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 Nalog-3 - this is the amount the Federal Tax Service estimates the work under the second phase of the project. The development concerns the version of the main information system of the department that has been in force for the past 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 performance of work under the contract. As a result, the right to perform the work went to the Main Scientific Innovation Implementation Center (formerly the State Scientific Research Center of the Federal Tax Service), the price offer of which (832 million rubles) turned out to be better offers a competitor - IBS Expertise (a legal entity of the IBS integrator), which offered to perform 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 the summing up is scheduled for August 22. The winner will have to carry out all the work until December 1, 2018, that is, until the same date by which the work on the first stage of the project must also be completed. Taking into account the declared price, the amount of contracts for two phases may amount to 1.78 billion rubles.
As of May 3, 2017, the total number of users of centralized and decentralized components of the AIS "Nalog-3" is 131 thousand employees. Of these, 35 thousand users of centralized components, the remaining 96 thousand are users of decentralized components.
According to the message of the Federal Tax Service for the media, the development of the AIS of the department is carried out in queues as the functional requirements for the system are ready: in 2017 it is planned to announce a tender for the development of the AIS of the Federal Tax Service of Russia (2nd stage), the planned publication date of the notice is II-III quarter of 2017.
For May 3, 2017 FTS carried out actions for creation of the centralized IT infrastructure of AIS "Tax-3". The development and implementation of the applied software functional block No. 1 (registration and accounting of taxpayers) and functional block No. 2 (property taxes of individuals).
Work is underway to implement and prepare for the implementation of the application software for functional block No. 3 (tax administration functions for legal entities and individual entrepreneurs). Works on migration of centralized components and databases of transactional and analytical segments of the AIS "Nalog-3" to the data center system were completed.
The main site for the functioning of the centralized components of the AIS "Nalog-3" is the federal data center (FTsOD) in Dubna near Moscow, the reserve site is the Moscow data center. In 2017, it is planned to transfer the reserve site to the reserve data center (RDPC) in Gorodets, Nizhny Novgorod Region.
The application software of the decentralized architecture of the AIS "Nalog-3" at the federal level uses the 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 cryptoprotection tools installed).
In the Central Office of the Federal Tax Service, the Oracle Database 11g Enterprise Edition, Microsoft SQL Server 2005 and 2008, MS Windows Server 2003 ServicePack 2 and Server 2008 R2 x64 database servers are used for the operation of software systems. The client software operates on workstations running Windows XP or Windows 7.
For the operation of software systems at the regional level, database servers MS SQL Server 2000 SP4, 2005 Express Edition, 2008 R2 Enterprise Edition and 2012, application servers MS Windows Server 2003 ServicePack 2 and 2008 R2 x64 are used. Regional-level client software runs on workstations running Windows XP or Windows 7.
The local level software systems use 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. The local client software runs on workstations running Windows XP or Windows 7.
Application servers and workstations of automation objects of the federal, regional and local levels in individual cases are equipped with additional software: XML parser (version 4.0 SP2) and XML parser 6.0 for Windows, XML library 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 (support for DTC and SQL-DMO), LotusDomino 6 and 8, LotusNotes 6-8, Prognoz Platform, "Cryptopro".
To generate output documents, on the application servers and workstations of automation objects of the federal, regional and local levels, office applications such as MS Office 2003, 2007 and 2010 are installed.
The PAK of the database machine of the analytical segment of the AIS "Nalog-3" was created on the Teradata platform. Production environment uses Enterprise Data Warehouse 6700 , merged with Teradata Data Warehouse Appliance 2800. Development and test environment uses Teradata Data Warehouse Appliance 2650.
The PAC of the database machine of the transactional segment of the AIS "Nalog-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 at the data center in Moscow.
2016
In June 2016, the Federal Tax Service announced a tender for the development of the Nalog-3 system, which, in particular, contains a requirement to select 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.
Transaction segment
Trial operation of transactional subsystems is conditionally divided into 3 stages. Each queue represents a set of tax administration functions that are subject to review. With trial operation, this set is gradually expanding. Moreover, each next queue includes the previous one.
