home Credit cards Automated information systems of the federal tax service. Local functions

Automated information systems of the federal tax service. Local functions

The main software elements of the AIS "Tax"

1. Versatile workstation

The system is organized as a Universal Workplace. The principle of separation of functions is implemented through a tree of documents and modes. The tree consists of folders, branches and modes. Access to tree elements is determined by the user's belonging to a functional role. Role rights are defined by the administrator. Standard interface elements accepted in the Windows environment are used. The screen layout is user-configurable. A multi-window interface is supported, which creates convenience in operation.

2. Navigator

As a rule, in most software applications, data is displayed in the form of a table using a special Navigator program. The tool allows you to run queries and save the results as an MS Word or Excel file. This is the main program, the development of which gives the user the skill to work in any mode.

3. Setting parameters for data selection.

This is a special small program for data retrieval, which is used when maintaining directories, entering tax documents.

4. Registration of documents

The purpose of registration is to reflect the fact of receipt of the document by the inspection.

5. Face identification.

This is a mini search for a person and their accounts. There is a concept of "Face". Persons are divided into legal and physical. It is determined whether a person is a taxpayer, a bank, an inspection body, a state registration authority, etc. The program is used in terms of operational accounting when entering tax documents, in servicing NSI.

6. Technological processes

Technological processes are intended for processing data on a business day, calculating reporting forms, and mass generating documents.

7. Print outgoing documents

A workplace for printing has been moved to a separate workplace. The Delayed Print Queue contains documents that do not need to be printed immediately. The remaining documents are output to the printer at the place of formation.

8. Dossier of the taxpayer

A dossier on reporting and a general dossier is kept on the taxpayer. Information is generated on whether the taxpayer submits the balance sheet, tax calculations, and advance payment certificates in a timely manner. The information may be used to control tax discipline.

9. AIS "Mail"

This is a small program for correspondence between users of the system.

tax electronic software information

List of software products used in the Inspections of the Federal Tax Service

Currently, the technical basis of informatization in the Federal Tax Service is local area networks based on personal computers such as IBM PC.

The main operating systems are Microsoft products and in some UNIX type. FoxPro, Clipper, MS SQL Server, Access Informix, Oracle are used as database management systems. The main software products operate on the "file-server" technology, that is, there is a local network with several PCs.

Documentation and document flow in the Federal Tax Service

The units of information flows can be documents, indicators, details, symbols.

Documents and the information contained in them can be divided into the following groups:

1) at the place of compilation:

input (incoming to the inspection);

weekend (outgoing from the inspection);

2) according to the deadlines for submission:
- * Regulated - documents for which the deadline for execution and submission is determined;

non-regulated - documents executed on demand.

TIN - an individual is a twelve-digit numeric code built according to the positional coding system:

TT NN XXXXXXX SS,

where TT is the code of the territory of the administrative-territorial division of Russia;

NN - code of the territorial tax inspectorate that carried out the delivery to the taxpayer's account;

ХХХХХХ - the actual serial number of the taxpayer;

SS - service character (check number).

So, for example, the first 4 digits - 4823 refer to persons registered with the Inspectorate of the Federal Tax Service for the Levoberezhny District of Lipetsk.

Bodies of representative power and administration send the following information to the Federal Tax Service:

orders;

legislative acts on the introduction of local taxes;

information on the actual amounts of taxes and other payments to the budget received.

Law enforcement agencies provide data on vehicles, on concealment of income, materials on the facts of violations for which criminal liability is provided.

The Department of Finance provides materials from emission projects, data on tax deferrals, monthly amounts of taxes and other payments to the budget.

Banks and credit institutions submit payment documents, data on financial and economic transactions of payers for the financial year, on the opening or closing of bank accounts.

The Federal Tax Service makes submissions for the collection of amounts from taxpayers (excises, VAT), monthly notifies the receipt of excises and VAT in the Federal budget.

Regional bodies of the Federal tax service provide information corresponding to the rights of access to it, credit and financial authorities, state statistics authorities, the Ministry of Internal Affairs.

List of output forms:

Extract from the payer's personal account (cumulative balance).

Payer's balance sheet.

The payer's calculation balance in the context of budgets.

The status of the payer's settlements.

The state of the payer's settlements in the context of budgets.

The state of the payer's calculations for taxes in the context of the budget, etc.

The procedure for the tax authorities

The tax authority operates in the following order:

Within 24 hours (excluding weekends and holidays) from the receipt of reports in electronic form:

confirms the authenticity of the electronic signature of the taxpayer;

generates a receipt for acceptance of reports in electronic form (i.e. certifies the received reports with an electronic signature of the tax authority) and sends it to the taxpayer;

checks the received reporting for compliance with the approved format and generates a protocol for the input control of reporting;

sends the protocol of input control to the taxpayer.

Functionality of the Department of registration and accounting of taxpayers

On the basis of the functions assigned to the competence of the Department of registration and accounting of taxpayers, we will build a table that also reflects the performers of the functions and the frequency of their performance.

Function name	Responsible executor (position title)	Periodicity of execution (within a month)
State registration legal entities, including the adoption of a decision to make an appropriate entry in the Unified State Register of Legal Entities (EGRLE) or to refuse state registration.
Maintenance of the territorial section of the Unified State Register of Legal Entities, including analysis of the completeness and reliability of the information included in the register and the daily formation of arrays for data transfer to a higher level.
Accounting for taxpayers, including registration of taxpayers using TINMSPP, TIN, deregistration of taxpayers, making changes to their credentials, involvement in registration of taxpayers who are not registered,	Senior State Tax Inspector
Maintenance of the territorial section of the USRN, including analysis of the completeness and reliability of the information included in the register and the daily formation of arrays for data transfer to a higher level.	state tax inspector
Preparation and transfer to the legal department of materials to ensure the proceedings on cases of tax offenses, violations of the legislation on taxes and fees and state registration.
Participation in the proceedings on cases of administrative offenses (drawing up protocols on administrative offenses),	Chief specialist-expert
Coordination of work on initiating the procedure for the liquidation of legal entities.	Chief specialist-expert
Preparation of information on taxpayers for filing lawsuits with the judicial authorities on the liquidation of a legal entity or the invalidation of the state registration of an individual as an individual entrepreneur.
Providing information on the state registration of legal entities to the state bodies specified in Appendix No. 4 to the Rules for Maintaining the Unified State Register of Legal Entities, approved by Decree of the Government of the Russian Federation No. 438 dated June 19, 2002 “On the Unified State Register of Legal Entities.
Formation for publication of the information contained in the Unified State Register of Legal Entities, as well as information about the TIN of taxpayers, series and numbers of certificates recognized as invalid.
Providing information from the Unified State Register of Legal Entities, including copies of documents contained in the registration file, as well as providing information from the Unified State Register of Legal Entities.	state tax inspector
Participation in the preparation of responses to written inquiries regarding state registration of legal entities and accounting of taxpayers.	state tax inspector
Registration of commercial concession agreements.	Senior State Tax Inspector
Work with information on opening (closing) bank accounts of taxpayers coming from banks and from taxpayers.
Formation of established reporting on the subject of the department's activities.	Senior State Tax Inspector
carries out general management of the structural unit, determines the duties of his deputies, approves job descriptions employees of the structural unit, makes proposals on the appointment, transfer and dismissal of employees, as well as on the encouragement and imposition of penalties on them;	Head of Department
responds in the prescribed manner to letters from enterprises, institutions, organizations and citizens, receives citizens and officials of enterprises, institutions and organizations;	Head of Department
takes part in the work of the collegium and meetings held by the leadership of the state tax inspectorate for the subject of the Russian Federation and makes proposals on issues related to the competence of the structural unit;	Head of Department
bears personal responsibility for the fulfillment of the tasks and functions assigned to the structural unit, for compliance with the current legislation, orders, instructions and instructions of the State Tax Service of Russia and the state tax inspectorate for the constituent entity of the Russian Federation, the safety of property and documents administered by the unit,	Head of Department

The automated information system "Tax 2 Moscow" is designed to automate tax administration processes carried out in tax authorities at the regional and local levels. The system meets all the necessary requirements of the Federal Tax Service for software, hardware and information support, and is also certified under the GOST R certification system of the State Standard of Russia.

AIS "Tax 2 Moscow" is a unique information system designed specifically for operation in the largest regions. The high concentration of capital and business activity, and, as a result, a high share of revenues to the budgets of various levels, require special attention to the automation of tax administration processes. AIS "Tax 2 Moscow" was originally designed and created taking into account the following factors:

Large amounts of information to be entered and processed.
A large number of users of the system.
Increased requirements for reliability and fault tolerance.
Developed telecommunications infrastructure.
It does not impose high requirements on the level of training of users in the field of information technology, for working in the system, its maintenance and support.

