An automated system of the Federal Tax Service, in which all tax administration data is stored and processed in a single centralized database - the federal repository.
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 “Tax-3” - this is the amount the Federal Tax Service estimates work within the second phase of the project. The development concerns the version of the department’s main information system that has been in place for the last 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 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 Production Center of the Federal Tax Service), whose price offer (832 million rubles) turned out to be better than the offer of a competitor - the IBS Expertise company (the legal entity of the IBS integrator), which offered to perform the 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 summing up is scheduled for August 22. The winner will have to complete all work by December 1, 2018, that is, by the same date by which work on the first stage of the project must be completed. Taking into account the declared price, the amount of contracts for two stages may amount to 1.78 billion rubles.
As of May 3, 2017, the total number of users of the centralized and decentralized components of the AIS “Tax-3” is 131 thousand employees. Of these, 35 thousand are users of centralized components, the remaining 96 thousand are users of decentralized components.
According to the Federal Tax Service's press release, the development of the department's AIS is carried out in queues as the functional requirements for the system are ready: in 2017, it is planned to announce a competition for work on the development of the AIS of the Federal Tax Service of Russia (2nd stage), the planned publication date of the notice is the II-III quarter of 2017.
As of May 3, 2017, the Federal Tax Service took measures to create a centralized IT infrastructure for the AIS “Tax-3”. Application software for functional block No. 1 (registration and accounting of taxpayers) and functional block No. 2 (property taxes of individuals) were developed and put into operation.
Work is underway to implement and prepare for implementation of application software for functional block No. 3 (tax administration functions for legal entities and individual entrepreneurs). Work was completed on the migration of centralized components and databases of the transactional and analytical segments of the AIS “Tax-3” to the data center system.
The main site for the functioning of the centralized components of the AIS "Nalog-3" is the federal data center (FDPC) in Dubna, Moscow region, the backup site is the Moscow data center. In 2017, it is planned to transfer the reserve site to a reserve data center (RCD) in Gorodets, Nizhny Novgorod region.
Application software of the decentralized architecture of AIS "Tax-3" at the federal level uses 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 cryptographic protection tools installed).
In the Central Office of the Federal Tax Service, database servers Oracle Database 11g Enterprise Edition, Microsoft SQL Server 2005 and 2008, MS Windows Server 2003 ServicePack 2 and Server 2008 R2 x64 are used to operate software systems. The client software runs on workstations running Windows XP or Windows 7.
To operate regional-level software systems, MS SQL Server 2000 SP4, 2005 Express Edition, 2008 R2 Enterprise Edition and 2012 database servers, MS Windows Server 2003 ServicePack 2 and 2008 R2 x64 application servers are used. Regional-level client software runs on workstations running Windows XP or Windows 7.
To operate local software systems, 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 are used. Local client software runs on workstations running Windows XP or Windows 7.
Application servers and workstations for automation facilities at the federal, regional and local levels are, in some cases, equipped with additional software: XML parser (version 4.0 SP2) and XML parser 6.0 for Windows, a library for working with XML for SQL Server, Crystal Reports RunTime and Soap SDK 4, runtime components of Visual C++ V8.0 libraries, 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 facilities at the federal, regional and local levels.
The software package for the database machine of the analytical segment of the AIS “Nalog-3” was created on the Teradata platform. In the production environment, the Enterprise Data Warehouse 6700 is used, combined with the Teradata Data Warehouse Appliance 2800. In the development and testing environment, the Teradata Data Warehouse Appliance 2650 is used.
PAC of the database machine of the transactional segment of the AIS "Tax-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 in a data center in Moscow.
2016
In June 2016, the Federal Tax Service announced a tender for the development of the Tax-3 system, which, in particular, requires the selection of 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.
Transactional segment
The trial operation of transactional subsystems is conventionally divided into 3 stages. Each queue represents a set of tax administration functions that are subject to verification. As trial operation progresses, this set is gradually expanded. Moreover, each subsequent queue includes the previous one.
At the same time, after the end of the 3rd stage, it is premature to talk about 100% coverage of tax administration functions by the AIS “Tax-3”. Work on the description and implementation of tax administration business processes has not been completed, so the possibility of new testing queues cannot be ruled out.