At the same time, at the end of the 3rd stage, it is premature to talk about 100% coverage of AIS "Nalog-3" of tax administration functions. Work on the description and implementation of tax administration business processes has not been completed, so the possibility of new testing queues is not ruled out.
Analytical segment
As part of the trial operation of the analytical segment, data from 47 inspections has been raised in the repository since August. The information received includes accounting data, information about settlements with the budget, performance of duties, debt settlement and bankruptcy proceedings. Another source of data is the federal resources of the Unified State Register of Legal Entities and the EGRIP. Unlike the transactional analytical segment, there is no 3-year limitation on the depth of data retrieval.
AIS "Nalog-3" - a new development from the Federal Tax Service The data are intended for information and analytical subsystems Taxpayer Dossier and Visual Network Analysis. Testing of the 2nd stage taxpayer dossier subsystem 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 the exclusive mode. In order to eliminate problems with communication channels and lack of disk space during the initial upload, all regions are divided into groups. Each group has its own week for data transmission. Subsequent updating of the data in the storage should be provided by weekly incremental uploads.
On the basis of all tax authorities of the country, trial operation of the analytical subsystem "Analysis property taxes". The introduction of the system will allow for a comprehensive analysis of the structure and forecasting of property taxes, to provide access to this information municipalities to determine the rates of regional legislation. In AIS Tax-3, it is planned to create a single software product that 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 IR of the Analytical Department - Analysis of SRI (Tax monitoring based on industry average indicators), Office of Desk Control - VAT ACS (Automated System for Controlling VAT Reimbursement), Transfer Pricing Department - Transfer Pricing (information on controlled transactions).
The goal is to create a single task for automating the processes of analyzing data on taxpayers for conducting a pre-audit analysis, for conducting office tax audits, as well as planning and conducting field tax audits.
Asadulaev V.Yu.
Graduate of the MBA CIO 28A group
School of IT Management
RANEPA under the President of the Russian Federation
In the government document "Main Directions tax policy Russian Federation for 2013 and for the planned period of 2014 and 2015" improvement of tax administration is called one of the priority areas of the state tax policy, a source of additional revenues in budget system. Without a comprehensive modernization of the tax authorities, the task of ensuring the maximum possible collection of taxes while minimizing the corresponding costs, including the administrative burden placed on taxpayers, seems unsolvable.
One of key factors improving the performance of the service, the leadership of the Federal Tax Service of Russia determines the effectiveness of support for tax administration processes from information technologies. The next step on this path is the adoption by the first person of the department of a strategic decision to invest in a fundamentally new automated information system (AIS Tax - 3), a decision based on the understanding that in order to implement the tasks set by the state, the tax service should become a service service, whose activities are built partnerships with taxpayers. At the same time, the task of information management becomes the provision of information services both external (taxpayers, state and municipal authorities) and internal users AIS.
The architecture of the current automated information system of the Federal Tax Service of Russia was formed more than 10 years ago and repeats the three-level structure of the Federal Tax Service of Russia (IFTS - FTS for the constituent entities of the Russian Federation - CA FTS). Some of the information was eventually transferred to the Federal Data Processing Center (FTsOD), on its basis federal information resources (FIR) were created, which allowed the department to introduce more than twenty electronic services that are currently widely used by taxpayers.
However, legal framework tax administration has recently undergone significant changes (only some of them: consolidated groups taxpayers, related parties in transfer pricing, a new planning concept on-site inspections, introduction property tax, providing investment tax credit), which needs significant improvement. information systems all levels tax service with the organization of numerous mechanisms for the exchange of information, including interlevel. The risks of loss, duplication, distortion of information, including information related to personal data of taxpayers and tax secrets, increase with the advent of each new task, since the existing architecture of information systems and technological infrastructure do not meet the new requirements of tax administration.
Analysis of options for the implementation of AIS Tax - 3, as an information system that satisfies state of the art tax administration, and taking into account the prospects for its further development, showed that it is preferable architectural solution based on the centralization of all information resources in the Federal Data Warehouse (FDW). The interaction of the main components of the applied architecture (top level) is built through FCD and is shown in the figure.
