Background
At present, basic information of the taxpayer land is mainly declared by the taxpayer, the tax authority lacks effective monitoring on the authenticity of the declaration data, and many taxpayers still have the phenomenon of not reporting or less reporting the taxed land due to thin taxpayer consciousness. In addition, because a relatively complete and comprehensive information sharing interaction platform is not established, tax source data information of land use taxes is often untimely and inaccurate, for example, original data of taxpayers who rent collective land is difficult to obtain, and tax-due land information of the taxpayers cannot be comprehensively and accurately mastered only by information of departments such as national soil, construction, house management and the like. The tax department is also in a passive taxation state.
With the development of 3S technology (remote sensing (RS), Geographic Information System (GIS) and Global Positioning System (GPS), the application is more and more extensive, tax management is more and more efficient, the high-resolution remote sensing image technology, the geographic information technology and tax source risk management are closely combined, and an intelligent risk monitoring system is developed, which is the development direction of a tax conversion management mode.
Disclosure of Invention
Aiming at the limitation existing in the prior art, the invention provides a method for checking and monitoring a tax fund by utilizing a geographic information technology and combining high-resolution remote sensing data and a mobile terminal. Real data of a taxable land are obtained by carrying out field surveying and mapping and surveying on taxpayers with tax risks through a mobile terminal surveying and mapping system, and then the real data and other land tax business data are synchronously updated into a management system, so that taxpayers can be counted and managed according to tax information, convenience is provided for operating personnel, and supervision basis for dealing with unrealistic declaration is provided.
In order to achieve the purpose, the tax fund checking and monitoring method based on the geographic information technology comprises the following specific steps: 1) acquiring basic geographic data, high-resolution remote sensing images and tax-related enterprise information offline data; 2) the mobile terminal realizes offline data loading and browsing; 3) acquiring enterprise checking data; 4) storing the collected data; 5) inquiring; 6) uploading enterprise check data; 7) data analysis and mining, aid decision making
Further, preprocessing basic geographic data and high-resolution remote sensing ortho-image data in the step 1), slicing the data based on an ArcGIS Server map slice caching technology and a custom slice caching scheme, manufacturing multi-level proportional-level cache slices, packaging slicing results and generating an off-line map data packet. In addition, tax-related enterprise data is also sorted and packaged, and an offline database is built.
Further, the mobile terminal in the step 2) accesses an offline database, and browses various basic geography and high-resolution image data based on offline map browsing technologies provided by ArcGIS for Android, such as amplification, reduction, roaming, layer control and the like; the display effect of basic geography and high-resolution images is maximized by utilizing the rendering technology of data such as vectors, grids and the like, so that tax-related enterprises can be distinguished and positioned on the map easily.
Further, the mobile terminal APP is used for developing an field surveying and mapping system based on ArcGIS SDK for Android 10.2, and the mobile terminal APP works with a tax-related enterprise risk management system of the PC end in a coordinated mode to complete checking and risk management tasks for tax-related enterprises.
Further, in the step 3), the high-resolution image is used as a reference, a space geometric object drawing method provided by ArcGIS for Android is used, and drawing of tax-related enterprise point positions, pattern spots and the like and entry of attribute information are achieved based on human-computer interaction design. The system provides newly-researched and newly-developed acquisition functions of enterprise boundary node correction, automatic amplification and the like, so that acquisition personnel can accurately determine the occupation boundary of an enterprise, and the acquisition personnel can confirm the occupation boundary by the on-site electronic signatures of the signatory and the receiver after the acquisition is finished.
Furthermore, in the drawing process, a manual drawing rule of the vector elements is defined by using a spatial topological relation in the GIS, and the enterprise site spots conforming to the integrity and the accuracy are finally obtained by performing merging and cutting analysis on the enterprise site spots related to the tax based on a spatial superposition analysis technology of the GIS while the manual drawing is performed, and the actual site areas of the enterprise related to the tax are obtained by calculating the site areas.
Further, in the step 4), converting the collected geometric objects such as the geographic positions and the graphic spots of the enterprises into a WKT (well Known text) format formulated by OGC (open geospatial alliance), and storing the geometric objects in a lightweight embedded SQLite mobile offline database; and other attribute information for checking the enterprises is stored in a common text and numerical format in a mobile offline database.
Further, after enterprise check data acquisition and storage are completed in the step 5), tax-related enterprises are inquired by using a GIS space inquiry and attribute inquiry technology, a multi-level display technology is adopted for inquiry results, points with digital labels and rendering symbols are displayed on a map, and enterprise information corresponding to each digital number is displayed at the bottom of the map for previewing and editing.