Analytical segment
As part of the trial operation of the analytical segment, data from 47 inspections have been stored in the repository since August. Incoming information includes accounting data, information on settlements with the budget, performance of duties, debt settlement and bankruptcy procedures. Another source of data is the federal resources of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. Unlike the transactional analytical segment, there is no 3-year limit on the depth of data recovery.
AIS "Tax-3" - a new development from the Federal Tax Service The data is intended for the information and analytical subsystems Taxpayer Dossier and Visual Network Analysis. Testing of the Taxpayer Dossier subsystem of the 2nd stage 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 exclusive mode. In order to eliminate problems with communication channels and lack of disk space during initial upload, all regions are divided into groups. Each group has its own week for data transfer. Subsequent updating of data in the storage should be ensured by weekly incremental uploads.
On the basis of all tax authorities of the country, trial operation of the analytical subsystem “Analysis of Property Taxes” is being carried out. The implementation of the system will allow for a comprehensive analysis of the structure and forecasting of property tax revenues, and provide access to this information to municipalities to determine the rates of regional legislation. In AIS Tax-3 it is planned to create a Unified software product, which 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 the IR of the Analytical Department - Analysis of SOI (Tax monitoring based on industry average indicators), Office of Desk Control - ASK VAT (Automated System for Control over VAT Refunds), Office of Transfer Pricing - 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 pre-audit analysis, for conducting desk tax audits, as well as planning and conducting on-site tax audits.
To work with the AIS "Fee Payers" you need a computer with the following configuration:
- Operating system Windows XP (SP3)/2003/7/8/10. Recommended OS - Windows 7 x64.
- 32-bit (x86) or 64-bit (x64) processor with a clock speed of 1.5 gigahertz (GHz) or higher;
- A minimum of 3 gigabytes (GB) (for a 32-bit system) or 4 GB (for a 64-bit system) of random access memory (RAM);
- Minimum 15 gigabytes (GB) of available (free) hard drive space
- It is acceptable to use an HTTP proxy that supports passing TLS/SSL traffic (the proxy server must support the CONNECT operation).
For those cases when large lists (from 1 million citizens) will be loaded into the AIS "Fee Payers", you must change the standard settings in the application before starting work.
For this:
- Make sure the application is not running.
- In the application installation directory (for example, c:\Program Files (x86)\Expenses Payers Registry\) open the expensesPayers*.ini file in Notepad (in the case of a configuration for working with a population register, this file will be called expensesPayersRegistry.ini)
- In the open file, change the value -Xmx256m to -Xmx1024m . This will set the maximum available memory for the application to 1024 MB (1 GB).
- Save the configuration file and close.
- Launch the application.
"AIS Fee Payers" for the parent organization:
- Software installation file (Expenses Payers Head 0.11.0.exe)
- ExpensesPayersHead-0.11.0.zip)
AIS "Fee Payers" for parent organizations with the ability to work with the population register:
- Software installation file (Expenses Payers Registry 0.11.0.exe)
- Archive for local update (ExpensesPayersRegistry-0.11.0.zip)
AIS “Fee Payers” for a subordinate organization:
- Software installation file (Expenses Payers 0.11.0.exe)
- Archive for local update (ExpensesPayers-0.11.0.zip)
Changes in version 0.11.0:
- The transfer of lists of citizens from previous reporting periods to the current one has been implemented.
1. Only those periods of participation in financing government expenditures for which the period of the previous reporting period ended on December 31, 2015 are transferred. In this case, the beginning of the period becomes 01/01/2016.
2. The amount of GPA, if indicated in the previous period, is not transferred to the current one. - A preview of records of the general unified list of citizens has been implemented, indicating information about the name of the logical list in which the record is located.
- The ability to edit records of the general unified list of citizens has been implemented.
- The ability to search for the full name and identification number of entries in the general unified list of citizens has been implemented.
- The ability to select the sorting of records from the general unified list of citizens has been implemented.
- The ability to select the sorting of citizen list entries has been implemented.
- The functionality for working with lists of citizens has been improved in accordance with changes in the format of the GPA amount.
1. Changes will also be made on the side of the portal that accepts lists of citizens, and the functionality of manual uploading of lists by an inspector.
2. Please note that in order to successfully send/upload lists of citizens to the portal (or when exchanging between different application configurations), the amounts in the lists of 2016 and more must be indicated in denominated monetary units. To do this, you need to update the software version to the current one and, if there are lists for 2016 generated in previous versions of the software and containing records of citizens with the specified GPA amount, make sure they are correct.
