CN110490722A - A kind of tax risk monitoring method and system based on big data - Google Patents

A kind of tax risk monitoring method and system based on big data Download PDF

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Publication number
CN110490722A
CN110490722A CN201910759502.5A CN201910759502A CN110490722A CN 110490722 A CN110490722 A CN 110490722A CN 201910759502 A CN201910759502 A CN 201910759502A CN 110490722 A CN110490722 A CN 110490722A
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data
big data
invoice
tax
enterprise
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储小凡
汪安安
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ANHUI AISINO Co Ltd
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ANHUI AISINO Co Ltd
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    • G06COMPUTING; CALCULATING OR COUNTING
    • G06QINFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/10Tax strategies

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Abstract

The invention discloses a kind of tax risk monitoring method and system based on big data, it acquires data by sqoop script according to monitoring demand, acquisition data include that the tax office electronics of enterprise to be monitored supports account invoice data and golden three cores expropriation and management library declaration form data, according to preset storage rule by acquired data storage in the warehouse HDFS platform hive;The acquisition data in the warehouse HDFS platform hive are transferred according to monitoring demand, establish big data business model corresponding with every monitor control index, and big data business model data is calculated;It needs to polymerize multiple big data business model datas according to monitoring, and aggregated data is shown, polymerization methods include the administrative data aggregate saved, the data aggregate in administrative district, the data aggregate of enterprise and select multiple monitor control indexes progress data aggregates according to monitor theme, to help tax staff to make corresponding plan tax affairs and carry out taxpayer's risk management.

Description

A kind of tax risk monitoring method and system based on big data
Technical field
The invention belongs to tax supervision areas, and in particular to a kind of tax risk monitoring method based on big data and be System.
Background technique
Tax revenue is as one main contents of national economy and the people's livelihood, the main source of state revenue.The main pain of tax jurisdiction Point is the difference of the information radius between the tax authority and taxpayer, and various asymmetry are also following.This asymmetry is objective On the deep reform that occurs with the development of taxpayer's production method, organizational form, especially development of Mobile Internet technology draws extensively With the arrival of information revolution, so that traditional way to manage can not adapt to the development of new era at all.Taxation authority has to fit The development for answering the tendency of the day pushes the development of tax cause with every advanced technology and method.So, the tax Big data has become the trend of the times of tax authorities at various levels' innovation and application.
Tax risk be during taxation, due to system in terms of defect, the fault of policy, management aspect, and kind Source of tax revenue situation deterioration caused by the unpredictable factor with control of kind, tax regulation miopragia, revenue growth are out of strength, final Cause tax revenues not to be able to satisfy government and realizes a kind of possibility that function needs.
Traditional taxation risk monitor mode, for tax staff using selective examination, the mode checked account on the spot whether there is enterprise Tax unlawful practice exercises supervision, with science and technology and it is information-based develop, some areas used it is traditional or Big data technology, auxiliary monitoring tax risk enterprise, but also rest on and using list show form, while is not poly- in data It closes and is divided in level, all enterprises's " making no exception ", this has a reference value to screening venture business, but cannot be from Angle observes different regions tax risk on a macro scale, cannot check the overall variation of different times tax risk, make macroscopically Ground decision.
Summary of the invention
Aiming at the above defects or improvement requirements of the prior art, the present invention provides a kind of tax risks based on big data Monitoring method and system are stored accordingly according to monitoring demand acquisition data, the demand according to monitoring passes through big data Big data business model data is calculated in business model, and the demand according to monitoring carries out multiple big data business model datas It is shown after corresponding processing, to help tax staff to make corresponding plan tax affairs and carry out taxpayer's risk management.