Distinctive features

AIS "Tax 2 Moscow" designed as unified distributed information system covering the Department of the Federal Tax Service for the city of Moscow, territorial and inter-district inspections. AIS "Tax 2 Moscow" at the local level, AIS "Tax 2 Moscow" at the regional level, as well as software systems for the Data Processing Center and the Unified Registration Center.
Centralized maintenance of reference information, document templates and other configuration information at the regional level. At the local level, a minimum set of inspection-specific settings has been left.
System activity- the user does not need to constantly keep in mind a lot of information about taxpayers and terms tax measures- the system itself will "prompt" the user that he is working with a taxpayer - a participant in a tax evasion scheme, will issue recommendations on taking the necessary measures to eliminate the arrears, will warn about the approaching deadline for issuing a claim for payment of tax, forming a decision on the collection of funds and other possible actions .
Friendly interface. One of the main principles laid down in the AIS "Tax 2 Moscow" is ease of operation for the end user and an intuitive understanding of the user interface. To do this, the system functions are implemented in the form of modes or scenarios that define a typical sequence of user actions. Electronic forms of documents and tax declarations repeat the approved paper forms as much as possible.
All components of the AIS "Tax 2 Moscow" are made in a single architecture, are interconnected at the level of the information model and at the level of program interfaces, are subject to uniform rules of administration and technical support.
Performance and Reliability provided by the use of a three-tier application architecture that provides the possibility of simultaneous operation a large number users and allows scaling the system by connecting additional application servers with increasing load and choosing Oracle DBMS as a database management system.

Local functions

AIS "Tax 2 Moscow" automates all the main functions of tax administration: from registration and accounting of taxpayers to on-site inspections and the formation of statistical reporting, both for legal entities and for individuals.

Regional level functions

A unique block of control and analytical functions implemented at the regional level (Taxpayer Dossier, Federal Tax Service Dossier, Analysis of data on budget revenue mobilization, Monitoring of key business processes) allows you to receive real-time information on the whole Department, in the context of inspections or on a specific taxpayer. These opportunities are provided by subsystems of the local level, which specifically contain functions for the prompt presentation of the necessary information to the regional level.

Escort service

For effective support and support, a specialized service has been organized, a support site has been developed and actively operated, through which interaction between users, methodologists and system developers takes place, completeness and timeliness of answers to user questions and processing of proposals for the development of the system are controlled. Information about emergency situations occurring in the system is automatically sent to the site.
Automated control over the deployment of the AIS "Tax 2 Moscow" ensures the complete identity of the system in all inspections at the local level, which greatly simplifies the IT administration of the system and allows you to switch to the support of the system by a centralized IT service from the regional level.
Despite the fact that the Oracle DBMS is used as a database management system, IT employees performing the functions of administering and maintaining the AIS "Tax 2 Moscow" do not need deep knowledge of the DBMS itself, since all actions for maintaining the system are clearly regulated by the relevant instructions, which are updated with each new version of the software product.

Modern technologies

Open architecture and use in the development of the most modern technologies make it possible to quickly implement such interesting and promising solutions as information interaction with taxpayers via real access (on-line) communication channels, including access to personal account data and submission of reports via the Internet. Using the principles of a single information space and mechanisms of remote access to data laid down in the AIS "Tax 2 Moscow", solutions were implemented in a short time to track participants in tax evasion "schemes" and to automate the VAT Reimbursement Commission operating in the Moscow Federal Tax Service.

About developers

Teams of specialists from the State Scientific Research Center of the Federal Tax Service of Russia, TI Systems, OVIONT INFORM and AMM-TaxPro, who have extensive experience in working on projects with federal and regional government departments, took part in the development and development of the system. The work of the teams is organized in accordance with the requirements of GOST ISO 9001-2001, which is confirmed by the Certificate of Conformity.

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

The goal of a tax management system is to optimize and effective development economy through the influence of the subject of management on the objects of management.

In the system under consideration, the objects of management are enterprises and organizations of various forms of ownership and the population. The subject of management is the state represented by the Federal Tax Service. The impact is carried out through a system of taxes established by law.

Tax inspectorates daily process a large amount of information received from banks and taxpayers, and therefore, without the creation of information systems, automated workplaces and other means of automation and computerization, it is almost impossible to ensure the timeliness and completeness of tax collection. Created in the Federal Tax Service, the AIS "Nalog" is a tool for the rapid collection, processing, accounting and evaluation of information on the state of taxation, as well as for managing the activities of tax authorities based on the integrated use of modern media.

The main objectives of the AIS "Tax" are:

increasing the efficiency of the functioning of the taxation system due to the efficiency and improvement of the quality of decisions made;

improving the efficiency of work and increasing the productivity of 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 control over compliance with tax laws;

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;

reduction in the amount of paperwork.

AIS "Tax" belongs to the class of large systems. To it, as well as to any similar system of this class, a number of requirements are presented: achieving the goals of creating a system; compatibility of all elements of this system both within its framework and with other systems; consistency; decomposition, etc. These requirements mean the possibility of upgrading the elements of the system, adapting them to changing conditions; reliability in operation and reliability of information, single entry of initial information and multifunctional, multifaceted use of output information; the relevance of the information stored in the database. With minimal manual labor, AIS should ensure the collection, processing and analysis of information about the state of the control object, the development of control actions, the exchange of information both within the system and between other systems of the same and different levels.

Automated information technology (AIT) in the tax system is a set of methods, information processes and software technical means, united in 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 documented 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, the use of information technology, the creation of information systems that effectively support the functioning of the structure of tax authorities.

The creation of such a system is associated with the solution of a number of problems. This is, first of all, the information association of tax services with telecommunications networks and the provision of access to information resources of each of them; development, creation and maintenance of databases; equipping tax authorities with computer systems with advanced peripherals; development of software tools that provide a solution to the functional problems of the system.

To create an automated information system of the tax service, it is necessary to know what functions are characteristic of each level and how the interaction between these levels is carried out. The system has a hierarchical structure (Fig. 9.2). 3rd level:

Tax inspections of districts

City Tax Offices

Tax inspections of urban areas

Interdistrict inspections of the Federal Tax Service

Ministry of Finance of the Russian Federation

th level:

Interregional

FTS inspections:

by federal districts

by major taxpayers

for centralized data processing

Department of the Federal Tax Service

Russian Federation by subjects of the Russian Federation Fig. 9.2. The structure of the system of bodies of the State Tax Service of the Russian Federation

The structure and composition of the Russian taxation management system correspond to its administrative-territorial division. The first and second levels of the Federal Tax Service carry out methodological guidance and control over taxation by type of tax. Direct interaction with control objects, i.e. taxpayers (both legal entities - enterprises and organizations, and individuals - the population), carries out the third level - local tax services.

An important task of automating the work of the tax service is not only solving on a computer the tasks of monitoring, processing and storing information on the calculation and payment of various taxes, maintaining the regulatory framework for tax legislation.

administration, the formation of reports for tax authorities, but also the creation of an automated interface with banks, customs authorities and other external structures.

AIS is being created in the tax authorities, designed to automate the functions of all levels tax system to ensure the collection of taxes and other obligatory payments to the budget and off-budget funds, to conduct a comprehensive operational analysis of materials on taxation, to provide government bodies and other levels of tax services with reliable information. AIS "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 "Nalog" solves the following tasks: acceleration of documentation processes, exemption from routine calculations, work in accordance with tax legislation, the use of electronic document management, error-free calculations, etc.

AIS "Nalog" has the ability to constantly improve, responding to the growing needs of its users, to develop taking into account the best world experience.

The creation of the AIS "Tax" is based on the concept of the life cycle of software systems. At the first stage, the analysis of the subject area and the development of a problem statement or a set of tasks are carried out. The task is set with the direct participation of tax service specialists, whose functions are subject to automation. The essence of this stage is the examination of the organizational and functional structure of the tax authority and the development of terms of reference, for which the methods of information analysis, operations research, and complex systems theory are used. On the basis of the terms of reference, a technical design of the automated system is developed. The purpose of this stage is the creation of information-logical models of the taxation system. The most important part of creating a technical project is the choice of software tools and methods for implementing the project. The selection criteria include the following: optimal compliance with the information-logical model of the tax authority, the performance of the main processing functions, the ability to function in various operating environments, the ability to create an information interface with other environments and systems, the prospects for the development of the environment, taking into account modern trends in information technology and a number of others. For the implementation of individual simple tasks, spreadsheets can be used.

