A significant number (about 50) of them operate in the system of the state tax service.
According to the degree of specialization, there are specialized workplaces where a certain operation or a limited number of similar jobs (workstations) are performed and universal workplaces that are designed to perform different jobs.
Automated workplace (AWP) is a problem-oriented software and hardware complex designed to significantly increase the efficiency of all information processing and decision-making processes by certain categories of employees.
Currently, a large number of workstations have been developed: administrator, economist, financier, dispatcher, lawyer, engineer, designer, technologist, etc.
A significant number (about 50) of them operate in the system of the state tax service. The first version of the workstation appeared in the tax service in 1991: the workstation of the tax inspector of the accounting and reporting department of the State Revenue. With the help of this workstation the main shortcomings of manual operational accounting of taxes and fees are eliminated.
Registration of a taxpayer – a legal entity is carried out in the tax inspection on the basis of registration documents using the workstation "Accounting of taxpayers" and workstation "Certificate" – "Registration of VAT payers" as a result of which all information enters the AIS database of the tax inspection. the central base of the STA of Ukraine (through the regional STA) to the state register of legal entities and the state register of VAT payers.
As a result of the payer’s registration with the tax inspection, a personal account card is opened for each type of payment, ie the more types of payments and deductions the payer has, the more cards are opened. Information on registration and opening of personal account cards is sent to all departments and divisions operating in the corporate taxation system, thanks to the use of the network version of the "Accounting for Taxes and Payments" workstation, which replaced the "State Revenue" workstation …
Accounting of all cash registers, as legal entities and individuals, is carried out with the help of the workstation "Cash registers" because if the entrepreneur has trade activities and trade premises, the entrepreneur must register the cash register in the operational control department of the STI. Registration information is included in the database of registered cash registers at the district, regional and central levels.
If the taxpayer has wholesale or retail trade, public catering, currency exchange, gambling business, household services, he must receive documents for the purchase of a trade patent. With the help of the Patent workstation, the structural unit of direct taxes registers the recipient of the patent and prints the patent on a special form of strict reporting, as well as the amounts to be paid for each month. Thus, an up-to-date database on trade patents at all levels of the State Tax Service is created.
According to the law, the payer must report through the STI on his income and accrued taxes and fees, regardless of whether the activity was or not. In order to ensure the efficiency of reporting and automated processing, universalization of the technological process, use of these reporting documents of taxpayers and the establishment of strict control over the timing of their submission in the tax service operated two alternative software packages "Tax Reporting" and "Report". Both options, created by different developers, properly implement the goal, automating operations:
registration of taxpayers’ reporting forms; introduction of accrued amounts of taxes according to registered reporting forms; input of data on the submitted reporting forms of taxpayers; control of the reporting form at the stage of data entry; batch control of all submitted forms; maintaining registers of submitted and unsubmitted documents; maintaining registers of accrued tax amounts; maintaining registers of control of reporting forms.
As a result of these operations, a database is formed, which is used to analyze the reporting information of payers by the relevant departments of the State Tax Service.
The Department of Documentary Inspections of Legal Entities, the Department (Department) of Currency Control in the Sphere of Foreign Economic Activity and the relevant units of the tax police, which carry out documentary control of financial activities of business entities, record the results of such inspections with the help of workstation "Audit". By means of the specified workstation is carried out:
formation of the National Inspection Plan for the year; formation of quarterly plans, plans of departments and each inspector; registration of the results of inspections (acts, decisions, protocols, resolutions, certificates), on the basis of which a database of accrued amounts for each payer and type of payment is formed.
With the help of the Bank workstation, daily payments of taxes and fees to the cards of personal accounts of payers made by the latter to the banks are carried out daily. In case of violation of the payment deadline, automated accrual of interest at interest rates or NBU rates is carried out, depending on the type of payment with the display of all information in the personal account card.