Further, the WebService technology based on the Web server in step 6) is connected to the mobile terminal system and the server, and the check data stored in the offline database is uploaded to the server through communication and data transmission with the server.
Further, in the step 7), the server-side risk management analysis system analyzes high-resolution images in different time phases through a dynamic change monitoring technology of the remote sensing image based on enterprise check data and combining with tax business data, compares and analyzes the occupation range of tax-related enterprises and then provides automatic early warning, and refines statistical index information through data mining and analysis technologies to assist tax departments in risk management and analysis decision making.
Has the advantages that: the invention combines the 3S technology and the mobile terminal and utilizes the characteristic that the land is immovable to check and evaluate the land of the tax payment enterprise aiming at the problems that the land tax information, particularly the area of the tax-accepting land is difficult to verify and the authenticity of the declaration data is not effectively monitored by the tax authority. The invention can determine the occupation area of the taxpayer according to the collection personnel, calculate the actual occupation area, automatically compare the actual occupation area with the land tax source information registered by the taxpayer, and respectively carry out tax payment assistance, risk reminding, negotiation evaluation, on-site verification and other coping modes aiming at the difference condition of the land tax source. On the basis of the periodic updating of satellite remote sensing image data, the PC end platform can superimpose the taxpayer land tax fund information on an image map, visually finds the change situation, instantly generates prompt information, simultaneously registers the land tax fund information for automatic comparison, and generates automatic early warning aiming at the difference, thereby realizing the bidirectional cross monitoring of static land and dynamic taxpayer and timely finding the hidden tax fund. By using the invention, the working quality of tax inspection personnel is improved, the problem of passive tax payment of tax departments can be improved, and effective monitoring is provided.
Detailed Description
The tax fund information checking and monitoring method is based on a geographic information technology, combines high-resolution remote sensing image data and a mobile flat panel terminal, develops a monitoring system, manages and inquires tax-oriented enterprise information, maps and acquires data on the spot, synchronously updates the data to a management system, compares and analyzes the change area and generates automatic early warning.
As shown in fig. 1, the tax fund checking and monitoring method based on the geographic information technology of the present invention includes the steps of establishing a mobile terminal GIS checking and monitoring system; constructing and accessing an offline database; tax inspection personnel field operation, map browsing, operation navigation, tax enterprise information query and editing, tax enterprise point position and land surface acquisition; after the field work checking task is finished, data are uploaded to a server in an off-line data packet mode; and the PC side risk management system carries out data acquisition and verification, enterprise check data analysis, early warning generation and decision assistance. The specific implementation of the invention is as follows:
and the operating personnel holds the mobile terminal checking system to execute the field tax fund checking task based on the issued offline task packet. The off-line task package comprises off-line map data, checking element data, a specific checking task description and the like. On one hand, the off-line map data is stored in a specified directory of the mobile equipment for browsing and checking navigation references, and on the other hand, the taxpayer and the checking element data are stored in a mobile off-line database.
According to specific field check tasks, the operating personnel go to a designated area, refer to images, and collect the spatial elements such as enterprise point positions, enterprise floor areas and the like, the enterprise floor areas, the land levels and other attribute element data. The mobile terminal accesses the off-line database and provides map browsing options of electronic maps, image maps, related points, faces and the like, including map elements such as a compass and a scale. And drawing the tax-related enterprise point positions, the pattern spots and the like and recording attribute information based on the man-machine interaction design. Collected taxpayer information can be quickly displayed on the map through database query optimization.
And after the field work checking task is finished, uploading the data acquired by the mobile terminal to a tax-related enterprise risk management system of the PC terminal in the form of an offline data packet. And the data auditor performs data audit based on the uploaded offline data packet, and further updates the checked data which accords with the integrity and the correctness into a database of the PC terminal.
The data analyst carries out statistical analysis such as collection statistics, tax payment statistics and risk statistics based on the ground tax business data of the PC end and the field work check data uploaded by the mobile end, generates three-color early warning, and meanwhile extracts more valuable information based on the data mining technology for the ground tax department to carry out tax-related enterprise risk management and decision analysis.
It should be noted that the above are only preferred embodiments of the present invention, and are not intended to limit the scope of the present invention. Any modification, equivalent replacement, or improvement made within the spirit and principle of the present invention should be included in the protection scope of the present invention.