Changes in version 0.10.0:
- At the request of the Ministry of Labor, in the configurations for the subordinate and parent organizations, the ability to generate protocols to control the entry of information has been implemented.
The protocol can be generated in two versions:
1. In the context of available lists for the selected year. Information about the number of entries in each list will be displayed.
2. In the context of organizations that submitted information. In this case, information about the number of records created by each organization will be reflected.
- Added a check when starting the application to see if the database is in a locked state. If the database is blocked, the user is shown a message with the opportunity to unblock the database (the error occurred at the State Institution "UMC Ministry of Agriculture and Food", letter dated 04/12/2016).
Changes in version 0.9.0:
- The audit of operations in relation to the directory of organizations has been expanded. Added event type “Editing directory of organizations”, in the context of which the addition, editing and deletion of an organization in the directory are logged.
- An attribute has been added to the organization directory that reflects the fact that an organization has been unloaded as part of the directory for a subordinate organization. For those organizations that have been unloaded, mass deletion is prohibited (such organizations can only be deleted in single allocation mode). Also, when attempting to delete an unloaded organization, the user is shown a detailed explanation of the possible consequences of this operation.
- At the time of uploading the list of citizens, a check has been added for the presence of records about citizens entered by organizations that were subsequently removed from the directory. In this case, the upload is blocked and a protocol is created (in the form of a text file), which reflects incorrect records about citizens. The upload can be performed after the user corrects all the entries specified in the protocol.
- At the time of loading the list of citizens, if it reveals signs of the use of organizations that have been removed from the directory, a detailed explanation of possible reasons is displayed for the user.
- Logging has been expanded, and detailed information has been added about errors associated with building a chain of certificates when using digital signatures.
For reference: perform the update in accordance with Chapter 4 “Updating the Application” of the User Guide.
The State Tax Service of the Russian Federation is part of the system of central government bodies of the Russian Federation and is subordinate to the President of the Russian Federation and the Government of the Russian Federation.
The main task of the State Tax Service of the Russian Federation is to monitor compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of payment of state taxes and other payments established by law to the relevant budgets.
The goal of the tax management system is the optimal and efficient development of the economy through the influence of the subject of management on the objects of management. In the problem under consideration, 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 tax service. The impact is carried out through a system of taxes established by law.
The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, the tax service authorities are creating an automated information system, which is designed to automate the functions of all levels of the tax service to ensure the collection of taxes and other obligatory payments to the budget and extra-budgetary funds, to conduct a comprehensive operational analysis of materials on taxation, to provide management bodies and the corresponding tax levels services with reliable information.
Automated information technology (AIT) in the tax system is a set of methods, information processes and software and hardware, combined into a technological chain that ensures the collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as increase their reliability and efficiency.
Information support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, used in the process of automating the solution of the task. In the information aspect, the system must provide sufficient and complete information to implement its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, generate output information in a form convenient for users to understand, etc.
The system of indicators consists of initial, intermediate and result indicators. They characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of taxpayers’ settlements with the budget, etc.
Automated information system (AIS) "TAX" is a form of organizational management of the State Tax Service bodies based on new tools and methods of data processing, and the use of new information technologies. AIS "TAX" allows you to expand the range of tasks to be solved, increase the analyticalness, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of tax authorities through the use of economic and mathematical methods, computer technology and communications, and streamlining information flows. The goals of the automated information system “NALOG” can be formulated as follows:
1. Increasing the efficiency of the tax system through efficiency and improving the quality of decisions made.
2. Improving the efficiency of work and increasing the productivity of tax inspectors.
3. Providing tax inspectorates of all levels with complete and timely information on tax legislation.
4. Increasing the reliability of data on taxpayer registration and the effectiveness of control over compliance with tax legislation.
5. Improving the quality and efficiency of accounting.
6. Obtaining data on the receipt of taxes and other payments to the budget.
7. Analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics.
8. Informing administration at various levels about the receipt of taxes and compliance with tax legislation.
9. Reducing the volume of paper document flow.
At the present stage of development of the country's economy, the success of the Russian tax system largely depends on the effectiveness of the functioning of the AIS. Automated information systems implement appropriate information technologies.
One of the priority tasks of the tax police is the informatization of tax authorities; it is assumed that they will use information technologies and create information systems that effectively support the functioning of the structure of tax authorities.
