摘要
建立税收风险行业预警指标体系和模型是实现税务资源优化配置,提高纳税遵从度的重要策略。运用灰色关联分析对汽车批发零售行业税收风险进行量化分析,通过建立预警指标体系和模型,识别高风险企业并实施优先推送,进而指出灰色关联分析法在税收风险管理决策中的应用价值,为税收征管实践提供参考。
Establishing tax risk warning index system and model is an important strategy to optimize tax resources and improve tax compliance. Focusing on wholesale and retail automobile industry, the grey correlation analysis method is applied for quantitative analysis. The result shows that it is efficient to identify the high - risk enterprises with preferred push. And then the essay points out the application value of gray correlation analysis for tax administration.
作者
黄寅文
HUANG Yinwen(School of Management, Yaneheng Institute of Technology, Yaneheng Jiangsu 224051, China)
出处
《盐城工学院学报(社会科学版)》
2016年第4期50-53,共4页
Journal of Yancheng Institute of Technology(Social Science Edition)