The federal data warehouse is the core of the AIS Tax-3 and is a logically coherent repository of complete, consistent, cleared, legally significant, up-to-date information necessary for tax authorities and taxpayers to ensure tax administration and enforcement tax legislation. At the same time, the storage consists of two segments: transactional (OLTP) and analytical (OLAP) segments; data transfer from the transactional to the analytical segment is carried out through ETL.
Automation of tax administration processes in the new architecture (tax administration subsystems) required reengineering of the agency's business processes. As a result, functions were identified that require interactive interaction of users with the system and taxpayers, which are performed at the level of tax authorities (interactive services), and the functions of the "tax machine" that should be transferred to data centers.
Subsystems of external interaction provide a single entry point both for solving the problems of providing information by state and municipal authorities through the system of interdepartmental electronic interaction (SMEV) and the portal of public services, and for the development of services such as "Personal Account", which will allow you to transfer all provided by law types of interaction with the Federal Tax Service of Russia in electronic form and will provide taxpayers with a convenient and efficient tool for monitoring the status of their tax liabilities. This significantly reduces the burden on the tax authorities.
Information and analytical subsystems (applications) are built on the aggregated data of the analytical segment of the FCD and are designed to solve problems of analyzing, modeling and forecasting certain indicators of the activities of tax authorities, evaluating the performance of individual organizational units of the department based on KPI, providing comprehensive information on the taxpayer, identifying relationships between taxpayers, classifying taxpayers according to specified criteria based on all available information.
For each of the components of the target architecture of the AIS Tax - 3, on the basis of the developed methodology, a software and technological platform was selected. So, for example, for the transactional segment, Exadata was chosen as a database machine, for the analytical segment, tests showed the advantage of Teradata, which provides the Electronic Archive subsystem is planned to be built on IBM FileNet, and information and analytical subsystems on the Prognoz 7 platform.
The volume of the project, the tight deadlines for implementation (the planned commissioning date is 01/01/2014), a large number of vendors and subcontractors, required the creation of a specialized Project Management Center within the State Scientific Research Center of the Federal Tax Service of Russia, whose project managers manage more than twenty projects grouped into five portfolios (see figure).
The transition to a new centralized tax administration technology is proposed to be carried out by the “big bang” method, that is, at a time throughout the country, in order to avoid the need to implement mechanisms for exchanging information between systems.
Among the numerous effects expected from the implementation of the AIS "Nalog-3", social ones can be singled out: reducing the potential corruption of tax administration processes at all levels of management of the Federal Tax Service of Russia, increasing the "openness" of tax authorities for the taxpayer, reducing general level tax violations in the country.
Service management
The vending business in Russia is gaining momentum every year. At the beginning of 2020, the number of vending machines in Moscow alone amounted to more than 12 thousand units, and according to market estimates, the capital's need for automated trading is at least 10 times higher. In the article we will analyze the features of taxation of vending machines: what tax regimes subjects of the vending business can apply, what are the conditions for choosing one or another mode, what taxes are paid by the owner and tenants of vending machines in 2020.
What is vending
Vending is understood as a type retail through the use automated systems a (so-called vending machines).
The main areas of the vending business include:
- sale of food products (snacks, bars, bottled drinks, coffee);
- sale finished goods(toys, tobacco products, etc.);
- provision of services (payment of bills, replenishment mobile phone, taxi call, etc.);
- game vending (prize vending machines).
The subject of the vending business is an organization in the form of a legal entity or individual entrepreneur who owns a vending machine or rents a vending machine under a fixed-term contract.
The participants of the vending business are also operators of vending machines, whose functions include:
The mechanism of interaction between subjects of the vending business is as follows:
- A legal entity or individual entrepreneur registered as a business entity acquires a vending machine or receives it for paid use under a lease agreement.
- The business entity places the device in designated place(for example, in the foyer of a shopping center), renting retail space.
- The vending operator is engaged in servicing the device, performing actions stipulated by the agreement with the business owner. The operator loads the goods into the machine, collects the proceeds, and then transfers it to the owner, controls the serviceability and performance of commercial equipment.
- The owner of the vending business receives income, the amount of which is taxed in accordance with the chosen tax system.
