CN102096887A - Step-by-step progressive screening method for tax payment assessment model - Google Patents
Step-by-step progressive screening method for tax payment assessment model Download PDFInfo
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- CN102096887A CN102096887A CN2011100023847A CN201110002384A CN102096887A CN 102096887 A CN102096887 A CN 102096887A CN 2011100023847 A CN2011100023847 A CN 2011100023847A CN 201110002384 A CN201110002384 A CN 201110002384A CN 102096887 A CN102096887 A CN 102096887A
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- 238000000034 method Methods 0.000 title claims abstract description 19
- 238000012216 screening Methods 0.000 title claims abstract description 16
- 230000000750 progressive effect Effects 0.000 title abstract 2
- 238000004364 calculation method Methods 0.000 claims abstract description 21
- 238000012545 processing Methods 0.000 claims abstract description 9
- 238000005259 measurement Methods 0.000 claims abstract description 6
- 238000013210 evaluation model Methods 0.000 claims description 6
- 230000007306 turnover Effects 0.000 claims description 6
- 238000012163 sequencing technique Methods 0.000 abstract 1
- 238000011156 evaluation Methods 0.000 description 11
- 238000007726 management method Methods 0.000 description 3
- 238000005516 engineering process Methods 0.000 description 2
- 230000009286 beneficial effect Effects 0.000 description 1
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Abstract
The invention provides a step-by-step progressive screening method for a tax payment assessment model. A screening sequence is that: the screening result of a previous selected index serves as the screening condition of the next index for the measurement and calculation of the next index, and n measured and calculated indexes are selected and sequentially screened from a first index to an nth index. The method specifically comprises the following steps of: 1) performing the calculation of the first index on a selected sample and tax payers to calculate case index values, sample values and differences between the case values and the sample value, and performing sequencing according to the case index values or the differences between the case values and the sample value; 2) processing the calculation result of the first index in a way of (1) selecting the tax payer to be assessed according to the calculation result and finishing case selection or (2) performing the calculation and comparison of a second index on the tax payers screened by the calculation result of the first index, and continuing the case selection; and 3) performing the calculation of the second index, processing the calculation result of the second index in the same way, and performing the same processing on the other indexes until the case selection is finished.
Description
Technical field
The present invention relates to of the application of a kind of computing machine, specifically a kind of tax payment evaluation model screening method of successively going forward one by one in the financial field.
Background technology
Tax payment evaluation work need have relevant revenue data to do prerequisite, in recent years, tax authority's tax payment evaluation work of various places just utilizes several evaluation indexes to carry out simple data comparison simply, among the taxpayer to be assessed who screens at last, the accounting of pinpointing the problems is less relatively, so the invention of assessment models is trend of the times, utilize this assessment models can filter out problematic taxpayer more efficiently.
Summary of the invention
The tax payment evaluation model that the purpose of this invention is to provide a kind of practicality can really solve the practical difficulty of tax authority's tax payment evaluation, a kind of tax payment evaluation model that the improves tax collection and administration efficient screening method of successively going forward one by one.
The objective of the invention is to realize in the following manner, screening is in proper order: the The selection result of the previous index that will select is as the screening conditions of next index, carry out the measuring and calculating of next index, choose n measurement index, specified order is index 1 → index 2 → index 3 → index n; Concrete steps are as follows:
1) calculating that selected sample and taxpayer are done first index calculates the difference of case desired value, sample value, individual case value and sample value, and appointment is sorted by the difference of case desired value or individual case value and sample value;
2) processing mode of first index result of calculation is as follows:
(1) selects family to be assessed according to result of calculation, select case to finish;
(2) taxpayer that first index result of calculation is filtered out goes into the calculating contrast of second index, continues to select case;
3) do the calculating of second index, the result of calculation of second index adopts above-mentioned same processing mode, by that analogy, and until selecting case to finish.
4) select the case index as follows:
(1) industry turnover tax trend variable indicator:
Formula: industry revenue growth rate. turnover tax/industry financial index rate of growth. sales revenue
(2) industry and enterprise income tax trend variable indicator:
Formula: industry revenue growth rate. enterprise income tax/industry declaration of income rate of growth. total profit
(3) industry individual income tax trend variable indicator:
Formula: industry revenue growth rate. individual income tax/industry financial index rate of growth. gross pay.
