Features of information support of AIS of tax authorities. Information systems in taxation

Concept, concepts, problems of tax information systems. The role and place of information systems in the activities of tax authorities. Basic requirements for AIS of tax authorities. Basic principles of construction and use of IP in taxation.

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Topic 3. Information systems in taxation.

1. Concept, concepts, problems of tax information systems.
   1. The role and place of information systems in the activities of tax authorities.
   2. Basic requirements for AIS of tax authorities.
   3. Basic principles of construction and use of IP in taxation.

3.1. Concept, concepts, problems of tax information systems.

The main goal of the tax authorities of Russia is the maximum collection of tax payments under the current tax legislation. The successful achievement of this goal is inextricably linked with the improvement of the analytical and control activities of the territorial tax authorities (tax inspection) the main link in the tax system. Currently, the following tasks are relevant: identifying potential tax evaders; analysis of the dynamics of tax payments and their forecasting; analysis economic activity enterprises of the region; development of high-quality regulatory documentation and its prompt implementation in the practice of tax authorities; analysis of the completeness and consistency of the current legislation and development of recommendations for its improvement. The success of any measures to improve the activities of the tax authorities ultimately depends on how fully and efficiently they will solve the listed tasks. Informatization of the tax system is of great importance here.

The main feature of informatization of the tax system in Russia is the instability of tax legislation and the methodological basis for the activities of tax authorities. In addition, structural changes are constantly taking place in the system. The instability of the automation object causes particularly stringent requirements for adaptive capabilities and maintenance of the developed automated information system (AIS) regarding changing functions and adding new ones.

An automated information system in taxation is a form of organizational management by tax authorities based on new means and methods of data processing, the use of new information technologies.

The main goal of the development and subsequent improvement of the automated information system (AIS) of the tax authorities is to build a functionally complete information system that unites all the structures of the tax system on the basis of a single computer network with phased integration into a single information space of administrative bodies of the federal, regional and territorial levels, as well as others interested organizations (GUVD, courts, customs, banks, etc.). Achieving this goal involves solving the following tasks:

• information association of tax authorities with telecommunications networks and providing access to information resources of each of them;
• equipping tax authorities with computer software and hardware systems with advanced subject-oriented peripherals (specialized scanners, mail automation systems, specialized printers, etc.);
• development, creation and maintenance of a system of specialized databases and electronic data storage;
• development of application software that fully covers the entire range of functional tasks of the tax inspectorate.

The solution of these problems is complicated by the fact that, for objective reasons, information systems implemented on various platforms operate in the territorial tax authorities. The term "platform" refers to a combination of technical means and the operating system used, since the answer to the question of whether or not this or that application will work on a given computer depends not only on its technical characteristics, but also on which operating system installed on it.

The use of different systems to perform the same type of functions in different territorial tax authorities leads to the following costs:

• impossibility to ensure the reliability and correctness of data processing at the regional and federation levels due to the autonomy of data processing by tax inspectorates using heterogeneous application software;
• inconsistency and different data completeness, i.e. databases of one application system cannot be used in another without special conversion;
• the complexity of organizing vertical and horizontal information exchange;
• the absence of uniform procedures that would be used by all inspectorates for processing tax declarations and payment documents, for collecting, monitoring compliance with tax discipline, selecting payers for verification, etc.;
• insufficient degree of reporting standardization;
• the impossibility of organizing training according to a unified program for specialists of tax authorities to work with application programs;
• the impossibility of organizing a unified centralized administration and maintenance of systems without the constant involvement of developers;
• high costs for maintenance and modernization of applied systems.

The complexity of the process of designing automated information systems of this class is due to:

• instability of tax legislation and the methodological base of the activities of tax authorities;
• multi-level structure of automation objects, their distribution in space and complex relationships between them;
• complex operating technology;
• databases of large volume and increased complexity, lifetime exceeding the lifetime of equipment;
• the use of already functioning separate parts in the information system being developed;
• the need to maintain confidentiality and protect information.

The objectives of the AIS function of the tax authorities can be formulated as follows:

• 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.

3.2. The role and place of information systems in the activities of tax authorities.

One of the most important practical tasks of the tax authorities is the development and implementation of a targeted comprehensive program of their informatization at the federal, regional and local levels as a system of organizational, scientific, technical, personnel, material and financial measures aimed at achieving integrated information support. To do this, it is necessary to identify and study in detail the objects of informatization. In the system of tax authorities, three organizational levels can be distinguished, according to which automation objects are distributed: federal, regional and local.