The structure of the AIS tax police, like the structure of the tax authorities themselves, is multi-level. The existing tax service system in the country consists of a large number of elements. The entire system and each of its elements have extensive internal and external connections. For the normal functioning of the system, both individual elements (tax inspectorates) and the system as a whole are managed. In the tax system, the management process is an information process. Like any economic system, the AIS of the tax service has a standard composition and consists of functional And providing parts.
Functional
part reflects the subject area, content orientation of the AIS.
Depending on the functions performed by tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS “Tax”. Functional subsystems consist of sets of tasks characterized by a certain economic content and the achievement of a specific goal that the management function must ensure. A set of tasks uses various primary documents, and a number of output documents are compiled based on interconnected calculation algorithms. Calculation algorithms are based on methodological materials, regulatory documents and instructions. Each complex includes separate tasks.
The task is characterized by logically interconnected output documents obtained on the basis of common source data.
The supporting part includes information, technical, software and other types of support typical for any automated information system of an organizational type.
Informational the software includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, as well as information arrays on computer media used in the process of automating the solution of functional problems.
Technical software is a set of technical means of information processing, the basis of which is various computers, as well as means that allow the transfer of information between various automated workstations both within the tax authorities and in their interaction with other economic objects and systems.
Software The software is a complex of various general and applied software necessary to perform various tasks solved by tax authorities.
The automated information system of the tax police belongs to the class of large systems. A number of requirements are imposed on it, as well as on any similar system of this class: achieving the goals of creating the system; compatibility of all elements of a given system, both within its framework and with other systems, consistency, decomposition, etc. These requirements presuppose the possibility of modernizing system elements and adapting them to changing conditions; reliability in operation and reliability of information, one-time input of initial information and multifunctional, multifaceted use of output information; relevance of information stored in the database. AIS, with minimal manual labor, must ensure the collection, processing and analysis of information about the state of the control object, the development of control actions, and the exchange of information both within the system and between other systems of the same and different levels. AIS should be equipped with a set of technical means that would ensure the implementation of control algorithms, communication between systems, ease of input of initial information, variety of output of processing results, simplicity and manufacturability of maintenance, compatibility of all technical modules, both in software and information aspects . An essential requirement is the development and operation of a system based on existing operating systems of various types, application software packages focused on data processing and solving functional problems, database management systems that ensure the accumulation, maintenance and processing of information necessary for the user to solve a problem or satisfy its information request, software packages that ensure the exchange of information between systems, etc. In the information aspect, the system must provide sufficient and complete information to implement its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases managed by a DBMS, generate output information in a form convenient for users to understand, and etc.
The creation of such a system involves solving a number of problems. This is, first of all, the information integration of tax services by telecommunications networks and providing access to the information resources of each of them; development, creation and maintenance of databases; equipping tax authorities with computer systems with developed peripherals; development of software that provides solutions to functional problems of the system. The creation of the AIS “NALOG” is based on the concept of the life cycle of software systems.
At the first stage, the subject area is analyzed and the formulation of a problem or set of problems is developed. The task is set with the direct participation of tax service specialists, whose functions are subject to automation. The essence of this stage is to examine the organizational and functional structure of the tax authority and develop technical specifications, for which methods of information analysis, operations research, and the theory of complex systems are used. Based on the technical specifications, a technical design of the automated system is developed. The purpose of this stage is to create information and logical models of the taxation system. The most important part of creating a technical project is the choice of software tools and methods for implementing the project. The selection criteria include the following:
· optimal compliance with the information and logical model of the tax authority, performance of basic processing functions,
· ability to operate in various operating environments,
· the ability to create an information interface with other environments and systems,
· prospects for the development of the environment, taking into account modern trends in information technology and a number of others.
AIS Tax-3- automated information system of the Federal Tax Service of the Russian Federation.
Explanation
AIS Tax-3 is an automated information system of the Federal Tax Service of the Russian Federation (FTS RF), which is used for official purposes by the Federal Tax Service of the Russian Federation. Thanks to AIS Tax-3, tax authorities have the opportunity to receive and generate information about taxpayers throughout the Russian Federation automatically.
The regulations on the automated information system of the Federal Tax Service (AIS "Tax-3") were approved by Order of the Federal Tax Service of the Russian Federation dated March 14, 2016 N ММВ-7-12/134@.
