CN112801766A - Tax risk dynamic prevention and control method and system - Google Patents
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Abstract
The invention provides a tax risk dynamic prevention and control method and system. The tax risk dynamic prevention and control method comprises the following steps: collecting tax data and creating a database; constructing a risk identification model based on the database; constructing a risk evaluation model; scanning target tax data according to the risk identification model to determine a risk taxpayer; determining the risk level of the risk taxpayer according to the risk evaluation model; and performing corresponding degree prevention and control on the subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer. The tax risk dynamic prevention and control system comprises a data acquisition and library building module, a risk identification model building module, a risk evaluation model building module, a risk identification module, a risk evaluation module and a risk control module which correspondingly realize the steps. According to the invention, the advance limitation, the blocking in the process and the prevention and control after the event of the risk tax payment behavior can be realized.
Description
Technical Field
The invention belongs to the technical field of tax risk prevention and control, and particularly relates to a method and a system for dynamically preventing and controlling tax risk.
Background
With the subversive application and popularization of new technologies such as big data, internet +, artificial intelligence and the like and the deep promotion of the mode reform of tax collection and management aiming at comprehensively implementing the national treatment requirements of 'putting, managing and serving', the establishment of intelligent tax management becomes the main melody of tax informatization. The intelligent tax management is mainly characterized by 'data driving and risk tax management', a decision support system in the national tax administration gold tax three-stage project comprises a risk management module, tax administration data and risk management bureaus are established by each provincial tax administration, and tax risk prevention and control systems are established by each provincial tax administration.
Based on the application of big data technology and data mining technology, the existing tax risk prevention and control system finds that the timeliness rate, the accuracy rate and the coverage rate of tax risks are all kept at a higher level. However, the existing tax risk prevention and control systems are all established based on the thought of preventing and controlling afterwards, and the tax risk prevention and control mode specifically includes: and carrying out risk identification on abnormal tax payment behaviors of the taxpayers, issuing the identified related information of the risk taxpayers to basic level business personnel through a manually set flow, and informing the risk taxpayers of the risk by the basic level business personnel firstly and then carrying out risk check and tax fund chasing. However, due to the hysteresis of the time, the national tax is lost, and even more, part of the tax-related personnel is paid for escaping, which results in the difficulty of tax reimbursement being greatly increased.
Therefore, how to limit the tax payment risk before the tax payment risk occurs, block the tax payment risk in the tax payment risk occurrence process, inform and check the risk of the risk taxpayer, reduce the tax loss, preferably avoid the tax loss, and become the urgent problem in the tax risk prevention and control field.
Disclosure of Invention
The invention aims to solve the problem that the existing tax risk prevention and control system cannot perform advance limitation and blocking on the risk tax payment behaviors.
In order to achieve the purpose, the invention provides a tax risk dynamic prevention and control method and a tax risk dynamic prevention and control system.
According to an aspect of the present invention, there is provided a method for dynamically preventing and controlling tax risk, the method comprising the steps of:
collecting tax data and creating a database;
constructing a risk identification model based on the database;
constructing a risk evaluation model;
scanning target tax data according to the risk identification model to determine a risk taxpayer;
determining the risk level of the risk taxpayer according to the risk evaluation model;
performing corresponding degree prevention and control on subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer;
the collection mode of the target tax data comprises timing full collection and real-time collection.
Preferably, the step of collecting tax data and creating a database specifically comprises:
the method comprises the steps of collecting preset types of system data of a core expropriation and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau, cleaning and converting the collected system data, and generating a database.
Preferably, the step of constructing a risk identification model based on the database specifically includes:
acquiring a risk index definition rule according to the accumulated human experience, verifying and correcting the risk index definition rule according to the database, and establishing a risk identification model according to the corrected risk index definition rule;
or obtaining a risk index definition rule based on the database according to a data mining algorithm and a machine learning algorithm, and establishing a risk identification model according to the risk index definition rule.
Preferably, the step of constructing the risk assessment model specifically comprises:
setting a risk index of each risk index set and a mapping relation between the risk index and the risk level according to human experience and machine learning experience, and establishing a risk evaluation model according to the risk index of each risk index set and the mapping relation.