At the federal level, the strategic tasks of managing the taxation process are being solved, conceptual and methodological tasks for the development of the current taxation system are being developed. The objects of informatization at the federal level are the apparatus of the Ministry and its enterprises and organizations.

At the regional level, the tasks of practical management of territorial tax authorities are solved; providing methodological and legal support to tax inspections; collection, generalization, systematization and analysis of information coming from the territorial level and from other organizations; resolution of conflicts and disputes at the request of taxpayers; formation of statistical and tax reporting, etc. The objects of informatization at the regional level are: the apparatus of the Office of the Federal Tax Service of Russia for the subject of the Russian Federation, specialized and interregional inspections of the Federal Tax Service of Russia.

At the local level, the main work is focused on the collection of taxes and fees from legal entities and individuals, accounting and control of incoming tax payments, direct interaction with taxpayers. The object of informatization at this organizational level is the tax inspectorate of the Federal Tax Service of Russia.

Consider the approach to informatization of tax authorities on the example of a two-level structure: the Department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation and the tax inspectorate, since it is at these organizational levels that the largest number of functional tasks of the tax authorities are solved, the most intensive and voluminous information flows circulate. In addition, the developed methodological and technological solutions, individual components of the created databases, as well as the developed software can be replicated in other regions with minimal costs for adaptation to the specifics of local conditions. The main areas of informatization include:

• creation of a unified information system of tax authorities,
• uniting the Departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation and territorial tax inspectorates;
• development and introduction into practice of modern information technologies and computer systems;
• creation of an effective communication network that provides information exchange both within the system and with information systems of the Federal Tax Service of Russia and other information systems of regional and city administration services;
• training staff to work in a new environment.

Informatization should ensure the creation of conditions for the effective solution of the tasks facing the tax authorities and be based on a comprehensive coverage of the main areas of their activities. The development of integrated data processing tools can significantly increase the efficiency and effectiveness of solving management problems. The widespread use directly on the ground of personal computing equipment, integrated into a local network, makes it possible to organize both individual data processing and the exchange of information between different users and access to common information resources.

Decentralization of the collection and processing of information makes it possible to increase the completeness, accuracy and relevance of documents being prepared, and to increase the speed of their formation. Labor productivity in routine operations is increased several times due to the use of special application software at automated workstations (AWP).

An important requirement for the informatization of tax authorities is the need to ensure the confidentiality of information, its protection from unauthorized access, accidental or deliberate destruction and theft. Achievement of these requirements is carried out with the help of a system of organizational, software and technical means of protection.

Informatization of tax authorities should be based on the following principles:

• the complexity and consistency of informatization, its subordination to solving the problems facing the tax authorities at the present time and in the future;
• activity in meeting the information needs of users;
• phasing and consistency, continuity in carrying out informatization activities;
• integration of the informatization program of the tax authorities of the Russian Federation with the concepts and practical programs for creating interdepartmental information federal and regional systems;
• distributed storage and processing of information;
• accumulation of information in databases in the places of its use;
• compatibility of system-wide databases in terms of structure, parameters and composition;
• providing the user with convenient automated access to information within the established competence;
• one-time input of information and its multiple, multi-purpose use;
• intellectualization of information processing;
• ensuring the required level of confidentiality of information.

3.3. Basic requirements for AIS of tax authorities.

An integral part of the development of a complex information system is the solution of such key issues as the definition of a computing strategy and a model for the interaction of computing tools, the choice of system software, database management systems for various levels of the information system hierarchy, the definition of system agreements for the development of application programs, project management tools and composition computer technology.

The variety of existing hardware and software leads to the problem of choosing a specific option when creating an information system. This situation presupposes at the initial design stage the establishment of some restrictions, as a rule, requirements for various aspects of the developed AIS.

The strategy of informatization is mainly influenced by: the accumulated fleet of hardware and software, the level of training of end users, the position of the top management of the organization.

The solution of an informatization problem of this class requires the existence of optimization criteria and restrictions. The optimization criteria here are:

• functional completeness;
• modifiability;
• reliability of functioning;
• speed;
• minimization of costs for the cost of: hardware, application systems, system maintenance, system development, which constitute the Total Cost of Ownership of AIS.