Order of the Federal Tax Service of Russia dated March 14, 2016 N ММВ-7-12/134@ "On approval of the Regulations on the automated information system of the Federal Tax Service (AIS "Tax-3")"
In order to systematize the main approaches to the creation, development, maintenance and use of the automated information system of the Federal Tax Service, I order:
1. Approve the Regulations on the automated information system of the Federal Tax Service (AIS "Tax-3") (hereinafter referred to as the Regulations) in accordance with the appendix to this order.
2. The heads of structural divisions of the central apparatus of the Federal Tax Service of Russia, heads of departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, heads of interregional inspectorates of the Federal Tax Service of Russia, general directors of organizations subordinate to the Federal Tax Service of Russia, will in the future be guided by the requirements of the Regulations.
Supervisor
Federal Tax Service
M.V.MISHUSTIN
Approved
by order of the Federal Tax Service of Russia
Slide 1. Automated information system “Tax”
represents form of organizational tax management authorities based on new tools and methods of data processing, using formation of new information technologies.
AIS "Tax" allows expand the tasks to be solved, increase the analyticalness, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of tax authorities through the use of economic and mathematical methods, computer technology and communications, and streamlining information flows.
Goals functioning of automated information system "Tax":
Increasing the efficiency of the taxation system through efficiency and improving the quality of decisions made.
Improving the efficiency of work and increasing pro-productivity of tax inspectors.
Providing tax inspectorates of all levels with complete and timely information on tax legislation.
Increasing the reliability of data on taxpayer registration and the effectiveness of control over compliance with tax legislation.
Improving the quality and efficiency of accounting.
Receiving data on receipt of taxes and other paymentsto the budget.
Analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics.
Informing administration at various levels about the receipt of taxes and compliance with tax legislation.
Reducing the volume of paper document flow.
Slide 2. Structure of the system of bodies of the State Tax Service of the Russian Federation
Slide 3. Unified centralized system of tax authorities
Control activities primarily involve 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 required to declare income, as well as pay certain types of taxes from individuals. The control also includes activities related to documentary inspection of enterprises.
methodological, auditing and legal activities.
The subsystem of methodological, auditing and legal activities provides the ability to work with legislative acts, regulations, 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 carries out processing and analysis of information received from territorial tax inspectorates and concerning the correct application of tax legislation.
analytical activities of territorial inspectorates.
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 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.
Intradepartmental tasks include tasks that ensure the activities of the apparatus of the tax authority at the appropriate level.
Slide 6. Composition of functional subsystems for the local level
· taxpayer registration;
· desk audit;
· maintaining settlement cards (CP) with the budget;
· analysis of financial and economic activities of NP enterprises;
· on-site documentary check;
· maintaining regulatory and legal documentation;
· intradepartmental tasks;
· processing documents of individuals.
NP registration subsystem is associated with the function of timely and complete accounting of taxpayers and payments to the budget. It contains complete information on all taxpayers, both legal entities and individuals.
Slide 7. Cthe remainder of functional subsystems using the example of a municipallevel
registration of enterprises;
desk audit;
maintaining personal cards of enterprises;
analysis of the state of the enterprise;
documentary check.
Slide 8. Workstation
The automated workplace "Administrator" provides:
Protection against unauthorized access to the system;
Separation of system user functions;
Monitoring and restoring the integrity of information stored in the database;
Setting up the program in accordance with the parameters of the tax office and the operating environment;
Adjustment of regulatory and reference information in accordance with the peculiarities of taxation of citizens in this
Region and based on changes in legislation.
AWP "Register of Individuals" provides:
Tax registration;
Removal from tax registration;
Assigning identification numbers to taxpayers;
Preparation of output documents based on user requests.
AWS "Accountant" provides:
Formation of accounting operations;
Entering tax payments;
Maintaining personal accounts of taxpayers;
Generation of output documents for personal accounts and
Statistical reporting.
Slide 9. Supporting subsystems
The supporting part includes informational, technical,software and other types of software specific to anyautomated information system of organizational type.
Information Support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system the topic of tax authorities, as well as information data sets on computer media used in the automation process solving functional problems.
Technical support represents technicaltechnical means of information processing, the basis of which isThere are computers of varying power and speed, as well as means that allow the transfer of information between different automated workstations, both within tax offices Ghana, and in their interaction with other economicobjects and systems.
