The Discrimination Research On Faithful Declaration Of Tax Payment To Trade Enterprise

The tax revenue is one of the basic financial revenue forms. With the unceasing development of the market economy, gradual profound reforms in the collection reforms management, and the accurating internal division of the labor in tax affairs today, daily monitoring for the tax administration and normal management of the tax source appeared a certain vacuum, which affecting the prompt storage of the national tax revenue with full amount. Compared with the advanced tax compliance system overseas, our country needs to further strengthen in this field. The peak value analysis, has a certain theory basis and has obtained a certain effect in practice, which our national tax departments used commonly at present. What insufficient is that the index considered by the tax department at present when using the peak value analysis is partial to experience and the scope of consideration is quite limited. Since the first establishment of the normative metrology model which researches into tax compliance problems by Allingham and Sandmo, many a scholar have carried on research from many aspects to the tax compliance model. The peak value analysis has tried to be further improved and the taxpayer's declaration data has tried to be preliminary audited from multiple aspects in this article, which were done after the on-the-spot investigation, on the basis of the peak value analysis which tax departments use at present and under the synthetic consideration on every index of the tax compliance. On this foundation, it discriminates the ones who have discriminated as un-faith taxpersons by the means of artificial neural network for the second time and determine the un-faith tax payment suspects at last. Based on practical and effective goal, inspected the tax compliance method before used by the tax department at present and the theoretic achievements by many scholars, analyzed the tax department's problems which need urgent solution, and combined the effective methods which many scholars used in other fields, this article has tried to advanced the method used by the original tax department. At the same time, the article has effectively improved the efficiency of the tax compliance work through affirming the result of the elementary discrimination by handling the nonlinear method. Finally, to enable the research in this article better and quicker to obtain the actual effect, at the end of this article. The research which was done by utilizing the object-oriented programming language is realized through an easy-operating and friendly contacting surface software.