Preferably, the step of performing prevention and control of the corresponding degree on the subsequent tax payment behavior of the risk taxpayer according to the risk level of the risk taxpayer specifically includes:
under the condition of determining the risk level of the risk taxpayer, determining a risk early warning mechanism implemented for the risk taxpayer according to a mapping relation between a preset risk level and the risk early warning mechanism;
sending early warning instructions of corresponding levels to a preset tax handling system according to the determined risk early warning mechanism, wherein the tax handling system correspondingly controls tax handling behaviors of the risk taxpayer according to the received early warning instructions;
the preset tax handling system comprises a core collection and management system of a tax bureau, an anti-counterfeiting tax control system and a checking and authenticating platform.
Preferably, the method further comprises the following steps:
and updating the risk level of the existing risk taxpayer regularly.
According to another aspect of the present invention, there is provided a tax risk dynamic prevention and control system, the system comprising:
the data acquisition and database building module is used for acquiring tax data and creating a database;
the risk identification model building module is used for building a risk identification model based on the database;
the risk evaluation model building module is used for building a risk evaluation model;
the risk identification module is used for scanning the target tax data according to the risk identification model and determining a risk taxpayer;
the risk evaluation module is used for determining the risk level of the risk taxpayer according to the risk evaluation model;
the risk control module is used for performing corresponding degree prevention and control on the subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer;
the collection mode of the target tax data comprises timing full collection and real-time collection.
Preferably, the specific workflow of the data acquisition and library building module is as follows:
the method comprises the steps of collecting preset types of system data of a core expropriation and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau, cleaning and converting the collected system data, and generating a database.
Preferably, the risk identification model building module is specifically modeled in the following manner:
acquiring a risk index definition rule according to the accumulated human experience, verifying and correcting the risk index definition rule according to the database, and establishing a risk identification model according to the corrected risk index definition rule;
or obtaining a risk index definition rule based on the database according to a data mining algorithm and a machine learning algorithm, and establishing a risk identification model according to the risk index definition rule.
Preferably, the risk evaluation model building module is specifically modeled in the following manner:
setting a risk index of each risk index set and a mapping relation between the risk index and the risk level according to human experience and machine learning experience, and establishing a risk evaluation model according to the risk index of each risk index set and the mapping relation.
The invention has the beneficial effects that:
according to the invention, the risk taxpayer is identified through the risk identification model, the risk grade of the risk taxpayer is divided through the risk evaluation model, and the subsequent tax payment behavior of the risk taxpayer is controlled to a corresponding degree according to the risk grade of the risk taxpayer. The invention adopts the modes of timing total collection and real-time collection to collect the target tax data, thereby ensuring the timeliness of the target tax data and further realizing the advanced limitation, the in-process blocking and the after-process prevention and control of the risk tax payment behaviors.
Additional features and advantages of the invention will be set forth in the detailed description which follows.
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The above and other objects, features and advantages of the present invention will become more apparent by describing in more detail exemplary embodiments thereof with reference to the attached drawings, in which like reference numerals generally represent like parts throughout.
FIG. 1 is a flowchart illustrating an implementation of a tax risk dynamic prevention and control method according to a first embodiment of the present invention;
fig. 2 shows a block diagram of a tax risk dynamic prevention and control system according to a second embodiment of the invention.
Detailed Description
Preferred embodiments of the present invention will be described in more detail below. While the following describes preferred embodiments of the present invention, it should be understood that the present invention may be embodied in various forms and should not be limited by the embodiments set forth herein. Rather, these embodiments are provided so that this disclosure will be thorough and complete, and will fully convey the scope of the invention to those skilled in the art.
The first embodiment is as follows: fig. 1 is a flowchart illustrating an implementation of a tax risk dynamic prevention and control method according to an embodiment of the present invention. Referring to fig. 1, the tax risk dynamic prevention and control method of the embodiment includes the following steps:
s1, collecting tax data and creating a database;
s2, constructing a risk identification model based on the database;
s3, constructing a risk evaluation model;
s4, scanning the target tax data according to the risk identification model, and determining a risk taxpayer;
s5, determining the risk level of the risk taxpayer according to the risk evaluation model;
s6, performing prevention and control of the corresponding degree on the subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer;
in this embodiment, the target tax data is collected from a core collection and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau. The target tax data acquisition mode comprises timing full-scale acquisition and real-time acquisition. The timing full-quantity acquisition mode is to acquire data generated by a core collection and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau in a corresponding sampling period according to a preset sampling frequency. The real-time acquisition mode is to acquire data generated by a core collection and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau in real time based on stream computing. When a timing full-scale collection mode is selected, the tax risk dynamic prevention and control method can finally realize blocking in-process and post prevention and control of risk tax payment behaviors. When a real-time collection mode is selected, the tax risk dynamic prevention and control method can finally realize the prior discovery and limitation of the risk tax payment behaviors.