Currently, the problem of choosing the optimal platform for a computing system is not formalizable. Usually, in practice, the criteria and requirements are selected empirically, taking into account the specifics of the problem area and the conditions prevailing at the time the project was developed.

For tax authorities, the requirements for AIS include the following groups:

• to the system as a whole;
• for compliance with standards;
• to the hardware platform and system software;
• to local networks;
• to the user interface;
• to functional components;
• to data access systems;
• to compatibility with other information systems;
• to the unification of AIS architecture structures (in order to minimize the Total Cost of Ownership and construct nodes of the required functionality from a finite set of unified structures);
• to system security;
• to system administration;
• to users of the system, etc.

Let's take a closer look at the most key of them.

The requirements for the system as a whole are mainly declarative in nature and impose restrictions on the general direction of work to create the system. For the tax authorities, these are:

• consistency of the AIS with national regulatory documents regulating the activities of tax authorities;
• the possibility of AIS evolution, modification and improvement of the system, and not the operation of the same version of the system with changing requirements and not replacing one system with a completely different one;
• support in the development of AIS on international and industrial standards;
• ensuring the extensibility of the system, i.e. the ability to add new components to an existing system.

Accounting for actual and industrial standards in the field of informatization allows you to initially focus on the most common hardware and software. This will greatly reduce the cost of maintenance and development of the data processing system, in addition, it will expand the circle of specialists who can be involved in the maintenance of the system, the development and development of applied software, and will also provide greater freedom to increase the power of technical and system software. .

The most adequate is the principle of developing AIS of the tax service based on the concept of open systems.

An open system is a comprehensive and consistent set of international standards, which define the interfaces, services, and formats by which application compatibility and portability are implemented.

This development principle allows you to achieve:

• application mobility transfer of applications to various hardware platforms, operating systems, network protocols;
• interoperability determination by standards of common formats and interfaces for interaction between software systems;
• system cost reduction integration of software systems that support generally accepted standards, reducing the cost of applications for the end user;
• reducing the risk of choosing a software product use of standards that free the developer from being tied to a specific software product;
• increasing system lifetime compliance with standards, which reduces the risk of rapid system obsolescence;
• increasing the computing power of the applied information system in accordance with the needs of the organization and its financial capabilities.

Important requirements for the AIS of tax authorities include ensuring information security, which is understood as the security of information and AIS as a whole from accidental or intentional natural or artificial influences that are fraught with leakage or loss of data.

System security requirements are primarily aimed at ensuring:

• availability of data opportunity to obtain the necessary information resource in a reasonable time;
• integrity of resources relevance and consistency of information, its protection from destruction and unauthorized changes;
• confidentiality protection against unauthorized reading of data.

3.4. Basic principles of construction and use of IP in taxation.

The development of AIS for tax authorities is based on technologies of open systems of the "client server" class using international standards and protocols. The technology for developing AIS of tax authorities is based on the concept of the life cycle of software systems (PS).

The PS life cycle model consists of four stages: 1) analysis; 2) design; 3) coding; 4) modification and represents a logically connected sequence of the main stages of software development from the emergence of the need to create it to the abandonment of use and radical modernization in accordance with the new capabilities of hardware and software and a significant change in the basic requirements.

Analysis . The purpose of the analysis is a complete, consistent, readable and reviewable description of the tasks that allows comparison with real conditions. The results of the analysis are often then used to describe the main functions of the system. The goals of analysis and design are different. During the analysis, attempts are made to model the surrounding world by identifying classes and objects that reflect the essence of the subject area. The analysis determines the desired behavior of the system that is being built, while the blueprints for that system are developed during design.

Design . Design can begin based on an understanding of the requirements for the system at a given time. After receiving the first results, it is necessary to study the advantages and disadvantages of design solutions and determine their compliance with the requirements developed at the analysis stage. It is proposed to use reasonably selected prototypes when designing, each of which models one of the parts of the system, while the set of prototypes increases their functionality over time. A sign of the end of the design is the receipt of such ideas about the design process that do not require further decomposition, as they turn out to be quite simple, and the software corresponding to them can be developed on the basis of standard modular components.