To achieve the above object, according to one aspect of the present invention, a kind of tax risk prison based on big data is provided Prosecutor method, includes the following steps:
Data are acquired by sqoop script according to monitoring demand, acquisition data include that the tax office electronics of enterprise to be monitored supports Account invoice data and golden three cores expropriation and management library declaration form data, put down acquired data storage in HDFS according to preset storage rule The warehouse platform hive;
The acquisition data in the warehouse HDFS platform hive are transferred according to monitoring demand, are established corresponding with every monitor control index big Data service model, and big data business model data is calculated;
It needs to polymerize multiple big data business model datas according to monitoring, and aggregated data is shown, Polymerization methods include that administration saves the data aggregate of enterprise to be monitored, the data aggregate of administrative district enterprise to be monitored and individually wait supervise Control the data aggregate of enterprise.
As a further improvement of the present invention, this method further includes following steps: selecting multiple monitoring according to monitor theme Index carries out data aggregate, and is filtered according to corresponding threshold value is set to multiple monitor control indexes, and filter result is carried out It shows.
As a further improvement of the present invention, acquisition data progress subregion is deposited using partition table in the warehouse HDFS platform hive Storage, partition table carry out subregion according to enterprise to be monitored.
As a further improvement of the present invention, every monitor control index include invoice inflow and outflow region deviate, change make out an invoice, It makes out an invoice on a small scale, top volume is made out an invoice and is deviateed into pin item.
To achieve the above object, other side according to the invention provides a kind of tax risk based on big data Monitoring system comprising sequentially connected data acquisition module, big data model processing modules, logic processing module and displaying mould Block, display module are used to show the output data of logic processing module,
Data acquisition module is used to acquire data by sqoop script according to monitoring demand, and acquisition data include to be monitored The tax office electronics of enterprise supports account invoice data and golden three cores expropriation and management library declaration form data, will acquire according to preset storage rule Data are stored in the warehouse HDFS platform hive;
Big data model processing modules are used to transfer the acquisition data in the warehouse HDFS platform hive according to monitoring demand, establish Big data business model corresponding with every monitor control index, and big data business model data is calculated, export big data industry Model data of being engaged in is to logic processing module;
Logic processing module is used to need to polymerize multiple big data business model datas according to monitoring, and will gather It closes data and is sent to display module, polymerization methods include the administrative data aggregate saved, the data aggregate in administrative district and enterprise Data aggregate.
As a further improvement of the present invention, logic processing module is also used to select multiple monitor control indexes according to monitor theme Data aggregate is carried out, corresponding threshold value is set to multiple monitor control indexes and is filtered, and filter result is sent to display module.
As a further improvement of the present invention, acquisition data progress subregion is deposited using partition table in the warehouse HDFS platform hive Storage, partition table carry out subregion according to enterprise to be monitored.
As a further improvement of the present invention, every monitor control index include invoice inflow and outflow region deviate, change make out an invoice, It makes out an invoice on a small scale, top volume is made out an invoice and is deviateed into pin item.
As a further improvement of the present invention, big data model processing modules include oracle database, the Oracle number It is used to store the processing data of big data model processing modules according to library, big data model processing modules are using the timing of shell script Big data business model data is calculated, exports to oracle database in the way of covering and adding.
As a further improvement of the present invention, display module and logic processing module are connected by mybatis Persistence Layer Framework Connect the oracle database of data acquisition module;Logic processing module realizes the poly- of data by the service layer of java code It closes;The output data of logic processing module is shown by the rendering of thymeleaf template engine technology.
In general, through the invention it is contemplated above technical scheme is compared with the prior art, have below beneficial to effect Fruit:
A kind of tax risk monitoring method and system based on big data of the invention acquires data according to monitoring demand It being stored accordingly, big data business model data is calculated by big data business model in the demand according to monitoring, according to It is shown after being performed corresponding processing according to the demand of monitoring to multiple big data business model datas, to help tax staff It makes corresponding plan tax affairs and carries out taxpayer's risk management;Business datum in tax system is efficiently used, to value density Low, the big invoice data of data volume is analyzed, and from the invoice behavior of source analysis enterprise, tax staff is helped to monitor abnormal enterprise Industry or invoice circulate abnormal regional, period.