In this embodiment, step S1 specifically includes:
the method comprises the steps of collecting preset types of system data of a core expropriation and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau, cleaning and converting the collected system data, and generating a database.
In this embodiment, step S2 specifically includes:
acquiring a risk index definition rule according to the accumulated human experience, verifying and correcting the risk index definition rule according to the database, and establishing a risk identification model according to the corrected risk index definition rule;
or obtaining a risk index definition rule based on the database according to a data mining algorithm and a machine learning algorithm, and establishing a risk identification model according to the risk index definition rule.
In this embodiment, step S3 specifically includes:
setting a risk index of each risk index set and a mapping relation between the risk index and the risk level according to human experience and machine learning experience, and establishing a risk evaluation model according to the risk index of each risk index set and the mapping relation.
The present embodiment sets the risk level to a high risk level, a medium risk level, and a low risk level according to the actual work requirements of the tax authority. In practical implementation, the taxpayer with high risk index or the taxpayer with a plurality of middle and low risk indexes can be directly defined as the high risk level, and the definition rules of the middle risk level and the low risk level are set in the same way. The specific parameters are also set based on human experience and machine learning experience.
In this embodiment, step S6 specifically includes:
under the condition of determining the risk level of the risk taxpayer, determining a risk early warning mechanism implemented for the risk taxpayer according to a mapping relation between a preset risk level and the risk early warning mechanism;
sending early warning instructions of corresponding levels to a preset tax handling system according to the determined risk early warning mechanism, wherein the tax handling system correspondingly controls tax handling behaviors of the risk taxpayer according to the received early warning instructions;
the preset tax handling system comprises a core collection and management system of a tax bureau, an anti-counterfeiting tax control system and a checking and authenticating platform. The core expropriation and management system is a system for realizing invoice application and comprises functions of invoice application, invoice taking, invoice quantity setting, invoice amount setting, top plate amount setting and the like. The anti-counterfeiting tax control system is a system for realizing invoicing, and comprises functions of online invoicing setting, offline invoicing setting, invoicing time setting, invoicing amount setting and the like. The checking and authenticating platform is a system for realizing invoice deduction, and comprises functions of invoice deduction, bottom-keeping tax deduction and the like.
In this embodiment, the high risk level, the medium risk level, and the low risk level correspond to a red warning mechanism, a yellow warning mechanism, and a blue warning mechanism, respectively. The red, yellow and blue warning mechanisms are explained in detail below:
red warning mechanism: and sending a red early warning instruction to a core collection and management system, an anti-counterfeiting tax control system and a checking and authentication platform of the tax bureau, limiting the behaviors of risk taxpayers such as invoice declaration, online declaration, invoice invoicing and invoice deduction, forbidding the risk taxpayers to carry out the tax payment behaviors, and requiring the risk taxpayers to go to the tax bureau for condition explanation. After the condition that the risk taxpayer is explained by the tax bureau, the validity period of the risk taxpayer is marked, and when the risk identification is carried out again in the validity period, the risk taxpayer is not brought into the identification range any more, so that the advance limit of the risk is realized.
Yellow early warning mechanism: and sending a yellow early warning instruction to a core tax administration system and an anti-counterfeiting tax control system of the tax bureau, and carrying out degradation processing on the quantity of the invoices, the invoice amount and the maximum invoice layout when the risk taxpayer applies the invoices. When the risk taxpayer invoices, the enterprise tax clerk and the enterprise legal are required to perform face scanning and identity card cross comparison authentication so as to finish invoice invoicing authorization, thereby realizing online risk notification of the risk taxpayer, avoiding the phenomenon of 'being legal' caused by identity card loss and identity card buying and selling, limiting the risk taxpayer to invoice offline, and realizing blocking of risk in affairs.
