摘要
为了解决稽查选案中以手工为主所造成的弊端和很大的人为因素,结合某税务局的稽查选案实践情况,对增值税选案指标进行分析,利用数据挖掘中的人工神经网络方法对增值税的稽查选案进行研究,并提出了基于人工神经网络的数据挖掘技术的税务稽查选案的理论基础。
In order to solve malpractice and very big human factor creates from the examination primarily by the handwork.Unifies some tax bureau the practice situation,chooses the document target in view of the increment duty to carry on the analysis,unifies in the data mining the artificial neural networks form the research of value added tax,and proposed theory elements based on the artificial neural networks according to the data mining technology of tax affairs.
出处
《辽宁工程技术大学学报(自然科学版)》
CAS
北大核心
2005年第z2期169-170,共2页
Journal of Liaoning Technical University (Natural Science)