Trading activities using automated systems are subject to taxation in general order. This means that before placing the apparatus on point of sale businessman must:
- register a business entity in the form of a legal entity or individual entrepreneur;
- choose a taxation system in accordance with which the subject of the vending business will calculate and transfer payments to the budget.
Types of taxes, applicable rates, procedure for calculating payments and the right to tax incentives for vending business entities are determined on the basis of the chosen taxation system. Below we will tell you which tax system is by far the most profitable and convenient in the field of automated trading.
ENDV for vending
Currently, most subjects of the vending business use UTII as a taxation system ( single tax on imputed income).
The advantages of "imputation" for vending are as follows:
- the amount of income received from trading through vending machines does not affect the amount of tax liabilities;
- subjects of vending on UTII can keep accounting and reporting in a simplified form;
- UTII payers are exempt from a number of taxes (VAT, income tax - for legal entities, personal income tax - for individual entrepreneurs).
Based on the NC RVF, trading using automated systems is included in a closed list of activities within which it is possible application of UTII. At the same time, a vending business entity can switch to UTII subject to other requirements:
No. p / p | Criteria for the application of UTII | Description |
| 1 | The number of employees | Vending can use UTII only on condition that average headcount employees of the organization / individual entrepreneur at the end of the reporting period does not exceed 100 people |
| Share of participation of other organizations in the authorized capital | Legal entities that sell goods through vending machines are considered UTII payers, provided that the share of participation of other organizations in the company's charter does not exceed 25% |
|
| Simple partnership agreement, trust management | UTII is not provided for activities carried out on the basis of a simple partnership agreement or trust management. |
Note that not all vending machines can work on the “imputation”. In its letter No. 03-11-09 / 64113 dated 12.12.2014, the Ministry of Finance gave clarifications containing a ban on the use of UTII for vending machines for the provision of services (copiers, massage chairs, shoe-shine machines, self-service laundries).
Tax exemption for UTII payers
Vending business entities acting as UTII payers are exempted from paying:
- income tax (for legal entities);
- personal income tax for yourself (for individual entrepreneurs).
If an organization or individual entrepreneur engages hired employees, then in this case the taxpayer, acting as tax agent, is obliged to withhold personal income tax from the income paid to employees and transfer the tax to the budget.
Calculation of UTII for trading through vending machines
The size of UTII does not depend on the amount of income received by the enterprise in the course of trading through vending machines and terminals. When calculating UTII for vending, the following indicators are used:
- basic profitability, the fixed rate of which for vending machines is 4,500 rubles/1 vending machine ( DB);
- physical indicator for vending - vending machine ( FP);
- annual deflator, fixed in 2020 at 1.868 ( K1);
- regional deflator coefficient, the size of which is set by the subjects of the Russian Federation ( K2).
The formula for calculating UTII for vending is as follows:
UTII vending = DB * FP * K1 * K2.
Consider an example. Wendy Plus LLC is engaged in the sale of drinks and snacks through vending machines. In total, the company installed 12 devices in Belgorod.
Let's calculate the amount of UTII for payment to Wendy Plus LLC, provided that the value of K2 in Belgorod is set at 0.46:
4.500 rub. * 12 * 1.868 * 0.46 = 46.401.12 rubles.
How to transfer vending to UTII
Organizations or individual entrepreneurs trading through machines can use UTII immediately after registration or switch to "imputation" from the beginning of the reporting period (calendar year).
The basis for using UTII is an application drawn up in the form of UTII-1 (for legal entities) or UTII-2 (for individual entrepreneurs) and submitted to the territorial body of the Federal Tax Service at the place of registration of the business entity.
Application forms for the transition to UTII can be downloaded here:
- UTII-1 for legal entities ⇒
- UTII-2 for IP ⇒.
The article is based on the report of O.G. Bogatyrev, First Deputy CEO GNIVTs FTS of Russia. The report is devoted to the project of modernization of tax authorities. The idea of modernization arose in connection with the need to optimize business processes (internal, management, interaction between taxpayers, state and municipal authorities) and organizational structures, as well as the information system. The article deals not only with novelties in the IT project.
Main goals of the project
The main objectives of the tax authorities modernization project AIS "Tax 3" are defined:
1. Optimization of reducing the labor intensity and resource intensity of the execution of business processes will be achieved by increasing the level of optimization of work processes and creating departments that will be entrusted with the functions of individual processing and preparation procedures tax information.