Coding . The coding stage consists of writing programs, testing them and integrating them into a single software package. The advantages of this process are:

• wide user feedback with the system when it is needed;
• the user can be presented with successive versions various structures systems, the introduction of which allows for a smooth transition from the old organization of labor to new computer technologies;
• phased implementation of individual components of the system, reducing the likelihood of failure of the entire project if its individual parts are delayed;
• repeated testing of the project core interface;
• more even time distribution of resources for testing;
• early system developers can see the results of the system without waiting for the entire project to be completed.

Modification . The program that is used to solve practical management problems must be subject to constant changes as the management system itself develops, changes environment, obtaining a more complete picture of the requirements for a software product based on the practice of its industrial use, the emergence of new technical and software capabilities. At the same time, the modification of the program should not lead to its unreasonable complication.

Choice of AIS architecture.AIS of tax authorities can be represented as a set of software subsystems that solve a certain range of tasks. Subsystems are made up of interacting components. The AIS architecture is the distribution of functions among its subsystems and components, the precise definition of the boundaries of subsystems and their information interactions, as well as the distribution of storage and execution of these subsystems and components across various computers connected to a local or global computer network. Changing the AIS architecture, other things being equal, can change the total development costs hundreds of times. Therefore, the right choice of AIS architecture is the most effective way to reduce the cost of developing and operating the entire system.

In order to effectively manage information and computing resources in a distributed system, the AIS architecture of tax authorities is based on a three-level client-server model, known as the application server model.

Here, the presentation component (third-level client) provides the user interface, data entry and display functions; application component (second-level server) functional logic specific to the tax office; resource access component (first-level server) fundamental functions of data storage and management (databases, file systems, etc.). Individual components can be located both on the same computer and on different computers, thereby providing distributed information processing.

The main purpose of choosing such a model is to separate the components that implement application functions that are determined by tax legislation. This allows, in case of a change in the latter, to correct only the application logic of the corresponding components and not affect the user interface. This principle of building AIS architecture significantly saves resources for modification and simplifies administration and maintenance.

AIS development methodology. At each stage of the life cycle model, a certain methodology and tools are applied in accordance with the tasks to be solved.

The methodology forms the basis for the design and development of application programs. It sets a certain sequence of design procedures. If you carefully follow it, then with a high probability you will end up with a well-functioning application. Development methodologies help capture all the important steps or elements that need to be properly considered.

The main advantage of using development methodologies is that they provide predictive results, control, and allow developers to coordinate their actions.

The methodology is: closely related, prescribed specific sequences of steps; specific data to be accumulated at each stage; criteria for completing work at control points; decisions to be made before choosing between design alternatives; specific named standards; and other details that may come up when building applications.

Methodologies can be divided into two classes according to the principle of decomposition embedded in them dividing a complex system into less complex subsystems:

1. structural methodologies that implement the principle of algorithmic decomposition: AIS is divided into modules, each of which implements some part of the overall technological process. The most famous and widespread are: methodology of structural analysis and design of Ross SADT; methodologies using data flow modeling as a central method: Gein/Sarson, DeMarco, Yordon; data modeling methodologies: Warnier/Orr, Chen's ER modeling;
2. object-oriented methodologies that implement the principles of object decomposition: AIS is a set of interacting objects that correspond to the dictionary of the subject area. The most famous and widespread object methodologies of the following authors: Booch, Rambeau, Schleer / Mellor, Code / Yordon, universal modeling language

The result of using these methodologies at each stage is the construction of a set of models graphical specifications that contain visual descriptions of various aspects of the developed application systems.

When developing such complex and unique projects as AIS of tax authorities, it is necessary to use the methodologies of both classes, since algorithmic decomposition focuses on the order of events, and object decomposition emphasizes factors that either cause actions or act as objects of application of these actions.

An object-oriented approach should be chosen as the basis for the development of AIS of tax authorities. This will allow, firstly, to better design the AIS architecture, and secondly, it will make it possible to create smaller application systems by using common mechanisms, which significantly reduces development and maintenance costs. In addition, such an approach, thanks to the mechanisms incorporated in it, reduces the risk of creating highly complex applied systems and suggests an evolutionary path for the development of an information system based on small subsystems.