Structural subdivisions of the State Tax Service for control in the field of foreign economic activity and taxation of non-residents, which also carry out documentary checks of foreign exchange transactions, use the information of the Customs Workstation. This workstation provides the opportunity to obtain information on import, export and barter transactions carried out by business entities and recorded during the border crossing by currency and customs declarations.
Taxpayers who pay local taxes are under the control of the local taxes and fees department. For their work, they receive information about the status of the payer’s payment discipline with the help of the "Accounting for Taxes and Payments" workstation.
To administer the tax on vehicle owners, the "AUTO" workstation is used to process the information file received from the MREO about registered, re-registered, sold vehicles in the respective region.
The payer’s personal account card for each type of payment displays information on accrued, accrued, restructured or deferred payments, their payment and amounts of penalties, in case of late payment, the amount of arrears or overpayments on accrued, accrued, restructured or deferred payments about the amounts of payments returned to the budget.
On the basis of the legislation on the state register the central database of potential taxpayers – physical persons is created. This information for the central database is formed in the tax inspections, in the department of the state register of individuals with the help of the workstation "DRFO" on the basis of operational cards f. 1 Dr., completed and submitted by individuals. As a result, each citizen is issued a personal number (identification code), which appears in all financial documents, which allows automated accounting of government revenues, accrued and paid taxes by each individual.
Entrepreneur registration in the tax inspection is carried out by the Department of the State Register of Individuals using the automated information processing system (ASOI) "Taxes of Individuals" and workstation "VAT Certificate of Individuals" in accordance with the registration documents submitted by him.
Registration of individuals who have income outside the main place of work is performed by the Department of Taxation of Individuals with the help of ASOI "Taxes of Individuals" through the introduction of information from F2 "Information on income and taxes paid for part-time work , under civil law agreements nature, one-time and other works, dividends, royalties for the relevant period of time. "
Registration of natural persons-payers of land tax, accrual of this tax and accounting of its payment in tax inspections is carried out with the use of the workstation "Earth" by the department of taxation of natural persons.
For registration of citizens who carry out unsystematic sale of manufactured, processed and purchased products, things and goods, the workstation "Accounting for fishing tax" is used. It is used to control and analyze non-systematic trade in individuals who are not business entities, such trade is carried out no more than four times during the calendar year.
In addition to the above-mentioned workstations, each department of the tax inspection also has workstations, which are used to generate reports in the form of an electronic file for transmission by e-mail to the STA of the regional level, and then to the STA of Ukraine.
These workstations are part of the automated information system of the tax service AIS "Taxes". The fundamental basis of AIS "Taxes" is the creation of a highly organized information environment.
This environment covers within the entire tax service of Ukraine information, telecommunications, technical, software, information technology, databases in order to enable the creation and implementation of an effective system-analytical apparatus, which allows for a qualitatively new level of information services to conduct daily, operational work, to carry out a systematic analysis of the situation and forecast the activities of the tax service as a whole, to make scientifically sound decisions on the implementation of tax policy.
Constitution of Ukraine. – Kyiv, 1996. Law of Ukraine "On the State Tax Service of Ukraine" // Bulletin of the Verkhovna Rada (as amended by the Laws of Ukraine of July 7, 1992 No. 2555-XII, July 11, 1995 "297/95 – VR, 16 May 1996 No. 203/96-VR, 5 February 1998 No. 83/98-VR). – 1991. – No. 6. – P. 37. Law of Ukraine "On Civil Service" // Bulletin of the Verkhovna Rada (as amended in accordance with Laws No. 282-95-VR of 11.07. 95 and No. 358-95-VR of 05.10. 95). – 1993. – No. 52. – P. 490. Law of Ukraine "On the taxation system "// Government Courier. – 1997. – March 20. Law of Ukraine" On Bankruptcy "// Bulletin of the Verkhovna Rada (as amended by the Law of Ukraine of June 30, 99). – 1992. – No. 31. Afanasyev VG Society: system, cognition and management. – M., 1981 Bachilo ML Functions of control bodies. – M., 1984. Bizyukova N.