财务共享模式下铁路企业税务管理系统的设计与实现  

Design of a Tax Management System for Railway Enterprises under the Financial Sharing Model

作　　者：麻磊 王龙 邹鹏飞 王梦茹 张超越 MA Lei;WANG Long;ZOU Pengfei;WANG Mengru;ZHANG Chaoyue(Institute of Computing Technologies,China Academy of Railway Sciences Corporation Limited,Beijing 100081,China;Beijing Jingwei Information Technologies Co.Ltd.,Beijing 100081,China;Finance Department,China Railway Urumqi Group Co.Ltd.,Urumqi 830011,China)

机构地区：[1]中国铁道科学研究院集团有限公司电子计算技术研究所,北京100081 [2]北京经纬信息技术有限公司,北京100081 [3]中国铁路乌鲁木齐局集团有限公司财务部,乌鲁木齐830011

出　　处：《铁路计算机应用》2025年第4期22-27,共6页Railway Computer Application

基　　金：中国铁道科学研究院集团有限公司电子计算技术研究所创新基金(DZYF24-34)。

摘　　要：针对铁路企业税务工作中存在的自动化程度不高、人工数据处理质(量)效(率)欠佳、风险预警机制不完善等问题,基于财务共享模式设计了一套以发票管理为核心的铁路企业税务管理系统(简称:税务管理系统)。文章阐述了该系统的架构设计与实现路径,采用组件化与服务化设计理念,通过前后端分离及多系统集成等技术,实现了发票自动勾选抵扣、税务月报自动编制、税务风险智能预警等功能。试用结果表明,该系统的应用能够提升税务信息处理效率与风险识别响应速度,为铁路企业数字化转型及铁路行业业财税一体化发展提供了有力技术支撑。In response to the problems of low automation level,poor quality and efficiency of manual data processing,and incomplete risk warning mechanism in the tax work of railway enterprises,this paper designed an integrated railway enterprise tax management system based on the financial sharing mode with invoice management as the core.The paper elaborated on the architecture design and implementation path of the system,adopted the concepts of componentization and service-oriented design,through technologies such as front-end and back-end separation and multi system integration,implemented functions such as automatic invoice selection and deduction,automatic preparation of tax monthly reports,and intelligent tax risk warning.The trial results show that the application of this system can improve the efficiency of tax information processing and the response speed of risk identification,provide strong technical support for the digital transformation of railway enterprises and the integrated development of business and finance and taxation in the railway industry.

关 键 词：财务共享 税务共享 业财税一体化 铁路企业 系统构建 

分 类 号：F530.68[经济管理—产业经济] TP39[自动化与计算机技术—计算机应用技术]