An object has three main properties:

• encapsulation objects are endowed with some structure and have a certain set of operations. The internal structure of an object is hidden from the user; manipulation of an object, changing its state is possible only through its methods. Thus, thanks to encapsulation, objects can be considered as independent entities, separated from the outside world. In order for an object to perform some action, it needs to send a message from outside that initiates the execution of the desired method;
• inheritance the ability to create new objects from objects that will inherit the structure and behavior of their predecessors, adding to them features that reflect their own personality;
• polymorphism different objects can receive the same messages, but respond to them in different ways, in accordance with how they have implemented methods that respond to messages.

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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, 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 not only enterprises, organizations and individuals, but also such bodies as the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc. Information support of the automated taxation system, like any other organizational type system, consists of out-of-machine and in-machine. Off-machine information support is a combination of a system of indicators, a system for classifying and coding information, a system for documentation and workflow, and information flows. Intramachine software is the representation 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.

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. A unified documentation system operates in the taxation system, which 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 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. Documents and the information they contain are classified:

• a) in relation to entry and exit:
  • * input (incoming to the inspection);
  • * days off (outgoing from inspection).
• b) by submission deadlines:
  • * regulatory - documents for which the deadline for execution and submission is determined.

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

• * ad hoc -- documents executed on demand.
• c) according to the functional areas of activity of the tax inspectorate:
  • * 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 State Tax Service, etc.);
  • * documents for calculating and accounting for the receipt of taxes, fees and other payments (personal accounts of taxpayers, bank documents, tax calculations, declarations);
  • * Documents on the control work of the inspection (accounting reports, balance sheets, acts of inspections of enterprises and organizations, journals of accounting for control work);
  • * other types of documents.

Grouping documents into functional areas in accordance with the features and purpose of the information contained in them determines the main flows of information in the structure of managing the functioning of tax authorities.

An important component of off-machine information support is a classification and coding system. Under 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:

• a) all-Russian classifiers:
  • * countries of the world (OKSM);
  • * economic regions (OKER);
  • * objects of administrative-territorial division and settlements(SOATO);
  • * public administration bodies (SOOGU);
  • * industries National economy(OKONH);
  • * types of economic activity, products and services (OVDP);
  • * currencies (OKB);
  • * units of measurement (SOEU);
• b) 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);
• c) system classifiers:
  • * taxes and payments (KNP);
  • * objects of taxation (KOH);
  • * tax incentives (KNL);
  • * types of tax benefits (KTNL);
  • * Penalties (KShS);
  • * taxpayer identification numbers (TIN);
  • * system of designation of the State tax inspections (SOGNI).

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 arrays, databases, databanks. In terms of content, intramachine information support should adequately reflect the actual activities of the tax authorities. 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 % annual volume. Arrays containing the rest of the information are considered constant (conditionally constant). Variable arrays contain information:

• * based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees, other payments and reporting;
• * on the analysis and forecasting of the tax base and the receipt of taxes, fees and other payments;
• * according to the results of the control work of the tax authorities;
• * according to the legal practice of tax authorities, etc. The persistent arrays 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 collegium of the State Tax Service of the Russian Federation, orders, instructions and plans;
• * texts of organizational and methodological documents;
• * classifiers, reference books and dictionaries used in the AIS "Tax";
• * data of the State Register of Enterprises and accounting data of taxpayers;
• * Regulatory and reference information of financial, logistics, accounting and personnel movement. The main form of data organization for their accumulation, processing and storage in a computer should be a database (DB). Databases are made up of arrays. Structuring data into database information arrays should be carried out in accordance with the following requirements:
• *combining into a single database data characterized by a common physical meaning and implementing information technology of one or more interrelated processes of the tax authorities;
• * completeness and sufficiency of providing information to officials of the tax authorities, within the range of data contained in the input documents;
• * organizing data into information structures and managing them through the use of database management systems (DBMS) and ensuring information compatibility between different databases;
• * organization of data in the database, taking into account the existing information flows between the objects of the AIS "Tax" and within the tax authorities;
• * ensuring information compatibility with data coming from external levels with which this system interacts;
• * implementation of the principle of consistency and single entry -- the data used by several tasks must be structured into system-wide structures and supported by software tools. The functional and information composition of the database depends on the specifics of each workplace and on the qualifications of the specialist. Professional databases in tax authorities include:
• * databases of initial and reporting data on tax revenue in the context of sections and paragraphs budget classification, budgets, territories, time periods according to regulated reporting forms;
• * databases of operational data on tax revenues;
• * database of letters, precedents, answers, proposals on tax legislation,
• * databases of derived and integrated data based on reporting forms;
• * databases of internal documents 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 create:

• * Database on legislative and regulatory acts on taxation;
• * DB of instructive and methodical materials;
• * Database on general legal issues.

