面向税务监管的常州市花木企业产能管理地理信息系统建设  

Construction of Geographic Information System for Capacity Management of Flowers and Seedlings Enterprises in Changzhou Oriented to Tax Supervision

作　　者：杨少敏 许文帅 YANG Shaomin;XU Wenshuai(Changzhou Basic Geographic Survey Center,Changzhou 213000,China)

机构地区：[1]常州市基础地理勘测中心,江苏常州213000

出　　处：《测绘与空间地理信息》2020年第8期126-128,共3页Geomatics & Spatial Information Technology

摘　　要：将测绘地理信息技术应用于花木企业的产能监管,可实现税务风险管控的目标。本文针对花木企业开具免税发票所隐含的虚报免税额、虚开发票等税收管理风险,提出了通过测绘经营地块、调查花苗木信息建立涉税花木企业信息系统,进行产能监管和税收管控的方案,取得了良好的应用效果,可为相关部门提供参考。This project applies surveying and mapping geographic information technology to the production capacity supervision of flower and wood enterprises,and achieves the goal of tax risk management and control.Aiming at the tax management risks such as false tax allowances and virtual invoicing implied by flower and wood enterprises in applying for tax-free invoices,this paper proposes a plan to establish information systems by surveying and mapping business plots and investigating flower seedling information combined with tax information in order to conduct the scheme for tax risk management.This application has achieved good results and can provide references for relevant departments.

关 键 词：产能管理 地理信息系统 税收监管 

分 类 号：P208[天文地球—地图制图学与地理信息工程]