Beneficial effect of the present invention: tax payment evaluation is a management work that improves the tax collection and administration quality.The tax payment evaluation work of China is in the practical exploration stage, and the evaluation work operability is poor, quantity of information deficiency, problems such as impact evaluation quality.By the foundation of this assessment models, can greatly promote deeply carrying out of tax payment evaluation work, realize effective monitoring to the expropriation and management overall process, improve the tax collection and administration quality, guarantee the realization of tax revenues, levy the relation received closely.
Description of drawings
Fig. 1 is a tax payment evaluation structure of models synoptic diagram;
Fig. 2 is Nogata index exhibition method figure;
Fig. 3 is broken line index exhibition method figure.
Embodiment
With reference to Figure of description to explaining below the work of the present invention.
A kind of tax payment evaluation model of the present invention screening method of successively going forward one by one, estimation term comprises:
Evaluation index: sorting case index, tax category index, financial index.Be meant the index of using according to the content and the different in kind assessment link of index.Index be used between the analyzing samples, between sample and the case, between the tax category, between the tax category and the financial data, a kind of measurement pattern of concerning between the financial data.
During the assessment: refer to the sample that to assess or the annual span of case.As 2007-2008, or 2009-2010.
Sample: refer to some taxpayers' of classifying according to the sampling condition set.
1) selects the case index
(1) industry turnover tax trend variable indicator
Formula: industry revenue growth rate. turnover tax/industry financial index rate of growth. sales revenue
(2) industry and enterprise income tax trend variable indicator
Formula: industry revenue growth rate. enterprise income tax/industry declaration of income rate of growth. total profit
(3) industry individual income tax trend variable indicator
Formula: industry revenue growth rate. individual income tax/industry financial index rate of growth. gross pay
2) index is selected case
Function declaration: filter out the unusual sample classification of index, taxpayer's list by index measuring and calculating.
3) select the case condition:
Select the sample classification method: the interface operation of sample classification method is similar to source of tax revenue classification, as: can be by the national standard industry, the expropriation and management industry, tax registration type, economic type, be responsible for taxation office, affiliated street township, taxpayer's state, the tax registration date (year-by-year), registered capital is (below 500,000 yuan, 50～1,000,000 yuan, 100～5,000,000 yuan, more than 5,000,000 yuan), (total amount of tax is below 50,000 yuan for the amount of tax to be paid then, 5～), the business tax amount of tax to be paid (has tax, tax-free), the individual income tax amount of tax to be paid (has tax, tax-free), the enterprise income tax amount of tax to be paid (has tax, tax-free), city planning tax (has tax, tax-free).This sample classification method can be safeguarded.
Select sample to remove condition: to refer to from the sample classification method, to remove taxpayer's condition.As during the assessment and after the family (press the tax category) etc. of the no amount of tax to be paid during the taxpayer, assessment of annual new account.
Specify family to be selected to remove condition: annual new account enterprise (by record date), self-employed entrepreneur, quota were imposed enterprise, inspected etc. after assessment year reached.Can safeguard.
Select measurement index: be meant and select the case index, rather than refer to tax category index or financial index, can singly select or the multiselect index, during multiselect, can specify the index order and must calculate whole indexs here.
Specify during the measuring and calculating: be accurate to year during the measuring and calculating, divide initial year and stop year, can straddle over year.As 2007-2008, or 2009-2010.
Case index account form is selected in appointment, adopts the model that successively goes forward one by one to screen.
4) select the explanation of case index account form
The screening method of successively going forward one by one:
With the The selection result of the previous index selected screening conditions, carry out the measuring and calculating of next index as next index.For example: choose 3 measurement index, specified order is index 1 → index 2 → index 3.
(1) calculating that selected sample and taxpayer are done first index calculates the difference of case desired value, sample value, individual case value and sample value, and can specify the difference by case desired value or individual case value and sample value to sort.
(2) processing mode of first index result of calculation is as follows: 1) select family to be assessed according to result of calculation, select case to finish.2) taxpayer that first index result of calculation is filtered out goes into the calculating contrast of second index, continues to select case.
(3) do the calculating of second index, the result of calculation of second index adopts above-mentioned same processing mode, by that analogy, and until selecting case to finish.
(4) at last by index measuring and calculating, choose taxpayer to be assessed.
Select case result output (a plurality of indexs calculate each link output result consistent with it) classification indicators contrast information slip, acquiescence is showed (all years with tabular form, all indexs), suggestion: at right mouse button definition menu, menu content: demonstration/hidden columns (redefining year, the index number of demonstration), histograms show, broken line graph are showed, are saved as, printing etc.