A significant place in the project is occupied by information and reference systems: legislative and regulatory acts on taxation, databases on general legal issues, databases on instructive and methodological materials, etc. Not a single structural subdivision of the tax authorities can do without their use. The systems that support these databases include "ConsultantPlus", "Garant", "Kodeks" and other similar systems.

An important step at the stage of technical design is to determine the composition and structure of professional databases, the functional and information composition of which depends on the functions of a particular contractor. These include databases of initial and reporting data on tax revenues in different sections, databases of internal documents for various purposes, databases containing letters, proposals, responses to tax legislation etc. To create such databases, both individual design methods and existing software tools can be used.

The next step is detailed design. At this stage, work is carried out to create the necessary documentation, structuring and programming the components defined in the previous stage. Based on the results of the working draft, a complex of workstations for specialists of tax authorities, a complex of user databases, and a complex of technical documentation for the system are being created. The tools used at the detailed design stage include the whole variety of software products, from operating systems to programming languages.

Upon completion of the detailed design, the implementation of the developed project is carried out. Implementation is carried out according to a methodology containing a list and sequence of activities related to the implementation of AIS, expected results, critical failure points, critical time periods. In accordance with the implementation methodology, the initial data for implementation are prepared. Test Case reflects real information sets and contains all possible combinations of information conditions for each functional task to identify the largest number of failures. Particular attention should be paid to bottlenecks in the technological process of information processing. Based on the results of implementation, an act is drawn up, which contains an assessment of the result obtained and a list of comments. After the deficiencies are eliminated, a project acceptance protocol is drawn up, which completes the design process.

During the operation of the system, it is necessary to carry out project maintenance. This is due to the fact that the project is essentially a prototype of the system being designed, is being developed by informatization specialists and can be further upgraded in accordance with changes in the conditions for the functioning of the tax service system.

On the 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.

The basis of the new information technology is distributed computer technology, user-friendly software and advanced communications. The fundamental difference of the new information technology is not only in automating the processes of changing the form and location of information, but also in changing its content. In this regard, we can talk about two approaches to the introduction of new technology in the tax structure. In the first case, information technology adapts to the existing organizational structure, only the existing methods of work are modernized. At the same time, communications are poorly developed, and the complex of technological operations covers only local workplaces. This approach minimizes the degree of risk from implementation, as costs are minimized and the organizational structure does not change. There is a merger of the functions of collecting and processing information with the decision-making function.

In the second case, the organizational structure is changed in such a way that information technology has the greatest effect. A characteristic feature of this approach is the maximum development of communications and the development of new organizational relationships that were previously not economically feasible. In addition, it becomes possible to expand the system in accordance with the needs of the organization and available resources. At the same time, data archives are rationally distributed, the volume of circulating information is reduced, and the efficiency of each management level is achieved.

Both approaches are characterized by a change in the use of technical means associated with the combination of technology with the user's workplace, which makes it possible to close the gap between information and organizational structures. Personal computers, which are the basis of new information technology, allow you to integrate information processes into various institutions. At the same time, due to the universality of the technical means used, technological, methodological and organizational integration of information systems in the form of a network of automated workplaces is ensured.

Like any economic system, AIS of the tax service has a standard composition and consists of functional and supporting parts.

Functional subsystems of AIS "Tax". 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. Functional subsystems consist of task complexes characterized by a certain economic content, the achievement of a specific goal, which the management function should provide. In the complex of tasks, various primary documents are used and a number of output documents are compiled on the basis of interconnected calculation algorithms. Each complex includes separate tasks. The task is characterized by logically interconnected output documents obtained on the basis of a single source data.

Each level of the tax system has its own functions, and hence its own composition of functional support. At the federal level, the strategy of the entire tax system of Russia is determined, methodological and conceptual issues of taxation of legal entities and individuals are resolved. In addition, the divisions of the Federal Tax Service are engaged in checking the work of lower levels, issues of planning and financing the expenses of tax authorities on the ground, manage the organization of accounting and statistical accounting and reporting in tax authorities, carry out work on the introduction of automated technologies in tax authorities, etc.

Based on the main functions that have been considered, the following main functional subsystems can be distinguished at the regional level:

preparation of standard reporting forms. The subsystem for the preparation of standard reporting forms is associated with the formation of summary tables of statistical indicators that characterize the types of activities of the departments of the Federal Tax Service of the Russian Federation in terms of collecting various types of tax payments and monitoring this process;

control activity. Control activity primarily involves maintaining the State Register of Enterprises and Individuals, which contains official registration information about enterprises (legal entities), and the register of individuals stores information about taxpayers who are required to submit an income declaration, as well as pay certain types of taxes from individuals. persons. The control also includes the activities of documentary verification of enterprises;

methodological, revision and legal activities. 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 and the Federal Tax Service. This subsystem collects, processes and analyzes information received from territorial tax inspectorates and related to the correct application of tax legislation;

analytical activities of territorial inspections. Analytical activities include analysis of the dynamics of tax payments by all categories of taxpayers, forecasting the collection of certain types of taxes, economic and statistical analysis 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.;

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

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

registration of taxpayers;

cameral check;

maintaining settlement cards (NP) with the budget;

analysis of enterprises of financial and economic activity (FHD) NP;

field documentary check;

maintenance of regulatory and legal documentation;

intradepartmental tasks;

processing documents of individuals.

The NP registration subsystem is associated with the function of timely and complete accounting of tax payers and payments to the budget. It contains complete information on all taxpayers, both legal entities and individuals. When registering or re-registering any enterprise, all initial data about it must be recorded and entered in the State Register. These data are necessary for users - employees of the tax authorities. The tax authorities use them as basic information for each taxpayer, so the data must be entered into a computer and can be used in other subsystems, for example, in a desk audit or maintaining budget settlement cards (KRSB) of the NP.

The in-house audit subsystem has such functions as control over the correctness and timeliness of the submission by payers of accounting reports and tax calculations related to the calculation and payment of taxes and other payments to the budget. The subsystem is necessary for automating the procedures associated with the acceptance of financial statements of enterprises, as well as tax calculations. Its tasks include: checking calculations, linking reporting forms and tax calculations, issuing recommendations for on-site documentary audits. The subsystem has internal links with other subsystems, such as registering IRs, maintaining settlement cards with the IR budget, on-site documentary checks, etc.

The KRSB NP maintenance subsystem performs the functions of collecting data on tax receipts by taxpayers and types of taxes, monitoring the timeliness of paying taxes to the budget, calculating penalties, calculating the balance of settlements, issuing any certificates of arrears and overpayments for enterprises, etc.

The analysis subsystem of the PCD of NPs is interconnected with the subsystems of registration of NPs, as well as desk and on-site documentary checks, since the analysis is carried out on the basis of data obtained both during the registration of NPs and during desk checks. Based on the results of the analysis, a list of enterprises is determined that have violations in the procedure and terms for submitting the main documents necessary to obtain data on taxes and other payments to the budget and pay them. Based on this, a list of enterprises subject to on-site documentary verification is formed.

The subsystem of field documentary verification refers to the control type of activity of tax authorities. This is one of the most important functional subsystems, as it provides in-depth control based on the analysis of primary documentation and the execution of legislative and other administrative documents by taxpayers, the identification of violations of the law, the determination of sanctions for violations, etc. This subsystem is connected with almost all other functional subsystems of the AIS "Tax".

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

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

The subsystem for processing documents of individuals can be identified as a separate part of the functional support, since it should control and manage information on the main types of taxes from individuals provided for by the legislation of the Russian Federation. It includes most of the tasks solved in all functional subsystems related to the processing of information on legal entities. This subsystem functions on the basis of the application of legislative acts that allow the tax service to exercise control over the correct calculation of income tax, personal property tax, land tax, etc. The subsystem calculates the amount of taxes, maintains personal accounts, prints notices of the amounts of taxes accrued, draws up various accounting reports.

Let's consider the procedure for implementing the tasks and information interaction of the main subsystems of the functional part of the AIS "Tax" on the example of the lower level - inspections of cities and regions - in terms of working with legal entities.

The processing of information begins with the accounting and registration of taxpayers, which are carried out by the registration and accounting department of the IR. This service is guided in its activities by the regulatory framework, accepts all necessary registration documents from the taxpayer, on the basis of which a database is created containing all information about the taxpayer, and assigns a taxpayer identification number (TIN) to the taxpayer. Thus, an "electronic folder" is created for the taxpayer. The information contained therein is used by all other structural divisions tax inspection, and the information generated in the subsystem "Registration of enterprises" is used by other functional subsystems of the AIS "Tax". First of all, the consumer of this information is the subsystem "Desk check". To solve the problems of a desk audit, the service of tax inspectors collects established by law deadlines reporting documents from taxpayers. So, the main documents are:

balance sheet of the enterprise (f. 1);

income statement (f. 2);

appendices to the balance sheet (f. 3, 4 and 5);

income tax, VAT, corporate property tax and other tax calculations.