A kind of tax risk monitoring method and system based on big data of the invention is selected multiple according to monitor theme Monitor control index carries out data aggregate, is filtered by setting corresponding threshold value to multiple monitor control indexes, is inquired and looked forward to by theme The tax data of industry monitors risk resolution situation in real time, and so as to supervise in time, progress is slow, takes effective measures, matter Measure not high enterprise.
A kind of tax risk monitoring method and system based on big data of the invention, by big data business model data Another distributed database is deposited in, basic data and business datum can be made to be decoupled, the variation of basic data Business datum will not be polluted.
Detailed description of the invention
Fig. 1 is a kind of structural schematic diagram of tax risk monitoring system based on big data of the embodiment of the present invention;
Fig. 2 is the schematic diagram of the logic processing module process flow of the embodiment of the present invention.
Specific embodiment
In order to make the objectives, technical solutions, and advantages of the present invention clearer, with reference to the accompanying drawings and embodiments, right The present invention is further elaborated.It should be appreciated that the specific embodiments described herein are merely illustrative of the present invention, and It is not used in the restriction present invention.
In addition, as long as technical characteristic involved in the various embodiments of the present invention described below is each other not Constituting conflict can be combined with each other.The present invention is described in more detail With reference to embodiment.
A kind of tax risk monitoring method based on big data, includes the following steps:
Data are acquired by sqoop script according to monitoring demand, acquisition data include that the tax office electronics of enterprise to be monitored supports Account invoice data and golden three cores expropriation and management library declaration form data, put down acquired data storage in HDFS according to preset storage rule The warehouse platform hive;The warehouse platform hive HDFS carries out partitioned storage to acquisition data using partition table, the partition table according to It monitors enterprise and carries out subregion;
It carries out tax office electronics using sqoop script to acquire to account invoice data and golden three cores expropriation and management library data, acquisition number According to that will be stored in the warehouse HDFS platform hive, the data volume of invoice data and declaration form due to acquisition can be bigger, can make Data are handled with partition table, partition table carries out subregion according to enterprise to be monitored as an example can be according to be monitored The month of enterprise carries out subregion;
It as a further preference, include many information in invoice detail, it is extra that these information have plenty of, and has plenty of scarce It loses, has plenty of and require supplementation with, these information need to handle by unified structuring, according to business needs, win at part Manage information, these information are further formed specification, unified, complete business mould by the supplement of auxiliary information and improving Type.The information that business needs in invoice is extracted, and combines auxiliary information, overall model construction is completed, in order to guarantee flexibility ratio, mould Without strong incidence relation between type various components, all information can be freely combined;
The acquisition data in the warehouse HDFS platform hive are transferred according to monitoring demand, are established corresponding with every monitor control index big Data service model, and big data business model data is calculated;
As an example, every monitor control index includes that invoice inflow and outflow region is deviateed, change makes out an invoice, opens on a small scale Ticket, top volume are made out an invoice and are deviateed into pin item, and corresponding big data business model includes that model, change are deviateed in invoice inflow and outflow region Make out an invoice model, model of making out an invoice on a small scale, top volume make out an invoice model and into pin item deviate model.As an example, using small rule Mould makes out an invoice model to making out an invoice on a small scale and carrying out abnormal monitoring, and for invoice data, various dimensions are calculated, according to the weight of each latitude Summarize the warning level to determine enterprise;Abnormal monitoring is changed using change model of making out an invoice: for the registered letter of change Breath, enterprise's family tree relationship after analyzing the risk class of change behavior, and monitoring change, analyzes potential risks;
The generating process of big data business model data corresponding with every monitor control index are as follows: counted by big data spark It calculates, extracts calculative content from acquisition data, calculated by big data business model corresponding with monitor control index, Preferably as one, which is stored in the big data business model data of calculating for storing processing data Another distributed data base, so that basic data is achieved and business datum is decoupled, the variation of basic data is not Business datum can be polluted.Shell script timed task can be used, different monitor control indexes daily or is monthly executed, to corresponding Data export to corresponding oracle database using covering and additional mode respectively.
