学术探索
學術探索
학술탐색
Academic Research
2012年
12期
55~59
,共null页
数据挖掘 小型民营企业 纳税评估
數據挖掘 小型民營企業 納稅評估
수거알굴 소형민영기업 납세평고
data mining; small private enterprises; tax assessment
结合对纳税评估模型理论依据的分析，明确了数据挖掘技术在纳税评估模型中运用的可行性；进而通过构建纳税评估数据仓库、处理数据和构建纳税评估模型等程序，对小型民营企业纳税评估模型进行了优化。数据挖掘技术支持下的小型民营企业纳税评估模型能全面利用纳税人的生产经营数据等涉税信息，做出对纳税人“税收遵从”或“税收不遵从”的科学分类，提高纳税评估对象选定的效率，具有一定的应用价值。
結閤對納稅評估模型理論依據的分析，明確瞭數據挖掘技術在納稅評估模型中運用的可行性；進而通過構建納稅評估數據倉庫、處理數據和構建納稅評估模型等程序，對小型民營企業納稅評估模型進行瞭優化。數據挖掘技術支持下的小型民營企業納稅評估模型能全麵利用納稅人的生產經營數據等涉稅信息，做齣對納稅人“稅收遵從”或“稅收不遵從”的科學分類，提高納稅評估對象選定的效率，具有一定的應用價值。
결합대납세평고모형이론의거적분석，명학료수거알굴기술재납세평고모형중운용적가행성；진이통과구건납세평고수거창고、처리수거화구건납세평고모형등정서，대소형민영기업납세평고모형진행료우화。수거알굴기술지지하적소형민영기업납세평고모형능전면이용납세인적생산경영수거등섭세신식，주출대납세인“세수준종”혹“세수불준종”적과학분류，제고납세평고대상선정적효솔，구유일정적응용개치。
Combined with the theoretical analysis of tax assessment model, the article defines the feasibility to use data mining technology in tax assessment model, and optimizes the tax assessment model of small private enterprises through construction of tax assessment data warehouse, data processing, model construction and other procedures. The tax assessment model of small private enterprises under the Supporting of Data Mining Technology is of practical value for it is able to divide the taxpayers into two groups considering ＂tax compliance＂ and ＂tax non - compliance＂ by means of the tax related information like the tax payers＇ production and management, and to improve the efficiency in the selection of the tax assessment subjects.