An in-house audit consists in determining the correctness of filling out financial statements, calculating tax amounts, and the accuracy of filling out forms. To do this, the reporting data submitted by the taxpayer are entered into a computer, and the taxpayer's electronic folder is replenished with new information that makes it possible to track the main indicators of the results of the financial and economic activities of the enterprise in different periods.

Solving the tasks of a desk audit is associated with the use of not only the data generated in the "Enterprise Registration" subsystem, but also regulatory and reference information on organizational and legal forms, tax rates, payment terms, various tax benefits and other information created in the "Maintaining normative-legal documentation”. In addition, the result of a desk audit depends on the use of information obtained from external sources (credit institutions, bodies of technical inventory, customs service, etc.). The use of computer technology makes it possible to track the dynamics of an enterprise's development, its compliance with tax laws, identify violations of the law, charge payments to the budget and form a list of enterprises for documentary verification. The information generated in this subsystem serves as the basis for solving the problems of other functional subsystems related to the processing of data on legal entities - taxpayers. First of all, this concerns documentary checks.

Field documentary audits are carried out by authorized officials of tax authorities on the basis of a decision of the head (or his deputy) of the tax authority. The purpose of the field audit is to identify the correctness and reliability of the organization and maintenance of accounting records at enterprises, the timeliness and completeness of tax payments and other payments to the budget, as well as the correctness of the application of existing benefits. The audit is carried out at the location of the taxpayers' enterprises. It provides viewing of all necessary documentation of the enterprise. The use of computer technology to solve the problems of documentary verification makes it possible to draw up an audit report that sets out all the violations of tax legislation and the procedure for organizing and maintaining accounting at the audited enterprise, and to charge fines and penalties in accordance with the qualification of violations. To do this, it should be possible to access the databases of such subsystems as "Registration of NP", "Desk check", "Maintaining legal documentation". The information generated in the Field Documentary Inspection subsystem is used by the KRSB Maintenance subsystem to account for tax arrears or overpayments, as well as to reflect data on the sanctions applied under the inspection report. With the help of a computer in the "Maintaining KRSB" subsystem, the balance of settlements between the enterprise and the budget for each tax is revealed. Data for each taxpaying enterprise on the amount of taxes accrued comes from the subsystems of in-house and on-site documentary audits. Banks receive information about taxes paid and money credited to the budget account. Comparison of accrued and paid amounts for specific taxes and terms allows you to determine the balance of calculations. As a result, the amounts of arrears or overpayments for all taxes and tax payments to the budget are determined. If the taxpayer has formed an overpayment on one of the taxes, then it can be set off against future payments, taken into account against repayment of arrears on other taxes, or returned to the payer to his current account. If there is a arrears on any taxes, then the payer must pay it off, otherwise this amount is withdrawn from his current account in an indisputable manner on a collection order.

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

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 workplaces both within the tax authorities and when they interact with other economic objects and systems.

The software is a complex of various software tools of a general and applied nature necessary to solve the problems of tax authorities.

AIS "Nalog" should be equipped with such a set of technical means that would ensure the implementation of control algorithms, communication between systems, ease of input of initial information, variety of output of processing results, simplicity and manufacturability of maintenance, compatibility of all technical modules both in software and in information aspect. An essential requirement is the development and operation of a system based on existing operating systems of various types, application packages focused on data processing and solving functional problems, database management systems that provide accumulation, maintenance and issuance for processing of information necessary for solving a problem by the user or satisfying its information request, software packages that provide information exchange between systems, etc.

Currently, the technical basis of informatization in the Federal Tax Service is local area networks based on personal computers IBM PC and only some Macintosh. The main operating systems are products from Microsoft and Novell, in some UNIX and WINDOWS. FoxPro, Clipper, MS SOL Server, Access Informix, Oracle, Pick are used as database management systems. The main software products operate on the "file-server" technology, i.e. there is a local network with several PCs.

The organizational form of using the hardware and software tools of the AIS "Tax" are the workstations of employees of tax services.

In the tax system, an automated workplace is a complex of technical modules interconnected, provided with software and capable of implementing a complete information technology. The complex includes the following modules: processor, display, printer, keyboard, mouse, plotter, scanner, streamer, equipment for remote data transmission. The software elements of the workstation are operating systems, database management systems, application software packages, original programs, graphic and text editors, spreadsheet processors, etc. Thus, we are talking about a complex of technical and software- tool of any user.

The concept of workstation is often associated only with a set of hardware and software tools that provide the solution of certain functional tasks of the end user. However, in practice, it should cover all problems - from the creation of distributed data processing systems with the definition of information levels to the solution of ergonomic issues (location and composition of technical means, ease of use, etc.). AWS provides the user with the capabilities of modern informatics and computer technology and creates conditions for working without an intermediary - a professional programmer. This ensures offline work and the ability to communicate with other users within the organization.

To automate each category of work, personal computers are equipped with various software packages that provide the necessary technological level of work of the workstation. A prerequisite for the effective use of the workstation is the presence in it of a service system to support the user's work, which includes training programs for working on the keyboard, rules for protecting information and handling media, technological instructions with examples of specific types of work. The system must answer user questions, i.e. act as an operational consultant. The functional structure of the AIS "Tax" allows you to organize in tax inspections an automated workplace for processing documents of both legal entities and individuals. The composition of automated workstations for processing documents of legal entities is similar to the composition of the functional part of the AIS "Tax" and should include the following workstations: registration of enterprises, desk audits, maintaining personal cards of enterprises, etc. Depending on the amount of information and the distribution of functions between the departments of the tax authorities, workstations can be combined into one (or several) local area network or a multi-user system.

AWS "Registration of enterprises" is intended for entering information on controlled enterprises and founders of enterprises (individuals and legal entities), obtaining information on enterprises in the form of grouping tables, etc.

For each taxpayer, the database must have its attributes. Initially, when registering any new enterprise, all initial data about it must be entered into a computer with a specific number assigned to it in order to enter it into the State Register. The database obtained as a result of entering primary information is the basis for desk audits and maintaining personal cards

AWP "Desk Check" is used to automate the process of accepting accounting and tax reporting of enterprises registered with the tax inspectorate.

When conducting a desk audit, the workstation should implement the following main functionality:

automatic verification of calculations, interconnection of reporting forms, tax assessment;

formation of a reliable database on a computer as a result of receiving accounting and tax reporting, which can be used to automatically generate tax inspection reporting forms to higher organizations;

obtaining information for its subsequent use by other workstations.

AWS "KRSB NP" is designed to maintain personal cards for budgets and types of taxes. It should provide the following features:

take into account accruals and payments of NP based on primary documents;

automatically carry out the calculation of the balance, the accrual of penalties, the issuance of the amount contributed by the enterprise to the budget;

receive a certificate of arrears and overpayments for enterprises;

carry out an analysis of the state of the KRSB.

AWP "Analysis of FCD NP" allows you to analyze the results of the activities of enterprises based on the data generated by the inspector during desk audits, and allows you to select enterprises for on-site documentary verification.

Analysis of PCD NP is carried out on the basis of data obtained both during registration and during a desk audit. On their basis, a list of enterprises that did not pass the desk check in time is formed in the computer, and it is possible to automatically print addresses from the existing database of enterprises before closing their settlement accounts or for the purpose of some other correspondence.

AWS "Field check" is designed to automate the process of recording information on field tax audits of taxpayers registered with the tax authority.

AWP allows you to implement the following main functionality:

selection of taxpayers for the formation of a plan for on-site inspections based on the analysis of FCD;

formation of various documents (decisions, requirements, etc.) used by tax authorities in the process of conducting an audit based on the analysis of FCD;

automated calculation of penalties and fines, taking into account the data of the taxpayer's KRSB in case of detection of violations of tax legislation;

accounting of information on conducted counter checks;

automatic generation of various reporting forms of the tax authority in accordance with the orders of the Federal Tax Service;

formation of a financial statement for the transfer of information to a higher level in accordance with the orders of the Federal Tax Service.

AWS "Legal Department" allows you to work with legislative acts, resolutions, decrees, orders and other government documents, orders and orders of the Federal Tax Service of the Russian Federation and the tax inspectorate for the region and city, as well as with instructions on taxation and other issues of the tax service.

The main function of the AWP is to accompany claims to court and arbitration.

