| 基于BP神经网络的税务稽查研究 |
| |
| 引用本文： | 杨叶坤,刘东华,陈仕鸿.基于BP神经网络的税务稽查研究[J].娄底师专学报,2013(3):78-80. |
| |
| 作者姓名： | 杨叶坤 刘东华 陈仕鸿 |
| |
| 作者单位： | [1]广东金融学院,广东广州510521 [2]广东外语外贸大学,广东广州510006 |
| |
| 基金项目： | 2010年度广东外语外贸大学青年项目“基于神经网络的税务稽查研究”. |
| |
| 摘 要： | 税务稽查实质上是一个分类问题，可以通过BP神经网络进行数据挖掘的分类和问题预测。在分析BP神经网络原理的基础上，利用税务系统中的纳税人申报数据，建立基于BP神经网络的分类模型，对纳税人进行诚实纳税和非诚实纳税的评估、分类。模型分类准确度达到预期效果，表明该方法能够提高税务稽查部门的工作效率和效果。
|
| 关 键 词： | 税务稽查 分类模型 BP神经网络 |
Study on Tax Inspection Based on BP Neural Network |
| |
| YANG Ye-kun,LIU Dong-hua,CHEN Shi-hong.Study on Tax Inspection Based on BP Neural Network[J].Journal of Loudi Teachers College,2013(3):78-80. |
| |
| Authors: | YANG Ye-kun LIU Dong-hua CHEN Shi-hong |
| |
| Institution: | 2 (1. Guangdong University of Finance, Guangzhou 510521, China; 2. Guangdong University of Foreign Studies, Guangzhou 510006, China) |
| |
| Abstract: | The tax inspection is virtually a classification problem, we can use BP neural network to classify and forecast in data mining. On the basis of analyzing the principle of BP neural network, using the reporting data of taxpayer in tax system to es- tablish the classification model based on BP neural network, the action of taxpayer is assessed and classified, which is honest tax payment and which is non - honest one. The classification accuracy of model achieves the desired results, indicating that the method can improve the efficiency and effectiveness of the tax inspection case - selecting work. |
| |
| Keywords: | tax inspection classification model BP neural network |
| 本文献已被 维普 等数据库收录！ |