2. Increasing the openness of tax authorities, the level and quality of accessibility of tax services provided to taxpayers. Here we are talking on the expansion, in fact, on the transfer to electronic form of the procedure for interaction between tax authorities and taxpayers, as well as the modernization of the system of Internet sites, the creation of a single contact center of the Federal Tax Service of Russia, which will provide taxpayer information services around the clock.
3. Comprehensive use of the information accumulated to date by the Federal Tax Service of Russia. Within the framework of the tax service, the volume of information to be processed is already about 200 terabytes and will only grow. Therefore, information integration mechanisms are needed: a relationship must be created that will be required for the tax administration procedure and for control work procedures.
4. Level Up internal control activities of tax authorities: compliance with regulatory procedures and deadlines established by law. Constant monitoring of indicative indicators that characterize the effectiveness of the activities of the Federal Tax Service of Russia should be ensured.
Figure 1 Architecture Modernization
System Architecture Modernization
To develop the concept of modernization, employees of the State Scientific Research Center of the Federal Tax Service of Russia conducted an analysis of new trends and technologies existing in the IT field, which in the next 10 years will determine the shape of information systems. Taking into account these features, a new system architecture was developed (see Fig. 1). It should be noted that the new system will be based on the principle of complete centralization of the computing infrastructure, which will be concentrated in data processing centers (DPCs). There will be no server infrastructure for data storage in tax inspections. These data centers will use the tools and technologies of virtualization and, in the future, cloud computing in order to ensure the stability of the system to a dynamically changing load. This is especially important in the outsourcing sector. electronic services. Further, a single centralized database system will be created, with which users of all levels will work.
The work of users is a terminal access and access through a "thin client" to a single centralized database. This will require the modernization of the telecommunications system, the creation of stable communication channels with a greater capacity than today with redundancy. It is also necessary to create centralized system information, since tax data is collected in a single array and is subject to a separate level of protection, which means that they require an appropriate support and management system. The implementation of the project will require a phased modernization of the existing structure of the Federal Tax Service of Russia, the creation of a large data center where this infrastructure will be located. At the same time, the existing data centers will be modernized, to which the infrastructure and data from the electronic data interchange (EDI) system will be transferred.
Figure 2. Federal Data Warehouse
The main data center will take over the computing load, and the existing data centers will become redundant.
federal data warehouse
The "heart" of the new system will be the federal data warehouse of all tax information (see Fig. 2). The Federal Data Warehouse (hereinafter referred to as FCD) is a logically coherent repository of complete, cleared, consistent, legally significant, up-to-date information necessary for tax authorities and taxpayers to comply with tax laws and ensure tax administration. Structural FCD consists of two segments: - transactional segment - it forms and processes the main data on tax administration procedures (now they are stored in the tax authorities in the EDI software package); - analytical segment - it receives data from external sources, from the transactional segment and undergo additional processing, they are linked. In fact, this is a source of information for the operation of analytical subsystems and the control unit. FCD should be based on a single centralized and reference information. In addition to information directories (see Fig. 2), two technical registers are provided - taxpayers and property objects. This is also basic regulatory information. The register of taxpayers will be built on the basis of information from the USRN, USRLE, USRIP. It is planned to include only identification characteristics that will allow building a clean registry. On the basis of a clean register, the rest of the information on tax administration is subsequently carried out.
Figure 3. Subsystems of external interaction
Subsystem of external interaction
The next part of the AIS "Tax 3" is a subsystem of external interaction (see Fig. 3). It implements three functions:
Interaction with external information systems;
Electronic interaction - processing of information for work within the main systems of tax administration;
Electronic interaction with taxpayers.
Let's consider a subsystem for mass input of printing and distribution of tax information. The project for the modernization of the tax authorities of the AIS "Tax 3" provides for the transformation of existing data centers into specialized units, which will be transferred to the functions of mass input for all tax inspectorates. This means that the IFTS will not have functions and work on the mass transfer of information from paper documents to electronic form. The selection of the mass input function is designed to solve two problems:
Reduce the overall complexity of entering information into the system, because it will be handled by fewer people;
Ensure the timeliness and quality of information translation. Data centers use combined information recognition and input technologies. It turns out that double input actually nullifies the number of errors that appear on the output, and the information is actually ready for automatic processing.