Information support of the automated tax system. Information support is an information model of tax authorities. It 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. In the information aspect, the system should provide sufficient and complete information to implement its main functions, have rational coding systems, use common information classifiers, have well-organized information files and databases managed by the DBMS, generate output information in a form that is convenient for users to understand, and etc.

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

An important component of information support is the system of classification and coding. The unified information classification and coding system, on which the AIS "Tax" is based, includes all-Russian, departmental and system classifiers.

AIS "Tax" should use the Unified system of classification and coding of information, which is based on: all-Russian classifiers

countries of the world (OKSM);

economic regions (OKER);

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

state administration bodies (SOOGU);

industries National economy(OKONH);

types of economic activity, products and services (OKDP);

currencies (OKB);

units of measurement (SOEU);

licensed types of activity (LVD);

tax declarations (ND), etc.; departmental classifiers

forms of ownership (CFS);

organizational and legal forms of economic entities (KOPF);

revenues and expenditures of budgets in the Russian Federation (KDRB);

standard bank accounts (KBS);

banks (CB);

tax authorities (NO);

registration authorities, etc.; system classifiers

types of documents on registration of land categories, types of property, types of budget, types of taxes, groups of bankrupts, etc.;

types of objects of taxation (KOH);

tax incentives(KNL);

types of tax benefits (KTNL);

penalties (KSS);

taxpayer identification numbers (TIN);

system of designation of state tax inspections (SOGNI).

The classifiers used by the tax authorities are developed according to general rules and taking into account the requirements for the construction of codes.

Consider the structure of the system classifier using the TIN of legal entities and individuals as an example. The identification number of the taxpayer - legal entity is a ten-digit numeric code built according to the positional coding system:

TT NN XXXXX C,

where TT is the code of the territory of the administrative-territorial file

Russia;

XXXXX - the actual serial number of the taxpayer;

C - service character (check number).

The identification number of a taxpayer - an individual is a twelve-digit numeric code built according to the positional coding system:

TT NN XXXXXXX SS,

where TT is the code of the territory of the administrative-territorial

division of Russia;

NN - code of the territorial tax inspectorate, carried out

having registered the delivery with the taxpayer;

ХХХХХХ - the actual serial number of the taxpayer;

SS - service character (check number).

Currently, within the framework of the Federal Tax Service, a bar coding technology is being introduced, which makes it possible to quickly and efficiently process incoming information. The program is designed for printing tax notices and payment documents. Bar coding is one of the types of automatic identification using the method of optical reading of information. A certain set of strokes (dark stripes) and spaces (light stripes) is a sign, and the combination of a number of signs forms an object code. In other words, a bar code is a way of entering information into a computer, with the help of which an object can be quickly identified and information about it entered into the processing system. The use of bar codes provides for the use of a single code at all stages of passing and processing information about taxes, the correctness of their calculation, the completeness and timeliness of their introduction into the relevant budgets.

To date, this technology is widely used in printing notices on the payment of property taxes to taxpayers - individuals. The new technology includes several stages: 1)

local level inspectorates prepare notices of payment of taxes calculated by the tax authority (tax on land, property, transport), together with a payment document of the form No. PD (tax) containing a barcode with a combination of all information about the payment necessary for processing; 2)

by scanning the barcode of the payment document, Sberbank enters all the necessary information into its database for its subsequent sorting by codes budget classification and transfer to tax inspections in electronic form; 3)

local-level inspectorates automatically process Sberbank's consolidated payment orders together with a text file containing the data of payment documents related to a specific consolidated payment order.

The above measures can reduce the processing time of payment documents of individuals and significantly reduce the volume of unexplained receipts.

Another way of using bar coding in the tax authorities is the processing of accounting and tax reporting of taxpayers on paper with a two-dimensional barcode printed on them. Special software has been developed for taxpayers that allows printing machine-oriented forms of accounting and tax reporting with a two-dimensional barcode containing all relevant information. A special workplace is organized in the tax authority, where reporting information is entered into the database using scanning. This technology is currently in the pilot phase.

Documents are the most common carrier of source and result information. The taxation system has a unified documentation system that meets certain requirements for the form, content and procedure for filling out documents. Unified documents are used at all levels of the system. These include most of the documents circulating in the tax authorities, ranging from financial statements and tax calculations submitted by taxpayers to tax inspectorates, and ending with reports compiled by tax authorities. Information flows represent a directed stable movement of documents from their sources to recipients and give the most complete picture of the information system of taxation. This is due to the fact that with their help spatio-temporal and volumetric characteristics are revealed, the dynamism of information processes and their interaction are reflected. Information flows reflect the organizational and functional structure of the tax authorities.

The documents and the information they contain are divided as follows:

in relation to the entrance and exit - to the input (incoming to the inspection) and output (outgoing from the inspection);

according to the terms of submission - for regulatory - documents for which the deadline for execution and submission is determined, and non-regulated - documents executed on request.

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

according to the functional areas of activity of the tax inspectorate: on legal and regulatory reference documents (laws, decrees, resolutions of state authorities and administration) and organizational and methodological documents (orders, directives, instructions, methods, decisions of the collegiums of the Ministry of the Russian Federation on taxes and fees, etc.); d.); documents for calculating and accounting for the receipt of taxes, fees and other payments (personal accounts of taxpayers, bank documents, tax calculations, declarations); documents on the control work of the inspection (accounting reports, balance sheets, acts of inspections of enterprises and organizations, log books of control work), etc.

Grouping documents into functional areas in accordance with the characteristics and purpose of the information contained in them determines the main flows of information in the management structure of the tax authority.

Composition of information resources of the Federal Tax Service: 1)

informational resources for work with taxpayers, USRN; 2)

tax reporting; 3)

auxiliary information resources; four)

information resources obtained from external sources.

Based on the registered incoming document, data is entered into the system. Incoming documents are received by the tax authority from the taxpayer, from other tax authorities, from financial and credit organizations (banks, treasuries), etc.

The following registers are provided for registration of documents in the system: 1.

Incoming documents for the registration of taxpayers: an application for registration, information from the registration authorities about objects of ownership or facts of ownership. 2.

Incoming tax documents: tax settlements, payment documents.

In the process of performing their main functions, tax inspectorates interact with state authorities, financial institutions, law enforcement agencies, and the customs service.

Bodies of representative power and administration send the following information to the Federal Tax Service:

orders;

legislative acts on the introduction of local taxes;

information about the amounts of taxes and other payments actually received by the budget.

Law enforcement agencies provide data on vehicles, concealment of income, materials on the facts of violations for which criminal liability is provided.

Finance departments provide materials from emission projects, data on tax deferrals, monthly amounts of taxes and other payments to the budget.

Banks and credit institutions submit payment documents, data on financial and economic transactions of payers for the financial year, on opening or closing bank accounts.

The Federal Customs Service makes submissions for the collection of amounts from taxpayers (excises, VAT), monthly notifies of the receipt of excises and VAT in the federal budget. Regional bodies of the Federal Tax Service submit information corresponding to the rights of access to it to the credit and financial authorities, state statistics authorities, and the Ministry of Internal Affairs.

The regulation for the acceptance and entry into the automated information system of the tax authorities of data submitted by taxpayers of tax declarations, documents that serve as the basis for the calculation and payment of taxes, and accounting statements, approved by Order of the Ministry of Taxation of the Russian Federation dated February 14, 2003 No. BG-3-06 / 65, indicates the procedure for accepting and entering tax and accounting reports in the AIS "Tax".

Requirements for the preparation of declarations and reports that accountants must comply with are established by separate orders of the Federal Tax Service and the Ministry of Finance of the Russian Federation. The regulation only explains how the tax authorities will check these documents. But this is useful information for taxpayers as well.

Firms can submit declarations on paper or electronic media (clause 2, article 80 of the Tax Code of the Russian Federation). In the latter case, reporting can be transmitted via communication channels or on diskettes.

The regulation describes three stages of processing reports when they are entered into the AIS "Tax":

registration of documents;

their entry into the database;

arithmetic control.

Registration of documents. When receiving documents, the tax inspector checks:

completeness of documents (availability of all declarations, calculations and accounting forms);

the presence of mandatory details on the documents.

If everything is in order, then the inspector puts a mark on each accepted report.

It is necessary that a mark (stamp) be put on the second copy of the report, which remains with the IR.

Errors may be found in the preparation of documents after they have been submitted. For example, the absence of any details, unclearly written (printed) characters, etc. In this case, within three days, the tax inspectorate must notify the enterprise in writing about which forms must be submitted again. In practice, the inspector can simply call the company and tell the accountant about the error.