Multiple big data business model datas are polymerize according to monitoring demand, and aggregated data is shown, are gathered Conjunction mode includes the administrative data aggregate for saving enterprise to be monitored, the data aggregate of administrative district enterprise to be monitored and single to be monitored The data aggregate of enterprise.
As a preferred embodiment, this method further includes following steps: selecting multiple monitoring according to monitor theme and refers to Mark carries out data aggregate, and is filtered according to corresponding threshold value is set to multiple monitor control indexes, and filter result is opened up Show.
As a preferred embodiment, screening combination can be carried out according to customized theme;Monitor theme include with The relevant every monitor control index of the theme, can be according to the monitoring customized monitor theme of demand, and will be relevant to the monitor theme Indices set, it is clear by index of correlation, different themes is assembled, then the tax data of enterprise is inquired by theme, Risk resolution situation is monitored in real time, supervise in time progress slowly, take effective measures, enterprise of low quality.
Fig. 1 is a kind of structural schematic diagram of tax risk monitoring system based on big data of the embodiment of the present invention.Such as Fig. 1 It is shown, a kind of tax risk monitoring system based on big data comprising sequentially connected data acquisition module, big data model Processing module, logic processing module and display module,
Data acquisition module is used to acquire data by sqoop script according to monitoring demand, and acquisition data include to be monitored The tax office electronics of user supports account invoice data and golden three cores expropriation and management library declaration form data, will acquire according to preset storage rule Data are stored in the warehouse HDFS platform hive;
As an example, data acquisition module carries out tax office electronics using sqoop script and supports account invoice data and gold three Core levy and manage library data acquisition, acquisition data will be stored in the warehouse HDFS platform hive, due to acquisition invoice data and declare The data volume of table can be bigger, and partition table can be used and handle data, and partition table carries out subregion according to enterprise to be monitored, As an example, subregion can be carried out according to the month of enterprise to be monitored;
It as a further preference, include many information in invoice detail, it is extra that these information have plenty of, and has plenty of scarce It loses, has plenty of and require supplementation with, these information need to handle by unified structuring, according to business needs, win at part Manage information, these information are further formed specification, unified, complete business mould by the supplement of auxiliary information and improving Type.The information that business needs in invoice is extracted, and combines auxiliary information, overall model construction is completed, in order to guarantee flexibility ratio, mould Without strong incidence relation between type various components, all information can be freely combined.
Data acquisition module extracts and storage original invoice data preliminary processing results, as tax decision and risk monitoring and control Basic data, using extract a province all commerce and trade types enterprise flow in and out invoice as example, it is unwanted to remove business Field, and part field is simplified and is handled, the initial data of business needs is converted to, with Sqoop from traditional relationship type number According to the business datum needed is extracted in library (tax office electronics supports account invoice data and golden three cores expropriation and management library data), it is stored in HIVE Data warehouse carries out relevant treatment to data with ETL tool, forms preliminary basic data, these data conducts are most basic Data provide data supporting for others function;
Big data model processing modules are used to calculate analysis modeling by big data according to monitoring demand, are formed and are supervised with every Control the corresponding big data business model data of index.As an example, every monitor control index includes invoice inflow and outflow region Deviate, change makes out an invoice, makes out an invoice on a small scale, top volume is made out an invoice and into the deviation of pin item, corresponding big data business model includes invoice stream Enter to flow out region deviate model, change make out an invoice model, model of making out an invoice on a small scale, top volume make out an invoice model and into pin item deviate model. As an example, abnormal monitoring is carried out to making out an invoice on a small scale using model is made out an invoice on a small scale, for invoice data, various dimensions It calculates, the warning level to determine enterprise is summarized according to the weight of each latitude;Using change make out an invoice model change it is different Often monitoring: for the register information of change, analyzing the risk class of change behavior, and monitor enterprise's family tree relationship after change, Analyze potential risks.