Software is a complex of differentfigurative software tools of a general and applied nature,necessary to perform various tasks solved by taxyour organs.
Automated information system of the tax service would belong to the class of large systems. It, like any similar system, is subject to a number of requirements: achieving the goals of creating the system; all elements of this system as in within its framework and with other systems; consistency; decomposition andetc.
Slide 10. Supporting subsystems of the AIS “Tax”
Currently, the technical basis of informatization in the Federal Tax Service is local computer networks based on personal computers such as IBM PC.
The main operating systems are Microsoft products and some such as UNIX. FoxPro, Clipper, MS SQL Server, Access Informix, Oracle are used as database management systems. The main software products operate using “file server” technology, which means there is a local network with several PCs.
Slide 11. Workstation functionality
AWP "Registration of enterprises"
AWP "Desk inspection"
AWS "KRSB NP"
AWP "FHD NP"
AWP allows you to implement the following basic functionality:
- selection of taxpayers for the formation of a plan for on-site inspections based on the analysis of the FCD;
Formation of various documents (decisions, requirements, etc.) used by tax authorities in the process of conducting an audit based on the analysis of the FCD;
Automated calculation of penalties and fines, taking into account the data of the Taxpayers' Investigative Committee in case of detection of violations of tax legislation;
- recording of information on counter inspections carried out;
- automatic generation of various tax authority reporting forms in accordance with orders of the Federal Tax Service;
- formation of financial statements for transferring information to a higher level in accordance with the orders of the Federal Tax Service.
Slide 12. Information support for the automated tax system
Units of information flows can be documents, indicators, details, symbols.
Documentation and contained in theminformation can be divided into the following groups:
1) byplace of compilation:
input (arriving at inspections);
weekends (coming from inspection);
2) by submission deadline:
regulated - documents for which a deadline for execution and submission has been determined;
· unregulated – documents executed upon request.
Slide 13. Unified classification system AIS “Tax”
AIS "Tax" must use the Unified System of Classification and Coding of Information, which is based on the application:
all-Russian classifiers :
· countries of the world (OKSM);
· economic regions (OKER);
· objects of administrative-territorial division and settlements (SOAT);
· public administration bodies (SOOGU);
· branches of the national economy (OKONKH);
· types of economic activities, products and services (OKDP);
· currencies (OKB);
· units of measurement (SOY);
· licensed types of activities (LVD);
· tax returns (TD), etc.
departmental classifiers:
· forms of ownership (FCS);
· organizational and legal forms of economic entities (KOPF);
· budget revenues and expenditures in the Russian Federation (KDRB);
· standard bank accounts (BAC);
· banks (CB);
· tax authorities (NO);
registration authorities, etc.
system classifiers :
· types of documents on registration of categories of land, types of property, types of budget, types of taxes, groups of bankrupts, etc.;
· types of taxable objects (KON);
· tax incentives (TNL);
· types of tax benefits (CTNL);
· penalties (KSHS);
· taxpayer identification numbers (TIN);
· designation systems for state tax inspectorates (SOGNI).
Slide 14. Taxpayer identification number
TIN– an individual is a twelve-digit digital code built according to a positional coding system:
TT NN XXXXXXX SS,
Where TT– code of the territory of the administrative territorial division of Russia;
NN– code of the territorial tax office that carried out the delivery to the taxpayer’s account;
XXXXXXX– the actual serial number of the taxpayer;
SS– symbol (check number).
Slide 15. Information sent by representative authorities to the Federal Tax Service
Bodies of representative power and departments send the following information to the Federal Tax Service:
· orders;
· legislative acts on the introduction of local taxes;
· information about the actual amounts of taxes and other payments received to the budget.
Slide 16.
Law enforcement provide data on vehicles, concealment of income, materials on facts of violations for which criminal liability is provided.
finance provides materials from emission projects, tax deferral data, 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.
Slide 17.
The Federal Tax Service makes submissions for the collection of amounts from taxpayers (excise taxes, VAT), and notifies the Federal Budget on a monthly basis about the receipt of excise taxes and VAT.
Regional bodies The Federal Tax Service provides information corresponding to the rights of access to it, credit and financial authorities, state statistics bodies, and the Ministry of Internal Affairs.
Slide 18. Output information
List of output forms:
· Extract from the payer's personal account (balance on an accrual basis).
· Payer's settlement balance.
