数据挖掘技术支持下小型民营企业纳税评估模型研究

The Tax Assessment Model of Small Private Enterprises under the Supporting of Data Mining Technology

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。

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.