The generating process of big data business model data corresponding with every monitor control index are as follows: counted by big data spark It calculates, extracts calculative content from acquisition data, calculated by big data business model corresponding with monitor control index, As one, preferably big data model processing modules include oracle database, and the oracle database is for storing big data The big data business model data of calculating is stored in another distributed data base by the processing data of model processing modules, So that basic data is achieved and business datum is decoupled, the variation of basic data will not pollute business datum.Big data Shell script timed task can be used in model processing modules, daily or monthly executes to different monitor control indexes, to corresponding number According to exporting to corresponding oracle database using covering and additional mode respectively.
Fig. 2 is the schematic diagram of the logic processing module process flow of the embodiment of the present invention.As shown in Fig. 2, logical process mould Block is used to need to polymerize multiple big data business model datas according to monitoring, and polymerization methods include administrative province's level The data aggregate of data aggregate, the data aggregate in administrative area county level face and enterprise level;
These different logics preferably can be handled according to different monitoring demands, logic processing module as one, and Logical data are inquired from business model, polymerization can be in enterprise level, analyze one or more big data business Invoice behavior on model;It is also possible to district level, is no longer some enterprise, but all enterprises under district, and between enterprise Do lateral comparison;It is also possible to be provincial level, which has been not concerned with enterprise, should although data are come from enterprise The whole invoice behavior in some area of level concern;
Logic processing module, which is also used to select multiple monitor control indexes according to monitor theme, carries out data aggregate, to multiple monitoring The corresponding threshold value of target setting is filtered, and filter result is sent to display module.As a preferred embodiment, patrol Screening combination can be carried out according to customized theme by collecting processing module;Monitor theme includes every monitoring relevant to the theme Index, can according to monitoring the customized monitor theme of demand, and will indices set relevant to the monitor theme, pass through correlation Index is clear, assembles different themes, then the tax data of enterprise is inquired by theme, carries out to risk resolution situation real-time Monitoring, supervise in time progress slowly, take effective measures, enterprise of low quality;
Logic processing module does not undertake actual business function as the processing module formed a connecting link, and is intended only as auxiliary Help the function of displaying;
Display module is used to show the output data of logic processing module, unified different with form by production style Chart, dynamic visually show chart, show the data that front end is output to by logic processing module.It is preferred as one Embodiment can be used large screen and show chart, muti-piece region is divided on a large-size screen monitors, and different zones show the number of different dimensions According to, the corresponding large-size screen monitors page is generated according to polymer layer grade respectively, each page corresponds to a polymerization level, certainly, if according to Demand is by the part of different polymerization levels or all diagrammatic representations in the same page.
As a preferred embodiment, display module is connected with logic processing module by mybatis Persistence Layer Framework The oracle database of data acquisition module;Logic processing module realizes the polymerization of data by the service layer of java code; Treated that data are rendered on the display screen of front end by thymeleaf template engine technology for logic processing module.
As it will be easily appreciated by one skilled in the art that the foregoing is merely illustrative of the preferred embodiments of the present invention, not to The limitation present invention, any modifications, equivalent substitutions and improvements made within the spirit and principles of the present invention should all include Within protection scope of the present invention.

Claims (10)

1. a kind of tax risk monitoring method based on big data, which comprises the steps of:
Data are acquired by sqoop script according to monitoring demand, acquisition data include that the tax office electronics of enterprise to be monitored is sent out to account Ticket data and golden three cores expropriation and management library declaration form data, according to preset storage rule by acquired data storage in HDFS platform The warehouse hive;
The acquisition data in the warehouse HDFS platform hive are transferred according to monitoring demand, establish big data corresponding with every monitor control index Business model, and big data business model data is calculated;
Multiple big data business model datas are polymerize according to monitoring demand, and aggregated data are shown, polymerization side Formula includes the administrative data aggregate for saving enterprise to be monitored, the data aggregate of administrative district enterprise to be monitored and single enterprise to be monitored Data aggregate.
