基于CSTBC的企业所得税管理系统数据库结构及数据模型的研究

以国家税务总局制定的“企业所得税税务代理工作底稿”为基础,研究建立了企业所得税纳税管理系统软件中数据库的结构体系;以报表数据单元格为核心,研究出一种基于CSTBC（Coordinate-Standard Table Block-Coalesce block）报表显示、存储方式,由此架构了系统数据库的逻辑结构关系模型,分析了在企业所得税纳税申报系统程序中各环节间数据的链接和相应的运算、管理关系,给出了“坐标唯一”的BBGS（报表公式表）化的数据运算处理方式,并构建了系统数据库表内、表间数据勾稽关系模型;叙述了企业所得税纳税管理系统软件的主要功能与应用。

Research on Database Structure and Data Model Which Corporation Income Tax Management System Base on CSTBC

This paper researches and establishes database structure system witch the corporation income tax management system base on the country revenue constituted "the corporation income tax ratepaying tax surrogate working paper",researches a quomodo which of display and storaging and weave repirt forms base on coordinates(CSTBC) center on cells,thereout make up logic connection mode,analyses the datum connection to each other on link and operation and manage in each apiece of ratepaying declare system process,gives the data operation and manage quomodo with "only coordinate" and BBCS,constructes check connection modes in table and between tables in database,recounts mostly functions and applications of software of the corporation income tax management system.