CAJ | 학술논문

依托房产信息，基于B/S模式架构搭建了税源管理工作平台，利用GIS技术直观、精准的对房产税信息进行有效的管理。从“点、线、面”入手，以房产的图形及属性信息为基点，将税源信息以门牌号为索引关联到房产之上，实现了定点、定人、定税、控税的税源管理新模式。在实际工作中通过信息的比对、分析，对存在违法行为的纳税人在各个涉税环节进行实时监控。
의탁방산신식，기우B/S모식가구탑건료세원관리공작평태，이용GIS기술직관、정준적대방산세신식진행유효적관리。종“점、선、면”입수，이방산적도형급속성신식위기점，장세원신식이문패호위색인관련도방산지상，실현료정점、정인、정세、공세적세원관리신모식。재실제공작중통과신식적비대、분석，대존재위법행위적납세인재각개섭세배절진행실시감공。
In this paper,based on B/S model framework,we build the tax source management platform and manage the real estate tax information effectively using GIS technology.Starting from the“point,line,and surface”,using graph-ics and attribute information of real estate as the starting point,we put the sources of tax related to real estate with the number as an index and realize the new mode of tax source management of fixed point,fixed person,fixed tax and tax control.By the tax source management platform based on GIS technology,In the practical work,through the analysis and comparison of information,monitoring the taxpayer with illegal behavior in various involving tax link in real-time.