摘要
纳税评估是税务稽查的基础和前提,科学的选案方法是纳税评估的关键。本文提出了一种基于领域知识的纳税评估方法。在领域知识的指导下,通过设计指标体系来提取个体的特征,进而采用聚类分析和统计分析相结合的方法,找出纳税异常的企业,从而完成纳税评估。
Ratepaying evaluation is the foundation of tax checking, which highly depends on the method used. In the paper, a method of tax checking based on domain knowledge is brought forward. Firstly, index system is designed to extract the characteristics of the enterprises based on the domain knowledge, then combination the methods of clustering and statistical analysis to find the enterprises that have the most possibility of tax dodging in the meaning of statissics.
出处
《数理统计与管理》
CSSCI
北大核心
2007年第2期285-290,共6页
Journal of Applied Statistics and Management
关键词
领域知识
数据挖掘
指标体系
聚类
统计分析
domain knowledge
DM （ data mining）
index system
clustering
statistical analysis.