2. a kind of tax risk monitoring method based on big data according to claim 1, which is characterized in that this method is also Include the following steps: that multiple monitor control indexes are selected according to monitor theme carries out data aggregate, and foundation sets multiple monitor control indexes Fixed corresponding threshold value is filtered, and filter result is shown.
3. a kind of tax risk monitoring method based on big data according to claim 1 or 2, which is characterized in that described The warehouse platform hive HDFS carries out partitioned storage to acquisition data using partition table, and the partition table is carried out according to enterprise to be monitored Subregion.
4. a kind of tax risk monitoring method based on big data according to claim 1 or 2, which is characterized in that described Every monitor control index includes that invoice inflow and outflow region is deviateed, change makes out an invoice, makes out an invoice on a small scale, top volume is made out an invoice and inclined into pin item From.
5. a kind of tax risk monitoring system based on big data comprising sequentially connected data acquisition module, big data mould Type processing module, logic processing module and display module, the display module are used to show the output data of logic processing module, It is characterized in that,
The data acquisition module is used to acquire data by sqoop script according to monitoring demand, and acquisition data include to be monitored The tax office electronics of enterprise supports account invoice data and golden three cores expropriation and management library declaration form data, will acquire according to preset storage rule Data are stored in the warehouse HDFS platform hive;
The big data model processing modules are used to transfer the acquisition data in the warehouse HDFS platform hive according to monitoring demand, establish Big data business model corresponding with every monitor control index, and big data business model data is calculated, export big data industry Model data of being engaged in is to logic processing module;
The logic processing module is used to polymerize multiple big data business model datas according to monitoring demand, and will polymerization Data are sent to display module, polymerization methods include the administrative data aggregate saved, administrative district data aggregate and and individually to Monitor the data aggregate of enterprise.
6. a kind of tax risk monitoring system based on big data according to claim 5, which is characterized in that the logic Processing module, which is also used to select multiple monitor control indexes according to monitor theme, carries out data aggregate, sets and corresponds to multiple monitor control indexes Threshold value be filtered, and filter result is sent to display module.
7. a kind of tax risk monitoring system based on big data according to claim 5 or 6, which is characterized in that described The warehouse platform hive HDFS carries out partitioned storage to acquisition data using partition table, and the partition table is carried out according to enterprise to be monitored Subregion.
8. a kind of tax risk monitoring system based on big data according to claim 5 or 6, which is characterized in that described Every monitor control index includes that invoice inflow and outflow region is deviateed, change makes out an invoice, makes out an invoice on a small scale, top volume is made out an invoice and inclined into pin item From.
9. a kind of tax risk monitoring system based on big data, feature according to any one of claim 5-8 exist In the big data model processing modules include oracle database, and the oracle database is for storing at big data model The processing data of module are managed, big data model processing modules calculate big data business model data, benefit using the timing of shell script Oracle database is exported to covering and additional mode.
10. a kind of tax risk monitoring system based on big data according to claim 9, which is characterized in that the exhibition Show that module connects the oracle database of data acquisition module with logic processing module by mybatis Persistence Layer Framework;It is described Logic processing module realizes the polymerization of data by the service layer of java code;The output data of the logic processing module It is rendered and is shown by thymeleaf template engine technology.
CN201910759502.5A 2019-08-16 2019-08-16 A kind of tax risk monitoring method and system based on big data Pending CN110490722A (en)

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CN111241141A (en) * 2019-12-30 2020-06-05 航天信息(山东)科技有限公司 Method for rapidly screening problem enterprises of vehicle purchase tax monitoring and management platform
CN117689484A (en) * 2023-11-30 2024-03-12 北京罗格数据科技有限公司 Financial risk supervision method and device

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CN111143431A (en) * 2019-12-10 2020-05-12 云南电网有限责任公司信息中心 Intelligent charge checking and anomaly identification system
CN111241141A (en) * 2019-12-30 2020-06-05 航天信息(山东)科技有限公司 Method for rapidly screening problem enterprises of vehicle purchase tax monitoring and management platform
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