Upon the expiration of six days after the deadline established by law for submitting accounting and tax reporting to the tax service, the inspectorate reconciles the list of registered IRs who are required to submit reports with the data on the actual submission.

When new tax returns come into effect, the following must be approved:

their forms;

filling instructions;

formats for submitting declarations in electronic form;

documents containing control ratios (to check the correctness of data entry).

Thus, when developing a new declaration form, its electronic form is simultaneously created.

Indicators for an electronic document are determined by the paper form of the declaration or report. If changes are made to the paper form, then the electronic document also changes.

The most promising way to submit reports is through public communication channels (for example, via the Internet).

If the company decides to submit declarations electronically (via communication channels), you need to remember the following.

First, the forms must be filled out in an electronic format approved in Russia. All major accounting programs allow you to do this.

Secondly, documents transmitted via communication channels (as a rule, the entire package of documents) must be certified with an electronic digital signature.

Within 24 hours after the receipt of the declaration, the tax inspectorate will send a receipt to the company confirming its receipt (also in electronic form). A receipt is a report received with the electronic signature of the taxpayer and certified by the electronic signature of the head of the tax inspectorate. It is this receipt that should be kept by the company in the computer and on floppy disks (disks).

Otherwise, tax services work with electronic reporting in the same way as with paper.

output information. List of output forms:

extract from the payer's personal account (cumulative balance);

balance of payer's settlements;

balance of the payer's calculation in the context of budgets;

the state of the payer's settlements;

the state of the payer's settlements in the context of budgets;

the state of the taxpayer's calculations in the context of the budget, etc.

In-machine information support forms an information environment to meet the various professional needs of users of the taxation system. It includes all kinds of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of files, databases, databanks. In terms of content, intramachine information support should adequately reflect the actual activities of the tax authorities. Files, as well as the data contained in them, can be divided into variables and constants according to the degree of stability. Variables are files containing such information, the volume of changes in which during the year exceeds 20% of the total annual volume. Files containing the rest of the information are considered permanent (conditionally permanent).

Variable files contain information:

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

analysis and forecasting of the tax base and receipt of taxes, fees and other payments;

control work of tax authorities;

on the legal practice of tax authorities, etc.

Permanent files contain:

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

texts of decisions of the Federal Tax Service, orders, directives and plans;

texts of organizational and methodological documents;

classifiers, reference books and dictionaries used in the AIS "Tax";

data from the State Register of Enterprises and taxpayer credentials;

regulatory and reference information of financial, logistics, accounting and personnel movement.

Databases should be the main form of organizing data for their accumulation, processing and storage in a computer. Databases consist of base and working files, as well as link files.

Data structuring into database information arrays is carried out in accordance with a number of requirements.

Consolidation into a single database of information characterized by a common meaning and implementing the information technology of one or more interrelated processes of the tax authorities.

Completeness and sufficiency of providing information to officials of tax authorities within the range of data contained in input documents.

Organizing and managing data into information structures by using database management systems (DBMS) and ensuring information interoperability between different databases.

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

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

Consistency and single input, i.e. data used by multiple tasks must be structured into system-wide structures and must be supported by software tools.

The functional and information composition of the database in the tax authorities depends on the specifics of each workplace and on the qualifications of the specialist. Bases can be classified as professional:

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

operational data on tax revenues;

letters, precedents, answers, proposals on tax legislation;

derived and integrated data based on reporting forms;

documents of internal use for various purposes, etc.

The operation of such databases is provided by special software. A significant place in the information support of the AIS "Tax" is occupied by information and reference systems. For their functioning, a database is created on legislative and regulatory acts of taxation, a database of instructive and methodological materials, a database on general legal issues.

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

Legal support of AIS "Tax". The subsystem provides the ability to work with legislative acts, resolutions, decrees, orders and other documents issued by the Government of the Russian Federation, the Federal Tax Service and other departments.

The legislative base for the formation of a single information space of tax authorities regulates the relationship between owners and consumers of information both in the structure of tax authorities and in the exchange of information with interacting organizations.

To ensure information exchange at all levels of the structure of the tax authorities of Russia and in accordance with the adopted documents, the necessary regulatory agreements should be developed to determine the rights and obligations for the provision, processing and exchange of information.

The formation and development of a single information space is the most important goal of implementing the state policy in the field of informatization of the Federal Tax Service.

It is necessary to work out the procedure for interaction between federal and regional bodies created to coordinate work on the formation and development of a single information space in the tax service. This approach will allow:

conduct a quantitative and qualitative analysis of the problems of obtaining, processing, accumulating and distributing information in the system of the Federal Tax Service;

quantitatively determine the degree of satisfaction of the information needs of the Federal Tax Service;

evaluate the economic and social efficiency of various activities and the timing of their implementation.

In the process of performing their main functions, tax inspectorates interact with state authorities, financial institutions, law enforcement agencies and the customs service.

The basis of interaction is to ensure control over compliance with tax legislation, the correctness of the calculation, the completeness and timeliness of making taxes, fees and other mandatory payments to the relevant budgets.

New Information Technology in AIS "Tax". For taxpayers, the AIS "Nalog" provides the opportunity to submit accounting and tax reporting using an electronic document management system without duplication on paper.

The technology for filling out electronic declarations is as follows:

the client fills out reporting forms, where the date is fixed;

information is encrypted using a public key - a password;

the client makes an electronic signature using a private key, which gives legal force to the documents;

the encrypted file is sent to the tax office;

a day later, the client receives a report from the tax office on the acceptance of information for accounting and an information statement on the state of the evidence base.

All this is carried out on the basis of a previously concluded agreement; at the request of the client, some documents and keys can be sent by mail. An electronic signature must be certified, and insurance of electronic digital signatures is also common.

To use an electronic signature, you must have two keys: private and public. Keys are unique sequences of characters interconnected with each other used for encryption, decryption, provision of a document with an electronic digital signature and its verification. The only legal owner of the private key is the owner of the electronic signature. The public key may be known to any recipient or potential sender of the electronic document.

The owner of the electronic signature must first sign the document using his private key, then encrypt it with the recipient's public key and send it. To be read, the recipient first decrypts the document with his private key, then verifies the authorship and integrity of the text using the sender's public key.

Any member of the information system can obtain a private key (for encryption) or a signature key certificate with a public key (for decryption) at a certification center.

To work with cryptographic protection tools, the head of the organization appoints authorized persons who are personally responsible for keeping secret the content of the private keys of the electronic signature, confidential information that became known to them in the process of working with cryptographic protection tools, and ensuring the conditions for storing key media.

In case of loss of the private key, disclosure, unauthorized copying, dismissal of an employee who had access to key media, etc. the taxpayer must immediately report this to the telecom operator using the password contained in the special key revocation card. New keys are also obtained from the telecom operator by an authorized representative of the organization.

The taxpayer exchanges electronic documents only with the tax authority and the telecom operator in the following order: 1)

after preparing the reporting in accordance with the approved format, the taxpayer signs it with his electronic signature and sends it to the address of the tax authority at the place of registration; 2)

within a day (excluding weekends and holidays) from the moment of sending the reporting, he receives:

receipt of acceptance of reporting in electronic form;

protocol of input control reporting;

confirmation of the telecom operator; 3)

confirms the authenticity of the electronic signature of the tax authority on the receipt of acceptance of reports in electronic form and saves the receipt in his computer; four)

confirms the authenticity of the electronic signature of the tax authority on the input control protocol, certifies it with the electronic signature of the taxpayer; after that, he sends one copy within 24 hours (excluding weekends and holidays) to the address of the tax authority, and saves the second copy in his computer. 5)

if there is a message in the protocol that the reporting did not pass the input control, the taxpayer eliminates these errors and repeats the entire procedure for submitting corrected reporting forms; 6)

in case of non-receipt from the tax authority at the set time of the receipt of acceptance of reports in electronic form and / or protocol of input control, the taxpayer informs the tax authority and / or telecom operator about this fact and, if necessary, repeats the reporting procedure.

The tax authority operates in the following order: 1)

within 24 hours (excluding weekends and holidays) from the date of receipt of reports in electronic form:

confirms the authenticity of the electronic signature of the taxpayer;

generates a receipt for acceptance of reports in electronic form (i.e. certifies the received reports with an electronic signature of the tax authority) and sends it to the taxpayer;

checks the received reporting for compliance with the approved format and generates a protocol for the input control of reporting;

sends the protocol of input control to the taxpayer; 2)

saves on the server the second copy of the receipt of acceptance of reporting in electronic form; 3)

saves on the server one copy of the protocol of input control of reporting returned by the taxpayer after confirming the authenticity of the taxpayer's electronic signature; four)

registers a tax return signed with the taxpayer's electronic signature, the authenticity of which is confirmed, and which has passed the input control for compliance with the approved format; registers, distributes payments to personal accounts and enters them into the database of desk audits; 5)

in the event that the taxpayer's case is transferred to another tax authority that has the technical ability to receive reports in electronic form, transfers the original reporting files and confirmation files of a specialized communications operator from the repository of legally significant electronic documents. If necessary, makes paper copies certified by an authorized official of the tax authority.

