增值税防伪税控系统及其安全性设计

增值税防伪税控系统是国家金税工程的主要组成部分之一,是为控管增值税、扼制利用发票偷税、骗税,防止税收流失而研制的。该系统采用数字密码技术,解决票据的防伪识伪,由微控制器、DSP和Flash存贮器构成的“黑盒子”和智能IC卡等技术集成,从税源的源头和票源的源头控制税收的征管。该技术发明的推广使用已成为辅助我国税收征管的强有力手段。它为解决国民经济中有关增值税征管中的重大难题作出了贡献。系统为特殊的商用密码设备,运行环境极为恶劣,它既要防止国内外利益集团的集团攻击,又要抵御一些不法之徒,包括与税务部门内部人员勾结的个人攻击。为此,采用了一整套安全性设计技术,按照系统的安全模型,从核心硬件、密钥管理、设备连接通道、运行环境、信息记录与审计、业务功能以及管理方面层层设防,综合治理。

The Value Added Tax Anti-Fake and Control System and Its Security Design

The Value Added Tax (AVT) anti fake and control system, which is one of the main parts of the National Golden Taxes Project, is developed for VAT supervising and preventing the tricks in VAT invoice that lead to the tax evasion. A special data encryption mechanism is adopted in the system to implement the detection and countercheck of the fake invoices. The "black box", which is the combination of microprocessor, DSP, smart IC card and flash memory, can realize taxation supervising from the sources of the tax and invoice. The invention and popularization of the system greatly benefit the taxation and government finance. The system has been contributive to the national tax supervision. As an especial commercial encryption application, the system must work properly under all kinds of complex condition. To obtain high security, the system adopts a systematic security design technique according to the secure model for the system in respect of the kernel hardware, encryption algorithm, key management, device connection channels protection, running conditions, information recording and auditing, system function and system management. The system now is proved safe enough to defend the attacks from the criminal organizations as well as any persons from the tax departments.