Blue early warning mechanism: and sending a blue early warning instruction to an anti-counterfeiting tax control system of a tax bureau, and when a risk taxpayer applies an invoice, carrying out face scanning and identity card cross comparison authentication on enterprise tax clerks to finish invoice issuing authorization. Meanwhile, the invoicing software is used for monitoring the invoicing behaviors of the risk taxpayer in real time, once the risk taxpayer is found to have abnormal behaviors, such as abnormal invoicing time, sudden increase of invoicing amount and the like, the risk level of the risk taxpayer is upgraded, and a yellow early warning mechanism is implemented on the risk taxpayer.
According to the tax risk dynamic prevention and control method, the early warning mechanisms of red, yellow and blue levels are set to realize the hierarchical prevention and control of the tax payment behaviors of the risk taxpayers, and the dynamic prevention and control of the tax payment behaviors of the risk taxpayers are realized by combining a core collection and management system, an anti-counterfeiting tax control system and a checking and authenticating platform of a tax bureau.
The dynamic prevention and control method for tax risk in the embodiment adjusts the risk control, tax-related inspection and tax fund chasing to the advance and the future, greatly enhances the inspection strength and the prevention and control strength, greatly reduces the economic loss caused by tax-related risk, and fundamentally frightens illegal behaviors, which is a necessary trend for the tax risk management development.
Example two: the tax risk dynamic prevention and control system of the embodiment is used for implementing the tax risk dynamic prevention and control method of the first embodiment. Fig. 2 shows a block diagram of a tax risk dynamic prevention and control system according to a second embodiment of the invention. Referring to fig. 2, the tax risk dynamic prevention and control system of the present embodiment includes:
the data acquisition and database building module is used for acquiring tax data and creating a database;
the risk identification model building module is used for building a risk identification model based on the database;
the risk evaluation model building module is used for building a risk evaluation model;
the risk identification module is used for scanning the target tax data according to the risk identification model and determining a risk taxpayer;
the risk evaluation module is used for determining the risk level of the risk taxpayer according to the risk evaluation model;
the risk control module is used for performing corresponding degree prevention and control on the subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer;
the collection mode of the target tax data comprises timing full collection and real-time collection.
The specific workflow of the data acquisition and library building module of this embodiment is as follows:
the method comprises the steps of collecting preset types of system data of a core expropriation and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau, cleaning and converting the collected system data, and generating a database.
The specific modeling mode of the risk identification model building module of the embodiment is as follows:
acquiring a risk index definition rule according to the accumulated human experience, verifying and correcting the risk index definition rule according to the database, and establishing a risk identification model according to the corrected risk index definition rule;
or obtaining a risk index definition rule based on the database according to a data mining algorithm and a machine learning algorithm, and establishing a risk identification model according to the risk index definition rule.
The specific modeling mode of the risk evaluation model building module of the embodiment is as follows:
setting a risk index of each risk index set and a mapping relation between the risk index and the risk level according to human experience and machine learning experience, and establishing a risk evaluation model according to the risk index of each risk index set and the mapping relation.
The specific prevention and control mode of the risk control module of this embodiment is as follows:
under the condition of determining the risk level of the risk taxpayer, determining a risk early warning mechanism implemented for the risk taxpayer according to a mapping relation between a preset risk level and the risk early warning mechanism;
sending early warning instructions of corresponding levels to a preset tax handling system according to the determined risk early warning mechanism, wherein the tax handling system correspondingly controls tax handling behaviors of the risk taxpayer according to the received early warning instructions;
the preset tax handling system comprises a core collection and management system of a tax bureau, an anti-counterfeiting tax control system and a checking and authenticating platform.
The tax risk dynamic prevention and control system of the embodiment realizes multi-system linkage management of tax risks through the risk evaluation module and the risk control module, adjusts the discovery of tax risks to the front and in the future from the back, essentially improves the intensity of risk prevention and control, and reduces the probability of risk occurrence and the loss caused by risks.
The tax risk dynamic prevention and control system of the embodiment realizes the fine management of the classification of the risk taxpayers through the setting of the risk evaluation module and the risk control module, improves the service quality, improves the service efficiency, reduces the service cost, and reduces the tax handling influence on normal taxpayers and taxpayers who generate low-risk tax payment behaviors due to misoperation through the mode setting of the classification.