The telecom operator acts in the following order: 1)

when exchanging electronic documents, it fixes the fact that the taxpayer sent reports in electronic form as the date of their submission and generates a confirmation, which is signed by the electronic signature of the telecom operator and sent simultaneously to the tax authority and the taxpayer in encrypted form; 2)

stores on its server all copies of confirmations received by it, certified by the electronic signature of the participants in the information exchange.

Reporting is considered submitted to the tax authority if the taxpayer has received a confirmation signed by the electronic signature of the telecom operator.

Reporting forms in electronic form are considered accepted if the taxpayer has received an input control protocol confirming that these forms do not contain errors and have passed input control.

If the taxpayer did not receive the input control protocol or received it with an error message, the reporting is not considered accepted.

Forms of tax and accounting reports transmitted to the tax authorities via electronic communication channels must comply with the legally approved presentation format.

First, the taxpayer must resolve some organizational issues: 1)

providing access to the Internet; 2)

conclusion of an agreement with a specialized telecom operator for the provision of reporting services and the purchase of software from it; 3)

obtaining cryptographic information protection tools used to sign reporting files with an electronic signature and encrypt them before sending them to the tax office.

The protection of information when submitting reports by e-mail will be ensured by a set of organizational, software and hardware measures. Organizational measures to ensure information security regulate the relationship between participants in the exchange of information and strict adherence to the procedure for exchanging electronic documents when submitting tax returns and reporting forms.

Software and hardware measures consist in the use of certified cryptographic information protection tools and the automatic performance of the functions of a special regulation of electronic document management, which guarantees not only the confidentiality of the correspondence of system participants, but also the resolution of various kinds of conflict situations.

Connecting to the paperless technology system provides the taxpayer with a number of significant benefits:

saving time spent on reporting, as there is no need to travel to the tax office and stand in queues;

extension of the time frame for reporting - files can be sent at any hour (around the clock) and any day (without days off) until 24:00 of the last day of reporting;

reduction of errors in the preparation of reports due to the means of output control. The taxpayer is given the opportunity to prepare reports in a standard format with control over the correctness of filling in the fields and checking the relevance of the version of the form being filled out;

guaranteed confirmation of the delivery of reporting, which has legal force in disputable situations;

exclusion of technical errors (data pass input control and are automatically posted to personal accounts) and increase the efficiency of information processing;

prompt updating of reporting forms by e-mail;

receipt by e-mail of information on the fulfillment of tax obligations to the budget (information statements);

receiving information by e-mail from the bulletin board of the tax office.

"ConsultantPlus" is a knowledge base that is necessary for both tax inspectors and accountants. The program includes blocks:

to work with the legislation "Consultant + Prof" all relevant changes are made to the acts;

"Consultant + Russian Legislation" - all regulatory legal acts on accounting and taxation;

"Consultant "Accountant"" - version "Prof" - correspondence of accounts, regulations for an accountant, consultations in the question-answer mode on the application of legislation.

Consultant "Financier" - currency legislation, foreign economic activity, customs affairs, block "Business papers" on drafting contracts.

The state of the AIS "Tax" as a whole can be characterized as follows:

information technologies in the Federal Tax Service of the Russian Federation are developing towards the creation of a unified system based on the relationship of work processes and information services using best practices foreign countries;

prototypes of the main information services were created to support the workflows of tax administration;

unification and standardization of tax administration workflows contribute to the stability of the information system Federal Service RF;

clear interaction and close partnership between methodological units and IT services guarantee the efficiency of the tax system;

the telecommunications system is an important link in the system of tax authorities;

the organization of information security is based on technological solutions and recommendations of the Special Communications Service and the State Technical Commission;

as part of the implementation of the 2nd Project for the modernization of the tax authorities of the Federal Tax Service of the Russian Federation: -

work continued on the development of subsystems of an automated information system for inter-district inspections for centralized data processing: systems for preparing and exchanging tax information(SPONY), tax information processing systems

(SONY); work has begun on the creation of a subsystem for servicing tax inspections (SOIMNS); -

in many territorial inspections of the Federal Tax Service of the Russian Federation, a software package is being implemented at the local level (client-server architecture);

work continues on the interdepartmental exchange of information in electronic form, including automated exchange of information with the State Customs Committee of Russia, with the Main Department of the Federal Treasury of the Ministry of Finance of Russia, with the Federal Tax Service of the Russian Federation, with the tax authorities of the EurAsEC member states. Interaction is carried out with the State Statistics Committee of Russia on the exchange of information on classification and coding, as well as with the Accounts Chamber of Russia on tax reporting. Work is underway to assist post offices in maintaining the classifier of Russian addresses (KLADR). The exchange of information to be transferred from the Bank of Russia to the Federal Tax Service of the Russian Federation was agreed upon. Work continues with the Ministry of Internal Affairs of Russia on an interdepartmental automated system for maintaining the Register of the Federal Integrated Information Fund (DIA RIF);

developed unified formats of tax declarations in electronic form;

a system for accepting tax returns through communication channels was prepared for implementation;

the Unified State Register of Taxpayers (EGRN) is formed and maintained - the core element of the AIS "Tax"; the technology of remote access to the information resource of the USRN of the federal level is ready for implementation;

work continues on building an integrated complex at the regional level with a common data warehouse and a single standardized interface;

at the federal level, a Reserve Computing Center was created, which performs the functions of backup storage of the main information resources of the central office of the Federal Tax Service of the Russian Federation and allows you to work with them in remote access mode;

work is underway to introduce an electronic document management system in the “pilot” regions;

the telecommunications system (STK) of the Federal Tax Service of the Russian Federation continues to develop: about 1200 telecommunication nodes with firewall and anti-virus protection functions have been deployed;

subscriber points for the exchange of confidential information Dipost Crupto were deployed at the federal, regional and local levels;

in the departments of the Federal Tax Service for the constituent entities of the Russian Federation, 82 regional public www-servers are deployed;

the connection of the tax authorities of the federal and regional levels to a single telecom operator is being carried out;

regular training and retraining of tax authorities personnel to work with modern information and telecommunication technologies, as well as information security technologies, continues.

There are problems associated with the submission of reports to the inspectorate in electronic form. The objective reasons hindering this process are as follows:

in order to introduce a paperless reporting technology, it is necessary to accelerate the introduction of a system for submitting tax returns and financial statements on electronic media with an electronic signature, without submitting a copy on paper, which is undoubtedly approved by taxpayers;

frequent changes in tax return forms and, consequently, reporting formats and versions of the software used for preparing reports in electronic form, significantly hinder the submission and processing of reports; programming errors occur when the developer company sends templates of new declarations (calculations) to the special operator;

software lags behind tax law changes. Difficulties in setting up the AIS "Tax" software for receiving reports in inspections;

despite constant information and explanatory work, taxpayers do not take a responsible approach to studying the user manual of the "Legal Taxpayer" program, which leads to errors when generating reports on electronic media;

informatization specialists in inspections, which are entrusted with the function of setting up AIS "Tax" packages for receiving reports in electronic form, for setting up automated cameral inspection modes, are not enough or they are absent altogether.

To solve these problems, you need:

the operation of the system as a well-established mechanism, its controllability. The degree of manageability is largely determined by how well the collection, processing and analysis of information for decision making is put;

formation of a single information space of tax authorities based on the information and telecommunication system: -

creation of a telecommunications system for tax authorities; -

integration of information resources at all levels; -

unification of the software and hardware used; -

improvement of the technical base;

improving the organization of information exchange with interacting AS;

advanced training of personnel in working with computers and an automated information system;

ensuring the greatest security;

Automated information systems of customs authorities

Chapter 7 Automated information systems in banks

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abstract

in the discipline "Information technologies in management"

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

Completed by a 2nd year student:

Larina A. A.

Checked by candidate of physical and mathematical sciences,

Associate Professor: Lebedeva S.L.

Moscow 2014

Introduction

Tax Service and AIS "Tax"

Creation of AIS "Tax"

Implementation of the tasks of the subsystems of the AIS "Tax"

Features of information support of the AIS "Tax"

Information technologies used in the tax service

Conclusion

Bibliography

Introduction

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

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

The introduction of an information system in various areas contributes to:

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

2. release of users from routine work due to its automation;

3. replacement of paper data carriers with electronic ones;

4. providing reliable information;

5. reducing the cost of producing products and services.