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

V. V. Nesterov,

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

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

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

Creation of IS tax service;

Development and implementation of new effective IT;

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

Training of personnel to work in a new computer environment.

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

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

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

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

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

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

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

The main applied software products function on the “file-server” technology, although centralized developments on the “client-server” technology have begun (in some regions they have been introduced independently). Recently, purely network data processing technologies have become more and more pronounced, including the use of global, geographically widely distributed networks, for example, the Internet. Important for the implementation of such technologies is the availability of advanced telecommunications facilities with special information security tools, although they can be physically deployed on an enterprise scale.

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

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

The computer center in Cheboksary was established on the basis of the order of the Ministry of Finance of the RSFSR dated 03.21.80 No. 26/90 and until 1992 was engaged in the development, implementation, operation and maintenance of automated financial settlement systems (ASFR) and automated systems of insurance authorities (ACS - Gosstrakh ). In accordance with the order of the President of the RSFSR dated 12/11/91 and in agreement with the State Committee of the RSFSR for State Property Management, in order to develop and gradually implement a unified scientific and technical informatization policy of the State Tax Service of Russia, the center was transformed into the Regional Computing Center of the State Tax Service Russian Federation in the Chuvash Republic - the RVC of the State Tax Service of the Russian Federation in the Chechen Republic. Since 1992, the RVC has been developing, implementing and maintaining software specifically designed for Russian tax authorities. As of the beginning of 1998, more than 1,500 inspectorates in 73 regions of the country use software developed by the RVC.

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

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

Workstation of a tax inspectorate employee (RNAL);

Maintaining the State Register of Enterprises (GRP);

Accounting for the execution of cost estimates (BU);

Accounting and accrual wages(ZPT);

Frames (KADR);

Automated record keeping in State Tax Inspection (DELO).

Complex “Workstation of a tax inspectorate employee”

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

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

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

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

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

Input and control of enterprise reports (collection, control, storage and analysis of information based on the results of desk audits, receipt of routine reports);

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

Complex “Maintaining the State Register of Enterprises”

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

The main functions of the complex are:

Automated entry into the database;

Information and analytical service;

Data exchange using a standardized protocol;

Database administration.

Complex “Accounting for the execution of cost estimates”

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

Program “Accounting and payroll”

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

Complex of programs “Personnel”

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

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

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

Modernization of software systems and their transfer to new technological platforms

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

Support for the operation of software and information systems;

Modernization of complexes.

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

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

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

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

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

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

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

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

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

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

The first stage of the package includes the following subsystems:

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

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

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

Operational accounting (accounting for receipts, work with a front card, the formation of output documents);

Reporting (setting and formation);

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

Calculation of accruals for taxes of individuals;

Information-analytical service - inquiry system.

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

For more information about the Regional computer center The State Tax Service of the Russian Federation in the Chuvash Republic can be found on the Internet at http://rvcgns.chtts.ru.

2. Automated information system "Tax". Structural and functional organization of the automated information system "Tax".

Characteristics of the functional tasks solved in the tax authorities.

Features of information support of the AIS of the tax service.

Features of information technologies used in the tax authorities.

Ensuring the security of information resources in the tax authorities.

Information flows of tax authorities.

The information used by the tax office can be classified according to the method of receipt into:

Information collected by the tax inspectorate itself in the course of control work;

Information from third party sources.

The right of tax authorities to independently collect information about taxpayers is established by the Tax Code of the Russian Federation.

The tax authorities have the right, upon a reasoned request, to receive from banks information on operations and accounts of organizations and citizens engaged in entrepreneurial activities without forming a legal entity within 5 days from the date of the request.

Article 87 of the Tax Code of the Russian Federation also establishes the right of the tax authorities to conduct cross audits if, during the conduct of desk and field tax audits, the tax authorities need to obtain information about the activities of the taxpayer (payer of the fee) related to other persons. In this case, the tax authority may request from these persons documents relating to the activities of the taxpayer being audited.