Having described embodiments of the present invention, the foregoing description is intended to be exemplary, not exhaustive, and not limited to the embodiments disclosed. Many modifications and variations will be apparent to those of ordinary skill in the art without departing from the scope and spirit of the described embodiments.
Claims (10)
1. A tax risk dynamic prevention and control method is characterized by comprising the following steps:
collecting tax data and creating a database;
constructing a risk identification model based on the database;
constructing a risk evaluation model;
scanning target tax data according to the risk identification model to determine a risk taxpayer;
determining the risk level of the risk taxpayer according to the risk evaluation model;
performing corresponding degree prevention and control on subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer;
the collection mode of the target tax data comprises timing full collection and real-time collection.
2. The method of claim 1, wherein the steps of collecting tax data and creating a database specifically comprise:
the method comprises the steps of collecting preset types of system data of a core expropriation and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau, cleaning and converting the collected system data, and generating a database.
3. The tax risk dynamic prevention and control method according to claim 1, wherein the step of constructing the risk identification model based on the database specifically comprises:
acquiring a risk index definition rule according to the accumulated human experience, verifying and correcting the risk index definition rule according to the database, and establishing a risk identification model according to the corrected risk index definition rule;
or obtaining a risk index definition rule based on the database according to a data mining algorithm and a machine learning algorithm, and establishing a risk identification model according to the risk index definition rule.
4. The tax risk dynamic prevention and control method according to claim 3, wherein the step of constructing the risk evaluation model specifically comprises:
setting a risk index of each risk index set and a mapping relation between the risk index and the risk level according to human experience and machine learning experience, and establishing a risk evaluation model according to the risk index of each risk index set and the mapping relation.
5. A method for dynamically preventing and controlling tax risk according to claim 1, wherein the step of performing prevention and control of the subsequent tax payment behavior of the risk taxpayer to a corresponding degree according to the risk level of the risk taxpayer is specifically:
under the condition of determining the risk level of the risk taxpayer, determining a risk early warning mechanism implemented for the risk taxpayer according to a mapping relation between a preset risk level and the risk early warning mechanism;
sending early warning instructions of corresponding levels to a preset tax handling system according to the determined risk early warning mechanism, wherein the tax handling system correspondingly controls tax handling behaviors of the risk taxpayer according to the received early warning instructions;
the preset tax handling system comprises a core collection and management system of a tax bureau, an anti-counterfeiting tax control system and a checking and authenticating platform.
6. The tax risk dynamic prevention and control method according to claim 1, further comprising:
and updating the risk level of the existing risk taxpayer regularly.
7. A tax risk dynamic prevention and control system, comprising:
the data acquisition and database building module is used for acquiring tax data and creating a database;
the risk identification model building module is used for building a risk identification model based on the database;
the risk evaluation model building module is used for building a risk evaluation model;
the risk identification module is used for scanning the target tax data according to the risk identification model and determining a risk taxpayer;
the risk evaluation module is used for determining the risk level of the risk taxpayer according to the risk evaluation model;
the risk control module is used for performing corresponding degree prevention and control on the subsequent tax payment behaviors of the risk taxpayer according to the risk grade of the risk taxpayer;
the collection mode of the target tax data comprises timing full collection and real-time collection.
8. The tax risk dynamic prevention and control system according to claim 7, wherein the specific workflow of the data collection and library building module is:
the method comprises the steps of collecting preset types of system data of a core expropriation and management system, an anti-counterfeiting tax control system and an electronic ledger system of a tax bureau, cleaning and converting the collected system data, and generating a database.
9. The tax risk dynamic prevention and control system according to claim 7, wherein the risk identification model building module is specifically modeled by:
acquiring a risk index definition rule according to the accumulated human experience, verifying and correcting the risk index definition rule according to the database, and establishing a risk identification model according to the corrected risk index definition rule;
or obtaining a risk index definition rule based on the database according to a data mining algorithm and a machine learning algorithm, and establishing a risk identification model according to the risk index definition rule.
10. The tax risk dynamic prevention and control system according to claim 9, wherein the risk evaluation model building module is specifically modeled by:
setting a risk index of each risk index set and a mapping relation between the risk index and the risk level according to human experience and machine learning experience, and establishing a risk evaluation model according to the risk index of each risk index set and the mapping relation.
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