Tabulation is showed during the following measuring and calculating: 2008-2009
Illustrate: click the desired value link and check this index formula, index calculating detailed process and this index influence factor.
Histograms show mode (can show respectively by " 1 index-1 year-a plurality of classification ", " 1 index-a plurality of year-a plurality of classification ") broken line index exhibition method (can be showed respectively by " 1 index-1 year-a plurality of classification ", " 1 index-a plurality of year-a plurality of classification ") as shown in Figure 3
Taxpayer's index result of calculation such as following table show
Illustrate:
Click the desired value link and can check this index formula, index calculating detailed process and this index influence factor (influence factor can be safeguarded)." choose " row to play " √ " expression and list this taxpayer in family to be assessed.
Except that the described technical characterictic of instructions, be the known technology of those skilled in the art.
Claims (1)
1. tax payment evaluation model screening method of successively going forward one by one, it is characterized in that, screening is in proper order: the The selection result of the previous index that will select is as the screening conditions of next index, carry out the measuring and calculating of next index, choose n measurement index, specified order is index 1 → index 2 → index 3 → index n; Concrete steps are as follows:
1) calculating that selected sample and taxpayer are done first index calculates the difference of case desired value, sample value, individual case value and sample value, and appointment is sorted by the difference of case desired value or individual case value and sample value;
2) processing mode of first index result of calculation is as follows:
(1) selects family to be assessed according to result of calculation, select case to finish;
(2) taxpayer that first index result of calculation is filtered out goes into the calculating contrast of second index, continues to select case;
3) do the calculating of second index, the result of calculation of second index adopts above-mentioned same processing mode, by that analogy, and until selecting case to finish;
4) select case index computing formula as follows:
(1) industry turnover tax trend variable indicator:
Formula: industry revenue growth rate. turnover tax/industry financial index rate of growth. sales revenue
(2) industry and enterprise income tax trend variable indicator:
Formula: industry revenue growth rate. enterprise income tax/industry declaration of income rate of growth. total profit
(3) industry individual income tax trend variable indicator:
Formula: industry revenue growth rate. individual income tax/industry financial index rate of growth. gross pay.
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Cited By (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN103218743A (en) * | 2013-02-07 | 2013-07-24 | 北京税恒科技有限公司 | Enterprise tax risk assessment platform |
| CN107203931A (en) * | 2016-03-16 | 2017-09-26 | 航天信息软件技术有限公司 | For the screening method and system of taxpayer |
| CN107203932A (en) * | 2016-03-16 | 2017-09-26 | 航天信息软件技术有限公司 | Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory |
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| JPH11175610A (en) * | 1997-12-15 | 1999-07-02 | Pfps Kenkyukai:Kk | System for automatically designing optimum insurance based on inheritance fund plan |
| CN101246584A (en) * | 2008-03-14 | 2008-08-20 | 山东浪潮齐鲁软件产业股份有限公司 | Tax estimation system model |
| CN101425686A (en) * | 2008-12-11 | 2009-05-06 | 国网电力科学研究院 | Electrical power system on-line safety and stability evaluation forecast failure collection adaptive selection method |
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2011
- 2011-01-07 CN CN2011100023847A patent/CN102096887A/en active Pending
Patent Citations (3)
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| JPH11175610A (en) * | 1997-12-15 | 1999-07-02 | Pfps Kenkyukai:Kk | System for automatically designing optimum insurance based on inheritance fund plan |
| CN101246584A (en) * | 2008-03-14 | 2008-08-20 | 山东浪潮齐鲁软件产业股份有限公司 | Tax estimation system model |
| CN101425686A (en) * | 2008-12-11 | 2009-05-06 | 国网电力科学研究院 | Electrical power system on-line safety and stability evaluation forecast failure collection adaptive selection method |
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Cited By (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN103218743A (en) * | 2013-02-07 | 2013-07-24 | 北京税恒科技有限公司 | Enterprise tax risk assessment platform |
| CN107203931A (en) * | 2016-03-16 | 2017-09-26 | 航天信息软件技术有限公司 | For the screening method and system of taxpayer |
| CN107203932A (en) * | 2016-03-16 | 2017-09-26 | 航天信息软件技术有限公司 | Generation advance payment is paid taxes the method and apparatus of abnormity early warning inventory |
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Application publication date: 20110615 |