The information coming from outside organizations is very voluminous and varied, and can itself be classified according to several criteria.

So, according to the sources ("suppliers") of information, we can distinguish:

Information from taxpayers (payers of fees);

Information from tax agents;

Information from tax collectors (fees);

Information from banks and treasury authorities;

Information from authorities and management;

other tax authorities;

other sources.

From banks and treasury authorities, the tax inspectorate receives information on taxes and fees paid, on refunds and offsets of overpaid payments, on opening and closing accounts

From the state authorities and administration, the tax inspectorate receives information on state registration and deregistration of legal entities and entrepreneurs; on registration of individuals at the place of residence and registration of acts of civil status; on the issuance and termination of licenses; on transactions with real estate and land, etc.

From other tax authorities, the tax inspectorate receives very heterogeneous information. Legislative and regulatory acts, letters and clarifications on certain issues of tax legislation are received from higher tax authorities. From the tax authorities of all levels there is a flow of information about the revealed facts of the activities of taxpayers controlled by this inspection, and violations of tax legislation by them in other territories; on branches and representative offices of taxpayers; materials of counter inspections carried out on the order of the inspection, etc.

Other sources of information include letters, statements and complaints from citizens about the facts of economic activity of enterprises and entrepreneurs in the territory controlled by the inspection; publications in the media about the activities of taxpayers and their advertisements, etc.

According to the frequency of receipt, information provided by third-party sources can be divided into:

periodical,

Irregular.

Periodic information, in turn, can be divided depending on the period of receipt into:

Monthly (some tax returns, for example, for the unified social tax);

Quarterly (accounting reports, declarations on most taxes from legal entities, etc.);

Annual (declarations on the income of citizens, information on the income of individuals, etc.)

Irregular information includes bank documents for the payment of taxes; information about opening bank accounts, transactions with real estate and many other information. At the same time, the irregularity of receipt does not mean a small amount of incoming data. For example, the tax inspectorate receives thousands of payment documents every day, however, there is no strict frequency for the actual transfer of funds to pay taxes by each taxpayer, respectively, and this source can be classified as irregular.

According to the degree of obligation, information flows can be divided into:

Mandatory,

Optional.

Mandatory information flows can be established by the Tax Code and other laws, presidential decrees or departmental (interdepartmental) regulations.

Currently, the main amount of information is received by the tax office in the following areas of work:

Accounting for taxpayers;

Desk audit of tax declarations of legal entities and individuals.

Accounting for taxpayers is the first stage, the first section of tax work. At this site, the tax authorities receive primary information about taxpayers, include them in their database. In the future, information about payers is specified and changed in connection with changes taking place in their economic activities.

tax control should be carried out already at this, the first, area of ​​tax work, otherwise there is a real threat of including inaccurate data in the EGRN database.

The second most important source of information for the work of the tax inspectorate is a desk audit of tax declarations of legal entities and individuals.

An in-house tax audit is an audit conducted at the location of the tax authority, on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority.

The third most important channel for obtaining information by the tax inspectorate is accounting for budget revenues and maintaining personal accounts.

AT tax code In the Russian Federation, relatively little space is allocated to the issues of accounting for revenues. This is explained by the fact that the accounting of revenues is the "internal" work of the tax inspectorate, and in itself does not affect the interests of taxpayers. The main task of the inspectors employed in the area of ​​recording payments and maintaining personal accounts is to control the completeness and timeliness of paying taxes to the budget (control over the correct calculation of taxes, as noted above, is carried out by other divisions of the inspectorate). The main instrument of such control is currently the personal account (PA) of the payer.

LANs are opened for each enterprise, for each tax it pays, for each level of the budget (if the tax is to be credited to different budgets).

LS can be easily presented as a program for processing on a computer.

The greatest difficulty from the point of view of informatization of the work of the accounting and reporting department is the automation of information flows to the department and from the department, necessary to fill in the drugs and summarize the information contained in them.

Reception and processing of information about the income of individuals is the fourth most important source of information for the tax authorities.

Inspections receive from employers located in the territory under their control information about the income of citizens received by them at their main and non-main jobs last year.