The functioning of such a system will require changes in the current regulatory framework:
It is necessary to legitimize the legal status of the Center for the preparation and input of information (to amend the Regulations on the Federal Tax Service of Russia, the Regulations on the territorial bodies of the Federal Tax Service, it is possible to clarify the wording of the first part of the Tax Code of the Russian Federation);
It is necessary to legislate the possibility of using an electronic sample of the signature of the head and the seal of the tax authority, or eliminate the obligation to sign and certify the official seal of the tax authority for certain types documents.
From the point of view of modernizing business processes, a lot of work will need to be done to organize the delivery of documents from tax inspections and departments to the center, where they will be converted into electronic form.
Personal Area
The next block of electronic interaction between tax authorities and taxpayers is Personal Area. The purpose of this subsystem implies the complete exclusion of face-to-face interaction between tax authorities and taxpayers. The tax authorities plan to show the taxpayer almost all the information on the basis of which his relations with the budget are built. It also plans to send a notice to the taxpayer. It will be possible to communicate in in electronic format using a digital signature, without personal presence in the IFTS. In this case, a number of changes to the Tax Code of the Russian Federation will also be required. It should be possible to direct tax authorities to the taxpayer of almost all types of documents that are generated electronically today. Similar work needs to be done in order to determine the procedure for the taxpayer to exercise his rights when interacting with the tax authorities in electronic form.
Subsystem of tax administration
The subsystem of tax administration (see Fig. 4) is the functionality that exists today within the framework of EDI. It is supposed to fundamentally change the approach to the implementation of this block, i.e. within each business process, allocate blocks of information processing that will occur without the participation of a person and technological procedures (decision making, data definition, interactive work with data).
There are two blocks in this subsystem: tax machine and interactive services.
Tax machine - a system for processing information according to specified algorithms. This includes such blocks as the calculation of taxes, the formation of payment cards with the budget, sending documents to the taxpayer. This unit will be responsible for monitoring the timing of the implementation of routine procedures. Interactive services provide the user with point impacts. Such a division of the system will make it possible to entrust it with the performance of routine operations and largely organize the work of the user. For example, a tax machine will prepare a user task for execution. This will help to significantly reduce the complexity of processing information for all business processes, to ensure compliance with the regulatory deadlines. Since this function will be performed in the data processing center, it will be necessary to amend the Regulations on the territorial bodies of the Federal Tax Service of Russia. In this case functional duty The data center is complemented by functions for calculating taxes, preparing and sending tax information. For the operation of the tax machine, high-quality information is needed, which will be prepared just by mass input subsystems (registration, accounting data, data on declarations that come in electronic form, data on requested documents in the part that will require systematized processing).
Figure 4. Tax administration subsystems
Supporting and information-analytical subsystems
Let's consider two more parts of the architecture - providing and information-analytical subsystems. There are two components in the supporting subsystems: document management and electronic/paper archiving. According to the forecasts of specialists of the tax authorities, by 2014 the Federal Tax Service of Russia will store about 8 billion sheets of paper documents. This is the tax financial statements, requested documents, accounting and registration cases, documents that come in the order of the workflow. Managing such a huge amount of data requires the creation of a separate system.
As can be seen, a significant place in AIS systems is occupied by electronic document management. The tax authorities are faced with the task of streamlining these two subsystems (document management and maintaining an electronic archive) and standardizing work with paper documents, providing storage and access to paper and electronic documents for users of both these and other subsystems that are part of the AIS. Work will also need to be done to legitimize the legal status of the center for the maintenance and storage of paper / electronic documents, to prepare specialized centers for the storage of paper documents and deliver them to places of permanent storage.
Information and analytical subsystems - the brain of the future common system. Employees will work control work, management production process. The work of analytical subsystems is connected with the formation of a set of indicators and key, integral indicators of the activities of the Federal Tax Service of Russia, with automatic reporting and information and analytical support for tax administration.