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

tax office andAIS "Tax"

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

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

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. The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. To this end, an automated information system is being created in the tax authorities. It is designed for:

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

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

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

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

President of the Russian Federation	Government of the Russian Federation

1st level
State Tax Service of the Russian Federation

2nd level
Tax services of territories and regions	Tax services of the republics	Tax services of Moscow and St. Petersburg

3rd level
Tax inspections of districts	City Tax Offices	Tax inspections of urban areas

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

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

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

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

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

3. ensuring the correct calculation of taxes and payments and control over the timeliness of their receipt in the budget;

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

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

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

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

8. drawing up, analysis and submission of established reporting to higher state tax authorities;

9. conducting office work in the prescribed manner and other functions.

For the implementation of all these functions in the management system of the bodies of the State Tax Service of the Russian Federation, an automated information system "Tax" was created. It is a form of organizational management of the State Tax Service on the basis of new means and methods of data processing, the use of new information technologies. AIS "Tax" allows you to expand the range of tasks to be solved, increase the 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.

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

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

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

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

4. Increasing the reliability of taxpayer records and the effectiveness of control over compliance with tax laws.

5. Improving the quality and efficiency of accounting.

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

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

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

9. Reducing the volume of paper workflow.

At the present stage of development of the country's economy, the success of the 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.

One of the priorities of the tax service is the informatization of tax authorities, the use of information technologies, the creation of information systems that effectively support the functioning of the structure of tax authorities are expected.

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

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

1. The functional part reflects the subject area, 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.

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

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

2.2. 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 workplaces both within the tax authorities and when they interact with other economic objects and systems.

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

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

Creation of AIS "Tax"

The creation of the AIS "Tax" is associated with the solution of a number of problems. Such as information association of tax services by telecommunications networks and providing access to information resources of each of them; development, creation and maintenance of databases; equipping tax authorities with computer systems with advanced peripherals; development of software tools that provide a solution to the functional problems of the system.

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

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

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

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

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

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

Implementation of the tasks of the subsystems of the AIS "Tax"

Let's consider the procedure for implementing the tasks of the main subsystems of the functional part of the AIS "Tax" using the example of a grassroots level - tax inspections of cities and regions - in terms of working with legal entities. automated information tax administration

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

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

The Tax Inspector Service collects reporting documents from taxpayers within the time limits established by law, which are subsequently required to solve the tasks of a desk audit. An in-house audit consists in determining the correctness of filling out financial statements, calculating tax amounts, and the accuracy of filling out forms. To do this, the reporting data submitted by the taxpayer are entered into a computer and the taxpayer's "electronic folder" is replenished with new information that allows you to track the main indicators of the results of the financial and economic activities of the enterprise in different periods. Solving the tasks of a desk audit is associated with the use of not only the data generated in the "Enterprise Registration" subsystem, but also regulatory and reference information on organizational and legal forms, tax rates, payment terms, various tax benefits and other information created in the "Maintaining normative-legal documentation”.

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

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

The information generated in the subsystem "Documentary verification" is used by the subsystem "Maintaining personal cards of enterprises" to account for shortfalls or overpayments of taxes, as well as to reflect data on the sanctions applied under the act of verification.

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

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

Features of information support of the AIS "Tax"

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

1. Off-machine information support - a set of a system of indicators, a system for classifying and coding information, a system for documentation and workflow, and information flows.

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

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

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

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

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

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

2. Intramachine information support - presentation of data on machine media in the form of arrays, databases and their information links that are diverse in content and purpose in a specially organized way.

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

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

Information technologies used in the tax service

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

1. Information technology adapts to the existing organizational structure and there is only a modernization of established methods of work. At the same time, communications are poorly developed and the complex of technological operations covers only local jobs. This approach minimizes the degree of risk from implementation, since costs are minimized and the organizational structure does not change. There is a merger of the functions of collecting and processing information with the decision-making function.

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

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

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

Conclusion

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

The tax authorities are creating an automated information system designed to automate the functions of all levels of the tax system to ensure the collection of taxes and other obligatory payments to the budget and non-budgetary funds, conduct a comprehensive operational analysis of taxation materials, provide management bodies and relevant levels of tax services with reliable information.

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

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

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

Bibliography

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

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

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

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

http://www.consultant.ru

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System development

2017

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

On July 31, it became known that it is planned to allocate another 950.6 million rubles for the development of the automated information system AIS Nalog-3 - this is the amount the Federal Tax Service estimates the work under the second phase of the project. The development concerns the version of the main information system of the department that has been in force for the past few years, in which all tax administration data is stored and processed in a single centralized database - the federal repository.

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

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

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

According to the message of the Federal Tax Service for the media, the development of the AIS of the department is carried out in queues as the functional requirements for the system are ready: in 2017 it is planned to announce a tender for the development of the AIS of the Federal Tax Service of Russia (2nd stage), the planned publication date of the notice is II-III quarter of 2017.

For May 3, 2017 FTS carried out actions for creation of the centralized IT infrastructure of AIS "Tax-3". The development and implementation of application software for functional block No. 1 (registration and accounting of taxpayers) and functional block No. 2 (property taxes of individuals) were completed.

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

The main site for the functioning of the centralized components of the AIS "Nalog-3" is the federal data center (FTsOD) in Dubna near Moscow, the reserve site is the Moscow data center. In 2017, it is planned to transfer the reserve site to the reserve data center (RDPC) in Gorodets, Nizhny Novgorod Region.

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

In the Central Office of the Federal Tax Service, the Oracle Database 11g Enterprise Edition, Microsoft SQL Server 2005 and 2008, MS Windows Server 2003 ServicePack 2 and Server 2008 R2 x64 database servers are used for the operation of software systems. The client software operates on workstations running Windows XP or Windows 7.

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

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

Application servers and workstations of federal, regional and local automation objects are sometimes equipped with additional software: XML parser (version 4.0 SP2) and XML parser 6.0 for Windows, XML library for SQL Server, Crystal Reports RunTime and Soap SDK 4, Visual C++ Libraries Runtime Components V8.0 , Xp_md5 Component, Backward Compatibility Support Package for MS SQL Server 2005 (DTC and SQL-DMO support), LotusDomino 6 and 8, LotusNotes 6-8, Prognoz Platform , CryptoPro .

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

The PAK of the database machine of the analytical segment of the AIS "Nalog-3" was created on the Teradata platform. Production environment uses Enterprise Data Warehouse 6700 , merged with Teradata Data Warehouse Appliance 2800. Development and test environment uses Teradata Data Warehouse Appliance 2650.

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

2016

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

IT infrastructure and basic software

Functional elements of the system:

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

transaction segment;
analytical segment.

Transaction segment

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

At the same time, at the end of the 3rd stage, it is premature to talk about 100% coverage of AIS "Nalog-3" of tax administration functions. Work on the description and implementation of tax administration business processes has not been completed, so the possibility of new testing queues is not ruled out.

Analytical segment

As part of the trial operation of the analytical segment, data from 47 inspections has been raised in the repository since August. The information received includes accounting data, information about settlements with the budget, performance of duties, debt settlement and bankruptcy proceedings. Another source of data is the federal resources of the Unified State Register of Legal Entities and the EGRIP. Unlike the transactional analytical segment, there is no 3-year limitation on the depth of data retrieval.

AIS "Tax-3" - new development from the Federal Tax Service The data are intended for information and analytical subsystems Taxpayer Dossier and Visual Network Analysis. Testing of the 2nd stage taxpayer dossier subsystem has begun in the basic tax authorities.

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

On the basis of all the tax authorities of the country, a pilot operation of the analytical subsystem "Analysis of property taxes" is being carried out. The introduction of the system will allow for a comprehensive analysis of the structure and forecasting of property taxes, to provide access to this information to municipalities to determine the rates of regional legislation. In AIS Tax-3, it is planned to create a single software product that will be created on the basis of the analytical segment and which should combine and incorporate all available information resources not only of the Control Department - GNP selection, Pre-audit analysis, Risk dossier, Risks task, etc. , but also IR of the Analytical Department - Analysis of the SRI (Tax monitoring based on industry average indicators), the Desk Control Department - VAT ACS (Automated System for Controlling VAT Reimbursement), the Transfer Pricing Department - Transfer Pricing (information on controlled transactions).

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

Automated information systems of the federal tax service. Local functions

The main software elements of the AIS "Tax"

Distinctive features

Local functions

Regional level functions

Escort service

Modern technologies

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Automated information systems of the federal tax service. Local functions

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About developers

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

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