It should be noted that we have considered only the main sources of information used in the work of the tax inspectorate. They account for approximately 80-85 percent of the volume of information used in tax work. The remaining 15-20 percent of the information comes from other sources, or is collected by the inspectorate itself in the course of control work.

Automated information system "Tax". Structural and functional organization of the automated information system "Tax".

The automated information system "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. 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" can be formulated as follows:

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

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

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

· Increasing 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 receipt of taxes and the possibility of forecasting this dynamics.

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

· Reducing paperwork.

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

One of the priorities of the tax service is the informatization of tax authorities, 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, as well as the structure of the tax authorities themselves, 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. Like any economic system, the AIS of the tax service has a standard composition and consists of functional and supporting parts.

The functional part reflects the subject area, the content orientation of the AIS. Depending on the functions performed by the tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS "Tax". Functional subsystems consist of 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. Calculation algorithms are based on methodological materials, regulatory documents and instructions. Each complex includes separate tasks. The task is characterized by logically interconnected output documents obtained on the basis of a single source data.

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

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

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

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. 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 a given system both within its framework and with other systems, consistency, decomposition, etc. These requirements imply 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. 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 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. 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.

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. Besides; subdivisions of the Ministry of the Russian Federation for Taxes and Duties are engaged in checking the work of lower levels, planning and financing the expenses of tax authorities on the ground, supervise 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.

The following main functional subsystems can be distinguished:

1. preparation of standard reporting forms;

2. control activities;

3. methodological, revision and legal activities;

4. analytical activity of territorial inspections of the Ministry of the Russian Federation on taxes and fees;

5. intradepartmental tasks.

The subsystem for preparing 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 Ministry of the Russian Federation for Taxes and Dues at the regional level in terms of collecting various types of tax payments and monitoring this process.

Control activity, first of all, provides for the maintenance of the State Register of Enterprises and Individuals. The state register of enterprises contains official registration information about enterprises (legal entities), and 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. The control also includes the activity of documentary verification of enterprises.

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 the Russian Federation on taxes and fees. This subsystem collects, processes and analyzes information received from territorial tax inspectorates and related to the correct application of tax legislation.

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

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

The subsystem for processing documents of individuals can be identified as a separate part of the functional support, since it must control and manage information on the main types of taxes on individuals provided for by the legislation of the Russian Federation. It seems to include most of the tasks that are solved in all functional subsystems related to the processing of information on legal entities. This subsystem operates on the basis of the application of legislative acts that allow the tax service to exercise control over the correct calculation of income tax, property tax for individuals, land tax, etc. accounting reports. STI CC developed software based on FOX PRO to solve the tasks of the functional subsystem "Taxation of individuals". This complex provides the work of four automated workstations:

AWP "Inspector";

Workstation “Administrator”;

· AWP "Register of individuals";

Workstation "Accountant".

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

accounting of documents on the taxation of citizens and the payer;

Calculation and calculation of taxes;

Formation and issuance of payment notices;

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

receiving references;

Formation of requests, invitations and other documents.

Workstation "Administrator" provides:

protection against unauthorized access to the system;

separation of functions of system users;

control and restoration of the integrity of information stored in the database.

Improving the quality and efficiency of automated information technology in the budget and tax systems largely depends on the method of organization (organizational forms) of the use of technical and software data processing tools.

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

the functions performed and the nature of the functional tasks to be solved

· the type and capacity of the main fleet of computer equipment;

· territorial placement of computer equipment;

The nature of the division of labor

volumes of processed information;

the number and administrative subordination of users, etc.

In accordance with these requirements, at the present stage of development of automated information technologies in the tax service and the budgetary system, there is a trend towards the development of a combined information technology that combines local automated processing of primary information at the workplaces of specialists in combination with their integration into computer networks. There are the following organizational forms of data processing - automated workplace(AWP), local area network (LAN), corporate computer network (CCN).

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

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

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

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

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

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

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

An automated workplace can be considered as a specialist tool for the implementation of management functions.

The technical base of the workstation in the tax authorities and the budgetary system are personal computers with the necessary set of peripherals that meet certain parameters and technical requirements to solve functional financial problems.

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

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

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

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

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

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

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

3) AWP of a specialist in control over ensuring the correct calculation of taxes and payments and the timeliness of their receipt in the budget.

4) Lawyer's workstation for monitoring compliance with legislation on taxes and other payments to the budget, etc.

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