· Payer's balance sheet by budget.
· Status of the payer's payments.
· The state of the payer’s payments by budget.
· The state of the payer’s tax payments by budget, etc.
Slide 19. In-machine information support
In-machine information support creates an information environment to meet the various professional needs of users of the taxation system. It includes all types of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, and data banks.
Arrays containing other informationare considered permanent (conditionally permanent). In variable masses siwah contains the following information:
Operational control data, ensuring the completeness and timeliness of receipt of taxes, fees, other payments and reporting;
Results of analysis and forecasting of the tax base and the receipt of taxes, fees and other payments;
results of control work of tax authorities;
materials of legal practice of tax authorities, etc.
In permanent arrays contains:
texts of laws, regulations and decrees of the President and Governmentgovernment of the Russian Federation, resolutions of local authorities, otherlegal acts;
texts of orders, instructions and plans of the Federal taxgovernment service;
texts of organizational and methodological documents;
classifiers, reference books and dictionaries used in AIS"Tax";
data from the State Register of Enterprises and accounting datanew taxpayers;
regulatory and reference information of financial, maternaltechnical support, accounting and personnel movement.
Slide 20. Databases
Databases consist of arrays.
Data structuring into database information arrays should be carried out according to the following requirements:
Combining into a single database data that is characterized by a common physical meaning and implements the information technology of one or more interrelated processes of the activities of tax authorities;
Completeness and sufficiency of providing information to officials of tax authorities within the range of data data contained in the input documents;
organizing data into information structures and managementmanaging them through the use of database management systemsdata (DBMS) and ensuring information compatibilitycommunication between different databases;
organizing data in a database, taking into account existing informationnational flows between objects of the AIS “Tax” and within the nationalden authorities;
ensuring information compatibility with data,coming from external levels with which it interactsthis system;
implementation of the principle of consistency and single entry -data used by multiple tasks must bestructured into system-wide structures and supportedby means of software.
Slide 21. Professional databases in tax authorities
The functional and information composition of the database depends on the specifics of each workplace and the qualifications of the specialist. K proprofessional database The tax authorities include databases:
source and reporting data on tax revenues in in terms of sections and paragraphs of the budget classification, budgets, territories, time periods according to regulations standardized reporting forms;
operational data on tax revenues;
letters, precedents, answers, tax proposalslegislation;
derived and integrated data based on reportingforms;
internal documents for various purposes, etc.
Slide 22. Procedure of the tax authorities
The tax office operates in the following order :
Within 24 hours (excluding weekends and holidays) from the moment of receiving reports in electronic form:
· confirms the authenticity of the taxpayer’s electronic signature;
· generates a receipt for receipt of reporting in electronic form (i.e., certifies the received reporting with the electronic signature of the tax authority) and sends it to the taxpayer;
· checks received reports for compliance with the approved format and generates a protocol for incoming reporting control;
· sends the incoming control protocol to the taxpayer.
Slide 23. Protection of information when submitting reports
Data protection when reporting by e-mail, it will be provided with a set of organizational, software and technical measures.
Organizational measures to ensure information security require regulation of the relationships between participants in the exchange of information and strict adherence to the procedure for the exchange of electronic documents when submitting tax returns and reporting forms.
Slide 24. Advantages of the electronic system
Connection to the paperless technology system provides the taxpayer with a number of significant advantages:
· saving time spent on reporting, since there is no need to travel to the tax office and stand in queues;
· expansion of the time frame for submitting reports - files can be sent at any hour (24 hours a day) and any time (7 days a week) until 24 o'clock on the last day of reporting;
· reduction of errors in reporting preparation through means of output control. The taxpayer is given the opportunity to prepare reports in a standard format with control over the correctness of completion and verification of the relevance of the version of the form being filled out;
· guaranteed confirmation of delivery of reports, which has legal force in controversial situations;
· eliminating technical errors (data undergoes input control and is automatically posted to personal accounts) and increasing the efficiency of information processing;
· prompt updating of reporting forms via email.
Slide 25. Consultant Plus system
“Consultant” is knowledge , which is necessary for both tax inspectors and accountants.
Program includes blocks:
· to work with the legislation “Consultant +”, all current changes in acts are made;
· “Consultant + Russian legislation” – all regulations on accounting and taxation
· Consultant “Accountant” version “Prof” – correspondence of accounts, regulatory documents for an accountant, consultations in question-answer mode on the application of legislation.
