tax inspection specialists. The storage must support hundreds of users without slowing down requests.

When administered, the DBMS must provide control over the approach to resource constraints, report on resource costs, and allow prioritization of different categories of users or operations.

The user must have the appropriate means of generating requests and, in particular, the ability to conduct

Rice. 3.3. Sources of information for the repository

analytical calculations, consistent and comparative analysis, as well as access to detailed and aggregated warehouse data.

The main goal of creating a tax inspection data warehouse is to provide a holistic, objective image of the existing reality in the field of taxation. To obtain such an objective view, information from all possible sources must be accumulated in the electronic information repository (Fig. 3.3).

All incoming information can be divided into the following main categories:

Registration data of legal entities and individuals - come from legal entities and individuals when they are registered;

Information about the property status of taxpayers - comes to the tax service from legal entities and individuals, registration chamber, traffic police, etc.;

Information about the financial and economic activities of legal entities and individuals - comes from legal entities and individuals, the Ministry of Internal Affairs, etc.;

Information about the settlement and payment activities of taxpayers - comes from banks, from legal entities and individuals;

The results of the activities of the tax inspectorate - come from the relevant divisions of the tax inspectorate;

Regulatory reference information - comes from government bodies, Rosstat.

Based on this information, it is possible to identify violators of tax legislation through cross-processing of information accumulated in the data warehouse, analysis and forecasting of tax revenues, macro- and microsimulation modeling, as well as the execution of requests from regional, territorial divisions of the tax inspectorate and from government agencies. management.

The creation of an information warehouse is accompanied by a rather laborious technological process, which includes the following sequential steps:

Examination of the information needs of the functional divisions of the tax service with the definition of access rights to information at various levels;

Building a functional model using high-level CASE technologies and developing the structure of tables and databases using lower-level CASE technologies and table management system architecture;

Building a storage prototype on the selected system and technical platform;

Connection and configuration of tools and procedures for maintaining databases in working condition and automated and manual entry of information into the repository;

Filling the repository with data from information systems of inspections of local and regional levels, city, federal and non-governmental organizations;

Connecting and configuring application programs for working with storage information, taking into account access rights for specific workplaces of employees of tax service departments;

Issuance of instructional materials for various user groups on working with an electronic information data warehouse.