Research On Tax Compliance Risk Identification Of Urban Highway Freight Industry

Tax Revenue is one of the most significant pillar in regulating the economy for our country.It is effective in long-building.The current situation is how to effectively improve the level of tax administration and to strengthen the risk prevention and control ability of tax,it has been an urgent task for tax departments to solve.According to the provisions of the current laws and regulations,the financial data provided by taxpayers to the tax authorities follow the unified financial standards,and at the same time,they also reflect the persistent business status of the enterprises in the financial management.It is the foundation for enterprises to conduct financial accounting and tax declaration,and it is also the base for building risk identification model by using decision tree and other machine learning algorithms to mine deeply the financial data of enterprises,to help tax authorities risk analysts quickly identify the risk of enterprises to provide a working basis.At present,there are few researches on the application of machine learning algorithm to the tax compliance risk identification of road freight industry based on the enterprise declaration and the whole sample data.(1)This article summarizes the problems,such as relying on experience judgment,obsolete risk indicators,etc.at the same time,it combs the tax compliance risk of highway freight industry,and sums up its own characteristics such as easy to conceal and difficult to determine.(2)This article selects the tax economic data of highway freight industry in Z City in 2018 as the research sample.According to the data mining process,according to the process of data collection,data processing,model establishment and model optimization,through the application of decision tree model,the quantitative measurement of tax compliance risk is realized,and the risk value ranking of industry risk enterprises is carried out。(3)This article selects the key indicators for factor analysis,calculates the influence degree of different indicators corresponding to the income,and analyzes the influence degree,which indicates that tax authorities should strengthen the supervision and control analysis of key indicators of risk enterprises.(4)Through in-depth analysis of the tax compliance of urban highway freight operation,This paper brings forth proposals,such as guiding enterprises to change business mode,expanding data source channels and optimizing personnel allocation.It is hoped that this paper has a certain reference significance for tax compliance risk identification of China’s tax system.