Slide 26.
A significant place in information supportResearch Institute of AIS "Tax" is occupied by information and reference systems.
For their functioning they create Database:
on legislative and regulatory acts on taxation;
instructional and methodological materials;
on general legal issues.
Functional subsystem databases contain the followingintelligence:
Subsystem “Registration of enterprises” - name of the taxpayer, identification number, location, date of state registration, form of ownership, organizational and legal form, data on founders and authorized capital, etc.;
Subsystem “Desk audit” - results of analysis of accounting and tax reporting of organizations, information about violations of tax legislation identified during desk audits, information about the accounting policy of the taxpayer organization, etc.;
subsystem “Maintaining personal cards of enterprises” - data about tax arrears, about excessively transferred funds,on deferments and installments of payments to the budget, etc.;
Subsystem “Documentary inspection” - number and date of the documentary inspection report, the timing of the inspection, the period for which the inspection was carried out, the nature of the violations identified, the amount of additionally accrued (reduced) taxes and sanctions for violation of tax laws and accrued penalties, etc.
Slide 27. Composition of the Sprinter complex
As part of the Sprinter complex includes:
software module for uploading “1C: Taxpayer”, pre-designated for uploading accounting and tax documentshowl reporting from databases of accounting programs of the family“1C: Enterprise 7.7” or entering these documents manually;
email client program "DiPost", provideexchanging signed digital signatures and encrypted messagescommunication between workstations and electronic serversmail;
control and visualization module "Box Changer", which providesprints output control of reporting files and possiblythe ease of viewing them by taxpayers;
“Referent” program, which provides tax information to the operator about sent reporting files, as well as received operator confirmations and incoming control protocols;
the “Requests” program, which provides the taxpayer withthe possibility of obtaining information upon your requeststatements on the status of settlements with budgets of various levels.
Slide 28.
Program "1C: Taxpayer" represents one ofprograms of the “1C:” family and is supplied in special zated configuration designed to automate the transfer of information both in paper and electronic form to the inspection of the Federal Tax Service, branch of the Pension Fund of Russia, other off-budget social funds, statistical authorities.
The program solves the following problems :
generating a file of information on the income of individuals,intended for transfer to the tax service inspection;
preparation and formation of tax, accounting andstatistical reporting of organizations;
formation of personal data of insured persons and individualindividual information of the insured persons for transfer to the departmentof the Pension Fund of Russia;
maintaining tax cards of individuals receiving incomemoves at the enterprise;
maintaining a list of documents “Certificate of income of an individual”faces";
generation of a “Certificate of Income of an Individual” for yougiving to individuals.
Slide 29.
The state of the AIS “Tax” as a whole can be characterized as follows :
· information technologies in the Russian Federal Tax Service are developing towards the creation of a unified system based on the relationship of work processes and information services using the best practices of foreign countries;
· prototypes of basic information services were created to support tax administration workflows;
· unification and standardization of tax administration work processes contributes to the stability of the information system of the Federal Service of the Russian Federation;
· clear and close partnership between methodological departments and IT services - the efficiency of the tax system;
· the telecommunications system is an important link in the tax authorities’ system;
· 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 tax authorities of the Federal Tax Service of the Russian Federation:
– work continued on the development of such subsystems of the automated information system for interdistrict inspectorates for centralized data processing, such as: the system for the preparation and exchange of tax information (SPONI), the system for processing tax information (SONI); Work has begun on creating a tax inspection service subsystem (SOIMNS).
– in many territorial inspectorates of the Federal Tax Service of the Russian Federation, a local-level software package (“client-server”) is being implemented.
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Questions for self-control
1.What is the hierarchical structure of the system of tax authorities of the Russian Federation?
2. Describe the functions performed by lower-level tax authorities.
3.What are the goals of the functioning of the AIS “Tax”?
4.Describe the structure of the AIS “Tax”. List the composition of the supporting part.
5.What is the composition of the functional part of the AIS “Tax”?
6. Show, using the example of tax inspectorates and districts, the order of implementation of the tasks of the functional subsystems of the AIS “Tax”.
7.Give me the workstation. List the composition of automated workplaces organized in tax inspectorates.
8. Composition of off-machine support for AIS “Tax”?
9.What classifiers are used in the tax system?
10. List the composition of the in-machine software of the AIS “Tax”.
